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
VAT Reduced rate
1% (supply of newspapers or magazines electronically)
8% (supply of books and similar publications electronically)
There’s no registration threshold.