Είναι Υποχρεωτικό το E-Τιμολόγιο; Οδηγός 2026 για Ιδιοκτήτες Σαλονιών
Υποχρέωση e-τιμολογίου, όρια, βήματα μετάβασης και κυρώσεις για ιδιοκτήτες σαλονιών — ενημέρωση κανονισμών 2026.
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What Is VAT Withholding? Why It Matters for Barbershops
VAT withholding (KDV tevkifatı) is a system used in Turkey where the buyer pays a specific percentage of the VAT on an invoice directly to the tax office on the seller's behalf, and pays the remainder to the seller. As of 2026, the withholding rate for barbershops and hair salons in Turkey is 9/10 — meaning 90% of the invoice's VAT is declared by the buyer, and only 10% by the barbershop.
In this guide, we walk through the withholding rates, the calculation formula, how it should appear on the invoice, and the most common mistakes — with concrete examples.
Withholding rate: barbershop/salon services
Per the Turkish Revenue Administration's (GİB) general communiqué:
- Barbershop, hairdressing, and beauty salon services: 9/10 withholding (for services provided to VAT-registered buyers).
- Individual (retail) customers: Withholding does not apply (individual customers are not VAT payers).
- Corporate customers (Ltd., A.Ş.): Withholding applies.
Important: withholding only applies to specific sectors and specific buyer types. There is no withholding on invoices issued to individual customers.
Calculation formula
Scenario: A barbershop provides a hair care service to a corporate client (a Ltd. Şti.). The service fee is 1,000 TL, VAT rate 18%.
| Item | Calculation | Amount |
|---|---|---|
| Service fee | 1,000 TL | 1,000.00 TL |
| VAT (18%) | 1,000 × 0.18 | 180.00 TL |
| Total invoice amount (gross) | 1,000 + 180 | 1,180.00 TL |
| Withholding amount (9/10 of the VAT) | 180 × 0.9 | 162.00 TL |
| Amount payable to the barbershop | 1,180 - 162 | 1,018.00 TL |
| VAT the buyer remits to the tax office | 162.00 TL | 162.00 TL |
| VAT the barbershop remits to the tax office | 180 - 162 | 18.00 TL |
In other words: the barbershop receives 1,018 TL and declares 18 TL of VAT to the tax office. The buyer's company pays the barbershop 1,018 TL, and separately declares the 162 TL as withholding on its own KDV-2 return.
How it appears on the invoice
On an e-invoice or paper invoice, the withholding section should look like this:
\\\` Service fee 1,000.00 TL VAT (18%) 180.00 TL VAT withholding (9/10) -162.00 TL AMOUNT DUE 1,018.00 TL
Withholding type: Barbershop, hairdressing, beauty salon services Withholding rate: 9/10 \\\`
In the e-invoice's UBL-TR XML, the WithholdingTaxTotal field must be filled in. Glanevo's e-invoice integration calculates this automatically.
Filing process
Filing happens on both sides:
Barbershop (seller) side
- KDV-1 return: Total VAT minus withholding = VAT payable.
- In the example above, that's 18 TL of VAT declared.
Buyer's company (corporate) side
- KDV-2 return: The withholding amount (162 TL) is declared here.
- This amount can then be used as an input credit on the KDV-1 return.
In Turkey, returns are typically filed on the 24th–26th of each month (confirm the exact dates with your accountant).
Common mistakes
Mistake 1: Applying withholding to individual customers
Wrong. Individual customers are never subject to withholding. The invoice shows standard VAT, and the withholding field stays blank.
Mistake 2: Using the wrong rate (5/10, 7/10, etc.)
Wrong. For barbershops and salons, the rate is fixed at 9/10. 5/10 applies to construction, 7/10 to other categories entirely.
Mistake 3: Collecting the withheld amount from the buyer
Wrong. Withholding is the buyer's own responsibility. The barbershop only ever collects gross minus withholding = net.
Mistake 4: Forgetting the KDV-2 filing (buyer's side)
Wrong. The buyer's company is required to file the KDV-2 return. Failing to do so triggers a special irregularity penalty.
Mistake 5: Missing withholding field on the e-invoice
Wrong. If the withholding field is left blank, GİB's system can reject the invoice outright.
Which services does it apply to?
Since 2024, GİB withholding applies to specific service sectors:
- ✅ Barbershops, hairdressers, beauty salons
- ✅ Massage parlors
- ✅ Tanning salons, laser hair removal
- ✅ Spas, hammams, saunas
- ❌ Cosmetic surgery (a healthcare service — falls under a different VAT regime)
- ❌ Sale of cosmetic products (a goods sale — no withholding applies)
A practical tool: Glanevo's automatic calculation
In Glanevo's POS module:
- Customer type (individual / corporate) is selected.
- The system automatically calculates withholding (only for corporate customers).
- The e-invoice's UBL-TR XML is generated automatically.
- A monthly reporting file goes out to your accountant.
Manual calculation means errors. Software means an automatic, correct calculation every time.
External source
The Turkish Revenue Administration's official website publishes the withholding communiqués and current rates — the authoritative source for 2026.
Bottom line
VAT withholding sounds complicated, but it only applies to corporate customers, at a fixed 9/10 rate. For a salon that works mostly with individual customers, it barely touches day-to-day operations. But the moment you invoice a corporate customer, getting the calculation right becomes critical.
Glanevo's e-invoice module automates this process end to end. Your accountant handles the reporting side. Leave the manual math behind.
Important note: This article is a general guide. For your specific situation, always consult your accountant. Tax regulations in Turkey can change during the year; the 2026 rates may be revised by year-end.