Prepare, review, or classify transactions for a Turkey VAT (KDV — Katma Değer Vergisi) return or advise on Turkish VAT registration, filing, and reporting.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Required inputs before starting Turkey KDV work
1. GİB taxpayer number (Vergi Kimlik Numarası — VKN, 10 digits) or TC ID for sole traders 2. KDV registration certificate confirming registration status and type 3. Monthly bank statements in TRY (all accounts used for business) 4. e-Fatura / e-Arşiv Fatura downloads from GİB portal (gib.gov.tr/efatura) — XML or PDF 5. Supplier invoices with VKN, KDV rate, and ÖKC (POS) receipts for retail purchases 6. Import documents (Gümrük beyannamesi — customs declarations) for imported goods 7. Prior month KDV return (for carried-forward excess input credit) 8. 2 No'lu KDV beyannamesi data for any foreign digital/service purchasesSection 2 — Required inputs and refusal catalogue
Refuse and escalate to a YMM
Partial exemption calculations (businesses with mixed taxable/exempt supplies); KDV withholding (tevkifat) — special rules for construction, cleaning, security, scrap metal; Intra-group transactions and transfer pricing KDV implications; Tourism VAT refund scheme (Türkiye'ye gelen yabancılara KDV iadesi); Capital goods KDV adjustment scheme (Düzeltme); KDV exemption certificates (İstisna belgesi) for exporters; Özel Matrah (special taxable base) — used for auctions, used vehicles, gold; Investment incentive certificates (Yatırım Teşvik Belgesi) KDV exemptionsSection 2 — Required inputs and refusal catalogue
Rate assignment
20% standard: most goods and services not listed below; 10%: food/non-alcoholic beverages (restaurant/café service), hotels, medicines, medical equipment, domestic airline tickets, train tickets, tourism services; 1%: basic foodstuffs (bread, rice, pasta, flour, sugar, salt, fresh fruit/veg), residential property first sale, agricultural goods; 0%: exports of goods with customs declaration, services exported to non-residents used outside Turkey, international transport; Exempt: financial services (BSMV applies instead), insurance (BSMV), medical treatment, education, leasing of residential property, land sales, social servicesSection 5 — Tier 1 rules (compressed)
Input credit
Credit allowed on all taxable purchases used for taxable business activities; No credit on exempt purchases (e.g., financial services); No credit on personal/non-business expenditure; Vehicle purchase: input credit blocked for private passenger cars (binek otomobil); allowed for commercial vehicles (ticari araç); Entertainment: fully deductible if documented; 50% blocked if personal element present; 2 No'lu reverse-charge: output and input net to zero for fully taxable businessesSection 5 — Tier 1 rules (compressed)
Filing mechanics
File 1 No'lu KDV Beyannamesi monthly via GİB İnteraktif Vergi Dairesi by 28th; File 2 No'lu KDV Beyannamesi in same month as the foreign service payment; e-Fatura mandatory above TRY 3M annual turnover — use Foriba, Logo, or GİB's free portal; Excess input KDV carries forward indefinitely (refund rarely granted for domestic supplies); Export KDV refund (iade): available for exporters with sustained credit position — requires YMM certificationSection 5 — Tier 1 rules (compressed)
Box 112 — KDV payable
=IF(Total_Output_KDV - Total_Input_KDV > 0, Total_Output_KDV - Total_Input_KDV, 0)Section 7 — Excel working paper
Box 113 — excess credit c/f
=IF(Total_Input_KDV - Total_Output_KDV > 0, Total_Input_KDV - Total_Output_KDV, 0)Section 7 — Excel working paper
When client cannot provide e-Fatura / ÖKC receipts
1. Use bank statement amounts as total (KDV-inclusive) and back-calculate: Net = Total ÷ 1.20 (for 20% rate); Net = Total ÷ 1.10 (for 10% rate); Net = Total ÷ 1.01 (for 1% rate) 2. Apply conservative default for all unverified items: 20% output; 0% input credit 3. Flag every conservative default in the Tier2_Items tab 4. Issue a one-page data request to client listing missing e-Fatura references 5. 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)Section 9 — Onboarding fallback
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Quick reference
