KDV Beyannamesi (Monthly VAT Return)
Monthly KDV (value-added tax) return reporting output KDV charged to customers and input KDV deductible on business purchases for the month. The net amount is paid to the Revenue Administration. Monthly filing is mandatory for all KDV-registered businesses. Turkey has no quarterly KDV option for regular businesses.
Who this applies to
- All businesses registered for KDV in Turkey
- Foreign businesses registered for Turkish KDV
- Sole traders registered under Gercek Usul (actual basis) regime
- Businesses accounting for reverse-charge KDV on foreign service purchases
What to file
KDV1 Beyannamesi via e-Beyanname: total taxable supplies by rate (20%, 10%, 1%, exempt), output KDV (hesaplanan KDV) by rate, input KDV (indirilecek KDV) on all business purchases, net KDV payable or credit carry-forward, intra-community transactions, reverse-charge self-assessment amounts, and KDV refund applications if applicable.
How to file
Electronically via GIB e-Beyanname system (beyanname.gib.gov.tr). Businesses with e-Fatura obligation must reconcile e-invoice data with the KDV return. The KDV return references the same period's e-Fatura and e-Arsiv invoices issued and received.
Payment due
KDV payable is due on the same day as the return — 26th of the following month. Payment via authorised bank branches, internet banking (GIB's online payment system), or PTT offices for smaller amounts.
Penalties for missing this deadline
Late filing fine: Ozel Usulsuzluk Cezasi at 1% of the undeclared/late KDV base (minimum TRY 4,400 per return for 2025). Late payment interest (Gecikme Faizi) on unpaid KDV from the day after the due date. Repeated late filing: increased fines and potential KDV inspection.
Filing checklist
- All e-Fatura and e-Arsiv invoices issued and received for the period reconciled
- Reverse-charge KDV calculated on foreign service invoices (Google Ads, cloud services, software subscriptions from abroad)
- Input KDV on passenger cars confirmed at 0% deductible (passenger car input KDV is non-deductible except for dealers/rental companies)
- Any export transactions confirmed as zero-rated and supporting export documentation available
- KDV refund claim documentation prepared if input KDV exceeds output KDV for the month
- Intra-group transactions checked for KDV treatment (arm's length rules for related-party services)
Common mistakes to avoid
- Omitting reverse-charge KDV on foreign digital service purchases — Google Ads, Meta Ads, cloud platforms do not include Turkish KDV; the Turkish business must self-assess 20% KDV and report it on the KDV2 declaration
- Deducting input KDV on passenger cars — this input tax is non-deductible and must be added back
- Failing to issue e-Fatura for transactions above the mandatory threshold or to required counterparties — missing e-invoices cannot be retroactively entered and may result in KDV penalty
- Carrying forward a persistent KDV credit without filing a refund application — credits do not expire but refunds require active application with supporting documentation
Never miss a Turkey deadline
AccountsOS tracks every GIB (Gelir Idaresi Baskanligi) and MERSIS (Trade Registry) deadline and reminds you weeks ahead.
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