{"id":1284,"date":"2026-09-03T16:24:32","date_gmt":"2026-09-03T13:24:32","guid":{"rendered":"https:\/\/metropolpartners.com\/en\/?p=1284"},"modified":"2026-09-03T16:25:32","modified_gmt":"2026-09-03T13:25:32","slug":"digital-services-tax-vs-vat-no-3-turkey","status":"publish","type":"post","link":"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/","title":{"rendered":"Digital Services Tax vs. VAT No. 3 in Turkey: What Foreign Digital Companies Need to Know"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The distinction between <strong>Digital Services Tax vs VAT No. 3<\/strong> is particularly important for foreign digital companies supplying services to customers in Turkey. Although both regimes concern digital activities, they arise under different laws and apply according to different conditions. A company may be exempt from Turkish Digital Services Tax while still being required to register, file and pay VAT No. 3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Turkey\u2019s Digital Services Tax, or DST, and the special VAT regime commonly referred to as VAT No. 3 or KDV3 arise under different laws and apply according to different conditions. A foreign digital service provider may be exempt from DST because its Turkish or worldwide revenue remains below the applicable threshold, while still being required to register under the Special VAT Registration for Electronic Service Providers and account for Turkish VAT on supplies to consumers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This distinction becomes particularly significant during a tax examination. A review initiated to determine whether DST is payable may require the disclosure or examination of Turkish revenue, users, customers, payment flows and historical transactions. Even if the business ultimately establishes that it is exempt from DST, the information examined may reveal a separate question: whether the company should have been filing VAT No. 3 returns in earlier years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A DST exemption is therefore not a general exemption from Turkish taxation of digital services. In particular, it is not a VAT exemption.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_87 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#Two_taxes_with_different_legal_foundations\" >Two taxes with different legal foundations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#How_VAT_No_3_applies_to_electronic_services\" >How VAT No. 3 applies to electronic services<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#Platform_and_intermediary_responsibility\" >Platform and intermediary responsibility<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#B2B_and_B2C_supplies_must_be_separated\" >B2B and B2C supplies must be separated<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#VAT_No_3_filing_and_payment\" >VAT No. 3 filing and payment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#Turkeys_Digital_Services_Tax\" >Turkey\u2019s Digital Services Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#The_DST_thresholds_operate_independently_from_VAT\" >The DST thresholds operate independently from VAT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#The_DST_exemption_is_not_a_VAT_exemption\" >The DST exemption is not a VAT exemption<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#A_DST_review_can_reveal_a_separate_VAT_problem\" >A DST review can reveal a separate VAT problem<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#Historical_VAT_exposure_and_the_importance_of_earlier_years\" >Historical VAT exposure and the importance of earlier years<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#A_practical_illustration\" >A practical illustration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#DST_and_VAT_No_3_compared\" >DST and VAT No. 3 compared<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#What_foreign_digital_businesses_should_review\" >What foreign digital businesses should review<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#Frequently_asked_questions\" >Frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#Is_a_foreign_SaaS_company_below_the_DST_thresholds_exempt_from_Turkish_VAT\" >Is a foreign SaaS company below the DST thresholds exempt from Turkish VAT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#Does_a_foreign_company_need_to_establish_a_Turkish_subsidiary_to_register_for_VAT_No_3\" >Does a foreign company need to establish a Turkish subsidiary to register for VAT No. 3?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#Who_accounts_for_VAT_on_B2B_electronic_services_supplied_from_abroad\" >Who accounts for VAT on B2B electronic services supplied from abroad?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#Does_a_DST_examination_automatically_result_in_a_VAT_No_3_examination\" >Does a DST examination automatically result in a VAT No. 3 examination?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#Can_a_company_correct_historical_VAT_No_3_non-compliance_voluntarily\" >Can a company correct historical VAT No. 3 non-compliance voluntarily?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-vs-vat-no-3-turkey\/#Principal_sources\" >Principal sources<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Two_taxes_with_different_legal_foundations\"><\/span>Two taxes with different legal foundations<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Turkish VAT is governed by Value Added Tax Law No. 3065. Article 1 brings supplies of goods and services carried out in Turkey within the scope of VAT. Under Article 6\/b, a service is treated as performed in Turkey where the service is performed in Turkey or the benefit from the service is obtained in Turkey.