New VAT Liability for Non-Resident Suppliers of Electronically Supplied Services in Turkey

Journal
Ekinci, E.
International; Turkey
International VAT Monitor 2018 (Volume 29), No. 5
PriceUSD 45

From 1 January 2018, a new VAT regime was introduced into the Turkish VAT Law that makes non-resident suppliers responsible to collect, declare and remit the VAT arising from their electronically supplied services to non-registered individuals in Turkey. In this article, the author gives an overview of the new VAT regime.