Turkey VAT on foreign B2C digital services

Turkey is to require non-resident providers of digital services to VAT register and charge tax on sales to local consumers from 1 January 2018.

The new law was published by the Revenue Administration in General Communique No 17 to the VAT Law. It covers the following matters:

• Definition of digital services
• VAT return requirements – VAT return number 3
• Reporting and invoicing requirements

The new law follows similar reforms in the EU in 2015, and other countries such as Taiwan, Russia and Australia.

Click for free Turkish VAT info