The supply of services by a non-resident that are performed or enjoyed in Turkey is subject to VAT.
When a non-resident has a fixed establishment in Turkey, the establishment must register and account for VAT.
When a non-resident has no establishment in Turkey a reverse charge applies, whereby the recipient of the services is required to account for and pay the VAT due. The reverse charge applies whether the recipient is registered for VAT or not. When the recipient is registered for VAT, they may claim the VAT payable as an input credit.
Effective from 1 January 2018, the supply of e-services by a non-resident to non-VAT registered Turkish individuals will be subject to VAT registration and payment in Turkey.