On 20 March 2020, the Turkish Revenue Administration has published the final version of General Communiqué on Digital Service Tax (DST). On 5 February 2020, the Turkish tax administration has published Draft General Communiqué on the implementation of the Digital Services Tax (DST) on its website.
The Communiqué clarifies about types of services covered by digital services tax, DST notification requirements, tax declaration procedure, payment methods, Exemptions and exceptions.
In Turkey, DST is applicable from 1 March 2020 at a rate of 7.5%.
