Opportunity to refund VAT for service problems

The Statement of Modification of the General Statement of Implementation of the Value Added Tax prepared by the Ministry of Finance and Finance was published in the Official Gazette and entered into force.

Consequently, it was possible to bring the amount from abroad in Turkish liras in VAT refunds, which are exempt from service exports.

Before editing, refund of incurred VAT can be found exempt from KDV foreign currency exchange related export services, but the cost of service exports was due to the requirement being brought to Turkey.

The regulation took into account the increasing prevalence of the Turkish lira in international payments. The billing services indicated in the issuance of money the Turkish lira, the price that was brought to Turkey as the Turkish lira also returns documents that prove that it has been possible to do.


On the other hand, with Law No. 7256 published in November 2020, the durations of some expired items in the VAT Law were extended.

The implementation of the VAT exemption of deliveries and services to be carried out within the framework of the Istanbul Seismic Risk Reduction and Emergency Preparedness Project (ISMEP), which has been expired and expanded in this context with the new statement, will be delivered to whom it will donate computers and related hardware and software to the Ministry of National Education, issues related to the application of the VAT exemption in acquisitions.

It will be held in Turkey in 2021 on the occasion of the final of the UEFA Champions League, the participating UEFA football clubs and foreign institutions, the organization in charge, this competition was carried out in this way for the delivery of goods and services of services with what is applied in them makes their goods delivered and services rendered from the standards and exemption procedures of KDV.


The operation of the institution “Invitation to Sign” was agreed, which was revised in the Tax Procedure Law No. 213, in accordance with the application of the special VAT principles.

Thus, it was explained that the taxpayers who corrected their statements regarding the use of false or misleading documents in terms of their content within the scope of the invitation to institutional annotation, that these corrections are also valid for the application of the special VAT base and that special principles will apply. It will not apply to those who correct their statements in this way, avoiding two transactions on the same subject.

Furthermore, by ensuring that those who did not register the documents in question or those who removed them from their records prior to the request for an invitation to disclose their situation to the tax offices, are not subject to the request for special basis and possible delays in VAT refund processes were prevented.


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