The rate
The standard rate in Türkiye is 20%. Some goods and services carry reduced or zero rates and others are exempt. The difference matters: zero-rated sales still let you reclaim the tax on your purchases, exempt sales do not.
Who must register
There is no registration threshold. KDV liability attaches to the act of supplying goods or services in Türkiye, not to a level of turnover, and there is no voluntary-registration scheme because there is nothing to opt into. The relief that exists is status-based, not turnover-based: supplies by esnaf exempt from income tax and by taxpayers whose profit is determined on the basit usul basis are outside KDV altogether (KDV Kanunu 17/4-a). Non-resident suppliers of electronic services to Turkish consumers register with no threshold and file the 3 No.lu KDV beyannamesi.
Filing and paying
Registered and filed with Revenue Administration (GİB).
Monthly. The KDV1 beyannamesi is filed by 23:59 on the 28th of the month after the period and the tax is paid in the same window. VAT you withhold as a buyer goes on the 2 No.lu beyanname, due the 25th. Returns go through e-Beyanname (ebeyanname.gib.gov.tr) or, for basit usul, işletme hesabı and self-employed taxpayers, through Defter-Beyan (defterbeyan.gov.tr).
Penalties for getting it wrong
Filing late is an usulsüzlük: for 2026, 35.000 TL for a capital company, 17.000 TL for a first-class trader or self-employed professional, 8.700 TL for a second-class trader. If tax was actually lost the vergi ziyaı cezası is one times the tax. Paying late costs gecikme zammı of 3,7% a month, and a part-month counts as a whole month.