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This guide provides an overview of VAT (Value Added Tax) in Turkey, including applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is intended for businesses engaging in transactions within Turkey or with Turkish customers.
Turkey’s VAT system is governed by the Turkish VAT Law No. 3065. VAT applies to most goods and services supplied within Turkey, as well as on imports.
Turkish Lira (TRY)
10 digits (e.g., 1234567890)
Yes, required for non-resident businesses conducting VAT-related activities.
The VAT law in Turkey does not include any provisions for voluntary VAT registration.
| Rate | Rate Type | Description |
| 20% | Standard Rate | Applies to most goods and services |
| 10% | Reduced Rate | Applies to food products, health services, and some domestic services |
| 1% | Reduced Rate | Applies to essential goods such as basic food items and newspapers |
| Business Type | VAT Registration Threshold |
| Resident Businesses | No threshold, mandatory for all businesses |
| Non-Resident Businesses | No threshold; registration required for any taxable activity in Turkey |
| Frequency | Filing Deadline | Payment Deadline |
| Monthly | 28th of the following month
For Digital services – 24th of the following month |
28th of the following month
For Digital services – 24th of the following month |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | Â 20% |
| Threshold for Registration | No threshold for non-resident businesses; registration required for any taxable activity |
| VAT on B2B Sales | Reverse charge mechanism applies |
Turkey applies VAT on digital services based on the consumer’s location, and foreign businesses providing digital services to Turkish customers must comply with VAT requirements.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
Turkey mandates e-invoicing for certain sectors and large businesses, with all electronic invoices required to comply with the standards set by the Turkish Revenue Administration.
Turkey mandates digital reporting of VAT-related transactions through the e-ledger system approved by the Turkish tax authorities.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Turkish VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
