Export and VAT Exemption (Article 11 of Law No. 3065)

VAT Law No. 3065, article 11, determines that export transactions are exempt from VAT. The exporter can recover the charged VAT by refund or offset.

Exception Types

• Export of goods
• Export of services
• Roaming services
• International transportation
• Delivery to diplomatic representations

Export Documents

• Customs exit declaration
• Invoice
• Bank transfer receipt (foreign exchange entry)
• Service export: contract/receipt documenting that the export has been made

Refund Request Process

1. Request attached to the declaration
2. Tax office examination
3. CPA (Sworn-in Certified Public Accountant) report (certain amount above)
4. Offset or cash refund

Service Export Conditions

• The service must be provided for the customer abroad
• The customer's foreign address must be written on the invoice
• Use of the service must be abroad
• Payment must be made in foreign currency

Council of State 4th and 9th. Chambers

The Council of State states that for the application of the service export exception, the condition of "use of the service abroad" must be concretely proven, and merely issuing an invoice to the foreign company is insufficient.

Tax law lawyer is recommended.