Optimized VAT Recovery & Refund Solutions

Maximizing Your VAT Refund Potential

In Türkiye, the supply of goods and services is subject to Value Added Tax (VAT). However, some activities are either exempt from VAT or subject to a lower VAT rate. Businesses engaged in these activities can reclaim the VAT they have paid in Türkiye through a Certified Public Accountant (CPA) report. The entirety of our services related to VAT refunds falls under our VAT Refund Services.

The Strategic Advantage of VAT Refund Services

Under the VAT Law, full exemption covers:

• Exports of goods, export-registered deliveries, export of services, and deliveries under passenger and suitcase trade (Article 11).
• Manufacturing, construction, and importation of maritime, air, and railway transportation vehicles, as well as services provided to such vehicles at ports and airports, and deliveries of machinery and equipment under an Investment Incentive Certificate (Article 13).
• International transportation activities (Article 14).
• Partial withholding VAT transactions and refunds arising from Article 9, transactions based on international agreements (Article 19/2), and refunds from transactions subject to reduced VAT rates (Article 29/2).

In compliance with these legal requirements, businesses must manage their tax authority relationships, prepare necessary reports and lists, and obtain active consultancy to address any issues encountered.