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A service does not fall outside Turkish VAT merely because the supplier is established abroad. A consultancy report prepared outside Turkey for the management of a Turkish operation, an architectural project for a building to be constructed in Turkey or software and information services used in Turkey may fall within the Turkish VAT territorial rules because the service is used or the benefit is obtained in Turkey.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Article 9(1) of Law No. 3065 allows the tax administration to hold parties to the transaction responsible for VAT where the supplier does not have a residence, business place, legal centre or business centre in Turkey. Under the general treatment of cross-border services, the Turkish recipient accounts for VAT through the reverse-charge mechanism where the relevant conditions are satisfied. The responsibility mechanism is not necessarily limited to recipients that carry out ordinary taxable business activities; the recipient\u2019s status must be examined under the applicable VAT rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Digital Services Tax has a different legal foundation. It was introduced by Law No. 7194, published on 7 December 2019, and entered into effect on 1 March 2020. DST is a tax on revenue from specified digital services supplied in Turkey. It is neither a substitute for VAT nor a mechanism for collecting VAT from consumers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The two regimes can therefore apply to the same business, and potentially to the same stream of revenue, without one replacing the other.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_VAT_No_3_applies_to_electronic_services\"><\/span>How VAT No. 3 applies to electronic services<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Law No. 7061 amended Article 9(1) of the VAT Law with effect from 1 January 2018. Under the amended rule, VAT on electronic services supplied for consideration by a person that has no residence, business place, legal centre or business centre in Turkey to an individual in Turkey who is not a VAT taxpayer must be declared and paid by the foreign service provider.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The administrative rules are contained principally in the Turkish VAT General Application Communiqu\u00e9, as amended by Communiqu\u00e9 No. 17. A foreign provider within the regime establishes a \u201cSpecial VAT Registration for Electronic Service Providers\u201d and files VAT Declaration No. 3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Registration is completed electronically through the Revenue Administration\u2019s digital-services system. Establishing this special registration does not, by itself, require the foreign provider to incorporate an ordinary Turkish company or establish a conventional Turkish place of business. The online registration form serves as the registration notification, and a separate conventional start-of-business notification is not required solely for this purpose.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Foreign providers registered only under the special electronic-services regime are also outside the requirement to have their VAT No. 3 returns signed by a Turkish certified public accountant or sworn-in certified public accountant. A provider may nevertheless use a Turkish adviser to assess the transaction data, prepare filings and communicate with the administration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The special regime is directed at electronically supplied services rather than every service that happens to be ordered or paid for online. The nature of the supply must be examined. Typical areas requiring analysis include SaaS subscriptions, applications, online games and in-game products, streamed or downloaded content, cloud-based services, digital advertising products and services delivered substantially through an electronic system.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A separate classification is needed for services involving meaningful human intervention, mixed digital and professional services, access to physical events, the sale of physical goods or services whose core performance occurs offline. The use of a website or application as a sales channel does not automatically convert the underlying supply into an electronic service for VAT No. 3 purposes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Platform_and_intermediary_responsibility\"><\/span>Platform and intermediary responsibility<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The rules also address supplies made through platforms or other intermediaries. The contractual and invoicing arrangements must clearly identify the electronic service provider and the service being supplied.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An intermediary may potentially be treated as the electronic service provider where the underlying provider is not identified, the contractual arrangements do not properly reflect the supplier or invoices and similar documents do not clearly state the provider and the nature of the service.