Numara : 6
Tarih : 9.4.2019

TAX NEWS NO: 2019/6

Subject: New VAT reporting obligations for nonresident businesses supplying e-services to Turkish taxable persons (B2B sales).

Through On April 1, 2019, the Turkish tax authorities announced new VAT reporting obligations for nonresident businesses supplying e-services to Turkish taxable persons (B2B sales).

1- New VAT reporting obligations for B2B e-services as of January 1, 2019

Non-resident providers of e-services have now the obligation to provide information on all B2B sales of e-services in xml format. This information should be uploaded on the Turkish tax administration’s website via the following link

These new VAT obligations would have a retroactive effect as from January 1, 2019.  

The intention of the Turkish tax authorities is to identify the B2B cross-border sales of e-services and check whether the local recipient of these services have properly self-assessed VAT in Turkey.

Non-resident businesses supplying e-services to private customers (B2C sales) remain liable to account for VAT on these sales. The tax calculation and submission procedures remain the same for these B2C transactions. 

2- Information to be provided by non-resident suppliers of e-services 

The following information should be reported in xml format by the non-resident suppliers of B2B e-services. 

(i) Mandatory fields

  • Name / trade name of the Turkish taxable person. XML name: “nameSurnameTradeName”
  • Currency. XML name: "currencyOfPayment"
  • Service price. XML name: “priceOfService"
  • Payment method. XML name: “paymentMethod"
  • Invoice date. XML name: "invoiceDate"
  • Invoice number. XML name: "invoiceNumber". 

 (ii) Non-mandatory/optional fields

  • Tax ID of the Turkish taxable person. XML name: “taxRegistrationNumber”;

  • Official address of the Turkish taxable person: “address”.

Please find attached a template of xml document to be uploaded.

The list of B2B e-services must be submitted with the VAT returns which are due on a monthly basis.  

3- Penalty for non-compliance  

It seems that no penalties would be due in case of late submission. However, tax authorities may impose special irregularity penalties in case of non-filing according to the Tax Procedure Law no 213.

If you have any questions, please reach out to your usual Deloitte contact(s) and they will be more than happy to assist you.


For further information with respect to this subject, please contact; 



Gülbahar Apak



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Deloitte Turkey


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