Non-resident entities that sell ESS must calculate VAT at the rate of 18% for its B2C ESS in Turkey, declare with VAT3 return and pay it to Turkish Large Taxpayers Office. For declaring and paying VAT3, non-resident entities shall register as special taxpayers.
On the other hand, non-resident entities shall not charge Turkish VAT to its Turkish B2B customers. Turkish B2B customers are responsible for declaring and paying the VAT of ESS invoices issued by non-resident entities with reverse charge mechanism.
Source: zoom.us
