The main reporting obligation for all VAT registered entities in Turkey is the periodic VAT return, which must generally be submitted electronically on a monthly basis. Suppliers of international and inter-city transportation services are allowed to submit VAT returns on a quarterly basis.
There are five different VAT returns in Turkey:
- Ìý
•ÌýÌýÌýÌý VAT 1 returns are filed by taxpayers who are subject to real taxation to declare the VAT calculated on their taxable supplies.
- Ìý
•ÌýÌýÌýÌý VAT 2 returns are filed by taxpayers who are responsible for declaring reverse charge and partially withheld VAT.
- Ìý
•ÌýÌýÌýÌý VAT 3 returns are filed by non-established companies to declare the VAT on their electronically supplied services to
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Web page updated on 17 Mar 2025 15:24