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ARTICLE · 03 MARCH 2020

Turkey Introduces Digital Service Tax

ELIG Gürkaynak Attorneys-at-Law
ELIG Gürkaynak Attorneys-at-Law
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ELIG Gürkaynak Attorneys-at-Law

ELIG Gürkaynak Attorneys-at-Law

ELIG Gürkaynak Attorneys-at-Law is an eminent, independent Turkish law firm based in Istanbul. The...

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Digital Service Tax Law ("DST Law"), which introduces a special tax for digital services, was published in the Official Gazette of December 7, 2019.

TurkeyTax
Gönenç Gürkaynak
Gönenç Gürkaynak
Ceren Yıldız
Ceren Yıldız
Burak Yeşilaltay
Burak Yeşilaltay
Elifcan Çepoğlu
Elifcan Çepoğlu
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Digital Service Tax Law ("DST Law"), which introduces a special tax for digital services, was published in the Official Gazette of December 7, 2019.

The DST Law imposes a new and specific tax on the revenues generated from the provision of digital services (such as advertisements, sales, intermediary activities, content usage and etc.), and also provides an access ban measure for digital service providers' failure to duly comply with the digital service tax requirements.

The DST Law will enter into force within three months as of its publication date (i.e., on March 1, 2020).

- Subject Matter of the Tax Obligation

The DST Law states that the revenue generated from the following activities and services provided in Turkey will be subject to digital service tax, and also defines what "providing services in Turkey" means for the purposes of this law:

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