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OOpenAccountants
openaccountants/skills/turkey-vat.md
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1---
2name: turkey-vat
3description: Use this skill whenever asked to prepare, review, or classify transactions for a Turkey VAT (KDV — Katma Değer Vergisi) return or advise on Turkish VAT registration, filing, and reporting. Trigger on phrases like "prepare KDV return", "Turkish VAT", "KDV beyannamesi", "ÖKC fatura", or any Turkey VAT request. ALWAYS read this skill before touching any Turkey KDV-related work.
4version: 2.0
5jurisdiction: TR
6tax_year: 2025
7category: international
8depends_on:
9 - vat-workflow-base
10---
11 
12# Turkey VAT (KDV — Katma Değer Vergisi) Skill v2.0
13 
14---
15 
16## Section 1 — Quick reference
17 
18| Field | Value |
19|---|---|
20| Country | Turkey (Türkiye Cumhuriyeti) |
21| Tax | Katma Değer Vergisi (KDV) |
22| Currency | TRY (Turkish Lira) |
23| Standard rate | 20% (effective 10 July 2023; previously 18%) |
24| Reduced rates | 10% (food, medicines, medical equipment, hotels, restaurants); 1% (basic foodstuffs, agricultural goods, residential property sales) |
25| Zero rate | 0% (exports, diplomatic supplies, international transport) |
26| Exempt | Financial services, insurance, education, healthcare, land sales, certain capital market transactions |
27| Registration threshold | No threshold — any business making taxable supplies must register |
28| Tax authority | Gelir İdaresi Başkanlığı (GİB) — Revenue Administration |
29| Filing portal | İnteraktif Vergi Dairesi — https://ivd.gib.gov.tr |
30| Return form | KDV Beyannamesi (1 No'lu KDV Beyannamesi for monthly; 2 No'lu for withholding) |
31| Filing frequency | Monthly (all registered businesses) |
32| Deadline | 28th of the following month (electronic filing via GİB) |
33| E-invoice | e-Fatura mandatory for businesses exceeding TRY 3M annual turnover; e-Arşiv for others |
34| Contributor | Open Accountants Community |
35| Validated by | Pending — requires sign-off by a Turkey-licensed YMM (Yeminli Mali Müşavir) |
36| Skill version | 2.0 |
37 
38### Key return form boxes
39 
40| Box | Meaning |
41|---|---|
42| 101 | Taxable sales at 20% (net) |
43| 102 | Taxable sales at 10% (net) |
44| 103 | Taxable sales at 1% (net) |
45| 104 | Zero-rated exports (net) |
46| 105 | Exempt supplies (net) |
47| 106 | Total output KDV (calculated) |
48| 107 | Input KDV deductible (purchases at 20%) |
49| 108 | Input KDV deductible (purchases at 10%) |
50| 109 | Input KDV deductible (purchases at 1%) |
51| 110 | Reverse-charge KDV (services from abroad — 2 No'lu beyanname) |
52| 111 | Total input KDV (calculated) |
53| 112 | KDV payable (106 − 111; if positive) |
54| 113 | Excess input KDV carried forward (if 111 > 106) |
55 
56### Conservative defaults
57 
58| Ambiguity | Default |
59|---|---|
60| Unknown rate on a sale | 20% standard |
61| Unknown whether food qualifies for 10% | 20% until confirmed |
62| Unknown whether basic foodstuff qualifies for 1% | 10% until confirmed |
63| Unknown whether export documentation complete | Treat as domestic 20% |
64| Unknown business-use % (vehicle, phone, home) | 0% input credit |
65| Unknown whether e-Fatura issued | Assume not issued — flag for compliance |
66| Foreign digital service (B2B vs B2C) | B2B — buyer self-assesses via 2 No'lu beyanname |
67 
68### Red flag thresholds
69 
70| Threshold | Value |
71|---|---|
72| HIGH single transaction | TRY 500,000 |
73| HIGH tax delta on single conservative default | TRY 50,000 |
74| MEDIUM counterparty concentration | >40% of output or input |
75| MEDIUM conservative default count | >4 per return |
