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Draft communique regarding services provided electronically from parties that have no residence, workplace, registered head office and business center in Turkey to individual customers with no VAT-registration (B2C) has become effective on January 31, 2018. Communique was published on the Official Gazette dated January 31, 2018 and numbered 30318. Communique is effective as of 01/01/2018.
The article 41 of the Law numbered 7061 and dated November 28, 2017 on Amendment of Certain Taxes and Laws and Other Acts has amended the Article 9 of the VAT Law. With this amendment, it is stated that VAT amount of services given electronically from parties that have no residence, workplace, registered head office and business center in Turkey to real persons who are not VAT taxpayer is declared and paid by service providers and it is also stated that Ministry of Finance is authorized to set out procedures and principles regarding scope and implementation of services provided electronically.
In this scope, draft communique which was published on 22/12/2017 on the Revenue Administration's official website regarding services provided electronically from parties that have no residence, workplace, registered head office and business center in Turkey to real persons who are not VAT taxpayer has become effective on January 31, 2018. There have been some changes in content of the draft Communique. Communique is effective as of 01/01/2018.
Explanations in the Communique
Scope of the e-Services
In return for an amount, services provided electronically from parties that have no residence, workplace, registered head office and business center in Turkey to real persons who are not VAT taxpayer.
In return for an amount, parties that have no residence, workplace, registered head office and business center in Turkey and provide services electronically to real persons who are not VAT taxpayer must register for VAT in Turkey. This registration is called " VAT Registration Special For Electronic Service Providers". In this respect, service providers are required to declare VAT of these services electronically with VAT Tax Return (#3).
For registration, the service providers shall fill the form on https://digitalservice.gib.gov.tr before they declare VAT return numbered 3 for the first time. After this form is filled out electronically and approved, "VAT Registration Special for Electronic Service Providers" will be established for service providers by Large Taxpayer Office Directorate in İstanbul.
Following the VAT registration, the taxpayer will be given user code and password in order to be able to operate in internet tax office.
Taxpayers involved in this registration have no obligation to keep book and to have their tax returns signed by CPAs.
Besides, parties that have authority to demand amount from customer and determine general conditions of services or have obligation to perform the services are deemed as electronic service provider.
Declaration and Payment
Electronic Service Providers will declare calculated VAT with numbered 3 Tax Return for the services provided electronically to real persons who are not VAT taxpayer in Turkey. Tax Returns will be submitted electronically to the tax office on monthly basis through internet tax office until the evening of the 24th day of the month following the taxation period. However, taxpayers in this scope will declare the VAT of e-services regarding the months January, February, March of 2018 in April,2018. Declaration for related months will be made with numbered 3 Tax Return which will be submitted from beginning of April 2018 until the evening of the 24th day of April.
The taxpayers in this scope are not obliged to submit tax returns for the months where there is no service provided electronically.
In case the amount related to service is calculated in foreign currency, foreign currency amount will be converted into TRY with the foreign exchange buying rate announced by the Central Bank of Republic of Turkey and declaration will be made accordingly. Accrued VAT shall be paid until the evening of the 26th day of the month in which the Tax Return will be submitted. Payments could be made to tax offices, banks authorized for tax collection. Besides, payments could be made via official website of the Revenue Administration (www.gib.gov.tr) with bank cards of the banks authorized to collection.
VAT of services provided electronically is declared and paid by parties that act as intermediary to providing services electronically in case electronic service provider is not explicitly indicated and this condition is not stated in the contract between parties, where the information about the service and the electronic service provider is not explicitly specified in the invoice and similar documents issued.
Deduction of Input VAT
Provided that it is related to the services in the scope of VAT Registration Special For Electronic Service Providers, taxpayers shall deduct the input VAT shown in the invoices and similar documents issued on the deliveries and services rendered to them by parties with VAT Registration in Turkey. In order to deduct such VAT, it should be related with the services provided electronically.
Non Fulfillment of Obligations
For taxpayers that do not fulfill the declaration obligation related to services provided electronically placed in 9/1 article of the VAT Law numbered 3065 , tax penalty provisions of Tax Procedure Law numbered 213 will be applied.
Should you have questions about the issue please feel free to contact our Indirect Tax Service Department.
2018/1 Draft VAT Communique of B2C e-Services Has Become Effective
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