Post by amina147 on Mar 3, 2024 22:54:57 GMT -8
VAT Application on the Sale of Cards, Passwords, Codes and Similar Items Cards, passwords and codes (activation code, e-pin code, game code, digital product code, wallet code, gift card/voucher and similar ones) ,it can also be used for secure shopping in virtual or physical stores, and these cards, passwords and codes can be sold virtually or physically.The cards, passwords and codes in question can represent a reward for a certain product or service, as well as a virtual purchasing power for the purchase of products or services by those who issue them.VAT Application on Cards, Passwords and Codes Equivalent to a Specific Product or Service Some cards, passwords and codes represent a specific product or service, and even if they have not been activated yet, it is not possible to obtain another product or service with them.
Importation of these cards, passwords and codes sold virtually or physically in stores from abroad or sales in Turkey are subject to VAT. This card, password and codes; In case of procurement by residents of Turkey from companies resident abroad, theshall be declared and paid by the residents of Turkey in their capacity as responsible, with VAT Declaration No.If it is provided by real Austria Phone Numbers List persons who are residents of Turkey but are not VAT taxpayers from electronic service providers resident abroad, the VAT related to this transaction is declared and paid by the foreign resident company with VAT Declaration No. 3, If sold in Turkey, the calculated VAT must be declared by the seller companies with VAT Declaration No. 1 is required.
Austria Phone Numbers List
VAT Application on Cards, Passwords and Codes That Are Not Equivalent to a Specific Product or Service Some cards, passwords and codes represent a virtual purchasing power for the purchase of future deliveries or services by the providers of the products or services. When this card, password and codes are used, a specific product or service is not provided, but the right to purchase is created in a virtual or physical environment. The sale of cards, passwords and codes, which are sold under wallet codes and similar names in a virtual or physical environment, but do not represent the equivalent of a specific product or service, and which constitute a purchasing right in the eyes of the company that issued them when used, and which constitute a means of payment, are not within the scope of VAT.
Importation of these cards, passwords and codes sold virtually or physically in stores from abroad or sales in Turkey are subject to VAT. This card, password and codes; In case of procurement by residents of Turkey from companies resident abroad, theshall be declared and paid by the residents of Turkey in their capacity as responsible, with VAT Declaration No.If it is provided by real Austria Phone Numbers List persons who are residents of Turkey but are not VAT taxpayers from electronic service providers resident abroad, the VAT related to this transaction is declared and paid by the foreign resident company with VAT Declaration No. 3, If sold in Turkey, the calculated VAT must be declared by the seller companies with VAT Declaration No. 1 is required.
Austria Phone Numbers List
VAT Application on Cards, Passwords and Codes That Are Not Equivalent to a Specific Product or Service Some cards, passwords and codes represent a virtual purchasing power for the purchase of future deliveries or services by the providers of the products or services. When this card, password and codes are used, a specific product or service is not provided, but the right to purchase is created in a virtual or physical environment. The sale of cards, passwords and codes, which are sold under wallet codes and similar names in a virtual or physical environment, but do not represent the equivalent of a specific product or service, and which constitute a purchasing right in the eyes of the company that issued them when used, and which constitute a means of payment, are not within the scope of VAT.