The Law Numbered 7194 on Amendment to Digital Services Tax and
Certain Other Laws and Decree Numbered 375 was published.
With the Law Numbered 7194 on Amendment to Digital Services Tax
and Certain Other Laws and Decree Numbered 375
("Omnibus Law No. 7194"), a new tax
package has been adopted and amendments have been made to various
laws which was published at the Official Gazette dated December 7,
2019 and numbered 30971. While a new tax regime imposed on digital
services are worthy of notice in the Omnibus Law No. 7194, current
tax legislation was also amended. Accordingly;
i. Revenues generated from digital services, including
intermediary services, carried out in a digital platform in Turkey
are now subject to the digital service tax. Thus, digital service
providers whose digital service revenues generated in Turkey are
more than 20 million Turkish Lira or whose worldwide digital
service revenues excess 750 million Euro shall be accepted as
taxpayer within the
