ARTICLE · 19 DECEMBER 2019

Digital Services Tax Came Into Force

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As per the new regulation; the revenue resulting from various digital services like any advertisement service, selling activities in digital platform, ...

TurkeyTax

Ozel Burcu

Erdoğdu Onur Erol

Significant changes have been made in the context of taxes with this Law. Featured changes can be summarized as follows;

Digital Services Tax

As per the new regulation; the revenue resulting from various digital services like any advertisement service, selling activities in digital platform, any services allow digital activities as watching, listening, saving on digital platforms will be subject to taxation.

The advertisement services via digital platforms provided outside of Turkey is not in the scope and exempt from taxation.

The applicable rate will be 7.5%. And, an exemption in the scope will be applicable and the businesses with global revenue which is less than EUR 750 million and local revenue of TRY 20 million will be exempt.

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