1- Those who attain services from abroad need to be careful about value added tax number 2!
If those who are not responsible for paying tax in Turkey are attaining services from abroad and benefiting from it, have to pay value-added tax. (Tax Declaration Number 2)
2- Vat Return Number 2 contains Purchased Software, too
Let us explain with an exemplum; Let say Özkan AKIN A.Ş located in Turkey purchased a software program from a company located in abroad and downloaded the program. The foreign company sent the bill via email. Bill cost is 1.000 Turkish Lira. (260 USD)
Özkan AKIN A.Ş is supposed to pay 180 Turkish Lira Value Added Tax with the proclamation of Tax Declaration Number 2.
Özkan AKIN A.Ş will demand a discount in the tax declaration number 1.
In a nutshell, the company has to pay it cash, and after that, they will get the discount they demand in the regular tax.
3- Attention is asked for the situation in which service is benefited in domestic.
In contrast to what mentioned above, If a company İn Turkey does not use the service purchased from abroad, it does not have to declare and pay value added tax with the proclamation of Tax Declaration Number 2.
Exemplum: Özkan AKIN A.Ş. purchased the service of finding a customer in abroad from a brokerage firm in Slovenia, after that service, it paid 50.000 EURO. Thanks to this brokerage, there has been a 500.000 EURO import to Australia.
The company attained brokerage service does not have to pay value-added tax.
4- IN WHICH CIRCUMSTANCE THE COMPANY HAS TO PAY VALUE ADDED TAX?In the case of operations are being done in Turkey.
Commodities are in Turkey in the process of purchasing means services are being taken and benefited in Turkey.
If services are benefited in abroad, one does not have to pay value-added tax.
Source: Article Number 3065 Value Added Tax
