Special Consumption Tax Refund

Özel Tüketim Vergisi İadesi

Special Consumption Tax Refund… We provide SCT  consultancy with our professional staff specialized in the I, II, III and IV lists attached to the Special Consumption Tax Law, in order to review the transactions within the scope of tax law and to ensure full compliance with the most appropriate tax configuration with the legislation.

What is SCT Refund?

Companies have the opportunity to receive a Refund of Special Consumption Tax for exported products, and our expert staff examines the transactions in a detailed way, by examining all import and export transactions and determining the Special Consumption Tax applied to the companies. provides support during the refund of this Special Consumption Tax to companies.

How to Get SCT Refund?

In case the SCT is paid to the customs administration at the import stage and the imported goods are exported by the importer, the SCT paid on import is returned to the importer-exporter. For example, if the imported perfume is exported by the importer, the SCT paid at customs will be refunded.

In other words, in cases where the goods imported by paying SCT to the customs administration are exported with the export declaration opened with the 1040 regime law without any change by the importer, the SCT paid to the customs administration at the time of importation can be returned by the tax office.

Period for Claiming SCT Refund

With the regulation made in the General Communiqué published in the Official Gazette dated 12.05.2018, it has been determined how the application will be made. According to the regulation, if the export is not carried out within this period due to force majeure or unexpected circumstances, the additional time requests of the exporters will be evaluated according to the explanations made by the relevant tax office/registry office in the section of the Value Added Tax General Implementation Communiqué (II/A-8.6).

Accordingly, additional time will be requested by the exporters by submitting a petition to the relevant tax office or income office within 15 days following the end of the 3-month period at the latest. Additional time requests made after this period or not made by the exporter will not be accepted.

The exporter shall indicate the force majeure or unexpected situation in the petition regarding the additional time request and attach a copy of the invoice for delivery with the export condition only. No documents will be required by the taxpayers’ Tax Office or Registrar’s Office to prove the event or situation that forms the basis of the additional time request. Tax Offices and Heads of Revenue Offices will first examine the additional time requests made to them by the relevant exporter taxpayer to see if the request is made on time. The existence of force majeure in granting additional time will be determined according to Article 13 of the Tax Procedure Law. The situations that prevent the export from being realized within the legal period and are not considered as force majeure will be considered unexpected situations.

Special Consumption Tax Refund

Excise and tax costs incurred for diesel consumption abroad (within Europe) are partially refundable for businesses engaged in the transport of goods and passengers.

These partial refunds are available in Belgium, France, Italy, Slovenia, Hungary and Spain.

Trucks weighing 7.5 Tons and buses registered in categories M2 and M3 are eligible for such returns. However, the application procedure is time-consuming and requires a high level of administrative work, and each returning country has different requirements regarding application forms and deadlines.

However, our experienced staff will make sure that your Excise Tax refund applications are filled in correctly and submitted within the given deadlines. By taking advantage of our service, you can save valuable time and internal resources and focus comfortably on your core business. You can count on us for your Special Consumption Tax refund applications. If so, take advantage of our organization’s 25 years of relationship with tax authorities and its expertise in creating the most appropriate return purchasing plan for your company.

Required Documents for SCT Refund

Our company offers you the best service with all the necessary documents for Special Consumption Tax Refund. Please contact us for information on the documents required for a SCT refund.

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