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"
- Announcement on Updates to VAT Declarations and Expansion of the New e-Declaration System
- Turkey Clarifies e-Invoice Rules: Turnover, Not POS Count, Triggers Mandatory Electronic Invoicing
- Turkey Proposes Raising Digital Services Tax to 12.5% for Foreign Platforms
- Changes to “Special Tax Base Transactions” Table in VAT1 Return Effective November 2025
- Major Tax Changes for Small Businesses: POS, Receipts, and New Rules from January 2026
