VAT Application on Cards, Passwords, and Codes in International Transportation

• “Katma Değer Vergisi Genel Uygulama Tebliğinde Değişiklik Yapılmasına Dair Tebliğ (Seri No: 49)” was published in the Official Gazette on January 18, 2024.
• The tebliğ includes explanations regarding the application of VAT on cards, passwords, and codes.
• The minimum amount for exemption in sales made with special invoices (luggage trade) to non-residents in Turkey has been increased from 2,000 TL to 10,000 TL.
• The minimum amount for exemption in sales made with calculated VAT to non-residents in Turkey (passenger accompanied goods) has been increased from 100 TL to 1,000 TL.
• The tebliğ also includes explanations regarding the authorization certificate and registration of vehicles for those engaged in international transportation.
• The tebliğ provides explanations on the application of VAT on cards, passwords, and codes.
• It distinguishes between cards, passwords, and codes that represent a specific product or service and those that do not.
• It explains the application of VAT on the sale of cards, passwords, and codes that do not represent a specific product or service.
• It also explains the application of VAT on the use of cards, passwords, and codes to obtain a product or service.
• The tebliğ provides examples of transactions that are subject to VAT in this context.
• Some examples include purchasing a code for program access from a foreign company, selling a code that provides access to a broadcasting service, and purchasing a subscription right to a music platform from a technology store in Turkey.

Source: verginet.net

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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