Turkey: About Value Added Tax (VAT)

Taxes may be applicable to your purchase of TikTok Ads depending on the market or region of your "billing address", unless otherwise agreed.

Per the Presidential Decree No. 7346 published on 7 July 2023, starting from 10 July, 2023, the VAT rate on advertising services provided by TikTok will be increased from 18% to 20%. TikTok is responsible for determining, collecting and remitting Value Added Tax ("VAT") on the supply of Ad Services in Turkey from November 1, 2021.

VAT will be added to your purchase of Ad Services if you are not registered for VAT in Turkey and/or have not provided TikTok with your valid VAT Identification Number ("VAT No."). If you are registered for VAT in Turkey, and have had your VAT No. reviewed and approved by us, then no VAT will be added to your invoice and you shall be solely responsible for bearing, reporting and remitting the applicable VAT on your purchase.

If you purchase ads through your TikTok Account Manager, reach out to your account manager to update your tax status and provide them with your official VAT certificate.

If you purchase ads through your TikTok Ads Manager account, you can update your tax status to be a VAT-registered business by navigating to the Account Setup page and providing or updating your valid VAT No., business name, and billing address.

Once submitted, TikTok will review it within 24-72 hours to determine the validity of your tax status and VAT No. If TikTok rejects your tax number or your tax status is not valid, you will be able to find your rejection status and reason for rejection in your TikTok Ads Manager account settings. You may revisit or update your tax status and VAT No in for TikTok to initiate a second review.

If you make a purchase of Ad Services during the review period, 20% VAT shall be charged on your purchase and the VAT charged is not refundable. This is because your VAT No. has yet to be verified by us. Once your VAT No. has been verified, 20% VAT shall not be charged on your following purchases.

Note: TikTok is unable to advise you on tax matters. Please contact your tax advisor or your local tax authorities for any tax questions that you may have in relation to your Ad purchase.