Are Publication Fees Paid by Universities to Foreign Publishers VAT-Exempt?

• The university asked whether open-access publication fees paid to foreign publishers/organizations under BAP are exempt from VAT and whether withholding applies.
• The text cites key provisions of the Turkish VAT Law on taxable supplies/services, imports, services deemed performed in Turkey, liability of nonresident service providers, VAT exemption for certain imports, and universities’ exempt activities.
• It also references the VAT General Application Communiqué section on services provided by nonresidents.
• The document is an official ruling request from Yozgat Tax Office dated 30.04.2026.

Source: alomaliye.com

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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