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.
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: https://digitalservice.gib.gov.tr
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
The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.