Country Profiles
Turkey
Standard VAT Rate: 18%
Reduced VAT Rate: 8%
VAT Registration
Existence of a permanent establishment is a requirement for non-resident businesses to register. A permanent establishment can be established as either a joint stock company, a limited liability company or as a branch.
VAT Returns
VAT returns must be made monthly.
Taxable persons must file and submit their tax returns with the local tax office by the 24th of the following month.