LEGAL: VALUE ADDED TAX POLICY

This explanation contains brief information obtained by scanning the relevant legislation to make it easy for customers to understand value added tax. The complete and accurate text of the legislation is the texts of the relevant law and regulation. Our Company makes no guarantees as to the accuracy and completeness of the information provided here and it rejects forthwith any responsibility to the contrary.

• Valued Added Tax (VAT) applied to commercial goods and services in the Republic of Turkey is arranged as per the provisions of VAT Law No. 3065 (the Law).
• As per the Law, 18% VAT is applied to translation services.
• Pursuant to Article 1 of the Law, The following transactions made in Turkey are subject to VAT as long as they are not exempted from VAT by virtue of special exceptions or incentive certificates.
  1. Deliveries and services made within the scope of commercial, industrial, or freelance activities;
  2. The import of any and all goods and services;
  3. Deliveries and services arising from other activities:
• The Law provides the following exceptions to the delivery of goods and services made to foreign persons established outside the Republic of Turkey: Article 12/2 of the Law states: Paragraph 2 - The term ?customer abroad? means buyers whose residence, place of work, legal and business center are abroad and the branches a company based in Turkey that operate independently on its behalf abroad. For a service to be considered being made for customers abroad, the following conditions must apply:
  a) The services must have been made for a customer abroad.
  b) The service must be used abroad.