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Turkey: VAT registration, business-to-customer (B2C) sales of “e-services”

Turkey: VAT registration, B2C sales of “e-services”

A value added tax (VAT) communique has an effective date of 1 January 2018 and concerns supplies of “e-services”—specifically, services provided electronically to individual consumers in Turkey by entities that do not have a tax residence, workplace, registered head office or business center in Turkey. These entities, therefore are required to register in Turkey.


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The tax administration in Turkey has created a website that includes a “test” for determining whether the foreign e-service provider must register for VAT purposes. The website for registering for VAT on business-to-consumer (B2C) sale of e-services also has been updated. The address of the new VAT registration site is:


Read a 2018 report [PDF 240 KB] prepared by the KPMG member firm in Turkey


Read a May 2018 report [PDF 143 KB] prepared by KPMG’s Global Indirect Tax practice

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