{"id":3664,"date":"2026-06-18T10:15:24","date_gmt":"2026-06-18T07:15:24","guid":{"rendered":"https:\/\/workon.com.tr\/en\/?p=3664"},"modified":"2026-09-19T18:26:25","modified_gmt":"2026-09-19T15:26:25","slug":"vat-withholding-in-turkey-tevkifat-guide","status":"publish","type":"post","link":"https:\/\/workon.com.tr\/en\/vat-withholding-in-turkey-tevkifat-guide\/","title":{"rendered":"VAT Withholding in Turkey: 2026 Tevkifat Guide"},"content":{"rendered":"<article class=\"prose max-w-none flex-1\">\n<p><strong>VAT withholding in Turkey (<em>KDV tevkifat\u0131<\/em>) changes who declares the VAT, not the underlying VAT rate.<\/strong> Under full withholding, the Turkish buyer declares all of the VAT. Under partial withholding, the buyer declares the prescribed fraction through VAT 2 and the Turkish supplier declares the remaining fraction through VAT 1. The correct result depends on the supplier\u2019s Turkish presence, the exact transaction, the buyer\u2019s status and the annual threshold.<\/p>\n<p>Tevkifat is not the same as income-tax or corporate-tax withholding, commonly called <em>stopaj<\/em>. If you need that separate subject, use <a href=\"https:\/\/workon.com.tr\/en\/withholding-tax-in-turkey-stopaj-guide\/\" style=\"color:#003366;\"><strong>Withholding Tax in Turkey: Stopaj Guide<\/strong><\/a>. This guide covers only VAT\/KDV withholding.<\/p>\n<figure class=\"wp-caption alignnone\" style=\"width:1672px;max-width:100%;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3671\" src=\"https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/vat-withholding-in-turkey-invoice-handover.webp\" alt=\"VAT withholding in Turkey between a buyer and supplier\" width=\"1672\" height=\"941\" srcset=\"https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/vat-withholding-in-turkey-invoice-handover.webp 1672w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/vat-withholding-in-turkey-invoice-handover-300x169.webp 300w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/vat-withholding-in-turkey-invoice-handover-1024x576.webp 1024w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/vat-withholding-in-turkey-invoice-handover-768x432.webp 768w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/vat-withholding-in-turkey-invoice-handover-1536x864.webp 1536w\" sizes=\"auto, (max-width: 1672px) 100vw, 1672px\" \/><figcaption class=\"wp-caption-text\">Tevkifat allocates responsibility for declaring VAT between the buyer and supplier.<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_75 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/workon.com.tr\/en\/vat-withholding-in-turkey-tevkifat-guide\/#Which_VAT_withholding_route_applies\" >Which VAT withholding route applies?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/workon.com.tr\/en\/vat-withholding-in-turkey-tevkifat-guide\/#Full_and_partial_VAT_withholding_compared\" >Full and partial VAT withholding compared<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/workon.com.tr\/en\/vat-withholding-in-turkey-tevkifat-guide\/#The_five-gate_partial-withholding_test\" >The five-gate partial-withholding test<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/workon.com.tr\/en\/vat-withholding-in-turkey-tevkifat-guide\/#Who_is_a_%E2%80%9Cspecified_buyer%E2%80%9D\" >Who is a \u201cspecified buyer\u201d?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/workon.com.tr\/en\/vat-withholding-in-turkey-tevkifat-guide\/#Common_partial-withholding_categories_and_ratios\" >Common partial-withholding categories and ratios<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/workon.com.tr\/en\/vat-withholding-in-turkey-tevkifat-guide\/#Partial-withholding_invoice_example\" >Partial-withholding invoice example<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/workon.com.tr\/en\/vat-withholding-in-turkey-tevkifat-guide\/#What_must_appear_on_the_invoice\" >What must appear on the invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/workon.com.tr\/en\/vat-withholding-in-turkey-tevkifat-guide\/#VAT_1_and_VAT_2_deadlines_in_2026\" >VAT 1 and VAT 2 deadlines in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/workon.com.tr\/en\/vat-withholding-in-turkey-tevkifat-guide\/#Does_withheld_VAT_become_an_automatic_credit_or_refund\" >Does withheld VAT become an automatic credit or refund?