Turkish VAT registration

In Turkey, the requirement to register for value added tax (VAT) is not based on a revenue threshold. Instead, VAT registration is generally triggered by engaging in taxable activities within Turkish territory, regardless of turnover.
 

• Resident businesses must register for VAT if they carry out taxable supplies of goods or services within Turkey. There is no minimum turnover threshold under Turkish VAT legislation.
• Nonresident businesses are also required to register if they make taxable supplies in Turkey. This includes foreign providers of digital services to Turkish consumers, who must register from the first taxable transaction, even without a local physical presence.
• Turkey does not follow the EU OSS/IOSS simplification regimes. VAT obligations depend on the nature and location of the supply, not on the business’s size or turnover.
   

As a result, VAT registration in Turkey is typically required as soon as taxable activity begins, not after a specific revenue level is reached.

Foreign businesses may be required to register for Turkish VAT if they:
 

• Import goods into Turkey and act as the importer of record
• Sell goods or services within Turkey, either directly or via Turkish distribution
• Provide digital or electronically supplied services to consumers in Turkey (e.g., SaaS, streaming, gaming, digital content, advertising)
• Operate marketplaces or platforms facilitating taxable transactions for Turkish users
• Store inventory in Turkey for fulfilment or resale
• Run ecommerce operations that sell taxable goods or services to Turkish customers
   

VAT registration may also be required if the business conducts zero-rated exports or makes exempt supplies alongside taxable transactions.

To register for VAT in Turkey, applicants (resident or nonresident) are typically required to provide:
 

• Completed VAT registration form submitted via the GİB (Turkish Revenue Administration) portal
• Legal entity details: company name, incorporation documents, business address, shareholders, and representatives
• Turkish Tax Identification Number (Vergi Kimlik Numarası – VKN)
• Description of the business’s Turkish-facing activities and expected taxable supplies
• Contact details for a local tax representative (required for nonresident businesses)
• Digital certificates and e-signature credentials for accessing the GİB’s electronic systems
• Bank account details in Turkey for VAT payments or refunds
   

Nonresident businesses may need to appoint a tax representative unless operating under simplified registration for digital services.

Structure: Turkish VAT registration numbers are based on the VKN (Vergi Kimlik Numarası), which is a 10-digit numeric identifier issued to legal entities and individuals for tax reporting, invoicing (e-Fatura), and correspondence with the GİB.

Once registered for VAT in Turkey, businesses must fulfil a range of ongoing obligations, including:
 

• Filing monthly VAT returns through the GİB’s online system
• Charging Turkish VAT at the applicable rates (standard 20%, or reduced 10% and 1%)
• Issuing compliant e-Fatura or e-Arşiv invoices
• Maintaining proper accounting records and tax documentation
• Submitting electronic accounting reports when applicable
• Paying VAT liabilities by the statutory deadline (typically the 26th of the following month)
  
  

Failure to comply with Turkish VAT requirements can result in penalties, interest charges, audit risks, and suspension of e-invoicing rights.