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The intermediary\u2019s substantive role also matters. Under the administrative framework, a party that has authority to demand payment from the customer, determines the general terms and conditions of the service or bears responsibility for performing the service may be regarded as the electronic service provider. These conditions require examination of the legal arrangements and actual operating model rather than reliance on labels such as \u201cagent,\u201d \u201cmarketplace\u201d or \u201cpayment intermediary.\u201d<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"B2B_and_B2C_supplies_must_be_separated\"><\/span>B2B and B2C supplies must be separated<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The customer\u2019s status is central to the VAT analysis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Where a non-resident supplier provides qualifying services to a Turkish VAT taxpayer, the general reverse-charge mechanism continues to apply. The Turkish business customer ordinarily calculates and declares the VAT through the relevant reverse-charge VAT return. The foreign supplier does not account for that B2B supply as output VAT in its VAT No. 3 return.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For B2C electronic services, the collection mechanism changes. If the recipient is an individual in Turkey who is not a VAT taxpayer and the other statutory conditions are satisfied, the foreign electronic service provider accounts for the VAT through VAT Declaration No. 3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This distinction means that a provider cannot classify all Turkish revenue solely by reference to the customer\u2019s billing address. It must be able to determine the nature of the service, whether the customer is acting as a business or consumer, the customer\u2019s Turkish VAT status and whether the service falls within Turkey\u2019s territorial VAT rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Since 1 January 2019, a provider registered under the Special VAT Registration for Electronic Service Providers must also report its relevant electronic-service sales to Turkish VAT taxpayers through the applicable B2B sales list. This reporting does not transfer the B2B VAT liability from the Turkish recipient to the foreign supplier. Its purpose is to report business supplies alongside the special-regime compliance data. The list includes transaction and customer information such as the customer\u2019s tax number and name, invoice details, currency, amount and payment method.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consequently, mixed B2B and B2C businesses need a reliable customer-classification process. An inaccurate classification can result either in VAT being charged where the reverse-charge mechanism should apply or in VAT No. 3 being omitted where the customer was in fact a non-VAT-registered individual.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"VAT_No_3_filing_and_payment\"><\/span>VAT No. 3 filing and payment<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">VAT No. 3 operates on monthly taxation periods. The return and the resulting tax are currently due by the end of the 28th day of the month following the relevant taxation period. Older materials that refer to the 24th or 26th day reflect earlier deadlines and should not be used for current compliance. The general extension to the 28th day remains applicable to VAT returns outside the separate deadline applicable to returns filed by persons acting as VAT withholding or reverse-charge responsible parties. <a href=\"https:\/\/ismmmo.org.tr\/dosya\/4646\/Mevzuat-Dosya\/12022024-GIB-DUYURU.pdf?utm_source=chatgpt.com\">G\u0130B\u2019s VUK Circular No. 149, as explained in the subsequent Circular No. 164<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A provider registered solely under the special electronic-services regime is not generally required to submit a nil VAT No. 3 return for a month in which it has no transaction to declare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Returns are completed in Turkish lira. Where consideration is expressed in a foreign currency, it must be converted under the applicable VAT rules using the relevant foreign-exchange buying rate announced by the Central Bank of the Republic of Turkey. The appropriate rate and date must be determined by reference to the taxable event and the VAT conversion rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Turkey\u2019s standard VAT rate has been 20% since 10 July 2023. Electronic services that are not covered by a specific exemption or reduced-rate category are generally subject to this standard rate. The precise classification should still be checked: describing a product broadly as \u201cdigital\u201d does not establish that every component of the supply is necessarily subject to the same rate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Failure to register or file can bring the relevant provisions of Tax Procedure Law No. 213 into consideration. Depending on the facts, the consequences may include assessment of unpaid VAT, tax-loss penalties, procedural or special irregularity penalties and interest. The outcome is affected by how the historical position is corrected, whether the conditions for voluntary disclosure are met and whether a tax examination concerning the relevant tax type has already commenced.