On the 1 January 2018, the VAT rules for sales of electronic services to non-VAT registered individuals by electronic service providers who do not have a residence, business place, legal business centre and business centre in Turkey have changed. Non-resident electronic service providers have to declare and pay VAT which is charged on electronic services to non-VAT registered individuals. This change is only applicable to B2C transactions and irrelevant for B2B sales, where a reverse charge mechanism is still applicable. For cross border supplies of electronic services there is no registration threshold and therefore registration obligation arises as of the first revenue.
Source: michaelamerz.org
Latest Posts in "Turkey"
- Late Paid Reverse Charge VAT Deductible in Payment Period
- No VAT Deduction for Vehicle Purchased Under Simplified Taxation After Switching to Real Regime
- Are Publication Fees Paid by Universities to Foreign Publishers VAT-Exempt?
- Turkey Updates Special Consumption Tax Rates for Fuel Products
- Turkish e-Archive System Guide: Requirements, Procedures, and Invoice Scenarios
