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VAT Liabilities of Electronic Service Providers in Turkey

Year 2019, , 23 - 38, 30.07.2019
https://doi.org/10.30927/ijpf.534569

Abstract

The topic of our paper is the new system in VAT taxation of B2C e-commerce -transactions between commercial corporations and customers executed via the internet- in Turkey and the problems arising from such imposition of VAT on B2C e-commerce. This topic will be assessed in three parts. In the first part, the general frame of VAT in Turkey will be briefly explained in order to understand the applicable new system in the taxation of B2C e-commerce. In the second part, the new system in the taxation of B2C e-commerce regulated via Communique No. 17 on VAT and its problems will be elaborated and also evaluated. Particularly; the concept of the electronic service provider, registration obligation of this person as a taxpayer, the threshold for relevant registration, the general and punitive measures against noncompliance of new system, the possible problems and failures will be arisen as to the application is the main points regarding this issue. In the final part, possible results of the new system and various thoughts will be considered and shared about the new VAT system of B2C e-commerce.d and shared about the new VAT system of B2C e-commerce.

References

  • Aslan, O., Karakoç, H. (2016). Vergi Hukukunda Takdir Komisyonu Kararları Hukuki Niteliği, Ankara, Adalet Yayınevi.
  • Aydın, E. (2009). Katma Değer Vergisinde Sorumluluk, Istanbul, On İki Levha Yayınevi. Bardopoulos, A.M. (2015). ECommerce and the Effects of Technology on Taxation Could VAT be the eTax Solution?, Law, Governance and Technology Series Vol. 22, Springer, https://link.springer.com/book/10.1007/978-3-319-15449-7 (Accessed: 08.02.2019). Biçer R.&Uslu, Y.(2018). “Turkey: New VAT liability for non-resident electronic service providers”, http://www.internationaltaxreview.com (Accessed: 10.02.2019).
  • Budak, T.(2018). T. Dijital Ekonominin Vergilendirilmesi, Istanbul, On İki Levha Yayınevi.
  • Ekinci, E.(2018). “New VAT Liability for non-resident suppliers of Electronically Supplied Services in Turkey”, International VAT Monitor, https://www.ibfd.org/sites/ibfd.org/files/content/marketing/Journal_Previews/IVM/IVM-5_2018.htm (Accessed: 20.02.2019).
  • European Commission. (2016). Commission Staff Working Document, Impact Assessment Accompanying the document: Proposals for a Council Directive, a Council Implementing Regulation and a Council Regulation on Modernizing VAT for cross-border B2C e-Commerce (1 December 2016, SWD(2016) 379 final), Brussels, https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52016SC0379&from=EN (Accessed: 20.02.2019).
  • European Council. (2006). Directive 2006/112/EC, https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32006L0112&from=EN (Accessed: 13.02.2019).
  • European Council. (2011). Implementing Regulation (EU) No: 282/2011, https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32011R0282&from=EN (Accessed: 13.02.2019).
  • Hellerstein, W. (2016) “A Hitchhiker's Guide to the OECD's International VAT/GST Guidelines”, Florida Tax Review, Vo.18, Number 10, pp. 589-637.
  • Kaneti, S. (1989). Vergi Hukuku, Istanbul, Filiz Kitabevi.
  • Karakoç, Y. (2011). Genel Vergi Hukuku, Ankara, Yetkin Yayınevi.
  • Konca A.&Durgun G., (2018). “Turkish tax authority publishes VAT guidance for nonresidents providing e-services to Turkish resident individuals”, http:/www.ey.com (Accessed: 10.02.2019)
  • Mutluer, M.K. (2007). Vergi Özel Hukuku, Istanbul, Istanbul Bilgi Universitesi Yayınlar:121.
  • OECD(2015). International VAT/GST Guidelines, https://read.oecd-ilibrary.org/taxation/international-vat-gst-guidelines_9789264271401-en#page1 (Accessed: 22.02.2019).
  • Oktar, S.A.(2018). Türk Vergi Sistemi , Istanbul, Türkmen Kitebevi.
  • Öncel, M.&Kumrulu, A.&Çağan, N. (2015). Vergi Hukuku (Turkish Tax Law), Ankara, Turhan Kitabevi.
  • Pozvek, M.(2017). “VAT in Digital Electronic Commerce”, Intereulaweast Journal, Vol. IV, Issue 1, pp. 37-53.
  • Silva, A.P.(2014). “VAT registration in Europe: A Review”, Publishing Research Quarterly 30, (Ed.) Robert E. Baensch, Vol. 30, Issue 1, pp. 152–165.
  • Şenyüz, D.& Yüce M.& Gerçek, A.(2018). Türk Vergi Sistemi, Bursa, Ekin Yayınevi.
  • Şişman, G. (2014). Danıştay Kararları ve Özelgeler Işığında Katma Değer Vergisinde Vergiyi Doğuran Olay, Ankara, Seçkin Yayınevi.
  • The Norwegian Tax Administration (2017). “Value Added Tax on Electronic Services-VOES” https://www.skatteetaten.no/en/business-and-organisation/foreign/foreign-companies/vat/voes/ (Accessed: 10.02.2019).

