- Manufacturers who directly export their goods can request a VAT refund of up to 10% of the export value, limited to the VAT carried forward. This is optional and applicable to manufacturers defined in the VAT General Application Circular. Refunds can be set-off without a Tax Audit Report or collateral, while cash refunds require certification agreements, especially for amounts over 100,000.00 ₺. All VAT refund claims must be made by the end of the second year following the refund claim period. Late applications are rejected and transferred to the treasury.
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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