Turkey

• Address of the customer 
• IP address of the device used to access the content 
• International dialling code 
• Credit card or other payment method address 

• The supply of a website or webpage, domain name, web hosting or other services related to a website or webpage
  Distance maintenance of computer software and equipment, distance system management and online data storage services
• The sale of software and all digitalized products including accessing, downloading and updating (including products such as antivirus programs, ad blocker programs, device drivers, filters relating to websites and firewalls) 
• Supply of images, texts, and information as well as the preparation of databases and similar services.  
• Supply of music, movie, game (including gambling and change games), applications those release cultural, political, sport, art, scientific, entertainment contents and in-app purchases via computer, mobile phone, or similar devices.  
• Supply of distance teaching. 
• Radio and TV broadcasting services. 
• Other services supplied via the internet or other electronic network that are of a similar nature to the abovementioned services. 

Those who provide services in electronic environments for remuneration to real persons who have no VAT liability, without having residence, business place, legal center and business center in Turkey declare the VAT related to these services by registering for “Special VAT Registration for Electronic Service Providers”.

The taxpayers who are in the scope of Special VAT Registration for Electronic Service Providers declare the VAT related to services they provide to non-VAT taxpayers in Turkey in electronic environment until the night of the 24th day of the month following the taxation term as per monthly taxation terms of the calendar year. This declaration shall be filed with the VAT Declaration No. 3 through the Internet tax office in Turkish Liras.

In cases where the remuneration is calculated in foreign currency, the foreign currency must be converted into Turkish currency over the foreign currency buying rate of The Central Bank of The Republic of Turkey published on Official Gazette on the date of taxable event. For the foreign currencies which are not published on Official Gazette by The Central Bank, current exchange rate is used to exchange into Turkish currency.

The VAT declared must be paid until the 26th night of the month that the declaration must be filed in.

Payment can be made to tax offices and banks which are authorized to collect taxes or through Turkish Revenue Administration’s website using debit cards of the banks which are authorized to collect taxes or credit cards.

Provisions of the Law No. 213 on tax penalties shall be applied to taxpayers who fail to follow the regulations related to declaration obligation for services provided in an electronic environment.

There are no specific requirements for the maintenance of VAT records.