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Turkeys_Digital_Services_Tax\"><\/span>Turkey\u2019s Digital Services Tax<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">DST applies to revenue obtained from specified digital services supplied in Turkey. The statutory categories cover:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">digital advertising services, including advertising control and performance measurement, transmission or management of user data and technical services connected with presenting advertisements;<\/li>\n\n\n\n<li class=\"\">sales of audio, visual or digital content, including software, applications, music, video, games and in-game applications, as well as digital services that allow such content to be listened to, watched, played, recorded or used on electronic devices;<\/li>\n\n\n\n<li class=\"\">provision and operation of digital environments through which users can interact with each other, including environments that facilitate the sale of goods or services between users; and<\/li>\n\n\n\n<li class=\"\">digital intermediary services relating to services falling within the statutory DST categories.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The taxpayer is the digital service provider. Its status as a Turkish resident or non-resident for income or corporate tax purposes does not determine its DST liability. For a non-resident provider, the absence of a Turkish permanent establishment or permanent representative does not, by itself, prevent DST from applying. These principles are confirmed in the <a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2020\/03\/20200320-4.htm?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">Digital Services Tax General Application Communiqu\u00e9<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The tax base is the revenue obtained during the monthly taxation period from services within the scope of DST. Expenses, costs and taxes cannot be deducted from the base. DST is not separately shown on invoices or equivalent documents.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Foreign-currency revenue is translated into Turkish lira at the Central Bank foreign-exchange buying rate published in the Official Gazette for the date on which the revenue is obtained. The detailed rules also address ancillary amounts and the allocation of revenue where taxable digital services are supplied together with services outside the DST scope.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The DST rate was 7.5% for periods up to and including December 2025. Under the <a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251225-4.htm?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">Presidential Decision published on 25 December 2025<\/a>, it is 5% from 1 January 2026 and will fall to 2.5% from 1 January 2027. The current rate for a transaction falling in 2026 is therefore 5%. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DST periods are monthly. The return is filed by the end of the month following the taxation period, and payment is made within the return-filing period. A registered DST taxpayer must generally file a return even where no taxable revenue was obtained for that period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Returns and registrations are made electronically through the Revenue Administration\u2019s digital-services system. The original DST Communiqu\u00e9 assigned these functions to the former Large Taxpayers Tax Office Directorate. Following the tax administration\u2019s 2024 reorganisation, that Directorate was abolished and its functions were transferred to the Istanbul Revenue Office or another designated tax office. In practice, current registration and filing are routed through the G\u0130B system rather than by relying on the former office name in the 2020 Communiqu\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DST paid may be treated as an expense in calculating taxable income for Turkish income or corporate tax purposes, where such a Turkish tax computation is relevant and the statutory conditions are satisfied.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For a broader explanation of the scope, thresholds, rates and filing requirements, see our detailed guide to <a href=\"https:\/\/metropolpartners.com\/en\/digital-services-tax-turkey-guide\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">Digital Services Tax in Turkey<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_DST_thresholds_operate_independently_from_VAT\"><\/span>The DST thresholds operate independently from VAT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A digital service provider is exempt from DST if either of the following thresholds is not exceeded in relation to services within the scope of DST:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">TRY 20 million of relevant revenue obtained in Turkey; or<\/li>\n\n\n\n<li class=\"\">EUR 750 million of relevant worldwide revenue, or its foreign-currency equivalent.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Both thresholds must be exceeded for the exemption to cease. Exceeding the Turkish threshold alone is not sufficient where the worldwide threshold is not exceeded. Conversely, a group with worldwide revenue above EUR 750 million remains exempt if its relevant Turkish revenue does not exceed TRY 20 million. G\u0130B\u2019s current 2026 guidance expressly confirms that the exemption ends only where both thresholds are exceeded.