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/workon.com.tr\/en\/vat-withholding-in-turkey-tevkifat-guide\/#Controls_that_prevent_rejected_invoices\" >Controls that prevent rejected invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/workon.com.tr\/en\/vat-withholding-in-turkey-tevkifat-guide\/#Official_sources_used_for_this_2026_guide\" >Official sources used for this 2026 guide<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/workon.com.tr\/en\/vat-withholding-in-turkey-tevkifat-guide\/#Frequently_Asked_Questions\" >Frequently Asked Questions<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Which_VAT_withholding_route_applies\"><\/span>Which VAT withholding route applies?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Scenario<\/th>\n<th>Likely route<\/th>\n<th>Who declares VAT?<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>A supplier with no residence, workplace, legal centre or business centre in Turkey provides a taxable service used in Turkey<\/td>\n<td><strong>Full withholding<\/strong>, unless an exemption or a special route applies<\/td>\n<td>The Turkish recipient generally declares the full VAT through VAT 2.<\/td>\n<\/tr>\n<tr>\n<td>A Turkish VAT taxpayer supplies a category listed for partial withholding to a buyer covered by that category<\/td>\n<td><strong>Partial withholding<\/strong><\/td>\n<td>The buyer declares the stated fraction through VAT 2; the supplier declares the balance through VAT 1.<\/td>\n<\/tr>\n<tr>\n<td>A non-resident supplies electronic services to Turkish individuals who are not VAT taxpayers<\/td>\n<td><strong>Special VAT 3 route<\/strong>, not the ordinary B2B reverse-charge answer<\/td>\n<td>The non-resident provider may have the special filing obligation.<\/td>\n<\/tr>\n<tr>\n<td>The transaction is exempt or outside the scope of Turkish VAT<\/td>\n<td><strong>No VAT withholding merely because the parties are cross-border<\/strong><\/td>\n<td>Confirm and document the exemption or place-of-supply analysis.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The foreign-company distinction is critical. A foreign-owned company incorporated in Turkey is a Turkish taxpayer; its shareholder nationality does not make every invoice a cross-border reverse-charge invoice. Conversely, a non-resident supplier with no Turkish establishment should not assume that a 9\/10 partial-withholding ratio applies simply because it provides consulting. Where the service is taxable in Turkey, the non-resident full-withholding rule can take priority.<\/p>\n<p>For the establishment, reverse-charge and special VAT 3 route decision, see <a href=\"https:\/\/workon.com.tr\/en\/vat-registration-in-turkey-for-foreigners\/\" style=\"color:#003366;\"><strong>VAT Registration in Turkey: Which Route Applies?<\/strong><\/a>. For rates and exemptions, use <a href=\"https:\/\/workon.com.tr\/en\/vat-in-turkey-rates-exemptions-compliance\/\" style=\"color:#003366;\"><strong>VAT in Turkey: 2026 Rates, Exemptions &amp; Compliance<\/strong><\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Full_and_partial_VAT_withholding_compared\"><\/span>Full and partial VAT withholding compared<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Question<\/th>\n<th>Full withholding<\/th>\n<th>Partial withholding<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Share withheld by buyer<\/td>\n<td>10\/10 of the VAT<\/td>\n<td>The category-specific fraction, such as 9\/10, 7\/10, 5\/10, 4\/10, 3\/10 or 2\/10.<\/td>\n<\/tr>\n<tr>\n<td>Typical trigger<\/td>\n<td>A transaction specifically placed in the full-withholding rules; cross-border services used in Turkey are a central example.<\/td>\n<td>A listed supply plus the buyer group specified for that supply.<\/td>\n<\/tr>\n<tr>\n<td>Supplier\u2019s VAT 1 treatment<\/td>\n<td>Depends on the full-withholding route and supplier status.<\/td>\n<td>The Turkish supplier reports the transaction and the non-withheld VAT portion in VAT 1.<\/td>\n<\/tr>\n<tr>\n<td>Buyer\u2019s VAT 2 treatment<\/td>\n<td>Declares the entire calculated VAT.