Turkey Turkey

Digital services

Effective from 1st January 2018 due to the modification made in Article 9(1) of the Law No. 3065 with the Law dated 28/11/2017, No. 7061 on Modification in Some Tax Laws and Some Other Laws.

The VAT related to services provided in an electronic environment by those that have no residence, business place, legal center and business center in Turkey to real person non-VAT taxpayers shall be declared and paid by the providers of the service.


VAT Standard rate 

18 %


VAT Reduced rate

1% (supply of newspapers or magazines electronically)
8% (supply of books and similar publications electronically) 



There’s no registration threshold.

Pieces of evidence

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

E-services list

  • 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. 

Registration procedure

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”.

VAT returns filing date

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.

VAT payment date

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.

Keeping records

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