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Where the provider belongs to a consolidated group for financial-accounting purposes, the relevant group revenue from services within the DST scope is taken into account. The consolidation analysis is made under Turkish Financial Reporting Standards or International Financial Reporting Standards, as applicable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The legislation also contains rules governing when an exemption ends during a financial year and when it may begin again. Where both thresholds are exceeded during the year, cumulative revenue is assessed at the end of each quarterly period, and liability begins from the fourth monthly taxation period following the period in which the thresholds were exceeded. Where at least one threshold remains below the applicable amount for two consecutive financial years, the exemption may recommence from the following financial year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A specific substantiation requirement can arise for a foreign provider whose Turkish DST-scope revenue exceeds TRY 20 million but which does not register for DST because it claims exemption, normally because the worldwide threshold is not exceeded. The provider must substantiate the exemption through an independent audit report prepared by an audit organisation operating in Turkey and at least five countries worldwide. The report is due by 30 June following the relevant financial year and must be uploaded electronically together with a Turkish translation made by a sworn translator.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The report must address the provider\u2019s corporate, contact, ownership and business information; domain names and IP addresses used to provide digital services; Turkish representative information, if applicable; Turkish and worldwide revenue by category of digital service; and the basis for the claimed exemption. Consolidated-group information must also be included where relevant. Failure to fulfil the documentation obligation can result in an additional 30-day period and, if the default is not remedied, loss of the exemption. These requirements are set out in the <a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2020\/03\/20200320-4.htm?utm_source=chatgpt.com\">DST General Application Communiqu\u00e9<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_DST_exemption_is_not_a_VAT_exemption\"><\/span>The DST exemption is not a VAT exemption<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The DST analysis and the VAT No. 3 analysis ask different questions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For DST, the business must determine whether its activities fall within the statutory DST categories, whether the services are treated as supplied in Turkey, the amount of relevant Turkish and worldwide revenue, group-level revenue where applicable and whether the exemption thresholds or a specific statutory exclusion apply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For VAT No. 3, the business must examine whether it is a non-resident supplier of electronic services for consideration, whether the supply falls within the Turkish VAT territorial rules, whether the recipient is in Turkey, whether the recipient is an individual who is not a VAT taxpayer and whether the special electronic-services collection mechanism applies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There is no VAT No. 3 revenue threshold equivalent to the DST thresholds. A comparatively small foreign business may be far below both DST thresholds but still fall within the special VAT registration regime once it makes relevant B2C electronic-service supplies in Turkey.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The reverse can also occur. A provider may have substantial Turkish digital revenue for DST purposes, including revenue from business customers, but its direct VAT No. 3 liability may be limited because qualifying B2B supplies are dealt with under the reverse-charge mechanism. The exact position depends on the service, customer status, contractual chain and Turkish place-of-supply rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The statement \u201cwe are below the Turkish DST threshold, so we have no Turkish digital tax obligations\u201d is therefore incomplete. A DST exemption determines the company\u2019s position under Law No. 7194. It does not determine its VAT position under Law No. 3065.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"A_DST_review_can_reveal_a_separate_VAT_problem\"><\/span>A DST review can reveal a separate VAT problem<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A DST examination does not automatically result in a VAT No. 3 examination. Nor is it appropriate to describe cross-tax review as a published Turkish Revenue Administration policy without authoritative support.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The practical risk nevertheless exists because the information relevant to DST can also be relevant to VAT. A DST review may involve Turkish revenue, users, customer locations, transaction records, digital activities, contracts, counterparties and payment flows. Those records can indicate whether the business supplied electronic services to non-VAT-registered individuals in Turkey.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An anonymised matter encountered in professional practice illustrates the issue. A non-resident digital business was selected for examination in relation to Turkish DST. The examination arose in connection with payments made to influencers in Turkey, and individuals who had received influencer payments were also contacted.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Based on the facts, the company may ultimately establish that it qualifies for the DST exemption and therefore has no DST payable. However, the examination of its Turkish digital activities has brought a different issue into view: whether it had historically supplied electronic services to individuals in Turkey without registering under the Special VAT Registration for Electronic Service Providers and filing VAT No. 3 returns.