- The Value Added Tax General Implementation Communiqué (Serial No: 49) has been amended.
- The communiqué provides explanations regarding the application of VAT on virtual or physical sales of cards, passwords, and codes.
- The minimum amount for exemption in sales made through special invoices (luggage trade) to non-residents in Turkey and sales made to non-residents in Turkey with VAT calculation (accompanied passenger goods) is being updated.
- An explanation is provided regarding the requirement for carriers engaged in international transportation to have an authorization certificate and for their vehicles to be registered under this certificate. (Revenue Administration)
- A new section titled “16. VAT Application in the Sale of Cards, Passwords, Codes, and Similar” has been added to the Value Added Tax General Implementation Communiqué published in the Official Gazette on 26/4/2014 (I/B-15 section).
- The section provides general explanations about the use of cards, passwords, and codes in the procurement of products and services such as computer programs, games, applications, music, broadcasting, and entertainment, both in virtual and physical stores.
- Some cards, passwords, and codes represent specific products or services, and their importation from abroad or sale in Turkey, whether in virtual or physical stores, is subject to VAT.
- Depending on the circumstances, the responsibility for declaring and paying VAT on these cards, passwords, and codes lies with either the residents of Turkey, non-resident electronic service providers, or the selling companies.
- Examples are provided to illustrate the VAT application in different scenarios.
Source: alomaliye.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
