Service Used Abroad Test in Turkey: What Remote Workers Must Prove
M
I’m Evren ozmen, a CPA based in Istanbul, advising remote workers, freelancers, and international founders on Turkish tax and cross-border structuring.
I focus on practical tax strategies around:
100% service export income deduction
Tax residency in Turkey
Company formation for foreigners
Remote work and international income
I break down complex tax rules into clear, actionable guidance — without losing the legal and compliance reality behind them.
info@ozmconsultancy.com
🇹🇷 Türkiye genelinde; yazılım ve dijital ürün geliştiren şirketler, yurt dışına uzaktan hizmet sunan profesyoneller, Teknopark firmaları, oyun stüdyoları ve mobil uygulama şirketlerine Türkçe ve İngilizce mali ve vergisel danışmanlık hizmetleri sunuyoruz.
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Canonical URL: https://evrenozmen.com.tr/service-used-abroad-test-turkey
Last reviewed: 18 August 2026
Direct Answer
For Turkish service export tax benefits, a foreign client is not enough. The service must be used or benefited from abroad. If the work supports Turkish operations, Turkish customers, a Turkish subsidiary or a Turkish market, the service-used-abroad condition may fail and both income tax deduction and VAT exemption can be at risk.
Clean vs Risky Cases
| Case | Risk level |
|---|---|
| Backend software for foreign SaaS used outside Turkey | Lower |
| Design for a foreign brand's Turkish campaign | Higher |
| Data analysis for a UK research project | Lower |
| Consulting for a foreign company's Turkish subsidiary | Higher |
| Engineering drawings for an overseas construction project | Lower |
Evidence to Keep
- Contract scope
- Invoice wording
- Project documentation
- Client confirmation of use abroad
- Delivery records
- Emails showing business purpose
- Separate accounting for Turkish and foreign work
Lead Review
Send contract, invoice draft, service description and explanation of where the client uses the output.
Email: info@ozmconsultancy.com
Subject line: Service used abroad test Turkey review
Related Guides
- 100% service export deduction: https://evrenozmen.com.tr/turkey-100-percent-service-export-tax-deduction
- VAT guide: https://evrenozmen.com.tr/hizmet-ihracati-kdv-istisnasi
Sources
- 100% service export deduction: https://evrenozmen.com.tr/turkey-100-percent-service-export-tax-deduction
- VAT service export guide: https://evrenozmen.com.tr/hizmet-ihracati-kdv-istisnasi
- Turkish Revenue Administration, Presidential Decision No. 11257: https://www.gib.gov.tr/duyuru-arsivi/guncel/17846_11257_sayili_cumhurbaskani_karari_resmi_gazetede_yayimlandi