Ali Deniz İnan
Serbest Muhasebeci Mali Müşavir
Bilim Uzmanı

Digital Value Added Tax And Vat Return Numbered 3

Some tax amendments has been changed by Revenue Administration with tax law No 7061. Article 9th of value added tax (VAT) has been changed related the law no 7061, as a result of this changes; sellers who don’t have  residence, office, headquarter and business district in Turkey they will pay value added tax received if they sales of services which has been determined in Value Added Tax General Communique Application to people who is not taxpayers inTurkey.

Service providers who don’t have residence, office, headquarter and business district in Turkey, they have to be taxpayers which name is called “Private Value Added Tax Taxpayers For Electronic Service Provider” if they make sales their products over the internet to people who are not taxpayers. Sellers have to pay value added tax due to these sales with VAT return numbered 3. Firstly, aforementioned service providers have to fill an related form about be obligated taxpayers through the www.digitalservice.gib.gov.tr for application about private VAT taxpayers for electronic service provider, if their application is accepted by Revenue Administration, they have to establish private VAT taxpayers for electronic service provider in Large Taxpayer Office (LTO).

Sellers who are obligated taxpayers within scope of the law no 7061, do not have to make legal notice for start to work to proper authorities. The aforementioned service providers don’t have to be obligated book keeping for their sales. VAT returns will be maken by taxpayers with user code and password which is given by Revenue Administration to taxpayers after establish private VAT taxpayers for electronic service provider and these VAT returns are not obligated to signed by certified public accountant. The aforementioned service providers have to declare their calculated VAT through VAT return numbered 3 for their tax treatments to Revenue Administration until following month by end of the day 24th and then taxpayers within this scope that have to pay their tax payments over www.gib.gov.tr and banks which has been authorized for tax collection by Revenue Administration until by end of the day 26th.[1]

Taxpayers within this scope, don’t have any tax treatments in related month, they don’t have to declare their tax return. İf delivery of internet services are sold with foregin currency, taxpayers have to change these amount to Turkish Lira with daily exchange rate. Taxpayers within this scope that can deduct their tax deductible from their calculated tax providing that service delivery as part of private value added tax taxpayers for electronic service provider and tax deductible must purchase of goods and services from taxpayers in Turkey. Also, taxpayers within this scope who don’t follow the rules of tax law No 7061 that will be imposed tax penalty for this situaution.



  1. Dated 31.01.2018 and The Official Gazette numbered 30318
  2. Dated 05.12.2017 and tax amendment law numbered 7061    

[1] Note; Taxpayers within this scope, if they have maken sales which has been identified services in tax law no 7061 in january, february, march of 2018, they have to declare their calculated VAT taxes until end of the day 24th of April/2018 and pay end of the day 26th of April/2018.


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