January 31, 2017
Final version of the Communiqué has been published on the Official Gazette on 31th of January.
- New version of the communiqué allows (full or proportional) deduction of VAT on purchases directly related with the supplied digital service.
- Due to transition period, VAT declarations of January, February and March 2018 will be submitted between April 1 to 24th.
- Detailed explanation of services in the scope has been removed. So all digitally supplied services to non-taxpayer real persons in Turkey is considered in the scope.
In the draft version of the communiqué electronically supplied services were explained with below articles;
- Webpage operations related services (domain, hosting, and all other related services)
- Software and hardware distant maintenance, distant system management and online data storage services
- Sales of all kinds of softwares and digital products (firewalls, device drivers, antivirus softwares etc.) including access to them, download and update.
- Any kind of digital content providing services (e.g. financial/legal content service, online newspaper and publishings, blogs, web statistics services, search engine and indexing services etc.).
- All kind of service provided through applications or similar tools on computer or mobile devices such as online/offline game memberships, app download, music service provider app memberships, on-line broadcasting services etc.
- Distant education services with limited human involvement
- Radio and Television broadcast services,
- Other services that is similar to above and supplied through all electronic digital means.
In the published version, above service explanations have been removed. Therefore all digital services supplied to non-taxpayer real persons should be considered in the scope.
Platform Operator’s Responsibility
One of the most important explanation in the communiqué is that platform operators held responsible of the payment of Turkish digital service VAT in case the original service provider is explicitly disclosed on the platform or on the service engagement or on the billing information of the service. Continue reading “Digital Services VAT Communiqué has been Published”