VAT Withholding Codes and Rates 2026: Full List

VAT withholding (tevkifat) codes are three-digit codes on an e-invoice (e-Fatura) that identify transactions in which part or all of the VAT (KDV) is not paid to the seller but is declared by the buyer instead. Partial withholding is shown with codes 601–627 and 650, and full withholding with codes 801–825. There were no changes to the codes or rates in 2025 and 2026; the tables below are the current list.

What is VAT withholding, and who applies it?

With withholding, the seller calculates VAT on the invoice as usual, but the buyer does not pay a certain portion of that VAT to the seller. The buyer declares and pays the portion it withholds itself, as the party liable, using VAT Return No. 2. The seller, in turn, reports only the portion it collected as output VAT on its own return.

Rates are written in tenths. For example, 7/10 withholding means seven-tenths of the VAT is declared by the buyer. Which buyers must withhold is set out in the VAT General Implementation Communiqué according to the transaction type: for some transactions only designated buyers such as public institutions withhold, while for some deliveries all VAT taxpayers withhold. There is no withholding on sales to final consumers; the e-archive invoice (e-Arşiv) you issue to an individual customer on Trendyol carries no withholding code.

VAT withholding codes and rates table

For every code except 650, the rate is fixed; you cannot change it manually on the invoice. Code 650 "Others" is for transactions that have no dedicated code in the list and whose rate is set separately by legislation; that is why it can be used with five different rates.

Withholding codes marketplace sellers encounter most often

A business that sells to consumers on a marketplace usually encounters withholding on the purchasing side, that is, in the services it buys from its suppliers:

• 609 (7/10): The invoice issued by a workshop if you have clothing, bags or shoes sewn there on a subcontract basis.
• 615 (7/10): The printer's invoice when you have product labels, boxes or packaging printed (only designated buyers — public institutions, large taxpayers, etc. — withhold; an ordinary VAT taxpayer does not withhold on these purchases).
• 625 (3/10): Commercial advertising services you buy from an advertising agency or a content creator.
• 624 (2/10): Shipping services you use for warehouse-to-warehouse or supplier-to-warehouse freight transport.
• 603 (7/10): Maintenance and repair of fixed assets such as forklifts and packaging machines in your warehouse (only designated buyers — public institutions, large taxpayers, etc. — withhold; an ordinary VAT taxpayer does not withhold on these purchases).
• 612 (9/10): Warehouse and office cleaning services.

Whether you are the one who applies withholding in these transactions depends on whether your business is a designated buyer and on the transaction type. On your first purchase subject to withholding, make this assessment together with your certified public accountant (mali müşavir).

Full withholding codes (801–825)

The 801–825 range covers full withholding codes: the rate for these codes is 10/10, meaning the buyer declares all of the VAT and no VAT is paid to the seller.

These codes are the full-withholding counterparts of the partial withholding items. Each item in the 601–615 and 617–627 ranges has a full-withholding counterpart; no full withholding code is defined for 616 Other services and 626 Other deliveries. Confirm with your certified public accountant whether full rather than partial withholding should apply to a transaction.

Which invoice types can include withholding?

A withholding code can appear only in these invoice types: TEVKIFAT, TEVKIFATIADE, YTBTEVKIFAT, YTBTEVKIFATIADE, IADE, YTBIADE, SGK, SARJ and SARJANLIK. If you add a withholding code to an invoice of type SATIS or ISTISNA, the invoice will not pass the Turkish Revenue Administration (GİB) checks.

If the buyer returns goods covered by an invoice with withholding and both parties are e-invoice users, the returning party issues an invoice of type TEVKIFATIADE and references the original invoice. You can find all scenarios and types in table form in our e-invoice scenarios and invoice types guide.

How is withholding calculated? An example

Suppose a cleaning company invoices you for the monthly cleaning of your warehouse and the transaction falls under code 612 Cleaning services. For cleaning services, buyers that are VAT taxpayers also withhold; so if you are a VAT taxpayer, you apply the withholding even if you are not a designated buyer. As an example, the service fee is 20,000 TL and the VAT rate is 20%.

The VAT-inclusive amount of the invoice is 24,000. The seller reports the 400 portion as output VAT on its return; the buyer pays the 3,600 portion with Return No. 2 and, under the general rule, may deduct the same amount.

Amount threshold for partial withholding

The Communiqué Amending the VAT General Implementation Communiqué (Serial No. 50) tied the withholding threshold to the invoicing threshold in Article 232 of the Tax Procedure Law (VUK). Accordingly, for transactions subject to partial withholding, no withholding applies if the VAT-inclusive amount does not exceed the invoicing threshold in VUK Article 232; once the threshold is exceeded, withholding applies to the full amount. For 2026, this threshold is 12,000 TL (it was 9,900 TL in 2025). In the example above, the VAT-inclusive amount exceeds the threshold, so withholding applies. For invoices close to the threshold or split invoices, check the treatment with your certified public accountant.

How do you issue an invoice with withholding, step by step?

1. Identify the transaction type: Determine which item in the table the goods you sell or the service you provide falls under. Do not choose a general code for a transaction that has a specific code.
2. Check the buyer's withholding obligation: Find out whether the buyer is a designated buyer or whether the transaction is one where all VAT taxpayers withhold. If the buyer is a final consumer, there is no withholding.
3. Check the amount threshold: For partial withholding, no withholding applies if the VAT-inclusive amount does not exceed 12,000 TL for 2026.
4. Choose the document type: If the buyer is on the GİB list of e-invoice users, issue an e-invoice; otherwise, issue an e-archive invoice.
5. Choose the invoice type: Use TEVKIFAT for standard transactions and YTBTEVKIFAT for sales under an investment incentive.
6. Enter the code on the line: The integrator software pulls in the rate for the selected code; the withheld VAT and the VAT payable to the seller appear separately on the invoice.
7. Record the collection correctly: The amount you collect from the buyer is the VAT-inclusive total minus the withheld VAT. If you leave the entire VAT-inclusive amount as a receivable in your customer account, the account will never close.

Reporting on the seller and buyer sides

On VAT Return No. 1, the seller reports the transaction with withholding under the relevant transaction type and declares only the VAT it collected as output VAT. If VAT it cannot deduct because of withholding accumulates, this amount may be subject to a refund claim under certain conditions. The buyer, for its part, declares and pays the withheld VAT on Return No. 2 and, under the general rule, takes the same amount into account as a deduction. Since refund and deduction conditions vary from business to business, plan this part with your certified public accountant.

Common mistakes

1. Entering a withholding code on a SATIS invoice: Withholding codes are valid only in the types listed above; select TEVKIFAT as the invoice type.
2. Choosing a general code for a transaction that has a specific code: Choosing 616 (5/10) instead of 612 (9/10) for cleaning services leads to under-withholding. 616 and 650 are only for transactions without a specific code.
3. Changing the rate manually: Rates for codes other than 650 are fixed; if you need a different rate, you have most likely chosen the wrong code.
4. Confusing full withholding codes with special tax base codes: The numbers 801–812 appear in both lists; choose from the correct list based on the invoice type.
5. Applying withholding to final consumers: No withholding is applied on an e-archive invoice to an individual customer.
6. Calculating with the old rate: Use the current 20% general VAT rate instead of the old 18% rate that applied before July 10, 2023; withholding is calculated on VAT computed at the current rate.
7. Withholding on an invoice below the threshold: No withholding applies to a partial-withholding transaction whose VAT-inclusive amount does not exceed 12,000 TL.

If you want to review exemption codes alongside withholding codes, take a look at our e-invoice exemption codes list.