Turkey introduced its value-added tax (VAT) system in 1985 under Law No. 3065, as part of a comprehensive tax reform to modernise its fiscal system. While not an EU member, Turkey’s VAT framework aligns with international standards and Organisation for Economic Co-operation and Development (OECD) practices. The system is centralised and applies uniformly across the country.
Turkish VAT is administered by the Revenue Administration (Gelir İdaresi Başkanlığı – GİB), which is responsible for issuing regulatory guidance, managing VAT registration and filings, enforcing e-invoicing and digital reporting requirements, and ensuring compliance with Turkish VAT law.
All businesses conducting taxable transactions in Turkey — whether domestic or foreign — must comply with Turkish VAT obligations. This includes registering for VAT when required, applying the correct VAT rate, issuing compliant electronic invoices (e-Fatura or e-Arşiv), maintaining proper financial records, and submitting monthly VAT returns through the GİB’s online systems.
