12.05.2020
According to the 1st and 6th Articles of the VAT Law, goods delivered abroad and services carried out and utilized abroad are not included in the subject of VAT. Calculating the cost of transaction not performed in Turkey over VAT or associating such transaction with any exception provision in the Law are not in question.
Accordingly,
– the services such as installation, assembly and logistics of booths provided to companies that participate in a trade fair held abroad from Turkey,
– construction, repair, installation works abroad,
– brokerage service provided a company abroad in relation to the deliveries to be made directly to another company abroad (the goods will not come to Turkey),
– consultancy services provided abroad for transportation of the staff of another company in Turkey and introducing them to foreign companies operating in the same sector abroad, and also informing and training the staff,
– sales brokerage service provided to a foreign company for marketing of the goods to another company abroad
of a taxpayer in Turkey, are not in the subject of VAT, as these services are not carried out and utilized in Turkey.
Services provided abroad by a doctor or a lawyer which are self-employed and thus a VAT-payer in Turkey, to a company which is a VAT-payer in Turkey, shall not be in the subject of tax.
