Duyurular
Taxation of publishing computer programs on Google and Apple in Türkiye
Clarification is requested on VAT and Corporate Tax implications regarding income earned from software delivered to Google and Apple for computer games, specifically on ad revenue generated during gameplay and income from software for level advancements.
Corporate Tax Evaluation:
Under Article 10/1-ğ of the Corporate Tax Law, deductions apply only to income earned exclusively from services provided to foreign customers for their benefit abroad. However, since the income from these games comes from both domestic and international users, your company cannot benefit from the deduction for this income.
VAT Evaluation:
According to the VAT Law, services delivered for foreign customers and used abroad may qualify as VAT-exempt. However, if the computer game is used by both domestic and international users and cannot be separated, VAT must be calculated on the portion of revenue paid by Google and Apple to your company.
Source: Revenue Administration
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