International Tax · Reverse-charge VAT
Reverse-charge VAT (KDV 2) on foreign services
Any Turkish company paying a non-resident for services — SaaS subscriptions, advertising, consulting, software licenses — must self-assess Turkish VAT and declare it on a separate KDV 2 return. Miss it and you face penalty + interest on every monthly payment.
Who this is for
- Any Turkish company paying foreign software / SaaS vendors (Google, Microsoft, Meta, Shopify, AWS)
- Turkish companies running foreign digital ad campaigns
- Importers of foreign consulting, legal, design, or engineering services
- E-commerce sellers on foreign marketplaces paying referral fees
What's included
- Monthly detection of KDV 2 trigger events from your bookkeeping
- KDV 2 declaration prep and filing (separate from monthly KDV 1)
- Coordination with the input VAT recovery (KDV 1) to keep the net impact neutral for deductible inputs
- Historical catch-up filing if past periods were missed
- Classification guidance for edge cases (software vs. service, licensing nuances)
Scope & SMMM disclosure
We deliver the full engagement under SMMM (Certified Public Accountant) scope — preparation, filings, advisory, and ongoing compliance. For YMM certification reports, statutory audits, and court representation we coordinate with vetted partners. You get one point of contact and one invoice.
Frequently asked questions
Does reverse-charge VAT cost me anything net?
For VAT-deductible inputs (most business services), the KDV 2 you declare is also recoverable as input VAT in the same period — net impact is zero. Non-deductible inputs or partially-deductible activities create real cost.
Who must file KDV 2?
Every Turkish-resident VAT taxpayer paying for a service from a non-resident with no fixed establishment in Turkey. The liability shifts to the Turkish buyer — you are the one who files.
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