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VAT and Excise Tax Refunds

VAT refunds occur mainly in three circumstances. They are;

  • Goods and services that are except from VAT,
  • Goods and services that have reduced rate of VAT,
  • Goods and services whose VAT are withholded by the customer.

Taxpayers who have those kinds of business could have VAT returns if their VAT incurred is more than VAT payable. In this case, companies need to have a CPA report to receive VAT refund.

In this respect, main VAT refund services given by the Brainwork Yeminli Mali Müşavirlik ve Denetim A.Ş. are as follows:

  • VAT refunds results from export of goods,
  • VAT refunds results from sectors that have reduced VAT rates such as construction and textile,
  • VAT refunds results from the delivery of certain goods and services to public institutions and companies which withhold part of the VAT,
  • VAT refunds results from the delivery of goods and services to the international institutions,
  • VAT refunds results from the construction services in the framework of the Instrument for Pre-accession Assistance to European Union (IPA),
  • VAT refunds results from international transportation services,
  • Excise Tax refunds results from export of goods.