Law number 7194 for taxation of digital services and Law number 375 for the changes in tax legislation has been published in the official gazette on 7 Dec 2019.

Significant changes have been made in the context of taxes with this Law. Featured changes can be summarized as follows;

Digital Services Tax

As per the new regulation; the revenue resulting from various digital services like any advertisement service, selling activities in digital platform, any services allow digital activities as watching, listening, saving on digital platforms will be subject to taxation.