VAT refund receivables arising from full exemption transactions realized in the 2020 calendar year must be requested by 31 December 2022. After this date, it is not possible to request a refund by submitting a correction declaration for 2020.
However, it is possible for taxpayers, if they intend to do so, to change their preferences retrospectively within the 5-year correction statute of limitation, as in the past, for VAT refund receivables arising from the full exemption transactions realized in 2017 and 2018.
Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.
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