Services Supplied To Overseas Customers – Key Concepts (Turkey) | 52 Turkey | Tolley's EU and Global VAT

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Commentary

Services supplied to overseas customers – key concepts (Turkey)

52 Turkey

For the supply of services to be considered as an exportation, the following conditions have to be fulfilled:

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•�� The services must be rendered

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Small business exemption (Bulgaria)

Non-Union scheme (Germany)

Tour operators margin scheme (Sweden)

Time of supply – tax points (South Africa)

Accounting records (Austria)

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Services supplied to overseas customers – key concepts (Turkey)

52 Turkey

Small business exemption (Bulgaria)

Non-Union scheme (Germany)

Tour operators margin scheme (Sweden)

Time of supply – tax points (South Africa)

Accounting records (Austria)

Margin schemes: second-hand goods, and global accounting (France)

Reverse charge VAT (Kenya)

Canada - VAT submission guide

Tour operators margin scheme (Denmark)

VAT deregistration (Cambodia)

Flat rate scheme for farmers (Luxembourg)

Romania - VAT submission guide

Transfer of a business as a going concern (Mexico)

Failing to register for GST on time (Australia)

EC sales lists – recapitulative statements (Belgium)

Refunds of VAT to tourists (Saudi Arabia)

Appendix 52B: VAT exemptions (Turkey)

Hungary - VAT registration guide

Belgium - VAT registration guide

Singapore - VAT registration guide

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Services supplied to overseas customers – key concepts (Turkey)

52 Turkey

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