Time of supply – tax points (Turkey)
The basic time of supply for goods is when they are delivered. The basic time of supply for services is when they are performed. If a supplier issues an invoice before the time of supply, VAT applies to the extent that the supply is covered by the invoice.
In addition, specific tax point rules apply to the following:
| Prepayments or advance payments | A deposit |
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Web page updated on 17 Mar 2025 13:57