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Turkey digital services VAT update

  • VAT
  • 07 February 2018 | Richard Asquith

Turkey digital services VAT update

Turkey has provided an update on the VAT rules for non-resident providers of digital services to local consumers. VAT was imposed on such transactions from 1 January 2018.

Key clarifications include:

  • Details of the new online VAT registration process
  • There are no specific requirements for the maintenance of VAT records
  • Supplies to Turkish VAT registered customers are nil rated, reverse charge
  • VAT filings are on a monthly basis, by the 24th of the month following the reporting period
  • In the launch period, the first reporting period will be the first quarter of 2018, and the first return will due on 24 April 2018
  • Returns must detail VAT due in local liras, based on the exchange rate of the Turkish central bank at the time of the supply
  • In periods where there are no transactions, no return need be filed
  • Marketplaces for such services will be deemed liable for VAT compliance if the marketplace:
    • Requests the consideration
    • Sets the general terms and conditions of the service
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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.