Tax Free || Türkrefund

Tax Free

It is a “TAX-FREE” shopping application that allows “FOREIGN BUYERS” who do not reside in Turkey to recover the VAT they paid in the delivery of goods for personal belongings purchased in the country. The “SELLER” can sell and deliver goods to foreign passengers with invoices specially prepared for sales within the scope of this application by obtaining permission from its own tax office and making a contract with the intermediary institution in order to make VAT-free sales to foreign passengers. The passenger aims to buy VAT-free products according to his/her country. Again, he/she purchases “safe” goods from a branded seller with invoice, warranty certificate, after-sales support and tax free assurance. With the assurance of “tax free”, the seller gets the opportunity to sell more products to the undecided traveler with less discount and VAT. TAX FREE is an important tool to encourage foreign buyers to buy “MORE” goods with confidence and tax advantage.

Within the scope of this practice, the goods sold and delivered to foreign buyers and the “tax free” invoice-receipts issued for these goods are registered and checked at the “Customs” offices at the exit of the passenger country. The VAT paid by the passenger in the sale and delivery of goods is entitled to recover this VAT after the goods control and invoice registration and registration at the exit. The passenger can “RECEIVE” the VAT written on this document in cash by delivering the sales document on which the registration and registration process has been completed to the “INTERmediary Institution”.

WHAT ARE THE ADVANTAGES OF TAX FREE MEMBER COMPANIES?

Member companies that apply TAX FREE application can get the opportunity to sell more personal belongings with less discount.

The undecided passenger can make a purchase decision with the perception of trust and guarantee provided by the intermediary institution and tax free application; increase the passenger's perception of trust, with the perception of tax-free sales, the passenger tends to buy more goods at least as much as the VAT figure, make a difference compared to your neighbors.

The passenger tends to increase the purchase of goods up to the minimum sales amount in order to obtain the VAT advantage, seize the opportunity.

In this application, the passenger can qualify for VAT refund for all kinds of goods that he/she can take with him/her without any quantity restriction, seize the opportunity of tax-free sales.

Travelers around the world buy trust and guarantee before goods with tax free; see the traveler's need for trust and benefit from the protection of the roof of trust provided by our brand.

The foreign traveler will demand goods with confidence under the perception of brand and quality under the tax free logo and the trust of the intermediary institution.

The brand and trust perception of the intermediary institution and the permit, invoice and other informative promotions and visuals representing this positively affect the passenger's purchase decision, strengthen your brand perception.

As a result of the successful implementation, the seller can recover the VAT refunded to the passenger in cash by declaring it to its own tax office and offset it against its debts to the tax office and SSI, facilitate cash flow and management.

Within the scope of this practice, the seller can obtain export credits by registering the sales documents with the exporters' unions and close their export commitments with these sales. Benefit from incentive regulations.

The taxpayer who obtains permission to sell to foreign buyers is supported by the facilities and facilities provided by the tax laws, familiarize yourself with the tax legislation and the assistance and support of your own tax office.

Within the scope of this application, TÜRKREFUND, with its experienced staff, assists you in clerk training, front cashier operations and cashier training, product sales preparations and workflow, general application training, after-sales transactions. “There is no upper limit restriction on your sales and deliveries to foreign buyers through the ÖKC tax free menu, exceed the limits”.

Your passengers who buy goods with the possibility of tax free are guests of “TURKREFUND” intermediary services at the exit, we provide services on your behalf to the passenger who receives escort, translation and exit assistance. Your passenger who receives good service at the exit and leaves our country happy and satisfied is your satisfaction.

3 Steps to Tax Free Transactions

1. SHOPPING

Make your purchases from stores with Türkrefund and Tax Free signs and do not forget to ask for your Türkrefund invoice/check for purchases over 118 TL. We remind you that Turkish Citizens residing abroad can also benefit from tax free opportunities.

2. CONFIRMATION

When leaving Turkey (within 3 months following your shopping), show the items you have purchased to the Customs Inspection Officers in charge at the gate where you exit the country together with your TurkrRefund Invoice / check and your invoice and have your tax free invoice approved.

3. RETURN

You have several options: Following customs clearance, you can collect your refund immediately in cash from our Cash Refund Office at your departure gate, or you can mail your approved tax free invoice/check to Türkrefund Turkey within 90 days at the latest and request the refund to be sent to your credit card account or home address as a bank check.