76| LOW absolute net KDV position | TRY 1,000,000 |
77 
78---
79 
80## Section 2 — Required inputs and refusal catalogue
81 
82### Required inputs
83 
84Before starting any Turkey KDV work, obtain:
85 
861. GİB taxpayer number (Vergi Kimlik Numarası — VKN, 10 digits) or TC ID for sole traders
872. KDV registration certificate confirming registration status and type
883. Monthly bank statements in TRY (all accounts used for business)
894. e-Fatura / e-Arşiv Fatura downloads from GİB portal (gib.gov.tr/efatura) — XML or PDF
905. Supplier invoices with VKN, KDV rate, and ÖKC (POS) receipts for retail purchases
916. Import documents (Gümrük beyannamesi — customs declarations) for imported goods
927. Prior month KDV return (for carried-forward excess input credit)
938. 2 No'lu KDV beyannamesi data for any foreign digital/service purchases
94 
95### Refusal catalogue
96 
97Refuse and escalate to a YMM for:
98- Partial exemption calculations (businesses with mixed taxable/exempt supplies)
99- KDV withholding (tevkifat) — special rules for construction, cleaning, security, scrap metal
100- Intra-group transactions and transfer pricing KDV implications
101- Tourism VAT refund scheme (Türkiye'ye gelen yabancılara KDV iadesi)
102- Capital goods KDV adjustment scheme (Düzeltme)
103- KDV exemption certificates (İstisna belgesi) for exporters
104- Özel Matrah (special taxable base) — used for auctions, used vehicles, gold
105- Investment incentive certificates (Yatırım Teşvik Belgesi) KDV exemptions
106 
107---
108 
109## Section 3 — Supplier pattern library
110 
111### 3.1 Banking and payment processors
112 
113| Supplier | Typical description | KDV rate | Input credit |
114|---|---|---|---|
115| İş Bankası (Türkiye İş Bankası A.Ş.) | BSMV — Banka Sigorta Muameleleri Vergisi | Exempt (BSMV not KDV) | No |
116| Garanti BBVA | Bank fees, wire transfer charges | Exempt | No |
117| Akbank | Account maintenance, EFT fees | Exempt | No |
118| Ziraat Bankası | State bank — loan interest, fees | Exempt | No |
119| Halkbank | SME banking fees | Exempt | No |
120| VakıfBank | Mortgage, commercial banking | Exempt | No |
121| Yapı Kredi Bankası (YKB) | Credit card processing fees | Exempt | No |
122| Papara | Digital wallet — transfer fees | Exempt (payment service) | No |
123| İyzico | Payment gateway — commission | 20% | Yes |
124| PayTR | E-commerce payment processing | 20% | Yes |
125 
126### 3.2 Electricity and utilities
127 
128| Supplier | Typical description | KDV rate | Input credit |
129|---|---|---|---|
130| TEDAŞ (Türkiye Elektrik Dağıtım A.Ş.) | Electricity distribution | 20% | Yes (business use) |
131| BAŞKENT EDAŞ / ENERJİSA | Electricity — Ankara/Central | 20% | Yes (business use) |
132| IGDAŞ / BAŞKENTGAZ | Natural gas — Istanbul/Ankara | 20% | Yes (business use) |
133| İSKİ (İstanbul Su ve Kanalizasyon İdaresi) | Water — Istanbul | 1% | Yes (business use) |
134| ASKİ (Ankara Su ve Kanalizasyon İdaresi) | Water — Ankara | 1% | Yes (business use) |
135 
136### 3.3 Telecommunications
137 
138| Supplier | Typical description | KDV rate | Input credit |
139|---|---|---|---|
140| Turkcell | Mobile, data, roaming | 20% | Yes (business use) |
141| Vodafone Turkey | Mobile, business lines | 20% | Yes (business use) |
142| Türk Telekom | Fixed line, fiber internet, mobile | 20% | Yes (business use) |
143| Türksat | Satellite TV (if business subscription) | 20% | Yes |
144 
145### 3.4 Transport and travel
146 
147| Supplier | Typical description | KDV rate | Input credit |
148|---|---|---|---|
149| Türk Hava Yolları (THY — Turkish Airlines) | Domestic flights | 10% | Yes |
150| Türk Hava Yolları (THY) | International flights | 0% (export) | No input credit applicable |