| Field | Value |
|---|---|
| Country | Turkey (Türkiye Cumhuriyeti) |
| Tax | Katma Değer Vergisi (KDV) |
| Currency | TRY (Turkish Lira) |
| Standard rate | 20% (effective 10 July 2023; previously 18%) |
| Reduced rates | 10% (food, medicines, medical equipment, hotels, restaurants); 1% (basic foodstuffs, agricultural goods, residential property sales) |
| Zero rate | 0% (exports, diplomatic supplies, international transport) |
| Exempt | Financial services, insurance, education, healthcare, land sales, certain capital market transactions |
| Registration threshold | No threshold — any business making taxable supplies must register |
| Tax authority | Gelir İdaresi Başkanlığı (GİB) — Revenue Administration |
| Filing portal | İnteraktif Vergi Dairesi — https://ivd.gib.gov.tr |
| Return form | KDV Beyannamesi (1 No'lu KDV Beyannamesi for monthly; 2 No'lu for withholding) |
| Filing frequency | Monthly (all registered businesses) |
| Deadline | 28th of the following month (electronic filing via GİB) |
| E-invoice | e-Fatura mandatory for businesses exceeding TRY 3M annual turnover; e-Arşiv for others |
| Contributor | Open Accountants Community |
| Validated by | Pending — requires sign-off by a Turkey-licensed YMM (Yeminli Mali Müşavir) |
| Open-source credits | ozgurg/vergihesaplayici.com (AGPL-3.0, gelir vergisi calculator); mlevent/fatura (MIT, GİB e-Arşiv e-invoice); saidsurucu/borsapy (Apache-2.0, financial markets/fund tax categories); berkaygure/gelir-vergisi-kesintisi-hesaplama (income tax withholding brackets) |
| Skill version | 2.0 |
Key return form boxes
| Box | Meaning |
|---|---|
| 101 | Taxable sales at 20% (net) |
| 102 | Taxable sales at 10% (net) |
| 103 | Taxable sales at 1% (net) |
| 104 | Zero-rated exports (net) |
| 105 | Exempt supplies (net) |
| 106 | Total output KDV (calculated) |
| 107 | Input KDV deductible (purchases at 20%) |
| 108 | Input KDV deductible (purchases at 10%) |
| 109 | Input KDV deductible (purchases at 1%) |
| 110 | Reverse-charge KDV (services from abroad — 2 No'lu beyanname) |
| 111 | Total input KDV (calculated) |
| 112 | KDV payable (106 − 111; if positive) |
| 113 | Excess input KDV carried forward (if 111 > 106) |
Conservative defaults
| Ambiguity | Default |
|---|---|
| Unknown rate on a sale | 20% standard |
| Unknown whether food qualifies for 10% | 20% until confirmed |
| Unknown whether basic foodstuff qualifies for 1% | 10% until confirmed |
| Unknown whether export documentation complete | Treat as domestic 20% |
| Unknown business-use % (vehicle, phone, home) | 0% input credit |
| Unknown whether e-Fatura issued | Assume not issued — flag for compliance |
| Foreign digital service (B2B vs B2C) | B2B — buyer self-assesses via 2 No'lu beyanname |
Red flag thresholds
| Threshold | Value |
|---|---|
| HIGH single transaction | TRY 500,000 |
| HIGH tax delta on single conservative default | TRY 50,000 |
| MEDIUM counterparty concentration | >40% of output or input |
| MEDIUM conservative default count | >4 per return |
| LOW absolute net KDV position | TRY 1,000,000 |
Banking and payment processors
| Supplier | Typical description | KDV rate | Input credit |
|---|---|---|---|
| İş Bankası (Türkiye İş Bankası A.Ş.) | BSMV — Banka Sigorta Muameleleri Vergisi | Exempt (BSMV not KDV) | No |
| Garanti BBVA | Bank fees, wire transfer charges | Exempt | No |
| Akbank | Account maintenance, EFT fees | Exempt | No |
| Ziraat Bankası | State bank — loan interest, fees | Exempt | No |
| Halkbank | SME banking fees | Exempt | No |
| VakıfBank | Mortgage, commercial banking | Exempt | No |
| Yapı Kredi Bankası (YKB) | Credit card processing fees | Exempt | No |
| Papara | Digital wallet — transfer fees | Exempt (payment service) | No |
| İyzico | Payment gateway — commission | 20% | Yes |
| PayTR | E-commerce payment processing | 20% | Yes |
Electricity and utilities
| Supplier | Typical description | KDV rate | Input credit |
|---|---|---|---|
| TEDAŞ (Türkiye Elektrik Dağıtım A.Ş.) | Electricity distribution | 20% | Yes (business use) |
| BAŞKENT EDAŞ / ENERJİSA | Electricity — Ankara/Central | 20% | Yes (business use) |
