Service Used Abroad Test in Turkey: What Remote Workers Must Prove
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 custome
Last reviewed: 18 August 2026
Short 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
Case 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
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
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
