Registration and Fiscal Representation - Champions League

UEFA Champions League Final 2023, Legal Information

Content Type
UEFA Guidelines

A VAT registration becomes mandatory when the person or legal entity starts its operational activities in Türkiye. No threshold applies for the annual turnover of taxable supplies in Türkiye.

A non-established business may not register for VAT in Türkiye.

VAT Returns and Refunds

VAT registered person and entities in Türkiye must file monthly VAT returns.

In general, input tax incurred by a non-established business in Türkiye is not recoverable.