| IGDAŞ / BAŞKENTGAZ | Natural gas — Istanbul/Ankara | 20% | Yes (business use) |
| İSKİ (İstanbul Su ve Kanalizasyon İdaresi) | Water — Istanbul | 1% | Yes (business use) |
| ASKİ (Ankara Su ve Kanalizasyon İdaresi) | Water — Ankara | 1% | Yes (business use) |
Telecommunications
| Supplier | Typical description | KDV rate | Input credit |
|---|---|---|---|
| Turkcell | Mobile, data, roaming | 20% | Yes (business use) |
| Vodafone Turkey | Mobile, business lines | 20% | Yes (business use) |
| Türk Telekom | Fixed line, fiber internet, mobile | 20% | Yes (business use) |
| Türksat | Satellite TV (if business subscription) | 20% | Yes |
Transport and travel
| Supplier | Typical description | KDV rate | Input credit |
|---|---|---|---|
| Türk Hava Yolları (THY — Turkish Airlines) | Domestic flights | 10% | Yes |
| Türk Hava Yolları (THY) | International flights | 0% (export) | No input credit applicable |
| Pegasus Airlines | Domestic flights | 10% | Yes |
| AnadoluJet | Domestic budget flights | 10% | Yes |
| TCDD (Türkiye Cumhuriyeti Devlet Demiryolları) | Train tickets | 10% | Yes |
| İstanbul Metro / Metrobüs (İETT) | Public transit — İstanbul | 1% | Yes (business use) |
| Uber Turkey | Ride-hailing | 10% | Yes (business use only) |
| BiTaksi | Turkish taxi app | 10% | Yes (business use only) |
Logistics and courier
| Supplier | Typical description | KDV rate | Input credit |
|---|---|---|---|
| Yurtiçi Kargo | Domestic courier | 20% | Yes |
| MNG Kargo | Domestic courier | 20% | Yes |
| Aras Kargo | Domestic courier | 20% | Yes |
| PTT Kargo (Posta ve Telgraf Teşkilatı) | State postal service | 20% | Yes |
| DHL Turkey | International courier | 0% (export) / 20% (domestic) | Yes |
| UPS Turkey | International courier | 0% (export) / 20% (domestic) | Yes |
Retail and office supplies
| Supplier | Typical description | KDV rate | Input credit |
|---|---|---|---|
| BİM (Birleşik Mağazacılık) | Grocery — basic foodstuffs | 1%/10% mixed | Partial |
| A101 | Discount grocery retail | 1%/10%/20% mixed | Partial |
| Migros | Supermarket — mixed goods | 1%/10%/20% mixed | Partial |
| Teknosa | Electronics retailer | 20% | Yes |
| Media Markt Turkey | Electronics | 20% | Yes |
| Kırtasiyeci / Ofis Depot | Office supplies | 20% | Yes |
Software and digital services
| Supplier | Typical description | KDV rate | Input credit |
|---|---|---|---|
| Foriba | e-Fatura integration platform | 20% | Yes |
| Logo Yazılım | ERP/accounting software (Turkish) | 20% | Yes |
| Mikro Yazılım | SME accounting software | 20% | Yes |
| Nebim Winner | Retail ERP | 20% | Yes |
| Microsoft Turkey (Azure, M365) | Cloud services — B2B | 20% (buyer self-assesses) | Yes (via 2 No'lu) |
| Google Turkey (Workspace, Ads) | Digital services — B2B | 20% (buyer self-assesses) | Yes (via 2 No'lu) |
| Zoom Turkey | Video conferencing — B2B | 20% (buyer self-assesses) | Yes (via 2 No'lu) |
| Amazon Web Services (AWS) Turkey | Cloud — B2B | 20% (buyer self-assesses) | Yes (via 2 No'lu) |
Professional services
| Supplier | Typical description | KDV rate | Input credit |
|---|---|---|---|
| Serbest Muhasebeci Mali Müşavir (SMMM) | Accounting and tax advisory | 20% | Yes |
| Avukatlık bürosu | Legal services | 20% | Yes |
| Mühendislik / Mimarlık bürosu | Engineering/architecture consulting | 20% | Yes |
| Reklam ajansı | Advertising agency | 20% | Yes |
| Yeminli Mali Müşavir (YMM) | Certified public accountant | 20% | Yes |
Insurance
| Supplier | Typical description | KDV rate | Input credit |
|---|---|---|---|
| Allianz Turkey | Property, vehicle, liability insurance | Exempt (BSMV applies) | No |
| Axa Sigorta | Insurance premiums | Exempt | No |
| Güneş Sigorta | Insurance premiums | Exempt | No |
| Mapfre Turkey | Insurance premiums | Exempt | No |
Healthcare
| Supplier | Typical description | KDV rate | Input credit |
|---|---|---|---|
| Özel hastane (private hospital) | Medical treatment | Exempt | No |
| Eczane (pharmacy) | Medicines (prescription) | 1% | Yes |
| Medikal malzeme (medical devices) | Medical equipment | 10% | Yes |
Scenario: IT consulting firm (İstanbul) issues invoice to Turkish corporate client.
