Refund Vat in Turkey-OZM-CONSULTANCY

info@ozmconsultancy.com

I have a refund regarding transportation activities:

– If your domicile, workplace, legal center and work center is not located in Turkey,

– If you are a resident of  a country providing reciprocity between Turkey on VAT refund, ( Bosnia- Herzegovina, Bulgaria, Denmark, Finland, France, Netherlands, Ireland, Switzerland, Italy, Malta, Norway, Portugal, Romania, Serbia, Slovakia, Slovenia) ( VAT Law – Circular numbered 60)

– If the delivery of goods and services regarding the transportation activity are fuel, spare part, maintenance and repair,

– If the cost of the purchased goods/services, including VAT, is over the limit of invoicing within the related period. ( 900 TL for 2016)

– You can get your VAT refund by applying to the İstanbul Tax Office Directorate Boğaziçi Corporate Tax Office Directorate or Marmara Corporate Tax Office Directorate with a petition.

I have a refund regarding participation to exposition, exhibition and fair:

– If your domicile, workplace, legal center or work center is not located in Turkey,

– If you are a resident of  a country providing reciprocity between Turkey on VAT refund, ( Bosnia- Herzegovina, Bulgaria, Denmark, Finland, France, Netherlands, Ireland, Switzerland, Italy, Malta, Norway, Portugal, Romania, Serbia, Slovakia, Slovenia) ( VAT Law – Circular numbered 60)

– If the delivery of goods and the execution of services regarding the participation to exposition, exhibition and fair are exclusively related to these jobs (accommodation included),

– If the cost of the purchased goods/services, including VAT, is over the limit of invoicing within the related period. ( 900 TL for 2016)

– You can get your VAT refund by applying to the tax office determined by the Tax Office Directorate/ Defterdarlık at the province where the exposition, exhibition and fair activities are executed with a petition.

I have a refund resulting from the touristic shopping:

You cannot get VAT refund in case you bought a touristic service.

– If you are a foreign national individual not residing in Turkey,

You can get refund of VAT providing that you get the goods out of Turkey within 3 months beginning from the date of the invoice or similar documents and if :

each invoice for the goods you purchased is over 100 TL (VAT exclusive),

the goods you purchased are not among the goods listed in Special Compsumtion Tax Law Annex I,

the seller from whom you purchase goods is a taxpayer who has the License of VAT Export Exception or is eligible to prepare the special invoicing.

The special invoice which is prepared by the seller for the sales under exception needs to involve the following information;

– Type and number of your passport,

– The branch of your bank and your account number in that bank.

The seller has to prepare the invoice as 4 copies and submit 3 of them to you.

If you want to get your refund from the bank branch at customs;

The  salesperson should give you a cheque belong to a bank he has contract; indicating the date and number of the invoice and  the total amount of VAT as TRY(Turkish Lira)

You may get your VAT refund from the bank branch at the customs after you get the cheque and the invoice approved by the customs officer.

If you want your refund to be paid to your bank account;

In case you sent your invoice; which is approved as you carry the goods with you, within 3 months following the date of your departure; your refund might be deposited to your bank account or might be sent to your address within 10 days after the salesperson receives the invoice indicates your refund amount.

If you want your refund to be paid in cash;

The salesperson may pay your refund in cash in case you bring the approved copy of your invoice to the salesperson within 3 months following the date of your departure.

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