February 18, 2025
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Everything we buy online will be increased! The withholding tax rate to be applied to e-commerce sales has been announced

  • December 24, 2024
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The accusations made at the end of last month claimed that there would be a new tax on e-commerce sales in our country. The claim that emerged at

Everything we buy online will be increased! The withholding tax rate to be applied to e-commerce sales has been announced

The accusations made at the end of last month claimed that there would be a new tax on e-commerce sales in our country. The claim that emerged at the time was that a withholding tax of 15-25% could be deducted on these sales. However, there was no official statement yet.

Today this interruption became clear with a decision published in the Government Gazette. According to the decision From January 1, 2025 There is a 1% withholding tax on sales on e-commerce sites. In other words, the previous claims of 15-25% were untrue, the rate was set at 1%.

Applicable to all types of products and services

In the comments 1% withholding taxi.e. to whom the withholding tax decision relates, was also taken into account. Accordingly all electronic commerce service providers and providers of electronic commerce intermediary services It covers. In other words, we can say that everyone from sole proprietorships to limited liability companies will be subject to this deduction.

In addition, the products that we purchase exclusively through e-commerce are not affected by the decision. It will apply to all services. So what you buy via the internet In many services, from airline tickets to hotel reservations, Withholding tax will be applied.

In short, with this decision we bought online For many products there will be a price increase of 1% We can conclude. Your decision January 1, 2025 Let us emphasize once again that it will come into force from this date. Below you will find the full decision.

The decision published in the Government Gazette reads as follows:

ARTICLE 1- The following clause has been added to the first paragraph of Article 1 of the decision of 12/1/2009 and numbered 2009/14592 of the Council of Ministers regarding the withholding tax rates included in Article 94 of the Income Tax Law No. 193.
“18. 1% of payments made by e-commerce service providers and e-commerce service providers to e-commerce service providers and service providers as a result of their activities falling within the scope of the said law, in accordance with the provisions of the Law on the Regulation of Electronic Commerce No. 6563 dated 23/10/2014.”
ARTICLE 2- The following paragraph has been added to Article 1, first paragraph, of the decision of 12/1/2009 and numbered 2009/14593 of the Council of Ministers regarding the tax deduction rates to be applied to the income and proceeds subject to the tax deduction of institutions subject to the limited liability in Article 30 of the Corporate Tax Law No. 5520.
“16- According to the provisions of the Law on the Regulation of Electronic Commerce No. 6563 of 23/10/2014, providers of intermediary services and service providers in the field of electronic commerce have the right to provide services to service providers and service providers on the field of electronic commerce having a workplace or permanent representative in Turkey due to their activities within the scope of the said law.
ARTICLE 3- The following paragraph has been added to the first paragraph of Article 1 of the decision of 12/1/2009 and numbered 2009/14594 of the Council of Ministers regarding the tax deduction rates included in Article 15 of the Corporate Tax Act No. 5520.
“12-1% of payments made by intermediary service providers and e-commerce service providers to e-commerce service providers and service providers as a result of their activities falling within the scope of the said law, in accordance with the provisions of the Law on Electronic Commerce Regulation No. 6563 dated 23/10/2014.”
ARTICLE 4- This decision comes into effect on 1-1-2025.
ARTICLE 5- The provisions of this decision shall be implemented by the Minister of Finance and Finance.

Source: Web Tekno

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