VAT Law No. 3065 article 11: Export transactions are within the scope of VAT exemption.
Exception Types
- Export of goods
- Export of services
- Roaming services
- International transportation
- Delivery to diplomatic representations
Export of services Conditions
- Service for overseas customer
- Customer's foreign address on the invoice
- Using the service abroad
- Payment in foreign currency
Return Process
- Request attached to the declaration
- Tax office examination
- CPA report (above the threshold)
- Offset or cash refund
Council of State 4th and 9th Chambers
The chambers state that in order to apply 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 lawyer is recommended.