Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

February 28, 2020

Turkey updates draft DST Communiqué

Executive summary

On 5 February 2020, the Turkish Government published the Draft General Communiqué on the Implementation of the Digital Services Tax (Draft DST Communiqué).1

The Draft DST Communiqué was updated on 28 February 2020 and republished on the website of the Turkish Revenue Administration.

This Alert summarizes the revisions (newly introduced exclusions) to the DST provisions.

Detailed discussion

Advertising services provided in a digital environment

There are no revisions to this section.

Services for sales of audio, visual or digital content and use of digital content

As revised, the following are not considered as digital content:

  • Storage of digital data on online platforms
  • Tickets sold in the digital environment that provide the right to use of services that are the subject of an actual presentation such as; cinema, theater, concert, museum, sporting competitions, bus, train, plane tickets.

In addition, the activation or download of the software, which is required for a sold product to operate and is incorporated by the seller within the product itself during the sale, is not considered as the sale of content made in the digital environment, provided that there is no separate fee for this operation.

Providing and operating a digital environment through which users can interact

The revenue generated from the sale of goods and services by the seller of such goods and service is not within the scope of the DST. However, in order to treat the transaction as a sale of goods and services, the sale transaction should be performed by these entities and responsibilities arising from the consumer rights should belong to these entities. Otherwise, such transaction will fall under the scope of DST.

The following are considered as within the scope of DST:

  • Revenue generated from the delivery of this service by company (C), which mediates the sale of various culture, art, sports and similar event tickets and transportation tickets through its website.
  • Company (D) who provides the digital environment for people to share information regarding their professional careers and professional interests.

Digital services that are provided in the digital environment by stock markets, clearing centers and deposit institutions resident in Turkey and abroad that operate within the scope of their duties and powers authorized under their relevant legislation, all kinds of games of chance arranged by institutions and organizations that are authorized and the sale of betting tickets or coupons that provide the right to participate in mutual betting under the capacity of a virtual dealer are not considered within the scope of DST.

Intermediary services to services offered in a digital environment

There are no revisions to this section.

Other considerations

  • The date for the Documentation and Notification Obligation Regarding Exemption has been amended to 30 June instead of 31 May.
  • For the implementation of the exemption article regarding Article 4 of the Banking Law, the exemption can be applied regardless of the residency of the bank or other financial institutions.
  • There are also some explanations to clarify what kinds of research and development (R&D) products are not included within R&D exemption.


  1. See EY Global Tax Alert, Turkey Publishes Draft General Communiqué on Digital Services Tax, dated 6 February 2020.

For additional information with respect to this Alert, please contact the following:

Kuzey Yeminli Mali Müsavirlik A.S. Istanbul



The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more