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VAT, VAT withholding, e-commerce withholding tax, sole proprietor vs. limited company, bookkeeping and the filing calendar in Türkiye.
Multiply the VAT-exclusive amount by (1 + VAT rate) to get the VAT-inclusive amount; divide the VAT-inclusive amount by (1 + VAT rate) to get the VAT-exclusive amount. Use 1.20 for 20%, 1.10 for 10% and 1.01 for 1%.
In 2026, the penalty for not issuing or not receiving an invoice (VUK 353/1) is 10% of the document amount for each document, and it cannot fall below minimum amounts ranging from 17,000 TL to 170,000 TL depending on the detection order; the annual cap is 17,000,000 TL.
Since January 1, 2025, marketplaces in Türkiye have withheld 1% tax from seller payouts, calculated on the VAT-exclusive sales price. Sellers offset this amount in their provisional and annual tax returns.
In 2026, under Article 232 of the Tax Procedure Law (VUK), the invoice threshold for sales to end consumers in Türkiye is 12,000 TL (9,900 TL in 2025); for precious metals it is 36,000 TL. For sales to merchants, self-employed professionals, farmers and exempt tradespeople, an invoice is issued regardless of the amount.
Rates for partial withholding codes 601–627 and 650, full withholding codes 801–825, the invoice types that can carry withholding, and a worked calculation example.
