Understanding VAT Refunds on Exports: Conditions, Liability, Application, and Required Documents

• VAT is not collected on exports, but companies can reclaim VAT incurred during production or acquisition.
• Refund requests must be made with the VAT return for the month of the actual export date.
• Refund is possible if VAT paid on export-related purchases exceeds VAT on taxable transactions.
• VAT to be refunded includes direct and indirect expenses related to production, acquisition, and delivery.
• Direct expenses include raw materials, supplies, and labor for production or purchase costs for commercial goods.
• Indirect expenses include general production, marketing, sales, and administrative costs.
• VAT on Depreciable Economic Assets used for export is also included.
• Calculation considers all VAT on direct expenses, general production, administration, and ATİK, with a share for exports.
• To obtain a refund, submit a Refund Request Form, Sales Invoice List, Customs Declaration List, VAT Deduction List, and List of VAT Incurred to the tax office.

Source: ozbekcpa.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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