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This experience should not be interpreted as evidence that influencer payments are systematically used to identify foreign DST taxpayers. Its significance is narrower but commercially important. An examination concerning one tax may uncover information relevant to another tax. A company may successfully defend its DST exemption while discovering that its more material exposure concerns historical VAT.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Historical_VAT_exposure_and_the_importance_of_earlier_years\"><\/span>Historical VAT exposure and the importance of earlier years<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Article 114 of Tax Procedure Law No. 213 provides, as a general rule, that taxes may not be assessed after five years calculated from the beginning of the calendar year following the year in which the tax liability arose. The position is subject to provisions and events that may affect, interrupt or suspend the limitation period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For VAT arising in a 2021 taxation period, the ordinary five-year assessment period begins on 1 January 2022 and generally expires at the end of 31 December 2026. Accordingly, a business considering its position during 2026 may still need to review VAT periods in:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">2021;<\/li>\n\n\n\n<li class=\"\">2022;<\/li>\n\n\n\n<li class=\"\">2023;<\/li>\n\n\n\n<li class=\"\">2024;<\/li>\n\n\n\n<li class=\"\">2025; and\n<ol start=\"2026\" class=\"wp-block-list\">\n<li class=\"\"><\/li>\n<\/ol>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This does not mean that the tax authorities can invariably \u201cgo back five years\u201d in every case. The starting point depends on when the particular tax liability arose, and the effect of any statutory circumstance affecting limitation must be considered. For 2021 VAT periods, however, the general limitation rule means that those periods may remain open during 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VAT exposure is also period-specific. VAT No. 3 is a monthly obligation, so several years of non-compliance may involve numerous separate returns rather than a single annual filing. The review must normally reconstruct transaction data by month and distinguish B2C electronic services, B2B supplies, transactions outside the Turkish place-of-supply rules and any supplies subject to different treatment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If VAT was payable but not declared, the potential consequences may include the unpaid tax, interest calculated under the applicable collection and assessment rules, a tax-loss penalty and procedural or special irregularity penalties connected with missing or late electronic returns. The precise result cannot be determined without knowing the periods, filing history, manner of discovery and remedial route.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Timing is important because Turkey\u2019s voluntary disclosure procedure under Article 371 of the Tax Procedure Law can, where all conditions are met, prevent the imposition of a tax-loss penalty. The taxpayer must notify the administration voluntarily before a qualifying third-party denunciation and before a tax examination concerning the relevant event and tax type has begun or the matter has been referred to an assessment commission. Missing returns or corrections must generally be submitted within 15 days, and the tax and repentance surcharge must be paid within the prescribed period. Procedural or special irregularity penalties may still apply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A 2021 legislative amendment introduced an important distinction between tax types. An examination concerning one tax does not necessarily prevent voluntary disclosure for a different tax type. Accordingly, the fact that a DST examination has commenced does not automatically establish that Article 371 relief is unavailable for VAT. If, however, an examination concerning the relevant VAT issue or tax type has already begun, the position changes materially. The examination notice, scope, timing and facts must therefore be reviewed before historical filings are submitted. G\u0130B\u2019s <a>Guide to Declaration under the Repentance and Rectification Procedure<\/a> explains these conditions and confirms that VAT is within the procedure.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"A_practical_illustration\"><\/span>A practical illustration<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Consider a foreign digital company that has supplied subscription-based electronic services to customers in Turkey since 2021.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In 2026, its Turkish activity is examined from a DST perspective. After analysing the nature of its services and its Turkish and worldwide revenue, the company establishes that it remains within the DST exemption because the statutory threshold conditions for ending the exemption are not met. Its DST payable may therefore be zero.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The transaction records nevertheless show that the company has made electronic-service supplies to individuals in Turkey since 2021. A separate question arises: were those individuals non-VAT taxpayers, were the services within the Turkish VAT territorial rules, and should the company have registered under the Special VAT Registration for Electronic Service Providers and filed monthly VAT No. 3 returns?