Specifics of selling products and getting a VAT refund for sellers from Turkey

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Before September 11, 2022, the process of exporting products from Turkey usually happened within two different scenarios:

  • Sampling—non-commercial product delivery abroad.

  • Micro-export—commercial product delivery abroad.

Starting September 11, 2022, all products exported from Turkey need to undergo the micro-exporting process. This also allows to get a VAT refund for the production or purchase of products. You can get the refund in one of the following ways:

  • receive money to your company account once a month;
  • receive payments reduction on other taxes for your business in the next quarter after you apply for a refund.

Refund amount depends on the product category as well as whether you produce your products yourself or purchase them for further reselling purposes. Your accountant can provide all the necessary information on it.

We recommend working with YMM (Yeminli Mali Müşavir)—certified accountants when applying for a VAT refund. These specialists know the process and can deal with all paperwork related to it.

To reduce prices or increase revenue using the money you receive, learn the steps to get a VAT refund.

When you send your products under the micro-export scheme, the total cost per shipment cannot exceed €15,000 and the maximum weight is 300 kg.

VAT return process under the micro-export scheme #

In order to ship your products abroad, your company should be registered as a legal entity in Turkey.

Before you start selling on Ozon, you need to make sure you have the E-Arşiv Fatura (electronic tax invoice)—a document you fill out with information on every package you want to ship.

To get this document, fill the form on the E-Arşiv Portal Giriş Ekrani website.

Once you have submitted the necessary information, the invoice will be ready for download.

When you have received an order and are packaging your products, you need to fill out the invoice for every package. For example, if your first package has product 1 and product 2 in it, the invoice for it needs to have the information about these two products. Then you need to stick the invoices on top of the packages accordingly:

An invoice attached to the shipment will help your products get through customs.

While you are filling out the invoices, you will need the Gümrük Tarife Istatistik Pozisyonu—GTIP (HS Code). This is a 12-digit code with detailed information about products. To find out what GTIP each of your products has, specify what you sell on the Tarife Arama Motoru website. There may be more than one code for each category. Select the appropriate option and enter it in the corresponding field on the invoice. You can also describe your product in detail.

However, keep in mind that the code needs to have 12 digits in it, shorter codes will not suffice.

When you have packaged your products and stuck the invoices to them, transfer the shipments to the shipping carrier’s warehouse.

The carrier will also need the same invoices (not just on the packages), so make sure you provide them accordingly:

  • PTS & GBS Broker—printed copies of invoices when you deliver your products to their warehouse.

  • UMT & Hecny—printed copies of invoices when you deliver your products to their warehouse or electronic versions that you can send to ozon@umtlogistic.com, express@umtlogistic.com, finance@umtlogistic.com.

  • Logitrans & GBS Broker—printed copies when transferring products to their warehouse or uploading them to the system via the carrier’s web portal.

  • Unitrade Express Turkey—provision of invoices via carrier’s platform.

Your shipping carrier uses invoices to carry out micro export prepare the Elektronik Ticaret Gümrük Beyannamesi—ETGB (electronic customs invoice). You will need to request this document from your shipping carrier.

With PTS & GBS Broker, request your customs invoice at cs@pts.net. The carrier is ready to provide this document the next day after the products have been exported. For example, if you bring your products to the pick-up point on Monday, and they are exported on Tuesday, the tax invoice will be ready on Wednesday. If you don’t receive your tax invoice, contact the carrier using the email address above.

With UMT & Hecny, request your customs invoice at one of the email addresses:

The carrier sends out invoices every Saturday. If you do not receive your tax invoice, contact the carrier using one of the email addresses above.

While working with Logitrans & GBS Broker, you can request your invoice from the courier’s e-mail address at ozon@logitransport.com, or you can view and download your invoice via the web portal. You can receive the invoices the day after your products have been exported. If you don’t receive your tax invoice, contact the carrier using the email address above.

With Unitrade Express Turkey, your ETGB will become available in the previously created account.

Once the tax invoice is with you, your accountant can start the process of applying for a VAT refund by requesting it from the Tax Office.