In accordance with the Turkish VAT Law, importation of goods and services is subject to VAT, and the taxpayer for the importation is defined as the importer. In other words, the importer of record is the party which imports the goods. Please note that tax ID is required for importation procedures; therefore, only a Turkish resident entity may conduct importation.
Source Michaela Merz
Latest Posts in "Turkey"
- Key VAT Changes: Crypto Exemption, Partial Relief for Foreigners, and Business Housing Leases
- Tax Treatment of Donations and Aid under Turkish Tax Legislation (February 2026 Guide)
- A Proposal on Documentation of Non-Deductible VAT from Import Safeguards and Anti-Unfair Competition Measures
- Turkey Mandates Electronic Fiscal Devices in Taxis for Real-Time Fare and Trip Data by September 2026
- VAT Rate for Overnight Accommodation Services in Basic Tourism Enterprises: Scope and Application Conditions