VAT Liabilities of Electronic Service Providers in Turkey

Year 2019, , 23 - 38, 30.07.2019
https://doi.org/10.30927/ijpf.534569

Abstract

The topic of our paper is the new system in VAT taxation of B2C e-commerce -transactions between commercial corporations and customers executed via the internet- in Turkey and the problems arising from such imposition of VAT on B2C e-commerce. This topic will be assessed in three parts. In the first part, the general frame of VAT in Turkey will be briefly explained in order to understand the applicable new system in the taxation of B2C e-commerce. In the second part, the new system in the taxation of B2C e-commerce regulated via Communique No. 17 on VAT and its problems will be elaborated and also evaluated. Particularly; the concept of the electronic service provider, registration obligation of this person as a taxpayer, the threshold for relevant registration, the general and punitive measures against noncompliance of new system, the possible problems and failures will be arisen as to the application is the main points regarding this issue. In the final part, possible results of the new system and various thoughts will be considered and shared about the new VAT system of B2C e-commerce.d and shared about the new VAT system of B2C e-commerce.




References

  • Aslan, O., Karakoç, H. (2016). Vergi Hukukunda Takdir Komisyonu Kararları Hukuki Niteliği, Ankara, Adalet Yayınevi.
  • Aydın, E. (2009). Katma Değer Vergisinde Sorumluluk, Istanbul, On İki Levha Yayınevi. Bardopoulos, A.M. (2015). ECommerce and the Effects of Technology on Taxation Could VAT be the eTax Solution?, Law, Governance and Technology Series Vol. 22, Springer, https://link.springer.com/book/10.1007/978-3-319-15449-7 (Accessed: 08.02.2019). Biçer R.&Uslu, Y.(2018). “Turkey: New VAT liability for non-resident electronic service providers”, http://www.internationaltaxreview.com (Accessed: 10.02.2019).
  • Budak, T.(2018). T. Dijital Ekonominin Vergilendirilmesi, Istanbul, On İki Levha Yayınevi.
  • Ekinci, E.(2018). “New VAT Liability for non-resident suppliers of Electronically Supplied Services in Turkey”, International VAT Monitor, https://www.ibfd.org/sites/ibfd.org/files/content/marketing/Journal_Previews/IVM/IVM-5_2018.htm (Accessed: 20.02.2019).
  • European Commission. (2016). Commission Staff Working Document, Impact Assessment Accompanying the document: Proposals for a Council Directive, a Council Implementing Regulation and a Council Regulation on Modernizing VAT for cross-border B2C e-Commerce (1 December 2016, SWD(2016) 379 final), Brussels, https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52016SC0379&from=EN (Accessed: 20.02.2019).
  • European Council. (2006). Directive 2006/112/EC, https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32006L0112&from=EN (Accessed: 13.02.2019).
  • European Council. (2011). Implementing Regulation (EU) No: 282/2011, https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32011R0282&from=EN (Accessed: 13.02.2019).
  • Hellerstein, W. (2016) “A Hitchhiker's Guide to the OECD's International VAT/GST Guidelines”, Florida Tax Review, Vo.18, Number 10, pp. 589-637.
  • Kaneti, S. (1989). Vergi Hukuku, Istanbul, Filiz Kitabevi.
  • Karakoç, Y. (2011). Genel Vergi Hukuku, Ankara, Yetkin Yayınevi.
  • Konca A.&Durgun G., (2018). “Turkish tax authority publishes VAT guidance for nonresidents providing e-services to Turkish resident individuals”, http:/www.ey.com (Accessed: 10.02.2019)
  • Mutluer, M.K. (2007). Vergi Özel Hukuku, Istanbul, Istanbul Bilgi Universitesi Yayınlar:121.
  • OECD(2015). International VAT/GST Guidelines, https://read.oecd-ilibrary.org/taxation/international-vat-gst-guidelines_9789264271401-en#page1 (Accessed: 22.02.2019).
  • Oktar, S.A.(2018). Türk Vergi Sistemi , Istanbul, Türkmen Kitebevi.
  • Öncel, M.&Kumrulu, A.&Çağan, N. (2015). Vergi Hukuku (Turkish Tax Law), Ankara, Turhan Kitabevi.
  • Pozvek, M.(2017). “VAT in Digital Electronic Commerce”, Intereulaweast Journal, Vol. IV, Issue 1, pp. 37-53.
  • Silva, A.P.(2014). “VAT registration in Europe: A Review”, Publishing Research Quarterly 30, (Ed.) Robert E. Baensch, Vol. 30, Issue 1, pp. 152–165.
  • Şenyüz, D.& Yüce M.& Gerçek, A.(2018). Türk Vergi Sistemi, Bursa, Ekin Yayınevi.
  • Şişman, G. (2014). Danıştay Kararları ve Özelgeler Işığında Katma Değer Vergisinde Vergiyi Doğuran Olay, Ankara, Seçkin Yayınevi.
  • The Norwegian Tax Administration (2017). “Value Added Tax on Electronic Services-VOES” https://www.skatteetaten.no/en/business-and-organisation/foreign/foreign-companies/vat/voes/ (Accessed: 10.02.2019).
There are 20 citations in total.

Details

Primary Language English
Subjects Economics
Journal Section Articles
Authors

Erdem Ateşağaoğlu 0000-0003-0018-3508

Süheyl Karakaya 0000-0002-5255-6516

Publication Date July 30, 2019
Submission Date March 1, 2019
Acceptance Date April 16, 2019
Published in Issue Year 2019

Cite

APA Ateşağaoğlu, E., & Karakaya, S. (2019). VAT Liabilities of Electronic Service Providers in Turkey. International Journal of Public Finance, 4(1), 23-38. https://doi.org/10.30927/ijpf.534569

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