5 Steps for Seller Tax Free Transactions

1.Sell to tourists with okc tax free module. Issue “Receipt”, “Issue a receipt” to foreign buyers through the okc tax free module for personal items that you sell and deliver to foreign buyers.

2. The passenger receives a VAT refund at the exit, the passenger completes the approval procedures at customs at the exit of the Okc tax free receipt, the intermediary institution returns the VAT written on the receipt to the rightful passenger in cash.

3. Receive “İCMAL” from the intermediary institution and reimburse the VAT paid to the passenger, receive “İCMAL” from the intermediary institution at the end of the month. At the exit of the passenger, reimburse the VAT written on the receipt by the intermediary institution and paid to the passenger to the intermediary institution.

4. Declare the sales and delivery “Receipts” to foreign buyers to the tax office. Declare the “receipts” that you have completed the sale and delivery to the tourists to the tax office after receiving the invoice.

5. Reclaim the VAT paid to the tourist from the tax office. Reclaim the VAT you paid to the passenger and declared to the tax office over the sales you documented with a “Receipt” through the Okc tax free function.

Tax Free Legislation and Practice
Within tourism movements, personal consumption needs and expenditures are becoming more and more important, sometimes as a result of travel and sometimes as a reason for travel. In countries applying the value added tax legislation, the refund of VAT paid in the delivery of personal goods to foreign buyers at the exit has become a standard practice to encourage personal consumption in terms of quantity and amount.

3065 sayılı KDV kanunun 11-b maddesi, yolcu beraberi eşyada KDV iadesine imkan sağlamış olup, 26 04 2014 tarihli KDV genel uygulama tebliği ile uygulama genel olarak düzenlenmiştir.

Bu istisna uygulaması ile yolcuya, kendi ülkesine göre, KDV tutarı kadar indirim veya fiyat avantajı sağlanmakta, miktar talebi veya satış tutarının artırılması amaçlanmaktadır. İstisna uygulamasının mevzuatı çerçevesinde yaygınlaşması, yolcu nezdinde kalite ve güven algısı sağlamakla birlikte, uygulayıcıların kurumsallaşma sürecine de olumlu katkı sağlamaktadır.

1. What is tax free?

It is the “PERSONAL ITEM PURCHASES TAX EXEMPTION PRACTICE” that allows “FOREIGN BUYERS” who do not reside in Turkey to recover the VAT they paid in the delivery of goods for the personal belongings they purchased in the country. The “SELLER” can sell and deliver goods to foreign passengers with invoices specially prepared for sales within the scope of this application by obtaining permission from its own tax office and making a contract with the intermediary institution in order to sell to foreign passengers without VAT. The passenger aims to buy VAT-free products according to his/her country. Again, he/she purchases “safe” goods from a branded seller with invoice warranty certificate, after-sales support and “tax free” brand assurance. With the assurance of “tax free”, the seller gets the opportunity to sell more products to the undecided traveler with less discount and VAT. TAX FREE is an important tool to encourage foreign buyers to buy “MORE” goods with confidence and tax advantage.

The passenger can “RECEIVE” the VAT written on this document in cash by delivering the sales document, on which the registration and registration process has been completed, to the “INTERmediary Institution”.

2. What are the advantages of tax free application to the store?

Member companies that apply TAX FREE application can get the opportunity to sell more personal belongings with less discount,

The undecided passenger can make a purchase decision with the perception of trust and guarantee provided by the intermediary institution and tax free application, the passenger's perception of trust increases.

With the perception of tax-free sales, the passenger tends to buy more goods at least as much as the VAT figure, TAX FREE application makes a difference compared to your neighbors,

In order to obtain the VAT advantage, the passenger tends to increase the purchase of goods up to the minimum sales amount, TAX FREE application triggers the increase in quantity and opens the door to new opportunities.

In this application, the traveler can qualify for VAT refund for all kinds of goods that he/she can take with him/her without any quantity restriction, and offers the foreign buyer the opportunity to sell tax-free according to his/her country.

Travelers around the world buy trust and guarantee before goods with tax free, TAX FREE gains the trust of the traveler and benefits from the protection of the intermediary brand and the image of trust it provides, including local public authorization.

