The Law no. 7194 on Digital Service Tax and Amendment of Certain
Laws and the Decree Law numbered 375 ("Law no.
7194") is published in the Official Gazette dated 7
December 2019 and numbered 30971. The Law no. 7194 stipulates a
"digital service tax," which will enter into
force as of 1 March 2020.
Taxation Problem in Digital Services
Due to the boundless nature of the internet, taxation of the
income generated by companies through the services they provide
worldwide (e.g. Google, Amazon, Facebook, Apple, Microsoft) has
been a topic of debate for a long time. Although there are
international efforts towards reaching a global consensus on the
subject, certain countries act individually and introduce digital
service taxes through national legislation. With the Law no. 7194,
Turkey has now joined the list of these countries.