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the answer is yes, the company\u2019s material Turkish exposure may arise from historical VAT rather than DST. This is only an illustration. The result in an actual case depends on the service, customer data, contracts, invoicing model, platform structure and facts establishing where the service was used or enjoyed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"DST_and_VAT_No_3_compared\"><\/span>DST and VAT No. 3 compared<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Issue<\/th><th>Digital Services Tax<\/th><th>VAT No. 3<\/th><\/tr><\/thead><tbody><tr><td>Nature of tax<\/td><td>Revenue-based tax on specified digital services<\/td><td>Value added tax collected under a special regime for B2C electronic services<\/td><\/tr><tr><td>Legal basis<\/td><td>Law No. 7194<\/td><td>VAT Law No. 3065, particularly Articles 1, 6\/b and 9(1)<\/td><\/tr><tr><td>Taxpayer<\/td><td>Digital service provider<\/td><td>Non-resident electronic service provider for qualifying B2C supplies<\/td><\/tr><tr><td>Relevant transactions<\/td><td>Statutorily specified advertising, digital content, platforms and related intermediary services<\/td><td>Electronic services for consideration within Turkish VAT territorial rules<\/td><\/tr><tr><td>Customer relevance<\/td><td>Both business and consumer revenue may be relevant<\/td><td>Special regime focuses on individuals in Turkey who are not VAT taxpayers<\/td><\/tr><tr><td>B2B treatment<\/td><td>B2B revenue can fall within DST<\/td><td>Turkish business recipient generally accounts for VAT through reverse charge; provider reports relevant sales on the B2B list<\/td><\/tr><tr><td>B2C treatment<\/td><td>Can fall within DST if the service is in scope<\/td><td>Foreign provider may be required to register and account for VAT<\/td><\/tr><tr><td>Tax base<\/td><td>Gross relevant revenue; no deduction for expenses, costs or taxes<\/td><td>VAT-exclusive consideration for the taxable supply, subject to VAT rules<\/td><\/tr><tr><td>Revenue threshold<\/td><td>Exemption continues unless both TRY 20 million Turkish revenue and EUR 750 million worldwide revenue thresholds are exceeded<\/td><td>No corresponding VAT No. 3 revenue threshold<\/td><\/tr><tr><td>Rate in 2026<\/td><td>5%; legislated to fall to 2.5% from 1 January 2027<\/td><td>Generally 20% for electronic services subject to the standard rate<\/td><\/tr><tr><td>Filing frequency<\/td><td>Monthly<\/td><td>Monthly<\/td><\/tr><tr><td>Filing deadline<\/td><td>End of the following month<\/td><td>End of the 28th day of the following month<\/td><\/tr><tr><td>Turkish establishment required<\/td><td>No<\/td><td>No ordinary Turkish company is required solely for special registration<\/td><\/tr><tr><td>Registration<\/td><td>Electronic DST registration through G\u0130B<\/td><td>Special VAT Registration for Electronic Service Providers<\/td><\/tr><tr><td>Nil returns<\/td><td>Generally required for registered DST taxpayers<\/td><td>Generally not required where there is no transaction to declare<\/td><\/tr><tr><td>Historical exposure<\/td><td>Depends on scope, thresholds and relevant periods<\/td><td>May involve multiple monthly periods, unpaid VAT, interest and applicable penalties<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_foreign_digital_businesses_should_review\"><\/span>What foreign digital businesses should review<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A meaningful Turkish review should begin with transaction data rather than the company\u2019s general description of its business. Revenue should be separated by service category, customer type, customer VAT status, contractual supplier, payment route and period. Turkish consumer sales should then be tested against the VAT territorial and electronic-services rules, while DST-scope revenue should be tested separately against the statutory service categories and both exemption thresholds.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The business should also examine whether invoices and customer-facing terms identify the actual supplier, whether a platform or intermediary controls payment and contractual conditions, and whether customer-status evidence is adequate. For groups, DST revenue must be considered at the relevant consolidated-group level.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Where historical VAT No. 3 exposure may exist, the analysis should be completed before submitting remedial returns. The available procedure and penalty position can change once an examination concerning VAT has commenced. A current DST examination should therefore be reviewed carefully to determine its formal scope and whether it has any effect on the available VAT correction route.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Foreign businesses supplying digital services into Turkey should assess DST and VAT No. 3 independently. A provider may be exempt from DST because one or both revenue thresholds are not exceeded and still have a Turkish VAT registration, filing and payment obligation for electronic services supplied to consumers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The distinction becomes especially important where Turkish activity is already being examined. Even when no DST is ultimately payable, the records considered during the review may expose an earlier VAT No. 3 issue covering multiple monthly periods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Metropol Consulting assists foreign digital businesses with Turkish VAT assessments, Special VAT Registration for Electronic Service Providers, monthly VAT No. 3 compliance, historical exposure reviews, DST analysis and compliance, and assistance during Turkish tax examinations.