The foreign traveler will demand goods with confidence and trust, with the perception of brand and quality under the tax free logo and the trust of the intermediary, TAX FREE allows the retailer to be noticed.

As a result of successful implementation, the seller can declare the VAT refunded to the passenger to its own tax office, recover it in cash, and offset it against its debts to the tax office and SSI, TAX FREE implementation facilitates cash flow and management.

Within the scope of this practice, the seller can obtain export credits by registering the sales documents with the exporters' unions, and close their export commitments with these sales. TAX FREE application benefits from incentive regulations.

The taxpayer who obtains permission to sell to foreign buyers is supported by the opportunities and facilities provided by tax laws, TAX FREE application provides convenience in tax assistance and incentives.

Providing licensed intermediary services in TAX FREE, TURKREFUND, with its experienced staff, offers additional services to stores in the scope of this application, such as clerk training, front cashier operations and cashier training, product sales preparations and workflow, general application training, and after-sales transactions.

In the sales and deliveries to be made to foreign buyers, in the sales and deliveries to be made through this menu in the sellers with ÖKC TAX FREE activated, there is no upper limit limitation on the “RETAIL SALES RECEIPT” if it carries the invoice information, TAX FREE application removes the limits.

Passengers who buy goods with tax free facility are guests of “TURKREFUND” intermediary services at departure. Accompaniment, translation and exit assistance are provided on your behalf. With TAX FREE application, passengers receive quality additional service at the exit of the country and leave our country happy and satisfied.

3. Tax free effects in “retail sales supported” passenger movements:

In global tourism movements, it is seen that sales-supported travel product supply is differentiated and specialized. Shopping tourism can be presented as a stand-alone destination or as a product offering. In the supply of personal goods, local characteristics, souvenir value as well as tax advantages are effective in determining the consumer's travel plan.

The TAX FREE system, which allows foreigners who buy personal consumption goods in Turkey to reclaim the VAT they have paid in their purchases when they leave Turkey, has taken its place in individual and institutional global traveler movements.

Foreign buyers research the tax refund rates, refund system and intermediary operator practices of the destination country before making a travel decision and may change their travel and shopping plans at this stage,

Foreign buyers can shape their planned or unplanned itineraries in terms of personal item promotions, tax refunds and service provision details according to the information they receive from the tour operator, airplane and transportation stages,

Foreign buyers buy TAX FREE brand awareness and perception of global brand trust in the destination country before they buy goods and retailers for planned or unplanned personal goods purchases,
TAX FREE is a very important incentive tool that will encourage foreign buyers to make more purchases in the amount of the VAT amount that can be refunded in the purchase of personal goods.
In the supply of personal goods, the offer of tax-free products to the traveler compared to his/her home country is the most important incentive factor that triggers the purchase decision for the foreign buyer.
Regardless of the brand awareness of the seller in the supply of personal goods, TAX FREE brand awareness is an important factor supporting the purchase decision,
In the supply of personal goods, foreign buyers, quality, price and after-sales service expectations are influenced by the trust perception of the intermediary institution as a third party, in addition to the trust perception of the retailer,
TAX FREE corporate practices and communication channels support retailer and product brand guarantee practices in the supply of personal goods to foreign buyers.
TAX FREE can influence the purchase decision of the undecided traveler.

Yolcu, genellikle bilinçli olarak istisnadan yararlanmak istemekte, bazen rehber bilgilendirmesi, bazen satıcının bilgilendirmesi ve bazen de tanıtım materyalleri aracılığı ile istisna uygulaması talep etmektedir.

Ülkemizde de, "yolcu beraberi eşyada KDV istisnası" uygulaması, yabancı yolcuyu teşvik etmekle beraber, satıcıyı disipline etmek ve piyasayı düzenleyici araç olarak da mevzuatımızda uygulama bulmuştur.

Türkiye'de ikamet etmeyen yolcuların satın alarak Türkiye dışına götürdükleri malların teslimi anında Katma Değer Vergisi düzenleyici mevzuata göre "prensip olarak" ürün tesliminde tahsil edilir. Yolcu ve eşyanın yurt dışı olmasından sonra, faturanın onay ve tescili ile satışta tahsil edilen KDV yolcuya iade edilir. KDV uygulanan ülkelerde "TAX FREE" adı altında tatbik edilen bu yöntem, yurt dışında yaşayanların ülke içinde aldıkları hediyelik eşya ve sair malların vergiden arındırılmasını amaçlamaktadır. Bu şekilde oluşan ve ihraç etkisi yapan bu mal hareketinde KDV'den arındırma işlemi uygulanır.

