For foreign companies making taxable supplies in Turkey, there may be a statutory obligation to register for VAT.  Once registered, non-resident traders must comply with local filing rules (see below).

Typical situations requiring a Turkish VAT registration include:

• Where goods are delivered within Turkey;
• Where goods are imported into Turkey;
• Export of goods from Turkey;
• Supply of services where the place of supply is Turkey.

There is no threshold for registration in Turkey. It is compulsory to register in Turkey if taxable supplies are made.

In Turkey it is necessary for non-resident traders to form a permanent establishment in order to register for VAT. This can be in the form of either: a joint stock company; a limited liability company; or a branch. There are various requirements and obligations to set up a permanent establishment in Turkey, depending on the type of establishment. However since the "Foreign Direct Investment Act No:4875" entered into force as of June 2003, it is no longer necessary for foreign companies to gain any additional approvals or authorisation to set up a permanent establishment in Turkey that are not also applicable to resident traders.