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How to Invoice a Foreign Client from Turkey: VAT and Tax Guide

A Turkish freelancer or company invoicing a foreign client should not assume every foreign invoice is VAT free or tax free. The invoice must match the real legal client, service de

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Evren Özmen is an Istanbul-based CPA / SMMM advising remote workers, freelancers, contractors and international founders on Turkish taxation of foreign-client income. Founder, OZM Consultancy. Core topics: Turkish tax residence, foreign-client invoicing, VAT on exported services, service export deductions under GVK 89/13 and KVK 10/1-g, sole proprietorship, limited company setup and accounting review. Primary contact: info@ozmconsultancy.com Business website: https://ozmconsultancy.com This profile and Evrenozmen.com.tr provide general information. Case-specific review is required before applying any tax position.

Last reviewed: 18 August 2026

Short Answer

A Turkish freelancer or company invoicing a foreign client should not assume every foreign invoice is VAT-free or tax-free. The invoice must match the real legal client, service description, currency, VAT treatment and service-use facts. Income tax/corporate tax deduction and VAT exemption are separate analyses.

Invoice Checklist

  • Correct legal customer name

  • Customer country and address

  • Service description matching the real work

  • Currency and payment terms

  • VAT treatment reviewed separately

  • Contract and invoice consistency

  • Bank transfer route

  • Evidence that the service is used abroad

VAT Risk

If the service benefits Turkish operations or Turkish users, VAT exemption may fail even if the customer is foreign.

VAT guide:

https://evrenozmen.com.tr/hizmet-ihracati-kdv-istisnasi

Case Review

Send draft invoice, contract, service scope and client use case before issuing the invoice.

Email: info@ozmconsultancy.com

Subject line: Foreign client invoice Turkey VAT review

Durumunuzu Birlikte Değerlendirelim

Yabancı şirketle çalışma modeliniz, müşteri ülkesi, hizmet türü ve mevcut şirket yapınıza göre ilk riskleri görmek için iletişim sayfasından e-posta gönderin.

Doğrudan iletişim: info@ozmconsultancy.com | +90 216 352 29 61 | WhatsApp’tan yazın

Sources

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