Compendium · Europe · Turkey
Turkey: KDV on digital services
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Not supported by the free-threshold API · Local term: KDV
Last verified: 2026-10-29
Non-resident providers of electronic services to Turkish individuals (and persons without a Turkish VAT number) must register via GİB’s digital/e-services channel, charge VAT (standard 20%), and file VAT Return No. 3 monthly — return by the 24th and payment by the 26th of the following month (TRY). No registration threshold. B2B to VAT-registered Turkish customers is generally reverse-charged. Separate Digital Services Tax (DST) may also apply to large digital providers — not a substitute for VAT
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Threshold and rates (KDV)
- Free threshold?
- No — No free threshold
- Amount / measure
- TRY 0
No registration threshold for non-residents supplying electronic services to Turkish non-VAT-registered customers (Communiqué / GİB e-services practice) - Window
- No threshold (from the first sale)
- Standard rate
- 20.0%
Standard KDV 20% on most electronic services to consumers. Reduced rates may apply to specific categories under general KDV rules; confirm category on GİB guidance - Who must register
- Non-resident suppliers of electronically supplied services to real persons and entities in Turkey that are not VAT-registered. Reverse charge for VAT-registered Turkish recipients
- Evidence of location
- Customer in Turkey without a Turkish VAT number. Official English checklist of two non-contradictory evidences is not published in the materials reviewed as of 2026-10-29; keep billing address, IP and Turkish payment indicators
- Invoicing
- Charge applicable KDV on B2C e-services once registered. File VAT Return No. 3 electronically
- Filing
- Monthly. VAT Return No. 3 due by the 24th of the following month; payment by the 26th. Currency TRY via e-tax office
- Effective
- E-services VAT for non-residents from 1 Jan 2018 (Resmi Gazete / KDV Genel Uygulama Tebliği framework)
- Authority
- Gelir İdaresi Başkanlığı (GİB)
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — No free threshold
How to register
- Self-register online?
- Yes — complete the GİB digital-services / Special VAT Registration for Electronic Service Providers form before filing the first VAT Return No. 3. No Turkish fiscal representative is required solely for this non-resident e-services path. No turnover threshold — from the first B2C sale
- Resident representative / fiscal agent
- Not required solely for the non-resident e-services VAT registration under English secondary guidance reviewed as of 2026-10-29
- Regime
- Turkey GİB Special VAT Registration for Electronic Service Providers (VAT Return No. 3) for B2C electronic services to non-VAT-registered Turkish individuals
Steps (in order)
- Confirm B2C electronic services to Turkish customers without a Turkish VAT number. There is no registration threshold — liability from the first taxable supply
- Register with GİB (Digital Services / e-VDO form as directed) before filing the first VAT Return No. 3 — https://www.gib.gov.tr/
- After approval, a special VAT registration is made at the Large Taxpayers Tax Office in Istanbul
- Charge 20% KDV (unless a reduced rate applies); file monthly return by the 24th and pay by the 26th in TRY. For VAT-registered Turkish business customers, do not charge — reverse charge
Documents
- GİB electronic-services registration form — Completed on the Revenue Administration digital-services channel before first Return No. 3
- Company / contact / website details — As the form requests
- Official processing time
- GİB does not publish an English service-level time for Special VAT Registration for Electronic Service Providers on the pages reviewed as of 2026-10-29
- Official fees
- No GİB registration fee summarised on English materials reviewed; adviser fees are commercial
- Portal
- https://www.gib.gov.tr/
- Local bank account
- Pay KDV in TRY via GİB payment methods
- Filing frequency
- Monthly. Return by the 24th; pay by the 26th (nil periods may not require a return)
- Payment currency
- TRY
- Input VAT recovery
- Special e-services registration is output-focused; confirm any recovery with GİB / counsel
- Portal language
- Turkish (official); limited English secondary guides
- Penalties
- Turkish tax procedure penalties for non-registration / late Return No. 3; confirm current amounts with GİB
Firms offering this service
Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging
- KPMG Turkey — Member firm
- Deloitte Turkey — Member firm
- EY Turkey — Member firm
Official sources
GİB portal
Resmi Gazete — e-services VAT communiqué framework (2018)
Last verified: 2026-10-29.
FAQ
- Is there a free VAT/GST threshold for foreign digital sellers?
- No threshold — register from first B2C e-service
- Is a local tax representative mandatory?
- Not required for the standard non-resident e-services registration as of 2026-10-29
- What rate applies?
- Standard 20% KDV
- Is this tax advice?
- No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice