VAT amounts are taken into account in transactions that require VAT refund
VAT incurred in the period in which the transactions giving rise to the right of return are realized is not required to be refunded
For VAT refund in exports, the VAT incurred must first be subject to deduction
Refund application according to export value has started for exports of goods made by manufacturers
The refund application according to the export price can be utilized as of 01.05.2022).
Source: alomaliye.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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