Turkey VAT on foreign B2C digital services
- Dec 29, 2017 | Richard Asquith
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.
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