Turkey
Vat Registration Thresholds Mandatory registration for businesses with taxable turnover exceeding TRY 1,000,000 (approx. €50,000).
Vat Rates Standard rate of 18%, with reduced rates for some goods and services (e.g., 8% for food, books, and some services).
Vat Registration Process Registration is through the Turkish Revenue Administration. Non-residents must appoint a local representative to handle VAT matters.
Taxable Transactions Sale of goods and services, including digital products, both domestically and internationally.
Registration Exceptions Small businesses with turnover under the threshold may qualify for VAT exemptions or simplified registration.
Vat Filing Frequency VAT returns must be filed monthly or quarterly, depending on turnover.
Intra Community Transactions Turkey applies VAT for cross-border transactions, including with EU countries.
Exemption Schemes Exemption schemes are available for small businesses under the threshold.