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Guide to VAT Refund Procedures for Service Exports: Exemptions, Declarations, and Refund Methods

    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.



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