Domestic supplies (Turkey)
Any entity that has a fixed place of business or that regularly carries out commercial or professional operations in Turkey must be registered for VAT in Turkey. There is no VAT registration threshold which must be met.
A Turkish VAT registration is granted automatically by the tax office when a business registers in Turkey for corporate and income tax purposes. It is necessary to have a fixed place of business to register for tax. A fixed place of business includes a residence, place of business and registered head office or business centre in Turkey. Only entities that are registered for tax may import goods into Turkey.
Turkish VAT applies to the following transactions:
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•ÌýÌýÌýÌý The supply of goods or services made
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Web page updated on 17 Mar 2025 17:17