Vat Refund Services

As known, supplies and services given in Turkey are dependent on Value Added Tax (VAT) except the ones mentioned above according to the VAT Law numbered 3065;

  • Deliveries including stoppage (Article 9)
  • Good exportations and deliveries for exportations (Article 11/1-a)
  • Deliveries to non-residents in Turkey (Article 11/1-b)
  • Export registered Deliveries (Article 11-c)
  • Constructions and importations of aircrafts and vessels and services given to these vehicles. (Article 13)
  • International transportation activities (Article 14)
  • Diplomatic exemptions (Article 15)
  • Deliveries subject to reduced rate (Article 29)

Since the activities mentioned above are exempt from VAT, VAT paid to the related tax office by the company can be treated as input with VAT Refund and Certification Reports written by a Sworn Chartered Accountant.

All kind of consultancy for VAT refunds given by Moore Stephens Turkey is held by Sworn Chartered Accountants, Certified Public Accountants and audit staff of our VAT Refund Department. Supplier analysis, cross checking with the Companies and analytical reviews are also held carefully and rapidly by our Company for the accuracy of full certification process and VAT Refund Reports are prepared.

In this context;

  • Preparation of VAT refund files and examining compliance with legal legislation and with declarations,
  • Checking and approval of the declaration, if necessary, correction of the declaration,
  • Preparing and following up cross checks,
  • Preparing VAT refund report,
  • Delivering VAT refund report to the related tax institution,
  • Follow ups and responds to the deficiencies report prepared by related tax institution.


Also, the VAT refunds from other exemptions and deferral-cancellation on the operations within inward processing authorization certificate are in our service portfolio.