Digital Services VAT, VAT

Digital Services in VAT Law

December 5, 2017

VAT Law Article 9 which determines the “tax responsibles” has been amended on December 5, 2017 and digital service providers are held responsible for the VAT on the service that they provide to Turkish non-taxpayers.

Inserted sentence to the Law is translated as below;

“To the extent that, VAT related to the services supplied in electronic means to non taxpayer natural persons by suppliers that are neither resident in Turkey, nor have a workplace or business place in Turkey shall be declared and paid by the suppliers of this services. Ministry of Finance is empowered to determine the scope of these services and principles of the procedural applications.”

Communiqué published on electronically supplied services explain the scope and procedures in detail.

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