Turkiye: Implementation of digital service tax law
Description
Implementation of digital service tax law
As of 1 March 2020 the Turkish digital service tax takes effect. Subjected services to the tax are digital advertising, sale of audio, visual or digital content through a digital platform and digital marketplace services. The tax rate is set at 7.5%…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider, platform intermediary: user-generated content, streaming service provider, other service provider
Implementation Level
national
Government Branch
legislature
Government Body
parliament
Complete timeline of this policy change
Hide details
2019-10-24
under deliberation
2019-12-05
adopted
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Any
Economic activity
platform intermediary: user-generated content,online advertising provider,other service provider,streaming service provider
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
advertisement (any targeting): sale
Regulatory tool
Subordination under digital service tax
Sanctions
Fine
Regulated subjects
1
advertisement (any targeting): creation (any form)
Regulatory tool
Subordination under digital service tax
Sanctions
Fine
Regulated subjects
1
corporate data: customer/user behavioural data: sale
Regulatory tool
Subordination under digital service tax
Sanctions
Fine
Regulated subjects
1
advertisement (any targeting): hosting (any form)
Regulatory tool
Subordination under digital service tax
Sanctions
Fine
Regulated subjects
1
own content: any format: sale
Regulatory tool
Subordination under digital service tax
Sanctions
Fine
Regulated subjects
1
software: other: sale
Regulatory tool
Subordination under digital service tax
Sanctions
Fine
Regulated subjects
1
software: games: sale
Regulatory tool
Subordination under digital service tax
Sanctions
Fine
Regulated subjects
1
listing (any form): marketing (any form)
Regulatory tool
Subordination under digital service tax
Sanctions
Fine
Regulated subjects
1
own content: any format: streaming
Regulatory tool
Subordination under digital service tax
Sanctions
Fine
Regulated subjects
1