CEVAP:

Turkish taxation system levies value added tax on the supply and the importation of almost every goods and services at each stage of the production and the distribution process.

People or entities who supply goods or services within the scope ot their commercial, industrial, agricultural or independent professional activities within Turkey or people or entities who import goods and services as VAT taxpayers are liable to VAT in their taxable transactions, irrespective of their legal status or nature and their position with regard to other taxes. However, liability for the tax levies on the person who supplies or imports goods or services, the real VAT burden is on the final consumer.