1-The incident where vat flourishes;
1.1- On the condition of the bankruptcy of delivery of goods and service,
1.1.1- Delivery of gods,
1.2-1 Carrying out the service,
1.2- Before the delivery of goods or carrying out the service, on the conditions of giving or issuing invoices or the relevant documents,
1.2.1– Issuing invoice or,
1.2.2- Similar documents
1.3- Partial delivery of goods or in the case of agreement of providing service,
1.3.1- Partial delivery,
1.3.2- Partial Service Providing,
1.4- The delivery of goods by means of brokers or of consignments,
1,5- Sending the goods to the buyers or to the ones taking them on behalf of the buyers,
1.5.1- Transporting of goods,
1.5.2- Giving goods to the transporter or to the driver,
1.6- Effectuating the costs of below mentioned usages in distributions
1.6.1– Water,
1.6.2- Electricity,
1.6.3- Gas,
1.6.4- Heating,
1.6.5- Cooling energy usage and distribution.
1.7- In importation,
1.7.1- According to Customs Law, the starting day of tax liability,
1.7.2- Confirmation of customs documentations,
1,8- In the transportations by the ones whose residence, workplace, or headquarter are not located in Turkey,
1.8.1-Entering Customs Zone,
1.8.2- Exiting Customs Zone
1.9– Drawing goods from the warehouse represented by the goods’ bills issued in accordance with the law no. 5300
These are conditions where vat takes place.
Source:Value Added Tax Law
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