Turkey VAT codes and rates
Turkey charges VAT at 20%, with other rates of 10% and 1%. When you create a company in Turkey, Nefin sets up 7 sales and 7 purchase codes, each tied to a box of the KDV1 beyannamesi. Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the KDV1 Beyannamesi - Matrah ve İstisnalar and the KDV1 Beyannamesi - İndirimler, ready to file every month.
VAT codes from the KDV1 beyannamesi
Each code is the box or line it fills on the KDV1 beyannamesi, named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| M-20 | Tevkifat uygulanmayan işlemler %20 (Matrah)Default | 20% |
| M-10 | Tevkifat uygulanmayan işlemler %10 (Matrah) | 10% |
| M-1 | Tevkifat uygulanmayan işlemler %1 (Matrah) | 1% |
| 301 | Mal ihracatı - tam istisna (301, 11/1-a) | 0% |
| 302 | Hizmet ihracatı - tam istisna (302, 11/1-a) | 0% |
| 350 | Tam istisna - diğerleri (350) | 0% |
| 250 | Kısmi istisna - diğerleri (250) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| 108-20 | Yurtiçi alımlara ilişkin KDV %20 (108)Default | 20% |
| 108-10 | Yurtiçi alımlara ilişkin KDV %10 (108) | 10% |
| 108-1 | Yurtiçi alımlara ilişkin KDV %1 (108) | 1% |
| 110-20 | İthalde ödenen KDV %20 (110) | 20% |
| 109-HIZ | Yurt dışından hizmet alımı, KDV2 ile beyan (109) | 0% |
| NR-EX | İstisna / KDV'siz alımlar (beyannamede yer almaz) | 0% |
| NR-ND | İndirilemeyecek KDV'li alımlar %20 (KKEG) | 20% |
Turkey VAT books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
KDV1 Beyannamesi - Matrah ve İstisnalar
Tevkifat Uygulanmayan İşlemler
- [M-20]Matrah %20
- [M-10]Matrah %10
- [M-1]Matrah %1
Tam İstisna Kapsamına Giren İşlemler
- [301]301 Mal ihracatı
- [302]302 Hizmet ihracatı
- [350]350 Diğerleri
Kısmi İstisna Kapsamına Giren İşlemler
- [250]250 Diğerleri
Totals Nefin calculates
- [M-20-KDV] Vergi %20Sum of the tax charged in [M-20]
- [M-10-KDV] Vergi %10Sum of the tax charged in [M-10]
- [M-1-KDV] Vergi %1Sum of the tax charged in [M-1]
- [HESAPLANAN] Hesaplanan KDVTotal of [M-20-KDV] + [M-10-KDV] + [M-1-KDV]
- [TAM-IST] Tam istisna teslim ve hizmet tutarıSum of the net amounts in [301] + [302] + [350]
Purchase book
KDV1 Beyannamesi - İndirimler
108 Yurtiçi Alımlara İlişkin KDV
- [108-20]Matrah %20
- [108-10]Matrah %10
- [108-1]Matrah %1
110 İthalde Ödenen KDV
- [110-20]Matrah %20
109 Sorumlu Sıfatıyla Beyan Edilen KDV
- [109-HIZ]Yurt dışından hizmet alımı (matrah)
Beyannamede yer almaz
- [NR-EX]İstisna / KDV'siz alımlar
- [NR-ND]İndirilemeyecek KDV'li alımlar
Totals Nefin calculates
- [108] 108 Yurtiçi alımlara ilişkin KDVSum of the tax charged in [108-20] + [108-10] + [108-1]
- [110] 110 İthalde ödenen KDVSum of the tax charged in [110-20]
- [109] 109 Sorumlu sıfatıyla beyan edilen KDV (%20)Net amount × 20%, from [109-HIZ]
- [INDIRIM] İndirimler toplamı (108 + 109 + 110)Total of [108] + [109] + [110]
Source
These codes are a starting point: the rates are right, but the box references come from secondary sources (GİB KDV1 istisna kod listesi (cdn.gib.gov.tr, archived pre-2019 edition, document no. 2047) + secondary sources for İndirimler 108/109/110). Check them against your KDV1 beyannamesi before you file, and edit them in Settings, VAT rates.
Frequently asked questions
What is the VAT rate in Turkey?
The standard rate is 20%. Other rates in use: 10% and 1%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which VAT codes does Nefin set up for a company in Turkey?
7 sales codes and 7 purchase codes, each named after the KDV1 beyannamesi box it fills, for example M-20 (Tevkifat uygulanmayan işlemler %20 (Matrah), 20%), M-10 (Tevkifat uygulanmayan işlemler %10 (Matrah), 10%) and M-1 (Tevkifat uygulanmayan işlemler %1 (Matrah), 1%).
How often is the KDV1 beyannamesi filed?
Nefin defaults to monthly filing, the usual period for a small or medium registered business in Turkey. Your tax authority may assign you a different one.
Are these Turkey VAT codes official?
They are a starting point. The rates are current, but the box references could not be checked against the authority's own form, so check them against your KDV1 beyannamesi before you file.
Does Nefin produce the Turkey VAT books?
Yes. The KDV1 Beyannamesi - Matrah ve İstisnalar lists every invoice and the KDV1 Beyannamesi - İndirimler every bill, one row per document with a column for each return box, plus the totals the return asks for.