The VAT refund service covers the process of identifying, documenting, and recovering Value Added Tax (VAT) amounts that cannot be offset through deduction, in full compliance with Turkish tax legislation.
Within this scope, VAT refund files are prepared for goods exports, service exports, transactions subject to VAT withholding, and exempt deliveries and services.
Key activities under this service include:
- Classification of VAT refund-eligible transactions in accordance with legislation,
- Determination of input VAT incurred on reduced-rate transactions,
- Systematic and accounting control of refund amounts declared in VAT returns,
- Preparation of complete refund claim files and the Sworn CPA VAT refund report,
- Follow-up of correspondence, reviews, and reconciliations with the tax authorities,
- Finalization of offset or cash refund
The VAT refund process is handled more efficiently when the taxpayer has a Sworn CPA Certification Agreement.
Under this agreement, VAT refund reports prepared by Sworn CPAs (YMM) receive priority evaluation by the tax administration, facilitating faster processing and reduced guarantee requirements, thereby improving the company’s cash flow position.