<\/td>\n<td>Declares only the prescribed withheld fraction.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"The_five-gate_partial-withholding_test\"><\/span>The five-gate partial-withholding test<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><strong>Is the transaction subject to Turkish VAT?<\/strong> No calculated VAT generally means no partial withholding.<\/li>\n<li><strong>Is the supply specifically listed?<\/strong> Partial withholding is limited to the goods and services identified in the VAT General Application Communiqu\u00e9.<\/li>\n<li><strong>Is this buyer covered for this category?<\/strong> Some categories apply to VAT taxpayers, some to \u201cspecified buyers,\u201d and some to both.<\/li>\n<li><strong>Does a special exception apply?<\/strong> The supplier, buyer, contract structure, subcontracting chain or type of good can change the answer.<\/li>\n<li><strong>Is the annual threshold exceeded?<\/strong> For partial withholding, compare the VAT-inclusive transaction amount with that year\u2019s invoice-issuance threshold under Tax Procedure Law Article 232.<\/li>\n<\/ol>\n<p>For 2026, the Article 232 invoice-issuance threshold used by this partial-withholding test is <strong>TRY 12,000<\/strong>. If the VAT-inclusive amount does not exceed that threshold, partial withholding is not applied. If it exceeds the threshold, withholding applies to the whole relevant amount\u2014not only the excess. A single transaction cannot be split across invoices to avoid the rule. The <a href=\"https:\/\/gib.gov.tr\/yardim-kaynaklar\/yararli-bilgiler\/fatura-duzenleme-siniri\" rel=\"nofollow noopener\" target=\"_blank\"><strong>Revenue Administration\u2019s current invoice-issuance threshold table<\/strong><\/a> should be checked again when the transaction year changes.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Who_is_a_%E2%80%9Cspecified_buyer%E2%80%9D\"><\/span>Who is a \u201cspecified buyer\u201d?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The official list is detailed. It includes, among others, bodies in the schedules to Law No. 5018, other public institutions created by law or Presidential Decree, revolving-fund bodies, public professional organisations, banks, insurance\/reinsurance\/pension companies, certain funds, unions, foundation universities, mobile communications operators, metropolitan water and sewerage administrations, state economic enterprises, privatisation-scope bodies, specified Turkish Wealth Fund entities, organised industrial zones, exchanges and Borsa Istanbul-listed companies.<\/p>\n<p>Do not reduce this test to \u201clarge company.\u201d Private turnover alone does not make every customer a specified buyer, and a buyer on the list does not withhold VAT from every purchase. The relevant transaction section must point to that buyer group.<\/p>\n<figure class=\"wp-caption alignnone\" style=\"width:1672px;max-width:100%;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3673\" src=\"https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/tevkifat-subject-services-and-rates-in-turkey.webp\" alt=\"Common Turkish VAT withholding service categories and ratios\" width=\"1672\" height=\"941\" srcset=\"https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/tevkifat-subject-services-and-rates-in-turkey.webp 1672w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/tevkifat-subject-services-and-rates-in-turkey-300x169.webp 300w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/tevkifat-subject-services-and-rates-in-turkey-1024x576.webp 1024w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/tevkifat-subject-services-and-rates-in-turkey-768x432.webp 768w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/tevkifat-subject-services-and-rates-in-turkey-1536x864.webp 1536w\" sizes=\"auto, (max-width: 1672px) 100vw, 1672px\" \/><figcaption class=\"wp-caption-text\">The service category and buyer group must be tested together before selecting a ratio.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Common_partial-withholding_categories_and_ratios\"><\/span>Common partial-withholding categories and ratios<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The table below is a practical shortlist from the 2026 consolidated Communiqu\u00e9, not a substitute for its complete scope, exceptions and examples.