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Frequently_asked_questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Is_a_foreign_SaaS_company_below_the_DST_thresholds_exempt_from_Turkish_VAT\"><\/span>Is a foreign SaaS company below the DST thresholds exempt from Turkish VAT?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Not necessarily. DST thresholds apply only to the Digital Services Tax exemption. A foreign SaaS provider may still be required to register and file VAT No. 3 if it supplies qualifying electronic services to individuals in Turkey who are not VAT taxpayers.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Does_a_foreign_company_need_to_establish_a_Turkish_subsidiary_to_register_for_VAT_No_3\"><\/span>Does a foreign company need to establish a Turkish subsidiary to register for VAT No. 3?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. The special electronic-services registration can be established electronically without incorporating an ordinary Turkish company solely for this purpose. A separate analysis is required if the company otherwise has a Turkish establishment or conducts broader activities in Turkey.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_accounts_for_VAT_on_B2B_electronic_services_supplied_from_abroad\"><\/span>Who accounts for VAT on B2B electronic services supplied from abroad?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Where the recipient is a Turkish VAT taxpayer and the service falls within the applicable Turkish VAT rules, the Turkish recipient generally accounts for VAT through the reverse-charge mechanism. A foreign provider registered under the special regime must also report relevant B2B electronic-service sales through the applicable sales list.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Does_a_DST_examination_automatically_result_in_a_VAT_No_3_examination\"><\/span>Does a DST examination automatically result in a VAT No. 3 examination?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. There is no automatic result. However, information reviewed in connection with DST may also be relevant to determining whether historical VAT No. 3 obligations existed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Can_a_company_correct_historical_VAT_No_3_non-compliance_voluntarily\"><\/span>Can a company correct historical VAT No. 3 non-compliance voluntarily?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Potentially. Article 371 of Tax Procedure Law No. 213 may provide relief from tax-loss penalties where its conditions are satisfied. Availability depends on timing, prior disclosures or denunciations, the scope of any tax examination and compliance with the return and payment deadlines under the procedure.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Principal_sources\"><\/span>Principal sources<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\"><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.3065.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Value Added Tax Law No. 3065<\/a><\/li>\n\n\n\n<li class=\"\"><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">Tax Procedure Law No. 213<\/a><\/li>\n\n\n\n<li class=\"\"><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=7194&amp;MevzuatTertip=5&amp;MevzuatTur=1&amp;utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">Law No. 7194<\/a><\/li>\n\n\n\n<li class=\"\"><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2018\/01\/20180131-7.htm?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">VAT General Application Communiqu\u00e9 amendment, Communiqu\u00e9 No. 17<\/a><\/li>\n\n\n\n<li class=\"\"><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2020\/03\/20200320-4.htm?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">Digital Services Tax General Application Communiqu\u00e9<\/a><\/li>\n\n\n\n<li class=\"\"><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251225-4.htm?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">Presidential Decision of 25 December 2025 on DST rates<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>This article provides general information as of 2026 and does not constitute tax or legal advice. The Turkish tax treatment of a digital business depends on the specific services, contractual arrangements, customers, transaction records and factual circumstances. Professional advice should be obtained before registering, filing historical returns or responding to a tax examination.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The distinction between Digital Services Tax vs VAT No. 3 is particularly important for foreign digital companies supplying services to customers in Turkey. Although both regimes concern digital activities, they arise under different laws and apply according to different conditions. A company may be exempt from Turkish Digital Services Tax while still being required to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1285,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1284","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":8}},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Digital Services Tax vs VAT No. 3 Turkey<\/title>\n<meta name=\"description\" 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