VAT Consulting

KDV Danışmanlığı

VAT Consulting… Value Added Tax (VAT) is the specific name given to the tax that the seller calculates and collects from the buyer and pays to the tax office during the delivery of goods and services in Turkey. VAT applied within the framework of the Law No. 3065, which entered into force in 1985, is, in fact, a type of consumption tax. Due to the discount mechanism in its nature, taxpayers do not have a tax burden as a principle and the tax burden is given to the last consumer.

Many companies today apply for consultancy services on Value Added Tax which can closely affect their financial structures. As AG Audit, we provide consultancy services to national and international enterprises operating in every sector with our professional expert team. You can contact us to get effective and proper service for VAT consultancy.

VAT Consulting Service

Our expert team in the field of VAT consulting services consists of experienced people who have been trained in tax inspection and tax refund processes in the public sector, as well as ones who have provided audit and consultancy services in the private sector. Our team aims to deliver accurate, reliable, efficient and fast service to enterprises of all kinds considering the current legislation and practices so that enterprises do not face financial burdens and losses regarding VAT refund receivables.

Services we offer within the scope of VAT Refund:

  • Determining the legal status of sales subject to refunds that breach the VAT law,
  • Providing references in accordance with the relevant legislation at the stage of application to the Tax Office  to which the company is affiliated in terms of the VAT to be refunded,
  • Checking the accuracy of the VAT refunded amounts regarding mandatory refund periods specified by relevant legislation, taking the company’s legal records into account,
  • To carry out the necessary counter-examination works before the manufacturers who purchase goods by paying VAT from suppliers who are not manufacturers but export ready-made goods,
  • Preparation of YMM VAT return certification report,
  • Preparation of YMM VAT return certification report and submission to the relevant tax office,
  • Preparation of VAT Refund YMM Certification Report and elimination of deficiencies,
  • Controlling the corrected VAT returns that must be submitted during the VAT refund process, finalizing the VAT refund process and ensuring that the refund is made, and ensuring that the letters of guarantee submitted to the Tax Office Directorate are returned to the taxpayer,
  • Finalization of the refund file in consultation with the Tax Office.

Our customers who receive the service have a smooth VAT refund process under the supervision of our expert staff, from the first to the last stage.

VAT Consulting Services

  • Information on VAT accounts,
  • Answering questions about legal regulations regarding VAT legislation,
  • Providing consultancy services for the problems faced by the companies regarding VAT reduction, refund and deduction,
  • Performing Value Added Tax refund calculations,
  • Sharing information about specific transactions and exceptions,
  • Preparation of reports required for refund or financial collateral resolution procedures,
  • Supervision of legal compliance.

Which Transactions are Subject to Value Added Tax?

  • Delivery services within the scope of commercial, industrial, agricultural and self-employment activities,
  • Leasing of movable and immovable properties and rights,
  • Import of all kinds of goods or services,
  • From all kinds of communication services,
  • All kinds of gambling/betting games,
  • Oil and gas transportation by pipeline,
  • Concerts and shows where professional artists take part,
  • Matches and competitions where professional athletes take part,
  • Sales made in customs warehouses,
  • Sales made by an auction

Value Added Tax Rates

There are 3 VAT rates to be applied during product delivery services e in our country. Of these, the general rate is fixed to 18%, and the discounted rates are either 1% or 8%.

VAT rates;

Some transactions with a rate of %1:

  • Cereals, pulses, agricultural products with high export potential (raisins, dried figs, dried apricots, etc.),
  • Used passenger cars and tractors,
  • Houses below a certain value, not exceeding 150 m²,
  • Some machines and devices are used in manufacturing.

Some transactions with 8% rate:

  • Food ingredients,
  • Textile and apparel products,
  • Special education, course, service, dormitory services,
  • Human, veterinary and phytosanitary services, medicines and devices,
  • Cinema, theatre, opera, operetta, ballet, museum entrance fees,
  • Food and accommodation services,
  • Agricultural tools and equipment, some professional equipment, and furniture.

For all transactions that are not included in the list of goods and services in which the VAT rate is applied 18%,  1% and 8% VAT rates will be applied.

You can get information about the details of VAT rates on the official website of the Revenue Administration (GİB)

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