31 January 2018 Turkish Tax Authority publishes VAT guidance for nonresidents providing E-services to Turkish resident individuals The Value Added Tax (VAT) liability of nonresidents providing electronic services (E-services) to Turkish resident individuals who are not VAT-registered in Turkey, is effective as of January 1, 2018. On January 31, 2018, the Turkish Revenue Administration issued a Communiqué regarding this tax liability. The Communiqué provides a transition period for the first tax return and accordingly, the VAT on the E-services provided during January, February and March 2018 must be declared by April 24. The corresponding VAT must be paid by April 26. Document ID: 2018-0230 |
