Non-resident entities that sell ESS must calculate VAT at the rate of 18% for its B2C ESS in Turkey, declare with VAT3 return and pay it to Turkish Large Taxpayers Office. For declaring and paying VAT3, non-resident entities shall register as special taxpayers.
On the other hand, non-resident entities shall not charge Turkish VAT to its Turkish B2B customers. Turkish B2B customers are responsible for declaring and paying the VAT of ESS invoices issued by non-resident entities with reverse charge mechanism.
Source: zoom.us
Latest Posts in "Turkey"
- Maximize Export Profits: VAT Refund Benefits for Manufacturing Exporters Explained
- Understanding VAT Refunds for Domestic Sales of DIIB-Certified Export Products
- Guide to VAT Refund Procedures for Service Exports: Exemptions, Declarations, and Refund Methods
- Guide to Export-Registered VAT Refund: Application, Conditions, Documents, and Deadlines
- VAT Refund and ATIK Liability in International Transportation: Legal Framework and Exemption Application
