The Turkish Revenue Administration has issued a communiqué on the new value added tax VAT obligations for foreign e-service suppliers on supplies made to Turkish residents effective 1 January 2018. Key points include:
- Foreign suppliers of e-services are required to register for VAT in Turkey via www.digitalservice.gib.gov.tr (not yet accessible at time of writing) if making supplies to Turkish individual residents that are not registered for VAT (no threshold applies);
- The VAT rate is the a…