VAT Calculation on the Import of Services from Abroad into Türkiye

When importing services from abroad into Türkiye, the recipient of the service is required to self-assess and pay VAT under the reverse charge mechanism. The VAT rate depends on the type of service and ranges from 1% to 20%. This mechanism applies when the foreign supplier is not registered as a taxpayer in Türkiye. Proper documentation of service import transactions is critically important for avoiding penalties and ensuring the right to VAT deduction.

Turkish Business World 14 March 2026 2 minutes read

VAT Calculation for Import of Services from Abroad to Türkiye (2026)

As global business interactions expand, understanding how Value Added Tax (VAT) is applied to services imported into Türkiye is increasingly important for international entrepreneurs and investors. While detailed guidance remains limited, available information provides insight into certain exceptions and the broader regulatory context.

Current Information

Based on the available data, there is currently no comprehensive official guideline on general VAT calculation principles for imported services. However, there are specific exemptions related to services and supplies financed by foreign entities and international organizations.

VAT Exemptions for International Organizations

Deliveries and services financed by foreign governments or international institutions and organizations are exempt from VAT until December 31, 2035. Within the scope of these exemptions:

the VAT borne by sellers can be deducted from their VAT liabilities,
and any part that cannot be offset through deduction is refunded to the seller.

For more detailed information about VAT exemptions and refund procedures, you may refer to the Revenue Administration of Türkiye (Gelir İdaresi Başkanlığı).

Limitations in Available Data

The information currently focuses primarily on VAT issues related to goods importation and not directly on imported services. Specifically, the sources emphasize:

VAT calculation for goods subject to surveillance practices in imports,
specific reporting obligations for imports exceeding the threshold of 2,600,000 TL in 2026,
and VAT deduction restrictions connected to safeguard measures and anti-dumping policies.

However, there is no detailed data concerning the accounting principles, taxation criteria, or international comparative practices for the import of services.

Recommendations for a Comprehensive Understanding

To obtain an accurate and complete understanding of VAT calculations for service imports, it is essential to consult directly the official tax legislation and related communiqués. In particular, the VAT General Implementation Communiqué and other documentation published by the Revenue Administration of Türkiye should be reviewed carefully.

Conclusion

For entrepreneurs and investors planning to import services into Türkiye, current information indicates that while certain exemptions exist for internationally financed projects, the general VAT framework for service imports still requires deeper regulatory clarification. Staying informed through official updates from the Revenue Administration will help ensure compliance and proper tax planning in 2026 and beyond.

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