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Navigating VAT in Turkey

Navigating VAT in Turkey

This guide provides an overview of VAT in Turkey, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Turkey.

Last Updated: January 2026
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1985

is when Turkey’s VAT law was introduced, making it one of the oldest modern systems outside Europe.

Turkey at a glance.

Standard rate

20% VAT

Digital services VAT

Yes, at 20%

Mandate e-invoicing

Yes

Currency

Turkish Lira (TRY)

Zero-rated items

Zero-rated VAT with credit applies to exports, international transport, certain agricultural and medical supplies, and selected publications.

VAT format

10 or 11 digits

Fiscal representation

Yes, required for non-resident businesses conducting VAT-related activities

Reclaiming VAT in Turkey.
Reclaiming
VAT in Turkey.

Foreign businesses that incur VAT on eligible expenses in Turkey may be able to reclaim it.

Who can reclaim?
Turkey applies the rule of reciprocity. This means Turkey allows VAT refunds for foreign businesses, but only if they are based in approved countries.
Eligible countries include:
  • Australia
  • Austria
  • Belgium
  • Bosnia & Herzegovina
  • Bulgaria
  • Canada
  • Croatia
  • Denmark
  • Finland
  • France
  • Hungary
  • Iceland
  • Ireland
  • Italy
  • Luxembourg
  • Malta
  • Monaco
  • Montenegro
  • Netherlands
  • New Zealand
  • Norway
  • Portugal
  • Romania
  • Serbia
  • Slovakia
  • Slovenia
  • Spain
  • Sweden
  • Switzerland
  • United Kingdom
Claimable expenses:
Entertainment 20%
Accommodation 20%
Food, drink & restaurant services 10%
Entertainment
Hiring means of transport 20%
Fuel 20%
Public Transport 20%
Taxis 20%
Travel Related
Admission to fairs & exhibitions 20%
Training courses & seminars 20%
Events
Goods 20%
Inter-company charges 20%
Office expenses 20%
Marketing costs 20%
Professional fees & AP invoices 20%
General Expenses
Entertainment
20%
Accommodation
20%
Food, drink & restaurant services
10%
Entertainment 1 2
Hiring means of transport
20%
Fuel
20%
Public Transport
20%
Taxis
20%
Entertainment 2 1
Admission to fairs & exhibitions
20%
Training courses & seminars
20%
Goods
20%
Inter-company charges
20%
Office expenses
20%
Marketing costs
20%
Professional fees & AP invoices
20%
Entertainment 4
VAT compliance in Turkey.
VAT compliance
in Turkey.

Doing business in Turkey? You’ll need to play by the rules of the Turkish VAT Law No. 3065.

Who needs to register?

The VAT law in Turkey does not include any provisions for voluntary VAT registration.

VAT registration in Turkey
  • Resident businesses: No threshold, mandatory for all businesses.
  • Non-resident businesses: No threshold; registration required for any taxable activity in Turkey.
VAT filing deadlines in Turkey

Monthly

28th of the following month

VAT payment deadlines in Turkey

Monthly

28th of the following month

Digital services in scope
  • Website supply, web-hosting, and maintenance
  • Supply of software and updates
  • Streaming or downloading of music, films, gaming services etc.
Things to note

Turkey applies VAT on digital services based on the consumer’s location, and foreign businesses providing digital services to Turkish customers must comply with VAT requirements.

e-invoicing in Turkey.
e-invoicing
in Turkey.
Summary of the mandate in this country

B2G mandate in place

Yes

B2B mandate in place

Yes

B2C mandate in place

Yes

Obligation status: B2B e-Invoicing

Historic

B2B e-Invoicing model

N/A

Name of exchange infrastructure

GİB (Gelir Idaresi Başkanlığı) e-Document systems (e-Fatura, e-Arşiv, etc.)

Format(s) used

UBL-TR XML format (Turkey’s standard based on UBL 2.1) with digital signature.

FAQs

In addition to the standard Turkey VAT rate, there are also two reduced Turkey VAT rates of 10% and 1% (following the Turkey VAT rate increase in July 2023). The expenses that are typically claimable as part of a Turkey VAT refund is generally subject to VAT at the standard Turkey VAT rate except for Food, drink and Restaurant services which are subject to VAT at the reduced Turkey VAT rate of 10%.

A business would be able to claim a Turkey VAT refund if the entity is not registered for VAT in Turkey (and as such does not have a Turkey VAT number) and if it does not make any taxable supplies that are subject to VAT in Turkey. Additionally, the business would need to be established in a country that allows reciprocal treatment of Turkish businesses in relation to VAT refunds. It is also very important to note that only VAT on expenses relating to the participation of the business in a fair or exhibition in Turkey, or for fuel, vehicle spare parts, vehicle maintenance and repairs and highway tolls are claimable in a Turkey VAT refund.

If Turkey VAT has been charged incorrectly on an invoice, the invoice would generally not be claimable as part of a Turkey VAT refund. In this instance, the entity would need to reach out to the supplier to have the incorrectly charged Turkey VAT refunded. This is something that VAT IT would be able to assist with.

View more FAQs
Nearby countries.

Explore indirect tax information in these countries:

greece 1 1
Greece
Bulgaria 2
Bulgaria
cyprus 1
Cyprus
cyprus 1
Cyprus

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