<\/p>\n<table>\n<thead>\n<tr>\n<th>Service category<\/th>\n<th>Ratio<\/th>\n<th>Buyer condition in the ordinary rule<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Construction work and related engineering\/architecture\/project services performed together<\/td>\n<td><strong>4\/10<\/strong><\/td>\n<td>Specified buyers; also VAT taxpayers where the VAT-inclusive construction contract is TRY 5 million or more, subject to the detailed rules.<\/td>\n<\/tr>\n<tr>\n<td>Survey, plan\/project, consultancy, audit and similar services<\/td>\n<td><strong>9\/10<\/strong><\/td>\n<td>Specified buyers.<\/td>\n<\/tr>\n<tr>\n<td>Repair and maintenance of machinery, equipment, fixtures and vehicles<\/td>\n<td><strong>7\/10<\/strong><\/td>\n<td>Specified buyers.<\/td>\n<\/tr>\n<tr>\n<td>Catering and organisation services<\/td>\n<td><strong>5\/10<\/strong><\/td>\n<td>Specified buyers.<\/td>\n<\/tr>\n<tr>\n<td>Cleaning, environmental and garden maintenance<\/td>\n<td><strong>9\/10<\/strong><\/td>\n<td>VAT taxpayers and specified buyers.<\/td>\n<\/tr>\n<tr>\n<td>Road freight transport covered by the rule<\/td>\n<td><strong>2\/10<\/strong><\/td>\n<td>VAT taxpayers and specified buyers; scope and exclusions matter.<\/td>\n<\/tr>\n<tr>\n<td>Personnel\/student\/customer shuttle services<\/td>\n<td><strong>5\/10<\/strong><\/td>\n<td>VAT taxpayers and specified buyers, subject to the contract and invoice route.<\/td>\n<\/tr>\n<tr>\n<td>Printing services<\/td>\n<td><strong>7\/10<\/strong><\/td>\n<td>Specified buyers; purchases of ready-made printed goods are distinguished from printing services.<\/td>\n<\/tr>\n<tr>\n<td>Commercial advertising services<\/td>\n<td><strong>3\/10<\/strong><\/td>\n<td>VAT taxpayers and specified buyers.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>There are also partial-withholding rules for specified goods, including certain metal, scrap, paper, wood, cotton and iron-steel product transactions. Product origin and the seller\u2019s position in the supply chain can create exceptions, so do not transfer a service ratio to a goods invoice.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Partial-withholding_invoice_example\"><\/span>Partial-withholding invoice example<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Assume a Turkish consultancy supplies a covered consulting service to a Turkish bank, a specified buyer:<\/p>\n<table>\n<thead>\n<tr>\n<th>Line<\/th>\n<th>Calculation<\/th>\n<th>Amount<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Service fee<\/td>\n<td>\u2014<\/td>\n<td>TRY 100,000<\/td>\n<\/tr>\n<tr>\n<td>VAT at 20%<\/td>\n<td>100,000 \u00d7 20%<\/td>\n<td>TRY 20,000<\/td>\n<\/tr>\n<tr>\n<td>Buyer-withheld VAT at 9\/10<\/td>\n<td>20,000 \u00d7 9\/10<\/td>\n<td>TRY 18,000<\/td>\n<\/tr>\n<tr>\n<td>VAT collected by supplier<\/td>\n<td>20,000 \u2212 18,000<\/td>\n<td>TRY 2,000<\/td>\n<\/tr>\n<tr>\n<td><strong>Amount paid to supplier<\/strong><\/td>\n<td>100,000 + 2,000<\/td>\n<td><strong>TRY 102,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The bank declares TRY 18,000 through VAT 2. The Turkish supplier reports the full transaction and the non-withheld portion through VAT 1. If the same consulting service were supplied by a non-resident with no Turkish residence, workplace, legal centre or business centre, the full-withholding analysis would come first; the buyer may need to account for 10\/10 of the VAT instead.<\/p>\n<figure class=\"wp-caption alignnone\" style=\"width:1672px;max-width:100%;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3675\" src=\"https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/tevkifat-invoice-process-flow-step-by-step.webp\" alt=\"Turkish partial VAT withholding invoice calculation and declaration flow\" width=\"1672\" height=\"941\" srcset=\"https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/tevkifat-invoice-process-flow-step-by-step.webp 1672w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/tevkifat-invoice-process-flow-step-by-step-300x169.webp 300w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/tevkifat-invoice-process-flow-step-by-step-1024x576.webp 1024w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/tevkifat-invoice-process-flow-step-by-step-768x432.webp 768w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/tevkifat-invoice-process-flow-step-by-step-1536x864.webp 1536w\" sizes=\"auto, (max-width: 1672px) 100vw, 1672px\" \/><figcaption class=\"wp-caption-text\">Calculate total VAT first, then apply the correct withholding fraction to that VAT.