Fiscal subject related
The Revenue Administration of Turkey is gradually rolling out a new e-Declaration system for submitting VAT returns, replacing the older electronic declaration platform with updated, open-source software.
The system covers the following VAT return types: VAT1 – Standard VAT Return (KDV1), VAT2 – Reverse Charge VAT Return (KDV2), VAT2B – Special Reverse Charge Declaration (KDV2B), VAT4 – Withholding VAT Return (KDV4), Special VAT Return (KDV9015).
The implementation is being introduced in phases across different provinces:
- September 2025: Pilot started (Eskişehir, Kırşehir),
- November 2025: Expanded to Konya, Muğla,
- December 2025: Added Afyonkarahisar, Bursa, Kırıkkale, Yalova,
- March 2026: Extended to multiple additional provinces.
From May 1, 2026, the system applies to taxpayers in: İzmir, Adana, Gaziantep, Mersin.
Applies starting with April 2026 VAT returns.
Taxpayers must submit VAT returns through the Digital Tax Office using the new e-Declaration system. They must use the updated forms:
- 0015-KDV1
- 4017-KDV2
- 4018-KDV2B
- 0016-KDV4
- 9015-KDV9015
Tax professionals (accountants and service providers) can file returns via system integration (web services). This is only possible if their accounting software is integrated with the e-Declaration system.
Turkey is expanding its modernized VAT filing system nationwide, requiring affected taxpayers to switch to the new platform and updated forms as the rollout continues.
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