VAT refund receivables arising from full exemption transactions realized in the 2021 calendar year must be requested by 31 December 2023. After this date, it is not possible to request a refund by submitting a correction declaration for 2021.
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 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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