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"What_must_appear_on_the_invoice\"><\/span>What must appear on the invoice?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For a partial-withholding transaction, the Communiqu\u00e9 requires the document to show the transaction price, calculated VAT, withholding ratio, VAT to be withheld by the buyer, total including withholding and the amount payable after withholding. In practice, also control the correct transaction code, supplier\/customer identifiers and applicable e-document scenario.<\/p>\n<p>A \u201ctevkifatl\u0131 fatura\u201d is not automatically an e-Fatura in every case. The correct document channel depends on whether the parties are registered in the e-Fatura system and the e-document rules applying to the seller. When e-Fatura is required, the appropriate withholding invoice scenario and code must be used; otherwise, the applicable compliant e-Ar\u015fiv or other invoice route must be followed. See <a href=\"https:\/\/workon.com.tr\/en\/e-invoice-registration-turkey\/\" style=\"color:#003366;\"><strong>e-Fatura Registration in Turkey<\/strong><\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"VAT_1_and_VAT_2_deadlines_in_2026\"><\/span>VAT 1 and VAT 2 deadlines in 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Party<\/th>\n<th>Return<\/th>\n<th>General deadline<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Buyer responsible for withheld VAT<\/td>\n<td>VAT 2<\/td>\n<td>File and pay by the 25th day of the following month.<\/td>\n<\/tr>\n<tr>\n<td>Turkish supplier in partial withholding<\/td>\n<td>VAT 1<\/td>\n<td>File by the 28th day of the following month and pay within the filing period.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The old 28th-day statement for VAT 2 is incorrect under the current Revenue Administration deadline table. Weekends, holidays or an official extension can affect the operational date, so confirm the calendar for each period.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Does_withheld_VAT_become_an_automatic_credit_or_refund\"><\/span>Does withheld VAT become an automatic credit or refund?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>No. The buyer\u2019s withheld amount is not simply cash credited to the supplier, and it does not automatically become a corporate-income-tax credit. A Turkish supplier may request a tevkifat-related VAT refund only under the Communiqu\u00e9\u2019s transaction-specific rules, limits and evidence requirements. The VAT 1 and VAT 2 data, buyer payment of the assessed VAT where required, invoices, deductible-VAT records and refund calculation must align.<\/p>\n<p>Cash and offset refund routes vary by category. Keep that file separate from an exporter refund: <a href=\"https:\/\/workon.com.tr\/en\/vat-refund-in-turkey-for-exporters\/\" style=\"color:#003366;\"><strong>VAT Refund in Turkey for Exporters<\/strong><\/a> covers full-exemption export claims, not the tevkifat refund route.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Controls_that_prevent_rejected_invoices\"><\/span>Controls that prevent rejected invoices<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>Record whether the supplier has a Turkish establishment and which VAT return route applies.<\/li>\n<li>Obtain the buyer\u2019s exact legal status; do not accept \u201clarge company\u201d as the only evidence.<\/li>\n<li>Map the contract deliverables to the Communiqu\u00e9 category and transaction code.<\/li>\n<li>Verify the VAT rate separately from the withholding ratio.<\/li>\n<li>Test the VAT-inclusive amount against the current annual threshold and aggregate one transaction correctly.