Export and Full Exemption Scope VAT Refund

In accordance with the VAT Law No. 3065, no VAT is collected from buyers for deliveries made outside the customs line. Taxes borne during the production or supply phase are recovered through a refund mechanism without creating a financial burden on businesses.

What is Incurred VAT?

It consists of value-added taxes incurred due to expenses directly or indirectly related to the production, acquisition, storage, and delivery of the exported good. These amounts can be requested in cash or by offset in the period following the declaration period.

🔄 Refund by Offset

This is the process of transferring your refund receivables to your overdue or future debts. Items that can be offset:

  • Tax debts (Income, Corporate, etc.)
  • Customs duties paid at import
  • SGK premium debts
  • Debts of partners in proportion to their partnership share

💰 Cash Refund

It is the transfer of the refund amount directly to company bank accounts as cash. Implementation methods:

  • Sworn-in Certified Public Accountant (YMM) Report
  • Tax Inspection Report (VİR)
  • Refund with Collateral (Speeds up the process)
  • Refund without Collateral (After inspection)
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Procedure Note: VAT refund requests must be made in the VAT declaration for the period in which the export occurred. The process becomes official upon submission of the necessary information, documents, and reports to the tax office.

* VAT refund processes require technical expertise in line with sectoral differences and current communiqués. You can reach our expert consultancy unit for the fast and secure management of your refund receivables.