Türkiye VAT Guide for Nonresident SaaS and E-commerce
A practical guide for US SaaS and e-commerce companies selling into Türkiye. Rates, registration thresholds, filing deadlines and e-invoicing status, pulled from the same data that powers our free tools.
Zero. All foreign providers of B2C digital services to Turkish consumers must register under the Special VAT (KDV-3) regime from the first sale.
Filing frequency
Monthly
Do I need to register for VAT in Türkiye?
Türkiye charges 20% VAT (KDV) on B2C cross-border digital services through its Special VAT no.3 (KDV-3) regime, in force since January 2018. The standard rate stepped up from 18% to 20% on 10 July 2023. Foreign providers register through the GIB's Internet Tax Office (Internet Vergi Dairesi) without a Turkish representative.
B2C digital services (SaaS, streaming, online ads, e-learning, online media): register under KDV-3 from the first Turkish consumer sale. Tax rate is 20% on the supply value.
B2B digital services to a Turkish VAT-registered buyer: reverse-charge mechanism applies. The Turkish buyer self-accounts. Capture the buyer's tax number for your records.
Goods sales: not in KDV-3. Standard import VAT and customs duties apply at the border.
No fiscal representative required. KDV-3 registration is digital-only; the GIB portal supports an English application path for nonresident digital providers.
How to register
KDV-3 registration runs through the Internet Tax Office (Internet Vergi Dairesi), the GIB's online portal for nonresident digital service providers. No Turkish representative is required.
What you'll need: US tax ID (EIN), business legal name, expected Turkish turnover, bank account details (any currency), description of digital services.
Typical timeline: Approximately 30 days from a complete application to GIB approval and KDV-3 registration number issuance.
Cost: Registration is free. No fiscal representative or bank guarantee required.
Filing and deadlines
KDV-3 returns are filed monthly through the Internet Tax Office, due by the end of the month following the tax period. Returns must be filed in Turkish lira (TRY) at the official Central Bank rate. There is no OSS overlap.
Local Türkiye filing frequency: Monthly.
Return due: 28th of month following period.
Payment due: Same as return.
E-invoicing status in Türkiye
Status
Mandatory (threshold)
Format
UBL-TR XML via GIB e-Fatura / e-Arşiv
Model
Pre-clearance
Scope
B2G + B2B + B2C (thresholds)
Go-live
e-Fatura since 2014-04-01; thresholds lowered progressively (TRY 3m turnover from 2024)
Forgetting the rate step-up to 20% in July 2023. Returns covering periods from 10 July 2023 onwards must apply 20%, not 18%.
Filing in USD. KDV-3 returns must be in TRY at the Central Bank's official rate. Lira volatility means FX timing materially changes the amount due.
Treating B2B and B2C the same. Reverse charge applies for VAT-registered Turkish buyers. Charging in error means refunding and amending later returns.
Missing the end-of-month filing deadline. Monthly cadence means twelve filings per year. GIB issues automatic interest and penalties on overdue returns.
Trusting Stripe Tax to handle Turkish VAT. Stripe collects but you remain the supplier of record. KDV-3 registration and TRY filings are still your obligation.
Not sure if you've crossed the Türkiye threshold?
Run a free exposure check across Türkiye and the major MENA, EU and APAC jurisdictions. Upload a CSV or sync Stripe; we'll show every country where you're already over the line.
The standard VAT rate in Türkiye is 20%. Reduced rates apply at 10%, 1%.
Do US SaaS companies need to register for Turkish VAT?
Yes, from the first B2C sale to a Turkish consumer. KDV-3 has no threshold and applies from the first transaction. B2B sales to Turkish VAT-registered buyers fall outside KDV-3 and use reverse charge.
What is the Turkish VAT registration threshold for nonresident sellers?
Zero. All foreign providers of B2C digital services to Turkish consumers must register under KDV-3 from the first sale.
How often do I file VAT returns for Türkiye sales?
KDV-3 returns are filed monthly through the Internet Tax Office. The data sources show the local Turkish filing frequency as: Monthly.
Is e-invoicing mandatory in Türkiye?
E-invoicing status in Türkiye: Mandatory (threshold). Format: UBL-TR XML via GIB e-Fatura / e-Arşiv.
Can I use the EU One Stop Shop (OSS) for Turkish VAT?
No. Türkiye is not part of any EU scheme. Turkish VAT is filed under KDV-3 directly with the GIB.