<\/li>\n<li>Show the statutory invoice fields and reconcile the amount payable to the contract.<\/li>\n<li>Match seller VAT 1 data to buyer VAT 2 data and correct cancellations, returns or price changes on both sides.<\/li>\n<li>Archive the buyer-status evidence, legal section, calculation and approval with the invoice.<\/li>\n<\/ol>\n<figure class=\"wp-caption alignnone\" style=\"width:1672px;max-width:100%;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3677\" src=\"https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/common-tevkifat-mistakes-e-invoice-compliance.webp\" alt=\"Rejected and compliant Turkish VAT withholding invoices\" width=\"1672\" height=\"941\" srcset=\"https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/common-tevkifat-mistakes-e-invoice-compliance.webp 1672w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/common-tevkifat-mistakes-e-invoice-compliance-300x169.webp 300w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/common-tevkifat-mistakes-e-invoice-compliance-1024x576.webp 1024w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/common-tevkifat-mistakes-e-invoice-compliance-768x432.webp 768w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2026\/06\/common-tevkifat-mistakes-e-invoice-compliance-1536x864.webp 1536w\" sizes=\"auto, (max-width: 1672px) 100vw, 1672px\" \/><figcaption class=\"wp-caption-text\">Most avoidable tevkifat disputes start with the wrong buyer status, category, ratio or invoice code.<\/figcaption><\/figure>\n<figure class=\"wp-caption alignnone\" style=\"width:1872px;max-width:100%;\"><a href=\"https:\/\/workon.com.tr\/en\/company-registration\/\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1964\" src=\"https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2025\/09\/workon-company-formation-banner.webp\" alt=\"Open a Turkish company with Workon\u2019s Starter Package\" width=\"1872\" height=\"480\" srcset=\"https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2025\/09\/workon-company-formation-banner.webp 1872w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2025\/09\/workon-company-formation-banner-300x77.webp 300w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2025\/09\/workon-company-formation-banner-1024x263.webp 1024w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2025\/09\/workon-company-formation-banner-768x197.webp 768w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2025\/09\/workon-company-formation-banner-1536x394.webp 1536w\" sizes=\"auto, (max-width: 1872px) 100vw, 1872px\" \/><\/a><figcaption class=\"wp-caption-text\">Build the VAT route, invoice controls and monthly filing responsibilities into your Turkish operation.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Official_sources_used_for_this_2026_guide\"><\/span>Official sources used for this 2026 guide<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><a href=\"https:\/\/cdn.gib.gov.tr\/api\/gibportal-file\/file\/getFile?objectKey=MEVZUAT_TEBLIGLER\/UNIVERSAL\/2026\/kdv_genteb.pdf\" rel=\"nofollow noopener\" target=\"_blank\"><strong>Turkish Revenue Administration: 2026 consolidated VAT General Application Communiqu\u00e9<\/strong><\/a><\/li>\n<li><a href=\"https:\/\/cdn.gib.gov.tr\/api\/gibportal-file\/file\/getFileResources?objectKey=arsiv\/yardim-kaynaklar\/yararli-bilgiler\/BeyannameVermeveOdemeSureleri.pdf\" rel=\"nofollow noopener\" target=\"_blank\"><strong>Revenue Administration declaration and payment deadlines<\/strong><\/a><\/li>\n<li><a href=\"https:\/\/gib.gov.tr\/yardim-kaynaklar\/yararli-bilgiler\/fatura-duzenleme-siniri\" rel=\"nofollow noopener\" target=\"_blank\"><strong>Revenue Administration annual invoice-issuance threshold<\/strong><\/a><\/li>\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/anasayfa\/MevzuatFihristDetayIframe?MevzuatNo=3065&amp;MevzuatTur=1&amp;MevzuatTertip=5\" rel=\"nofollow noopener\" target=\"_blank\"><strong>VAT Law No. 3065<\/strong><\/a><\/li>\n<\/ul>\n<p><strong>Need the correct tevkifat route before invoicing?<\/strong> Workon can coordinate the operating file around supplier status, buyer group, transaction code, invoice fields and VAT 1\/VAT 2 controls, with the withholding scope, ratio and regulated tax treatment confirmed by the company\u2019s licensed SMMM\/CPA or other authorised tax professional.