The Law No. 7194 on Digital Service Tax and the Amendment of Certain Laws and Law Decree No. 375 was published on the Official Gazette dated December 7, 2019 and No. 30971 and introduced a new digital service tax (“DST“). The DST related provisions of the Law No. 7194 will enter into force in the beginning of March 2020.
Revenues generated from the following services provided in Turkey are subject to DST:
a) Any and all kinds of advertising services provided through digital media (including advertising control and performance measurement services, services such as data transmission and management regarding users, as well as technical services regarding the advertising);
b) Sale of audio, visual or digital content through digital mediums (including computer programs, applications, music, videos, games, in-game applications and the like) and services provided through digital media aimed at listening, watching, playing or recording these contents via electronic devices through digital mediums or the use of those contents via such devices; and
c) Services of the provision and operation of digital media enabling users to interact with each other (including services aimed at the sale or facilitation of sale of goods or services between users).
Intermediation services provided by digital service providers through digital media regarding the above services are also subject to DST.