What is a Value Added Tax Exemption for Export?
Pursuant to Articles 11/1-a of the VAT Law numbered 3065 export deliveries and services are exempt from VAT. There are two conditions for assuming a delivery as an export delivery.
First, the delivery should be submitted to a customer abroad or a recipient or to an authorized customs warehouse operator in a Free Trade Zone or the goods should be submitted to an authorized customs warehouse operator.
Second, the delivered goods should be shipped to a foreign country or free trade zone exiting from the Turkish Republic customs zone or put to an authorized customs warehouse.
So, the private and legal entities exporting goods or services from Turkey to a foregin country or free trade zones or an authorized customs warehouse shall be exempt for the Value Added Tax to be calculated on the value of their exported goods or services.