Turkey’s Revenue Administration has announced the publication of Decision No. 475 and Decision No. 476 in the Official Gazette of 19 December 2018.

Decision No. 475 provides for an increase in the VAT rate to 18% on the sale of electronic publications including newspapers, magazines, e-books, and other similar publications sold electronically. The 18% rate applies from 1 January 2019

Decision No. 476 provides that a 15% withholding tax must be withheld on payments to non-resident online advertising service providers, as well as payments to intermediaries for the provision of online advertising. For payments made to resident corporate income taxpayers, however, a 0% rate has been set. The withholding tax applies from 1 January 2019.