151| Pegasus Airlines | Domestic flights | 10% | Yes |
152| AnadoluJet | Domestic budget flights | 10% | Yes |
153| TCDD (Türkiye Cumhuriyeti Devlet Demiryolları) | Train tickets | 10% | Yes |
154| İstanbul Metro / Metrobüs (İETT) | Public transit — İstanbul | 1% | Yes (business use) |
155| Uber Turkey | Ride-hailing | 10% | Yes (business use only) |
156| BiTaksi | Turkish taxi app | 10% | Yes (business use only) |
157 
158### 3.5 Logistics and courier
159 
160| Supplier | Typical description | KDV rate | Input credit |
161|---|---|---|---|
162| Yurtiçi Kargo | Domestic courier | 20% | Yes |
163| MNG Kargo | Domestic courier | 20% | Yes |
164| Aras Kargo | Domestic courier | 20% | Yes |
165| PTT Kargo (Posta ve Telgraf Teşkilatı) | State postal service | 20% | Yes |
166| DHL Turkey | International courier | 0% (export) / 20% (domestic) | Yes |
167| UPS Turkey | International courier | 0% (export) / 20% (domestic) | Yes |
168 
169### 3.6 Retail and office supplies
170 
171| Supplier | Typical description | KDV rate | Input credit |
172|---|---|---|---|
173| BİM (Birleşik Mağazacılık) | Grocery — basic foodstuffs | 1%/10% mixed | Partial |
174| A101 | Discount grocery retail | 1%/10%/20% mixed | Partial |
175| Migros | Supermarket — mixed goods | 1%/10%/20% mixed | Partial |
176| Teknosa | Electronics retailer | 20% | Yes |
177| Media Markt Turkey | Electronics | 20% | Yes |
178| Kırtasiyeci / Ofis Depot | Office supplies | 20% | Yes |
179 
180### 3.7 Software and digital services
181 
182| Supplier | Typical description | KDV rate | Input credit |
183|---|---|---|---|
184| Foriba | e-Fatura integration platform | 20% | Yes |
185| Logo Yazılım | ERP/accounting software (Turkish) | 20% | Yes |
186| Mikro Yazılım | SME accounting software | 20% | Yes |
187| Nebim Winner | Retail ERP | 20% | Yes |
188| Microsoft Turkey (Azure, M365) | Cloud services — B2B | 20% (buyer self-assesses) | Yes (via 2 No'lu) |
189| Google Turkey (Workspace, Ads) | Digital services — B2B | 20% (buyer self-assesses) | Yes (via 2 No'lu) |
190| Zoom Turkey | Video conferencing — B2B | 20% (buyer self-assesses) | Yes (via 2 No'lu) |
191| Amazon Web Services (AWS) Turkey | Cloud — B2B | 20% (buyer self-assesses) | Yes (via 2 No'lu) |
192 
193### 3.8 Professional services
194 
195| Supplier | Typical description | KDV rate | Input credit |
196|---|---|---|---|
197| Serbest Muhasebeci Mali Müşavir (SMMM) | Accounting and tax advisory | 20% | Yes |
198| Avukatlık bürosu | Legal services | 20% | Yes |
199| Mühendislik / Mimarlık bürosu | Engineering/architecture consulting | 20% | Yes |
200| Reklam ajansı | Advertising agency | 20% | Yes |
201| Yeminli Mali Müşavir (YMM) | Certified public accountant | 20% | Yes |
202 
203### 3.9 Insurance
204 
205| Supplier | Typical description | KDV rate | Input credit |
206|---|---|---|---|
207| Allianz Turkey | Property, vehicle, liability insurance | Exempt (BSMV applies) | No |
208| Axa Sigorta | Insurance premiums | Exempt | No |
209| Güneş Sigorta | Insurance premiums | Exempt | No |
210| Mapfre Turkey | Insurance premiums | Exempt | No |
211 
212### 3.10 Healthcare
213 
214| Supplier | Typical description | KDV rate | Input credit |
215|---|---|---|---|
216| Özel hastane (private hospital) | Medical treatment | Exempt | No |
217| Eczane (pharmacy) | Medicines (prescription) | 1% | Yes |
218| Medikal malzeme (medical devices) | Medical equipment | 10% | Yes |
219 
220---
221 
222## Section 4 — Worked examples
223 
224### Example 1 — Standard KDV on domestic sale
225 
226**Scenario:** IT consulting firm (İstanbul) issues invoice to Turkish corporate client.