How to Shop Tax Free in Turkey?
Step 1: After your shopping at Tax Free Point member stores, you will receive your Tax Free Point invoice/check. VAT rates in Turkey vary between 8% and 18% depending on the product and the store official will give you your Tax Free Point invoice/check showing the net VAT refund amount in a special envelope. The total amount of your purchases from the same store must be at least 100TL+VAT.

Step 2: When leaving Turkey within 3 months at the latest following your shopping, show your goods and passport at the Customs Point at the exit gate and get your check approved.

Step 3: According to your return choice in the store where you made your purchase:

You can get your refund instantly in cash by showing your customs-approved Tax Free Point invoice/check to our Tax Free Point office representative at the exit gate.

You can also request your VAT to be credited to your credit card account by mailing us your customs-approved Tax Free Point invoice/check within 90 days.

If you used the InStore Tax Refund system for your shopping, your tax refund will be paid to your credit card immediately after customs approval. This way, you can complete the refund process in one step and do not have to go to the Tax Free Point refund office at the exit gate.

Intermediary Institution Legislation and Practice
BROKERAGE HOUSE LEGISLATION AND PRACTICE

1. General description

The Ministry of Finance issued the VAT General Implementation Communiqué dated April 26, 2014 on the authorization of “intermediary institutions”, taking into account the practices of other countries and current needs. The authorized intermediary institutions form a “service production line” by providing “invoices” and subject-specific “printed materials”, taking into account the general rules defined in the legislation. Again, the intermediary institution signs a contract with “sellers” who have the potential and opportunity to sell to foreigners, and within the scope of this contract, gives the seller “permission” to sell to foreign passengers. Again, within the scope of the contract, the seller is trained and informed, and made ready for sales.

The seller, who meets the defined conditions and is ready, initiates the process by issuing 4 copies of invoices specially printed for this purpose in accordance with the regulatory legislation and delivering 3 copies to the passenger together with the product and information documents.

E-invoice taxpayers, at the delivery of goods at the end of the sale, the cashier issues the electronic invoice, whose mail recipient is the Ministry of Customs, on the computer screen, through the special integrator screen, in the same format as the paper invoice and gives the passenger a screenshot printout.

At the exit, the passenger, together with the product, 3 copies of the invoice and passport, follows the information materials and guidance signs and first has the relevant intermediary institution carry out preliminary checks and then heads to the customs inspection office for approval and registration.

The customs inspection officer completes the submission and inspection of the passport, goods and the product issued, and completes the approval and registration process by physically writing the inspection date and the customs registration book line number on the invoice. E-invoices are queried on the customs screen according to the passenger's passport and name, and the invoice content is checked by the customs officer and accepted or rejected.

An important point that the passenger should pay attention to in the application is that customs controls are completed in two different customs inspection offices during the boarding card process or after passport control, depending on whether the goods are given under the plane or taken into the plane according to the passenger's preference. Application points may be different at busy airports.

a. If the product subject to the exemption is bulky goods and under-flight baggage delivery, the application is completed at the customs inspection office before passport control.

b. If the product subject to the exemption is valuable goods and will travel with the passenger in the aircraft, it is completed at the customs inspection office after passport control.

Customs gives a certified copy of this invoice to the passenger, one copy to the intermediary institution, and the last copy to the archive by writing it in the registration book. The main benefit expected from this process is to finalize the process by ensuring that the goods defined in the invoice are exported with the passenger, taking into account the delivery of baggage.

The intermediary institution completes its responsibility towards the passenger by paying the “refund amount” written on the invoice to the passenger with the approved and registered invoice. Since VAT is refunded to the passenger in advance in the invoices issued in advance refund procedure, naturally, there will be no refund to the passenger after registration.

At the end of the month, the intermediary institution archives the original invoices whose approval and registration are completed and issues an “icmal” addressed to the seller and terminates its service.

As a result of the completed service, the intermediary institution claims the VAT amount paid to the passengers of this seller from the seller based on the “invoice” delivered to the seller.

