What is VAT 3?

VAT 3 is a specialized VAT declaration required from non-resident individuals or companies who offer electronically supplied services to non-VAT registered individuals in Turkey. This applies to SaaS companies, streaming platforms, online courses, and digital product vendors.

Who Needs to File VAT 3?

You must submit a VAT 3 declaration if you meet all of the following criteria:

• You are a non-resident without legal or business presence in Turkey.
• You provide digital or electronically supplied services (B2C) in Turkey.
• Your Turkish customers are not registered for VAT (i.e., individuals).

Key Steps for VAT 3 Registration

1. Initial Online Registration

Complete the pre-registration form on the Turkish Revenue Administration (GİB) website.

2. Special VAT Number Issuance

Once approved, the Large Taxpayers Office assigns you a unique VAT liability number for electronic services.

3. Login Credentials

You receive a user code and password to access the GİB online system.

Note: No need to submit a business commencement notification or get a local accountant’s approval.

What to Include in Your VAT 3 Filing?

• Title & Tax ID of the Service Provider
• National Trade Registry No. (from your country)
• Email, phone number, and website info
• Calculated VAT and Deductible VAT
• XML-format B2B sales list uploaded via portal
• Exchange rates: Use Central Bank’s official rate on transaction day
• If no activity → no need to file that month

Payment Methods

You can pay VAT 3 through:

• Online via GİB website
• Authorized Turkish banks
• Local tax offices (if applicable)

Our Services

At Metropol CPA, we assist non-resident service providers with:

• VAT 3 Registration
• Online Declaration Filing
• Ongoing Compliance Support
• Advisory & Representation

Let’s Make Compliance Easy

Avoid penalties, late fees, and confusion. Reach out to us today and let our expert team handle your VAT 3 responsibilities in Turkey.

Contact: info@metropolcpa.com | +90 541 761 96 09

Website: www.metropolcpa.com/contact