227 
228**Bank statement line (Garanti BBVA format):**
229```
230Tarih : 15/04/2025
231İşlem : Havale/EFT Alındı
232Açıklama : YAZILIM DANIŞMANLIK HİZMETİ - FATURA NO: YD-2025-041
233Tutar : +240.000,00 TRY
234```
235 
236**Working:**
237- Invoice net: TRY 200,000.00
238- KDV 20%: TRY 40,000.00
239- Invoice total: TRY 240,000.00
240- Return entry: Box 101 — TRY 200,000 | Output KDV: TRY 40,000
241 
242---
243 
244### Example 2 — Reverse-charge on foreign digital service (2 No'lu)
245 
246**Scenario:** Company subscribes to Microsoft Azure (monthly billing from Ireland entity).
247 
248**Bank statement line (İş Bankası format):**
249```
250Tarih : 01/04/2025
251İşlem Türü : Yurt Dışı Ödeme
252Alıcı : MICROSOFT IRELAND OPERATIONS LTD
253Açıklama : AZURE CLOUD SERVICES - INV#MS-2025-04
254Tutar : -18.000,00 TRY
255```
256 
257**Working:**
258- Service: cloud hosting from foreign provider — taxable in Turkey where customer is established
259- File 2 No'lu KDV Beyannamesi: Box 110 — TRY 18,000 base; KDV 20% = TRY 3,600
260- Simultaneously claim TRY 3,600 as input in 1 No'lu return (net zero effect for fully taxable business)
261 
262---
263 
264### Example 3 — Reduced rate (10%) restaurant purchase
265 
266**Scenario:** Client pays restaurant bill for business lunch.
267 
268**Bank statement line (Yapı Kredi format):**
269```
270Tarih : 12/04/2025
271Kanal : POS
272Açıklama : ASITANE RESTAURANT ISTANBUL
273Tutar : -2.200,00 TRY
274```
275 
276**Working:**
277- Receipt shows: net TRY 2,000 + KDV 10% TRY 200 = TRY 2,200
278- Input KDV: TRY 200 — deductible if business meal documented with attendees
279- Return entry: Box 108 — TRY 2,000 purchase; Input KDV TRY 200
280 
281---
282 
283### Example 4 — Domestic export (0%)
284 
285**Scenario:** Software company exports SaaS to a US client. Payment received from abroad.
286 
287**Bank statement line (Akbank format):**
288```
289Tarih : 20/04/2025
290İşlem : Swift / Döviz Alındı
291Açıklama : ABC TECHNOLOGIES INC USA - SAAS SUBSCRIPTION APR2025
292Tutar : +750.000,00 TRY (USD 25.000)
293```
294 
295**Working:**
296- Export of service to non-Turkey entity used and enjoyed outside Turkey — 0% KDV
297- Requires export declaration or service export exemption certificate (İhracat istisnası belgesi)
298- Return entry: Box 104 — TRY 750,000 | KDV: TRY 0
299 
300---
301 
302### Example 5 — Mixed invoice (1% basic food + 20% non-food)
303 
304**Scenario:** Client purchases groceries and cleaning products from BİM.
305 
306**Bank statement line (Ziraat format):**
307```
308Tarih : 08/04/2025
309Kanal : POS Hareketi
310Açıklama : BIM MAGAZALAR A.S. ISTANBUL
311Tutar : -3.500,00 TRY
312```
313 
314**Working:**
315- Fiscal receipt (ÖKC) shows: bread/rice/vegetables TRY 2,000 × 1% KDV = TRY 20; cleaning supplies TRY 1,480 × 20% KDV = TRY 296; Total TRY 3,500
316- Input credit if business: TRY 316 (split between Box 109 and Box 107)
317- If ÖKC receipt not available: 0% input credit — conservative default
318 
319---
320 
321### Example 6 — Electricity bill (business premises)
322 
323**Scenario:** Office electricity from ENERJİSA for April 2025.
