- The document outlines the procedures for VAT refund on service exports, detailing the scope of exemption, services not covered, certification, declaration methods, and refund procedures. Services must be provided and used abroad to qualify for exemption. Certain services, like those related to goods consumed in Turkey, are not exempt. The exemption is certified by invoices issued to foreign customers. Declarations are made on VAT Return No. 1 using specific codes. Refunds require standard documentation and are contingent on the service fee being received in foreign currency.
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.
Latest Posts in "Turkey"
- Changes in “Special Tax Base Transactions” Table of VAT1 Declaration Effective October 2025
- Important Announcement on Changes to VAT Declaration (KDV1) Effective October 2025
- New Regulation on VAT Refund for Depreciable Economic Assets (ATİK) in Turkey
- Turkiye Removes US Tariffs, Introduces New Blanket Tariffs on Motor Cars Based on Engine Type
- Turkey Launches Draft for E-Expense Receipt Application, Seeks Public Feedback for Digital Transition