Michaela Merz


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Turkey – VAT on digital services and new proposal for 7,5% Digital Services Tax


On the 1 January 2018, the VAT rules for sales of electronic services to non-VAT registered individuals by electronic service providers who do not have a residence, business place, legal business centre and business centre in Turkey have changed. Non-resident electronic service providers have to declare and pay VAT which is charged on electronic services to non-VAT registered individuals. This change is only applicable to B2C transactions and irrelevant for B2B sales, where a reverse charge mechanism is still applicable. For cross border supplies of electronic services there is no registration threshold and therefore registration obligation arises as of the first revenue.

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Turkey – Introduction of e-delivery note as of 1 of January 2018


After the successful transition to e-invoicing, e-archiving and e-bookkeeping in Turkey, the Turkish Revenue Administration recently has published a new regulation for e-Delivery Note aiming to ease tax transactions as well as increasing the transparency. It’s also expected to have a positive effect on efficiency of logistic processes. Continue reading


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Croatia joins EU on the 1st of July 2013 – What does it mean for vessels?


From the 1st of July 2013 onwards, EU resident owners of vessels, which have been temporarily admitted to Croatia and do not have the customs status of Community goods anymore, have to file a customs declaration, pay customs duties and VAT in order to turn their vessels into EU goods. Continue reading


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Turkey – Import of radios, televisions, videos and combine devices (TRT Bandrol)


The provisions for the funding of the public service broadcasting are regulated by the “Turkish Radio-Television Revenues Law No.3093”(“Law No.3093”).  According to Law No.3093, companies importing radios, televisions, videos and combine devices to Turkey for commercial purposes are obliged to obtain a special tax stamp, namely “TRT bandrol”, before commencing the importation procedures. Continue reading


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Turkey – mandatory e-invoicing and e-bookkeeping as from 1 of September 2013


The scope of the optional e-invoicing arrangement that was first introduced in Turkey in 2010 has recently been extended and made mandatory to a group of taxpayers. These include companies that hold a mineral oil license, produce or import goods subject to Special Consumption Tax (similar to Excise Duty) and companies that already using e-invoicing when supplying goods or services to other businesses that benefit form the application. Continue reading