Turkey: About Value Added Tax (VAT)
Last updated, August 2023

Update: Please be aware that, as 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%.


General information

TikTok is responsible for determining, collecting and remitting Value Added Tax ("VAT") on the supply of Ad Services in Turkey from 1 November, 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.


Note: TikTok is not able to advise you on any tax matters. Please contact your tax adviser and/or local tax authority if you have any questions relating to your tax status and your associated tax rights and obligations.


How do I provide my VAT No. to TikTok?

1. ​If you purchase the Ad Services through the TikTok Support Team, please reach out to your TikTok Support Team member to update your tax status and provide them with your official VAT certificate to menat-sales-ops@bytedance.com


OR


2. ​If you purchase the Ad Services through your TikTok Ads Manager Account, and the billing country for your account is set to Turkey, follow these steps:

  • ​Go to TikTok Ads Manager Account Setup

  • ​Update your tax status to be a VAT registered business.

  • ​Provide (or update) your valid VAT No. (in 10-digit numeric), business name and billing address.


What happens once I provide TikTok with my VAT No.?

Once submitted, TikTok shall initiate a review process to determine the validity of your tax status and VAT No.


How long will it take TikTok to verify my VAT No.?

TikTok aims to review all VAT No. submissions within 24 to 72 hours.


What happens to any purchases made while my VAT No. is under 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.


What happens if TikTok determines that my tax status and/or VAT No. is not valid?

If TikTok rejects your tax number and/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. In this circumstances, you may revisit or update your tax status and VAT No. in order for TikTok to initiate a second review.

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