We have a company that will do micro export and wants to get a refund for the export it has made. Can a VAT refund be received for micro export, and if so, how should the transactions be carried out?
It is possible to document exports made via mail and fast cargo transportation with the ETGB (Electronic Trade Customs Declaration), which is issued on behalf of the cargo company, includes the information of the taxpayer whose goods are sent abroad, is approved electronically by the customs directorate and transferred to the VEDOP (Tax Offices Automation Project) system.
In order to document exports made in this way, it is sufficient to present the printout of the ETGB to the tax office, and there is no need to present the wet-signed and sealed ETGB.
In this respect;
-For goods purchased with export registration and exported via cargo transportation, it is possible to request a refund by the manufacturer,
-For products purchased by paying VAT and sent abroad via mail (Cargo), by your company with the ETGB Export Declaration (Micro Export) issued on behalf of the cargo company, in accordance with Article 11 of the Value Added Tax Law No. 3065 and the principles set out in the VAT General Application Communiqué.
Source: Istanbul Chamber of Certified Public Accountants
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