FOR THE EXHIBITORS DO NOT RESIDE IN TURKEY AND VAT REFUND ON DELIVERY AND SERVICES TO THEM

In Article (11/1-b) of Law No. 3065, who do not have residence, business, legal justification and business centers, VAT liabilities due to the goods and services they will purchase in consistent with their participation at the fairs, it has been stipulated that it all will be returned on the condition that it is reciprocal.

Basically, both for the European Union (EU) and foreign operations in Turkey, we offer services on proposal for Value Added Tax (VAT) refunds. Value Added Tax (VAT) is obligatory in various business transactions around Turkey and EU in general. This may include hotel accommodation, exhibition space rentals, services or materials provided by suppliers for the fair.

IN WHICH CASES WE WOULD BE ELIGIBLE FOR A TAX REFUND?

To grant rights,for the following conditions must be met;

1. In order to participate in the fair, the trip must be made for commercial purposes.
2. The company must have registration in a country other than the country of travel.
3. The company should not be registered with VAT in the country where the claim is made.

HOW LONG DOES IT TAKE TO BE ENTITLED FOR A REFUND?

It takes between three to nine months
The VAT payments in the form of refund for these transactions, in such cases where mutual condition is met, credit should be given.

In this context, listed countries who are granted for reciprocal transactions;

• Bosnia and Herzegovina
• Bulgaria
• Denmark
• Finland
• France
• Netherlands
• Ireland
• Switzerland
• Italy
• Malta
• Norway
• Portugal
• Romania
• Slovakia
• Slovenia
• Hungary

The following countries that are not passed criteria’s by the tax administration that could only lodge such VAT claims are obliged for tax refunds to Turkey.

• Austria
• Belgium
• Luxembourg
• Iceland
• Monaco
• Spain
• Sweden
• Britain
• Germany
• Montenegro
• Serbia
• Canada