Recent Developments on the Tax Applications of Electronic Services Provided and an Overview of the Sectoral Inspections
Similar to the global approach; tax applications related to the services provided through e-platforms has become center of gravity for Turkey too. Years of ongoing negotiations have been undertaken to reveal a resolution for it. Many steps have been taken related to the taxation of these services before the recent developments at OECD side. With the initiation of application of VAT-3 liability and digital services; a new gateway has opened for the sector applications and inspections. So, we prepared a brief flyer explaining the rules applicable in Turkey and on the inspections realized before the electronic service suppliers.