VAT Application in the Sale of Cards, Passwords, Codes, and Similar

• The draft amendment to the Value Added Tax General Implementation Communiqué has been revised taking into account the received opinions.
• The Presidency continues to work on the development and preparation of the draft for publication.
• Suggestions and recommendations regarding the improvement, modification, or contribution to the current draft can be sent via email until December 11, 2023.
• A new section titled “16. VAT Application in the Sale of Cards, Passwords, Codes, and Similar” has been added to the Value Added Tax General Implementation Communiqué.
• The section explains the application of VAT on cards, passwords, and codes used for purchasing products and services in virtual or physical stores.
• The importation or sale of these cards, passwords, and codes from foreign companies is subject to VAT.
• Different VAT declaration forms need to be used depending on the circumstances of the transaction.
• Examples are provided to illustrate the application of VAT in specific situations.

Source: gib.gov.tr

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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