VAT REFUNDS IN DELIVERIES AND SERVICES TO EXHIBITORS NOT RESIDING IN TURKEY

It is ensured in Article (11/1-b) of Law No.3065, VAT paid due to goods and services that those not having any residence, registered office, and legal and business center in Turkey purchase as a consequence of their participation in fairs shall be refunded provided that it is reciprocal.

Our primary service offer is Value Added Tax (VAT) refunds for foreign companies operating in the European Union (EU) and Turkey. VAT is received in various transactions across Turkey and the EU. They include accommodation in hotels, renting exhibition areas, services or materials that suppliers provide for fairs.

HOW CAN ONE KNOW IF THEY QUALIFY TO RECLAIM VAT?

In order to qualify, the following conditions must be fulfilled:

1. Travels must be for business purposes to take part in fairs.
2. Companies must be registered in a different country to the country in which they are traveling.
3. Companies must not be registered for VAT in the country from which refunds are claimed.

HOW LONG DOES IT TAKE TO RECEIVE REFUND?

It takes between three and nine months.

The refund of VAT paid due to these transactions is possible provided that it is reciprocal from Turkey. The countries where reciprocity is provided in this context are given below.

• Bosnia & Herzegovina
• Bulgaria,
• Denmark,
• France,
• Netherlands,
• Switzerland,
• Italy,
• Malta,
• Norway,
• Portugal,
• Romania,
• Slovakia,
• Slovenia,
• Hungary

Tax Administration of the Republic of Turkey does NOT approve below countries that can claim VAT. However, they allow Turkey to provide VAT refunds.

• Austria,
• Belgium,
• Luxembourg,
• Iceland,
• Monaco,
• Spain,
• Sweden,
• England,
• Germany,
• Montenegro,
• Serbia,
• Canada