‘VAT Exception’ Received for YouTubers and Application Developers

In the past weeks, a regulation has been made that closely concerns people who produce all kinds of content on the Internet, such as YouTubers, and application developers. According to this regulation, people who produce content ‘on social network providers’ earn their annual income. be less than 650 thousand TL 15% tax will be applied in the event of a tax, and up to 40% tax will be applied if it earns more than that.

With the Official Gazette published today, a decision was taken that closely concerns content producers and application developers. With the Communiqué Amending the Value Added Tax General Implementation Communiqué, content producers and application developers, VAT (Value Added Tax) was exempted.

The following statements were included in the published decision;

“Delivery and services subject to income taxed within the scope of repetitive article 20/B of the Income Tax Law in article (17/4-a) of Law No. 3065 It is exempted from VAT.

The said exemption will be applied to the deliveries and services subject to the taxable income within the scope of the said article as of 1/1/2022.

According to this,

“As of 1/1/2022, those who share content such as text, images, audio, video through social network providers on the internet social content creators for mobile devices such as smartphones or tablets with the app developers on the delivery and services subject to the income taxed under the repetitive article 20/B of the Income Tax Law, which they obtain through electronic application sharing and sales platforms. VAT is not calculated”