Deliveries of goods and services made in Turkey are subject to value added tax. However, since some activities are not subject to VAT in accordance with the value added tax law or are subject to VAT at a lower rate than the general rate, the value added tax paid by those doing business in these fields in Turkey and which cannot be eliminated through deduction will be refunded with a CPA report prepared by Sworn- In Certified Public Accountants.

          In short, in its simplest form, VAT refund means that in cases where the value added tax charged by any business cannot be reflected to the final consumer, the difference in value added tax is requested from the state.

          As Arıcı Bağımsız Denetim ve Yeminli Mali Müşavirlik, with our expert team in the field, our customers who request VAT refund; First of all, we determine the potential refund amounts that can be received, confirm the accuracy of the VAT discount and underwriting lists, submit the VAT refund report to the tax office, following the counter examinations made to the supplier companies, and ensure that the VAT refund is made to the taxpayer in cash or on account.

Who Can Receive VAT Refund?

• Those who provide services and deliveries subject to partial withholding (Value Added Tax Law Article 9)
• Those who make deliveries within the scope of goods exports, export registered deliveries, service exports, passenger accompaniment and suitcase trade (Value Added Tax Law Article 11)
• Those who manufacture and construct the sea, air and railway transportation vehicles specified in the article, those who import and service these vehicles, those who provide service to sea and air vehicles at ports and airports ,those who deliver machinery and equipment within the scope of the document to taxpayers who hold Investment Incentive Certificates (Value Added Tax Law Article 13)
•  Those who carry out international transportation activities (,(Value Added Tax Law Article 14)
•  Those who make deliveries in accordance with the provisions of international agreements within the scope of Article 29/2.
• Those who provide deliveries and services subject to a discounted rate within the scope of article 29/2