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Turkey VAT on foreign B2C digital services

  • Dec 29, 2017 | Richard Asquith

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.


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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 can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2019 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.