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span>Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>[clicksus-faqpage]<\/p>\n<p><em>Last reviewed: 17 September 2026. This guide provides general information, not legal or tax advice. Tevkifat scope, thresholds and ratios depend on the transaction period and detailed facts; confirm material decisions against the latest official text with a qualified Turkish tax professional.<\/em><\/p>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>VAT withholding in Turkey (KDV tevkifat\u0131) changes who declares the VAT, not the underlying VAT [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3670,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","clicksus-faqpage":{"Sorular":[{"Soru":"What is VAT withholding, or KDV tevkifat\u0131, in Turkey?","Cevap":"VAT withholding changes who declares calculated VAT; it does not change the underlying VAT rate. Under full withholding the buyer generally declares all VAT, while under partial withholding the buyer declares the prescribed fraction and the Turkish supplier declares the remaining fraction."},{"Soru":"Does every Turkish business buyer apply VAT withholding?","Cevap":"No. Partial withholding depends on a specifically listed transaction, the buyer group defined for that category, any exceptions and the applicable annual threshold. A company is not a withholding buyer merely because it is large."},{"Soru":"How does VAT withholding work for a non-resident service supplier?","Cevap":"Where a supplier has no Turkish residence, workplace, legal centre or business centre and supplies a taxable service used in Turkey, the full-withholding analysis generally comes first unless an exemption or special VAT route applies. This is different from ordinary partial withholding between Turkish taxpayers."},{"Soru":"Which services can be subject to partial VAT withholding?","Cevap":"The current Communiqu\u00e9 lists specific categories such as certain construction, consultancy, maintenance, cleaning, transport, printing and advertising services, with different buyer conditions and ratios. The exact category and buyer status must be checked rather than applying one generic ratio."},{"Soru":"Does a tevkifat invoice always have to be an e-Fatura?","Cevap":"No. The document channel depends on the parties\u2019 e-Fatura status and the applicable e-document rules. When e-Fatura is required, the correct withholding scenario and transaction code should be used; otherwise the applicable compliant invoice route applies."},{"Soru":"Is withheld VAT automatically refunded to the supplier?","Cevap":"No. Any tevkifat-related VAT refund follows transaction-specific rules, limits and evidence requirements. The VAT 1 and VAT 2 data, invoices, deductible-VAT records, buyer payment conditions where relevant and refund calculation must reconcile."}],"Ayarlar":{"mikridata_aktif":true}},"_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_yoast_wpseo_focuskw":"","rank_math_title":"VAT Withholding in Turkey: 2026 Tevkifat Guide","rank_math_description":"Understand VAT withholding in Turkey: full vs partial tevkifat, buyer tests, 2026 ratios, invoice example and VAT 1\/VAT 2 deadlines.","rank_math_focus_keyword":"VAT withholding in Turkey"},"categories":[2],"tags":[],"class_list":["post-3664","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/posts\/3664","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/comments?post=3664"}],"version-history":[{"count":5,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/posts\/3664\/revisions"}],"predecessor-version":[{"id":6342,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/posts\/3664\/revisions\/6342"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/media\/3670"}],"wp:attachment":[{"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/media?parent=3664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/categories?post=3664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/tags?post=3664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}