Bank statement line (Garanti BBVA format):
Tarih : 15/04/2025
İşlem : Havale/EFT Alındı
Açıklama : YAZILIM DANIŞMANLIK HİZMETİ - FATURA NO: YD-2025-041
Tutar : +240.000,00 TRY
Working:
Scenario: Company subscribes to Microsoft Azure (monthly billing from Ireland entity).
Bank statement line (İş Bankası format):
Tarih : 01/04/2025
İşlem Türü : Yurt Dışı Ödeme
Alıcı : MICROSOFT IRELAND OPERATIONS LTD
Açıklama : AZURE CLOUD SERVICES - INV#MS-2025-04
Tutar : -18.000,00 TRY
Working:
Scenario: Client pays restaurant bill for business lunch.
Bank statement line (Yapı Kredi format):
Tarih : 12/04/2025
Kanal : POS
Açıklama : ASITANE RESTAURANT ISTANBUL
Tutar : -2.200,00 TRY
Working:
Scenario: Software company exports SaaS to a US client. Payment received from abroad.
Bank statement line (Akbank format):
Tarih : 20/04/2025
İşlem : Swift / Döviz Alındı
Açıklama : ABC TECHNOLOGIES INC USA - SAAS SUBSCRIPTION APR2025
Tutar : +750.000,00 TRY (USD 25.000)
Working:
Scenario: Client purchases groceries and cleaning products from BİM.
Bank statement line (Ziraat format):
Tarih : 08/04/2025
Kanal : POS Hareketi
Açıklama : BIM MAGAZALAR A.S. ISTANBUL
Tutar : -3.500,00 TRY
Working:
Scenario: Office electricity from ENERJİSA for April 2025.
Bank statement line (Halkbank format):
Tarih : 25/04/2025
İşlem : Otomatik Ödeme
Açıklama : ENERJİSA ELEKTRIK PERAKENDE SATIS — NISAN 2025 FATURU
Tutar : -36.000,00 TRY
Working:
These items require specific facts from the client before classification. Do not guess.
Tier 2 catalogue table
| Item | Why unknowable | What to ask |
|---|---|---|
| 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." |
| Home office expenses | KDV input credit only for business portion — ratio unknown | "What % of your home is used exclusively for business?" |
| Mobile phone contract | Personal vs business use split | "Is this a dedicated business line? What % business use?" |
| Restaurant/entertainment | Documentation requirements — must prove business purpose and attendees | "Who attended? What was the business purpose?" |
| Mixed-use property purchase | Residential (exempt) vs commercial (taxable) classification | "Is the property classified as residential or commercial in the tapu (title deed)?" |
| 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?" |
| 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?" |
| Agricultural goods | 1% rate applies only to specific listed products — item detail needed | "What specific agricultural products were purchased? Provide itemised receipt." |
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
Tab structure:
Output_Sales — all sales by KDV rateInput_Purchases_Local — domestic purchasesInput_ReverseCharge — foreign services (2 No'lu)KDV_Summary — box totals feeding into beyannameTier2_Items — flagged items awaiting client responseTarih : 15/04/2025
İşlem : Havale/EFT Alındı
Açıklama : YAZILIM DANIŞMANLIK HİZMETİ - FATURA NO: YD-2025-041
Tutar : +240.000,00 TRY
Fields: Tarih (date) | İşlem (transaction type) | Açıklama (description) | Tutar (amount, TRY, comma = decimal)
Tarih : 15/04/2025
İşlem Türü : Havale Alındı
Açıklama : DANISMANLIK HIZMET BEDELI FATURA 041/2025
Tutar : +240.000,00 TRY
Bakiye : 1.240.000,00 TRY
Tarih : 15/04/2025
Kanal : EFT/Havale
Açıklama : TICARI DANISMANLIK HIZMETI
Tutar : +240.000,00 TRY
Reference material
| Resource | URL / Reference |
|---|---|
| GİB İnteraktif Vergi Dairesi (filing portal) | https://ivd.gib.gov.tr |
| KDV Kanunu (KDV Law No. 3065) | gib.gov.tr — Mevzuat section |
| e-Fatura portal | https://www.efatura.gov.tr |
| KDV rates table (GİB) | gib.gov.tr/kdv-oranlari |
| KDV Genel Uygulama Tebliği | Official Gazette — KDV implementation circular |
| 2 No'lu KDV Beyannamesi guide | GİB official guidance on reverse-charge |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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