Based on the “invoice”, the seller declares its sales within the scope of the exemption in its monthly VAT declaration and requests a “refund” in cash or by offset from its tax office. The seller can request a refund after paying the VAT paid by the “intermediary institution” to the passengers on its behalf to the intermediary institution.

The exemption is generally carried out by intermediary institutions with two separate service performances. In the delivery of retail goods, according to the same invoice issued in the same procedure and content, the passenger can receive VAT refund with two different models. Let's assume that the invoice issued in both procedures has a product price of 100 TL and a VAT of 18 TL, for a total invoice amount of 118 TL.

1. “Cash refund” procedure;

a. Cash refund after the passenger is entitled; In the classical practice worldwide and across the country, the passenger pays the sales amount of 118 TL including VAT at the cash register, and at the exit, in accordance with the procedure, as a result of the submission of passport, check invoice and product to the customs office, the goods that have completed the approval and registration procedures can be returned. VAT is refunded in cash from the “intermediary institution”. Sales are generally made according to this method throughout the country.

b. Cash refund in the country before the passenger is entitled; It is the method of early payment of VAT to the passenger with the early common payment point service in the organization of the intermediary institution in shopping malls and places with intense passenger movement. The purpose is to enable the VAT to be refunded to be turned into a source of expenditure again in the same place for the purchase of personal goods. In the same way, the passenger pays the invoice issued during the delivery of goods in the store in cash at the cash register and leaves the retailer. At the common payment point, the VAT written on the invoice is refundable, and the passenger collects the VAT early in cash by making a commitment to the intermediary institution and providing a guarantee on the credit card before he/she is entitled to it. The passenger fulfills his/her commitment by following the standard procedures at the exit, otherwise the intermediary collects the VAT paid early on the collateral from the passenger.

2. “Advance payment” method: The passenger pays the VAT-inclusive sales amount at the cash register, and the VAT collected from the passenger upon delivery of the product is returned to the passenger by the store as an “advance payment” against a receipt. In accordance with the legislation, this advance payment is clearly stated on the invoice issued. The passenger undertakes to submit the invoice for approval at the exit. If the passenger reads and signs the text of this content on the invoice, the invoice in its final form also gains the function of a simple contract. Credit card information is also requested as collateral. As a result of the agency practices and passenger movements and preferences in the Antalya region, the total Tax free transaction is applied according to this procedure to a significant extent in stores serving guided passenger groups.

This procedure is mostly applied during guided store visits. Especially in high-volume invoices, the passenger is allowed to collect the VAT in cash from the retailer at the first payment and receive the product by paying only the product price. However, if the passenger, who receives the VAT refunded in advance at the store without being entitled to it yet, does not show sufficient care and effort to fulfill his obligations at the exit, the retailer may have to record the VAT paid early as a discount and add it to the tax base.

During the sales process, the passenger is sufficiently informed with introductory brochures and documents, and the sales invoice and warranty certificate are placed in the information envelope and delivered to the passenger.

The intermediary institution creates a service band in the defined process and completes the bureaucracy between the seller, the passenger, the customs office and the tax office by issuing a contractual authorization document.

In this application, the “Intermediary Institution” service, which manages the bureaucracy between the passenger, the seller, the implementer and the public administration, is in an important position.

This service requires a high degree of expertise and experience in the production line,

What is TaxPro Automation Software?
TaxPro Automation Software

Taxpro Software is a Web-based invoice tracking software that we have prepared in order to provide better quality service to our dealers.

Our vendor dealers save their sales invoices to the system by using HTML Form or by preparing them in standard Excel format.

Invoices saved in the system can be viewed instantly, invoices not approved at customs, approved invoices, invoices followed, details and numerical statistics of invoices not approved, success rates according to branch definition, if any, instant icmal draft report and invoice statistical report between selected periods can be obtained. It is now very easy to control the invoices,

We integrate our dealers into the middleware we have prepared and now the invoices can be compared in just 1 minute.

Our dealers who wish to be informed about the invoices that are not approved are instantly notified by e-mail by the system and in this way, the deficiencies of the invoices are corrected and the success in the approval process is further increased.

By joining the TURKREFUND family,

Getting “one step closer service, one step closer support” will be a privilege for you and your customers.