324 
325**Bank statement line (Halkbank format):**
326```
327Tarih : 25/04/2025
328İşlem : Otomatik Ödeme
329Açıklama : ENERJİSA ELEKTRIK PERAKENDE SATIS — NISAN 2025 FATURU
330Tutar : -36.000,00 TRY
331```
332 
333**Working:**
334- e-Fatura from GİB portal: net TRY 30,000 + KDV 20% TRY 6,000 = TRY 36,000
335- 100% business use (office premises) — full input credit
336- Return entry: Box 107 — TRY 30,000 | Input KDV: TRY 6,000
337 
338---
339 
340## Section 5 — Tier 1 rules (compressed)
341 
342**Rate assignment:**
343- 20% standard: most goods and services not listed below
344- 10%: food/non-alcoholic beverages (restaurant/café service), hotels, medicines, medical equipment, domestic airline tickets, train tickets, tourism services
345- 1%: basic foodstuffs (bread, rice, pasta, flour, sugar, salt, fresh fruit/veg), residential property first sale, agricultural goods
346- 0%: exports of goods with customs declaration, services exported to non-residents used outside Turkey, international transport
347- Exempt: financial services (BSMV applies instead), insurance (BSMV), medical treatment, education, leasing of residential property, land sales, social services
348 
349**Input credit:**
350- Credit allowed on all taxable purchases used for taxable business activities
351- No credit on exempt purchases (e.g., financial services)
352- No credit on personal/non-business expenditure
353- Vehicle purchase: input credit blocked for private passenger cars (binek otomobil); allowed for commercial vehicles (ticari araç)
354- Entertainment: fully deductible if documented; 50% blocked if personal element present
355- 2 No'lu reverse-charge: output and input net to zero for fully taxable businesses
356 
357**Filing mechanics:**
358- File 1 No'lu KDV Beyannamesi monthly via GİB İnteraktif Vergi Dairesi by 28th
359- File 2 No'lu KDV Beyannamesi in same month as the foreign service payment
360- e-Fatura mandatory above TRY 3M annual turnover — use Foriba, Logo, or GİB's free portal
361- Excess input KDV carries forward indefinitely (refund rarely granted for domestic supplies)
362- Export KDV refund (iade): available for exporters with sustained credit position — requires YMM certification
363 
364---
365 
366## Section 6 — Tier 2 catalogue (genuinely data-unknowable items)
367 
368These items require specific facts from the client before classification. Do not guess.
369 
370| Item | Why unknowable | What to ask |
371|---|---|---|
372| Vehicle purchase/lease | Binek otomobil (private car) has blocked input KDV; ticari araç (commercial) does not — requires registration document (ruhsat) | "What is the vehicle's registration type — binek or ticari? Provide ruhsat." |
373| Home office expenses | KDV input credit only for business portion — ratio unknown | "What % of your home is used exclusively for business?" |
374| Mobile phone contract | Personal vs business use split | "Is this a dedicated business line? What % business use?" |
375| Restaurant/entertainment | Documentation requirements — must prove business purpose and attendees | "Who attended? What was the business purpose?" |
376| Mixed-use property purchase | Residential (exempt) vs commercial (taxable) classification | "Is the property classified as residential or commercial in the tapu (title deed)?" |
377| Export qualification | Whether service actually used and enjoyed outside Turkey | "Where is the client located? Do you have evidence they used the service outside Turkey?" |
378| Software subscription (foreign) | B2B (buyer self-assesses) vs B2C — depends on whether buyer is a KDV-registered business | "Does the supplier have your VKN on file? Are you receiving a B2B invoice?" |
379| Agricultural goods | 1% rate applies only to specific listed products — item detail needed | "What specific agricultural products were purchased? Provide itemised receipt." |
