VAT Exemption in Construction Donations – Refund in VAT Exemption

Refund in VAT Exemption

1.1. Refund for Sellers of Donors

The sellers should provide the documents that are indicated below in order to have refund in VAT Exemption:

• Standard petition for refund request.
• VAT list for the period in which the exemption is declared.
• Loaded VAT list of the work that gives the right of refund.
• Requested VAT calculation table.
• List of sales invoices.
• A copy of the Exemption Certificate and the list of goods and services that given the tax office and used for the work.
• According to amount, the CPA Report.

1.2. Refund For Donors

The following documents shall be sought for the return requests of donors receiving goods and services by paying VAT:

• Standard petition for refund request.
• The list of VAT to be deducted for the period in which the exemption is declared (not required for those who do not have VAT).
• Loaded(for the work) VAT list approved by the relevant administration or organization that belongs to the expenditure under the project.
• Example of the list of goods and services to be taken by applying the exemption within the scope of the project.
• According to amount, the CPA Report.

2.1. Reduction From Existed VAT Liability

The demand for reduction is fulfilled regardless of the amount of tax inspection report, CPA report and deposit.

2.2. Refund as Cash

• Cash refund requests not exceeding 5000 TL shall be carried out without any tax examination report, CPA report and deposit.
• In case of exceeding 5000 TL, the return of the VAT shall be performed according to the tax inspection report or the CPA report.
• In case of refund requests exceeding 5000 TL and the deposit is given, the return shall be fulfilled. The deposit is solved according to the results of the tax inspection report or the CPA report.