Value Added Tax (KDV) and Special Consumption Tax (ÖTV) can give rise to different obligations and refund entitlements depending on a company's field of activity and the transactions it carries out. VAT refund receivables arising in particular from exports, transactions subject to reduced rates and statutory exemptions play an important part in a company's financial planning.
In refund procedures, the accuracy of the calculations, the compliance of the documents with the legislation and a complete, thorough review are of great importance.
As DORU Denetim Danışmanlık, we assess VAT and SCT refund transactions within the applicable legal framework, carry out the required reviews and prepare the related certification reports.
Our VAT refund services
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VAT refunds arising from exports of goods and services
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Refunds arising from deliveries for export (ihraç kayıtlı teslim)
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Refunds relating to supplies and services subject to reduced rates
- 04
Refunds arising from VAT withholding
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Transactions involving goods carried by travellers and special invoices
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Other exempt transactions giving rise to refund entitlements
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Review of refund files in terms of documents and calculations
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Cross-checks and the necessary confirmation procedures
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Preparation of YMM VAT refund certification reports
- 10
Technical advice on refund procedures before the tax administration
SCT advisory
We advise on the tax consequences of transactions subject to Special Consumption Tax (ÖTV), review the conditions for exemptions and refunds, and support compliance with the reporting obligations set out in the legislation.
Why a properly prepared refund file matters
A VAT refund is not simply a matter of calculating the refund amount. The returns, invoices, input VAT calculations, lists of deductible VAT and other supporting documents must all be consistent with one another.
Checking documents and calculations in advance helps identify gaps that may arise during the process and ensures that the refund claim is prepared correctly.
Our approach
An assessment tailored to the needs of each business.
- 01
Understanding the business and its operations
We assess the company's field of activity, financial structure and commercial transactions, together with the scope of the service it requires.
- 02
Financial and tax analysis
By reviewing the relevant records, documents and transactions, we identify the matters that call for assessment under the applicable legislation.
- 03
Advisory and reporting
We address the findings of our review within the framework of the legislation and carry out the necessary technical opinions and reporting work.
- 04
Process follow-up
In line with the scope of the engagement, we follow up the related certification, reporting and advisory processes through to completion.