Türkiye VAT registration threshold

What this value means

NON-ESTABLISHED SUPPLIERS: Nil threshold for non-residents as for everyone. For B2B, Art. 9(1) of Law 3065 lets the Ministry of Finance hold parties to the transaction responsible for the VAT where the supplier has no residence, workplace, legal seat or business centre in Turkey (full withholding/reverse charge, so no supplier registration). For B2C electronic services there is a mandatory special registration from the first sale (see digital rule). Turkey is not an EU member; Directive (EU) 2020/285 does not apply. IMPORTED DIGITAL SERVICES: Zero threshold. Art. 9(1) of Law 3065, sentences added by Law No. 7061 of 28 November 2017, art. 41 (in force 1 January 2018): VAT on services supplied in the electronic environment by persons with no residence, workplace, legal seat or business centre in Turkey to real persons who are not VAT taxpayers 'bu hizmeti sunanlar tarafından beyan edilip ödenir' (is declared and paid by the service provider). Implemented as the 'Special VAT Registration for Electronic Service Providers' (VAT return No. 3) by the Communiqué amending the VAT General Application Communiqué (Serial No. 17, Official Gazette 31 January 2018, No. 30318) — registration from the first B2C sale, no minimum. Engine traps: (1) do not synthesise a threshold from the small-trader INCOME-tax exemption — Law 3065 Art. 17(4)(a) exempts supplies by tradesmen exempt from income tax (vergiden muaf esnaf), which is a status-based carve-out, not a turnover registration threshold; (2) VAT liability and registration attach from the first taxable transaction via VUK işe başlama notification — anyone commencing commercial, industrial, agricultural or professional activity is registered ex officio; (3) B2B imported services are handled by full withholding (sorumlu sıfatıyla, VAT return No. 2) by the Turkish recipient, so a foreign B2B-only supplier does not register; (4) the B2C e-services special registration (return No. 3) has no threshold and no fiscal-representative requirement; (5) mevzuat.gov.tr and resmigazete.gov.tr time out/fail TLS from many non-Turkish networks — the consolidated text was reached via a real browser session, not plain HTTP fetch. WHAT WE DO NOT PUT A NUMBER ON: No compulsory VAT registration turnover threshold exists in Turkey. Law No. 3065 taxes all supplies made within commercial, industrial, agricultural and independent professional activity (Art. 1) and makes the supplier the taxpayer (Art. 8) with no de-minimis; the full consolidated law text was searched this session and contains no registration/exemption turnover figure. Everyone making taxable supplies must be registered from commencement of activity. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://euroref.dev/v1/tr/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/tr/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/tr/vat-registration-threshold

Other Türkiye series: policy interest rate · KDV standard rate (genel katma değer vergisi oranı) · Asgari ücret (national minimum wage, gross monthly) · Ulusal bayram ve genel tatil günleri 2026 · TÜFE consumer price inflation (year-on-year) · Kurumlar vergisi standard rate · Gelir vergisi tarifesi (personal income tax brackets)