380 
381---
382 
383## Section 7 — Excel working paper
384 
385**Columns:** Date | Supplier Name | VKN | Invoice No | e-Fatura? (Y/N) | Net Amount (TRY) | KDV Rate % | KDV Amount (TRY) | Return Box | Input/Output | Tier 2 flag | Notes
386 
387**Tab structure:**
3881. `Output_Sales` — all sales by KDV rate
3892. `Input_Purchases_Local` — domestic purchases
3903. `Input_ReverseCharge` — foreign services (2 No'lu)
3914. `KDV_Summary` — box totals feeding into beyanname
3925. `Tier2_Items` — flagged items awaiting client response
393 
394**Key formula (Box 112 — KDV payable):**
395```
396=IF(Total_Output_KDV - Total_Input_KDV > 0, Total_Output_KDV - Total_Input_KDV, 0)
397```
398 
399**Key formula (Box 113 — excess credit c/f):**
400```
401=IF(Total_Input_KDV - Total_Output_KDV > 0, Total_Input_KDV - Total_Output_KDV, 0)
402```
403 
404---
405 
406## Section 8 — Bank statement reading guide
407 
408### Garanti BBVA format
409```
410Tarih : 15/04/2025
411İşlem : Havale/EFT Alındı
412Açıklama : YAZILIM DANIŞMANLIK HİZMETİ - FATURA NO: YD-2025-041
413Tutar : +240.000,00 TRY
414```
415Fields: Tarih (date) | İşlem (transaction type) | Açıklama (description) | Tutar (amount, TRY, comma = decimal)
416 
417### İş Bankası format
418```
419Tarih : 15/04/2025
420İşlem Türü : Havale Alındı
421Açıklama : DANISMANLIK HIZMET BEDELI FATURA 041/2025
422Tutar : +240.000,00 TRY
423Bakiye : 1.240.000,00 TRY
424```
425 
426### Ziraat Bankası format
427```
428Tarih : 15/04/2025
429Kanal : EFT/Havale
430Açıklama : TICARI DANISMANLIK HIZMETI
431Tutar : +240.000,00 TRY
432```
433 
434### Key patterns:
435- **Turkish number format:** Period = thousands separator; comma = decimal (TRY 240.000,00 = TRY 240,000.00)
436- **POS transactions:** Usually show merchant name + city — match to receipt for KDV rate
437- **Yurt Dışı Ödeme:** Foreign payment — check if reverse-charge applies (2 No'lu)
438- **Otomatik Ödeme:** Direct debit — utility bills, subscriptions; match to e-Fatura
439- **EFT/Havale Alındı:** Domestic wire received — match to issued invoice
440 
441---
442 
443## Section 9 — Onboarding fallback
444 
445When client cannot provide e-Fatura / ÖKC receipts:
446 
4471. Use bank statement amounts as total (KDV-inclusive) and back-calculate:
448 - Net = Total ÷ 1.20 (for 20% rate)
449 - Net = Total ÷ 1.10 (for 10% rate)
450 - Net = Total ÷ 1.01 (for 1% rate)
4512. Apply conservative default for all unverified items: 20% output; 0% input credit
4523. Flag every conservative default in the Tier2_Items tab
4534. Issue a one-page data request to client listing missing e-Fatura references
4545. For clients above TRY 3M turnover missing e-Fatura: escalate — non-compliance risk (GİB can impose penalties of TRY 10,000+ per missing e-Fatura)
455 
456---
457 
458## Section 10 — Reference material
459 
460| Resource | URL / Reference |
461|---|---|
462| GİB İnteraktif Vergi Dairesi (filing portal) | https://ivd.gib.gov.tr |
463| KDV Kanunu (KDV Law No. 3065) | gib.gov.tr — Mevzuat section |
464| e-Fatura portal | https://www.efatura.gov.tr |
465| KDV rates table (GİB) | gib.gov.tr/kdv-oranlari |
466| KDV Genel Uygulama Tebliği | Official Gazette — KDV implementation circular |
467| 2 No'lu KDV Beyannamesi guide | GİB official guidance on reverse-charge |
468 

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About

Use this skill whenever asked to prepare, review, or classify transactions for a Turkey VAT (KDV — Katma Değer Vergisi) return or advise on Turkish VAT registration, filing, and reporting. Trigger on phrases like "prepare KDV return", "Turkish VAT", "KDV beyannamesi", "ÖKC fatura", or any Turkey VAT request. ALWAYS read this skill before touching any Turkey KDV-related work.

TRty-2025

TR skill: