Publication: Türkiye’de mal ihracatı yapan işletmelerin katma değer vergisi (KDV) iade süreci ve bir uygulama
Abstract
TÜRKİYE’DE MAL İHRACATI YAPAN İŞLETMELERİN KATMA DEĞER VERGİSİ (KDV) İADE SÜRECİ VE BİR UYGULAMATürkiye’de mal ihracatı yapan işletmeler için KDV iadesi işletmelerin kendi bünyelerinde sürdürülebilirliğini devam ettirmeleri için önemli bir teşviktir. İşletmelerin bu teşvik hakkında yeterli bilgiye sahip olmaması çalışmanın araştırılma amacında öncü nedenlerden biri olmuştur. Mal ihracatından doğan KDV iade sürecinde mevcut kılavuzlardaki karmaşık yapı ve kaynak yetersizliği sonucu eksiklikler meydana gelebilmektedir. Bu doğrultuda iade süreci anlatımında tablolardan yararlanılmış ve süreç daha anlaşılabilir hale getirilmiştir.İade süreci spesifik bir süreç olma ve birden fazla taraf ile ilişkili olduğundan bazı sorunlar ile karşılaşılması kaçınılmaz hale gelmiştir. Çalışmamızda bu sorunlardan bahsedilmiş olup sorunlar karşısında çözüm önerileri sunulmuştur. Bu çözüm önerileri sunulmadan önce süreç hakkında önemli temel kavramlar ayrı ayrı açıklanmıştır. Temelde açıklanan bu kavramlar sürecin daha anlaşılabilir hale gelmesinde büyük bir katkı sağlamıştır.Mal ihracatından doğan KDV iade sürecinin anlatımı ve uygulama ile bunu pekiştirme konusunda çalışmamız teorik ve pratik yapıyı birleştirmede ilgilere karşı bir köprü görevi sunacaktır.ÖNSÖZIÖZETIIABSTRACTIIIKISALTMALARIVİÇİNDEKİLERVTABLOLARVIIIGİRİŞ11.KONU İLE İLGİLİ TEMEL KAVRAMLAR31.1. İHRACAT KAVRAMINA GENEL BAKIŞ31.1.1. İhracatın Tanımı41.1.2. Günümüzde İhracatın Gelişimi51.1.3. İhracatı Etkileyen Faktörler91.2. VERGİ KAVRAMI……………………………………………………………..111.2.1. Dolaysız Vergi121.2.2. Dolaylı Vergi121.2.2.1. Katma Değer Vergisi (KDV)…………………………………………..131.2.3. Dolaysız Vergi ve Dolaylı Verginin Karşılaştırılması141.2.4. KDV’ye Genel Bakış151.2.3.1. Dünyada KDV’nin Tarihçesi…………………………………………..161.2.3.2. Türkiye’de KDV’nin Tarihçesi………………………………………171.3. KDV İADESİ……………………………………………………………………181.3.1. KDV iadesi Alım Türleri191.3.1.1. Mahsuben İade…………………………………………………………191.3.1.2. Nakden İade……………………………………………………………211.3.1.3. Diğer İade Türleri……………………………………………………..221.3.2. KDV İadesi Gösterimi231.3.2.1. Tam İstisna…………………………………………………………….241.3.2.2. Kısmi İstisna…………………………………………………………..242. İHRACATTA KDV İADE İŞLEMLERİ VE YASAL DÜZENLEMELER252.1. KDV İADE İŞLEMLERİ……………………………………………………….252.1.1. Dünyadaki Uygulamalar252.1.2. Türkiye’deki Uygulamalar292.1.3. Dünyada ve Türkiye’de Uygulama Sürelerinin Karşılaştırılması302.2. İHRACATTA KDV İADESİ İÇİN YASAL DÜZENLEMELER………………332.2.1. KDV İadesi ile İlgili Kanun ve Maddeler332.2.1.1. Madde 32: İstisna Edilmiş İşlemlerde İndirim………………………...332.2.1.2.: Madde 11: Mal ve Hizmet İhracatı……………………………………342.2.2. 84 Seri No’lu Güncel Tebliğ362.2.3. İhracat Teşviki Kapsamında İade Düzenlemeleri382.3. İHRACATTA KDV İADESİNDE YAŞANAN SORUNLAR VE ÇÖZÜM ÖNERİLERİ…………………………………………………………………………402.3.1. İhracatta KDV İadesinde Yaşanan Sorunlar402.3.1.1. İade Talep Süresi………………………………………………………412.3.1.2. İade Sisteminde Yaşanan Genel Sorunlar……………………………..412.3.1.3. Ön Kontrol Raporu Kapsamında Yaşanan Sorunlar…………………..422.3.1.4. Vergi Dairesinde Yaşanan Sorunlar…………………………………...432.3.2.5. İade Sisteminde Kullanılan Otomasyonlardan Kaynaklı Sorunlar…….452.3.1.6. Yaşanan Diğer Sorunlar……………………………………………….462.3.1.7. Covid-19 Etkisinden Kaynaklı Sorunlar……………………………….472.3.2. İhracatta KDV İadesinde Yaşanan Sorunlara İlişkin Çözüm Önerileri482.3.2.1. İade Talep Süresine Yönelik Çözüm Önerileri………………………..482.3.2.2. İade Sisteminde Yaşanan Genel Sorunlara Yönelik Çözüm Önerileri...492.3.2.3. Ön Kontrol Raporu Kapsamında Yaşanan Sorunlara Yönelik Çözüm Önerileri………………………………………………………………………...502.3.2.4. Vergi Dairesinde Yaşanan Sorunlara Yönelik Çözüm Önerileri………502.3.2.5. İade Sisteminde Kullanılan Otomasyonlardan Kaynaklı Sorunlara Yönelik Çözüm Önerileri………………………………………………………512.3.2.6. Yaşanan Diğer Sorunlara Yönelik Çözüm Önerileri………………….522.3.2.7. Covid-19 Etkisinden Kaynaklı Sorunlara Yönelik Çözüm Önerileri….523. TÜRKİYE’DE MAL İHRACATINDA KDV İADE UYGULAMALARI543.1. KDV İADE TALEBİNDE VERGİ DAİRESİ TARAFINDAN İSTENİLEN BELGELER………………………………………………………………………….563.1.1. İndirilecek KDV Listesi563.1.2. Yüklenilecek KDV Listesi573.1.3. Gümrük Çıkış Beyannameleri Listesi593.1.4. Satış Faturaları Listesi623.1.5. İadesi Talep Edilen KDV Hesaplama Tablosu643.1.6. İstenilen Diğer Belgeler653.1.6.1. İade Talep Dilekçesi…………………………………………………...653.1.6.2. Gümrük Beyannameleri……………………………………………….693.2. KDV İADESİ İLE ELDE EDİLEN TUTARIN MAHSUBEN İADE VE NAKDEN İADE SÜRECİ…………………………………………………………...723.2.1. Mahsuben İade723.2.2. Nakden İade733.2.2.1. 5000 TL’yi Aşmayan Nakden İade……………………………………733.2.2.2. 5000 TL’yi Aşan Nakden İade………………………………………...743.3. KDV İADE SİSTEME YÜKLENİM SÜRECİ VE DİĞER İŞLEMLER753.4. KONTROL RAPORLARININ OLUŞUMU VE VERGİ DOSYALARININ İNCELENMESİ……………………………………………………………………..793.4.1. Kontrol Raporlarının Oluşumu803.4.1.1. Genel Esaslar Kontrol (GEK)………………………………………….843.4.1.2. Özel Esaslar Kontrol (OEK)…………………………………………...873.4.2. Dosyalarının İncelenmesi883.4.2.1. Karşıt İnceleme Tutanakları…………………………………………...883.4.2.2. Vergi Dairesi Tarafından Son İnceleme……………………………….914. UYGULAMA934.1. UYGULAMANIN KONUSU…………………………………………………...934.2. UYGULAMANIN KAPSAMI………………………………………………….934.3. UYGULAMANIN ÖNEMİ VE AMACI………………………………………..934.4. ÖRNEK OLARAK KULLANILACAK ŞİRKETİN TANITIMI………………944.5. ÖRNEK UYGULAMA VE SÜREÇ…………………………………………….954.5.1. İhracatlar ile İlgili Gümrük Çıkış Beyannameleri ve KDV Beyannamesi954.5.2. Sabi Çorap 2020/ 09 Dönemi İndirilecek KDV Listesi1014.5.3. Sabi Çorap 2020/ 09 Dönemi Yüklenilecek KDV Listesi1034.5.4. Sabi Çorap 2020/ 09 Dönemi GÇB Listesi1064.5.5. Sabi Çorap 2020/ 09 Dönemi Satış Faturaları Listesi1074.5.6. Sabi Çorap 2020/ 09 Dönemi İadesi Talep Edilen KDV Hesaplama Tablosu Listesi1084.5.7. Nakit İade Talep Giriş Bölümü1084.5.8. İade Talep Dilekçesi1124.5.9. Sabi Çorap 2020/ 09 Dönemi ile İlgili Kontrol Raporu1134.5.10. İade Tutarının Hesaba Yatırılması1154.6. UYGULAMAYA YÖNELİK SONUÇ VE ÖNERİLER………………………116SONUÇ118KAYNAKÇA120
VALUE ADDED TAX (VAT) REFUND PROCESS OF ENTERPRISES EXPORTING GOODS IN TURKEY AND AN APPLICATIONFor businesses exporting goods in Turkey, VAT refund is an important incentive for businesses in order to maintain their sustainability in their own structure. The fact that businesses do not have adequate information about this encouragement has been one of the leading reasons for researching purpose the study.Due to the complex structure of the VAT refund process arising from the export of goods and the deficiency of adequate resources in the existing guidelines, deficiencies may occur in the process. In this direction, tables have been taken advantage of the explanation of the refund process and the process has been made more understandable.Since the refund process is a specific process and has the nature of having more than one party, it has become inevitable to encounter some problems. These problems have been mentioned and solutions have been offered in the face of problems. Before presenting these solution suggestions, important basic concepts about the process are explained respectively. Basically, these concepts have made a great contribution to making the process more understandable.Our study on explaining the VAT refund process arising from the export of goods and consolidating it with its application will serve as a bridge to those concerned in combining the theoretical and practical structure.PREFACE ISUMMARY IIABSTRACT IIIABBREVIATIONS IVCONTENTS VTABLES VIIIINTRODUCTION 11. BASIC CONCEPTS RELATED TO THE SUBJECT 31.1. OVERVIEW OF THE EXPORT CONCEPT 31.1.1. Definition of Export 41.1.2. Development of Export Today 51.1.3. Factors Affecting Export 91.2. TAX CONCEPT ………………………………………………………….. 111.2.1. Direct Tax 121.2.2. Indirect Tax 121.2.2.1. Value Added Tax (VAT)………………………………………….. 131.2.3. Comparison of Direct Tax and Indirect Tax 141.2.4. Overview of VAT 151.2.3.1. History of VAT in the World ………………………………………………… 161.2.3.2. History of VAT in Turkey……………………………………… 171.3. VAT REFUND…………………………………………………………………… 181.3.1. VAT refund Purchase Types 191.3.1.1. Return on Offense ………………………………………………………… 191.3.1.2. Cashback ………………………………………………………… 211.3.1.3. Other Types of Returns ………………………………………………….. 221.3.2. VAT Refund Display 231.3.2.1. Full Exception …………………………………………………………. 241.3.2.2. Partial Exception ………………………………………………………….. 242. VAT REFUND ON EXPORT AND LEGAL REGULATIONS 252.1. VAT REFUND PROCEDURES………………………………………………………. 252.1.1. Applications in the World 252.1.2. Practices in Turkey 292.1.3. Comparison of Implementation Times in the World and Turkey 302.2. LEGAL REGULATIONS FOR REFUND OF VAT ON EXPORT ……………… 332.2.1. Laws and Articles Related to VAT Refund 332.2.1.1. Article 32: Discount in Exceptional Transactions………………………... 332.2.1.2.: Article 11: Export of Goods and Services…………………………………… 342.2.2. Current Communiqué Serial No. 84 362.2.3. Return Arrangements Under Export Incentive 382.3. PROBLEMS IN EXPORT VAT REFUND AND SOLUTION SUGGESTIONS ………………………………………………… 402.3.1. Problems Experienced in VAT Refund in Exports 402.3.1.1. Return Request Period ………………………………………………… 412.3.1.2. General Problems Experienced in the Return System…………………………….. 412.3.1.3. Problems Encountered within the Scope of the Pre-Check Report………………….. 422.3.1.4. Problems Experienced in the Tax Office ............................ 432.3.2.5. Problems Caused by Automations Used in the Return System……. 452.3.1.6. Other Problems Experienced ………………………………………………. 462.3.1.7. Problems Caused by the Effect of Covid-19………………………………. 472.3.2. Suggestions for Solutions Regarding the Problems in VAT Refunds in Exports 482.3.2.1. Solution Suggestions Regarding Refund Request Period……………………….. 482.3.2.2. Suggestions for Solutions for General Problems in the Return System... 492.3.2.3. Solution Suggestions Regarding the Problems Encountered in the Scope of the Pre-Check Report ................................................................. 502.3.2.4. Suggestions for Solutions for the Problems in the Tax Office……… 502.3.2.5. Solution Suggestions for Problems Originated from Automation Used in the Return System…………………………………………………… 512.3.2.6. Solution Suggestions for Other Problems Experienced…………………. 522.3.2.7. Solution Suggestions for Problems Caused by the Effect of Covid-19 ….523. VAT REFUND PRACTICES IN THE EXPORT OF GOODS IN TURKEY 543.1. DOCUMENTS REQUESTED BY THE TAX OFFICE FOR VAT REFUND REQUEST …………………………………………………. 563.1.1. VAT List to Download 563.1.2. VAT List to be Uploaded 573.1.3. Customs Exit Declarations List 593.1.4. Sales Invoices List 623.1.5. Refund Requested VAT Calculation Table 643.1.6. Other Required Documents 653.1.6.1. Return Request Petition ………………………………………………… 653.1.6.2. Customs Declarations ………………………………………………. 693.2. THE PROCESS OF REFUND AND CASH REFUND OF THE AMOUNT OBTAINED BY VAT REFUND ………………………………………………………… 723.2.1. Refund on Offense 723.2.2. Cashback 733.2.2.1. Cash Returns Not Exceeding 5000 TL…………………………………… 733.2.2.2. Refund in Cash Exceeding 5000 TL……………………………………….. 743.3. VAT REFUND SYSTEM LOADING PROCESS AND OTHER OPERATIONS 753.4. FORMATION OF CONTROL REPORTS AND EXAMINATION OF TAX FILES .................................................................................. 793.4.1. Generation of Control Reports 803.4.1.1. General Principles Control (GEC)…………………………………………. 843.4.1.2. Special Principles Control (OEK)………………………………………………… 873.4.2. Examining Files 883.4.2.1. Counterexamination Minutes…………………… 883.4.2.2. Final Inspection by the Tax Office………………………………. 914. APPLICATION 934.1. SUBJECT OF THE APPLICATION………………………………………………………… 934.2. SCOPE OF APPLICATION…………………………………………………. 934.3. IMPORTANCE AND OBJECTIVE OF THE APPLICATION……………………………………….. 934.4. INTRODUCTION OF THE COMPANY TO BE USED AS AN EXAMPLE……………… 944.5. EXAMPLE APPLICATION AND PROCESS…………………………………………… .954.5.1. Customs Exit Declarations and VAT Declarations Regarding Exports 954.5.2. Sabi Çorap VAT List for 2020/ 09 Period 1014.5.3. Sabi Socks 2020/ 09 Period VAT List to be Uploaded 1034.5.4. Sabi Socks 2020/ 09 Term TÇB List 1064.5.5. Sabi Çorap Sales Invoices List for the Period 2020/ 09 1074.5.6. Sabi Çorap List of VAT Calculation Tables for which Refund is Requested for 2020/ 09 Period 1084.5.7. Cashback Request Entry Section 1084.5.8. Return Request Petition 1124.5.9. Sabi Socks Control Report for 2020/ 09 Period 1134.5.10. Depositing the Refund Amount to the Account 1154.6. CONCLUSION AND RECOMMENDATIONS FOR IMPLEMENTATION……………………… 116CONCLUSION 118REFERENCES 120
VALUE ADDED TAX (VAT) REFUND PROCESS OF ENTERPRISES EXPORTING GOODS IN TURKEY AND AN APPLICATIONFor businesses exporting goods in Turkey, VAT refund is an important incentive for businesses in order to maintain their sustainability in their own structure. The fact that businesses do not have adequate information about this encouragement has been one of the leading reasons for researching purpose the study.Due to the complex structure of the VAT refund process arising from the export of goods and the deficiency of adequate resources in the existing guidelines, deficiencies may occur in the process. In this direction, tables have been taken advantage of the explanation of the refund process and the process has been made more understandable.Since the refund process is a specific process and has the nature of having more than one party, it has become inevitable to encounter some problems. These problems have been mentioned and solutions have been offered in the face of problems. Before presenting these solution suggestions, important basic concepts about the process are explained respectively. Basically, these concepts have made a great contribution to making the process more understandable.Our study on explaining the VAT refund process arising from the export of goods and consolidating it with its application will serve as a bridge to those concerned in combining the theoretical and practical structure.PREFACE ISUMMARY IIABSTRACT IIIABBREVIATIONS IVCONTENTS VTABLES VIIIINTRODUCTION 11. BASIC CONCEPTS RELATED TO THE SUBJECT 31.1. OVERVIEW OF THE EXPORT CONCEPT 31.1.1. Definition of Export 41.1.2. Development of Export Today 51.1.3. Factors Affecting Export 91.2. TAX CONCEPT ………………………………………………………….. 111.2.1. Direct Tax 121.2.2. Indirect Tax 121.2.2.1. Value Added Tax (VAT)………………………………………….. 131.2.3. Comparison of Direct Tax and Indirect Tax 141.2.4. Overview of VAT 151.2.3.1. History of VAT in the World ………………………………………………… 161.2.3.2. History of VAT in Turkey……………………………………… 171.3. VAT REFUND…………………………………………………………………… 181.3.1. VAT refund Purchase Types 191.3.1.1. Return on Offense ………………………………………………………… 191.3.1.2. Cashback ………………………………………………………… 211.3.1.3. Other Types of Returns ………………………………………………….. 221.3.2. VAT Refund Display 231.3.2.1. Full Exception …………………………………………………………. 241.3.2.2. Partial Exception ………………………………………………………….. 242. VAT REFUND ON EXPORT AND LEGAL REGULATIONS 252.1. VAT REFUND PROCEDURES………………………………………………………. 252.1.1. Applications in the World 252.1.2. Practices in Turkey 292.1.3. Comparison of Implementation Times in the World and Turkey 302.2. LEGAL REGULATIONS FOR REFUND OF VAT ON EXPORT ……………… 332.2.1. Laws and Articles Related to VAT Refund 332.2.1.1. Article 32: Discount in Exceptional Transactions………………………... 332.2.1.2.: Article 11: Export of Goods and Services…………………………………… 342.2.2. Current Communiqué Serial No. 84 362.2.3. Return Arrangements Under Export Incentive 382.3. PROBLEMS IN EXPORT VAT REFUND AND SOLUTION SUGGESTIONS ………………………………………………… 402.3.1. Problems Experienced in VAT Refund in Exports 402.3.1.1. Return Request Period ………………………………………………… 412.3.1.2. General Problems Experienced in the Return System…………………………….. 412.3.1.3. Problems Encountered within the Scope of the Pre-Check Report………………….. 422.3.1.4. Problems Experienced in the Tax Office ............................ 432.3.2.5. Problems Caused by Automations Used in the Return System……. 452.3.1.6. Other Problems Experienced ………………………………………………. 462.3.1.7. Problems Caused by the Effect of Covid-19………………………………. 472.3.2. Suggestions for Solutions Regarding the Problems in VAT Refunds in Exports 482.3.2.1. Solution Suggestions Regarding Refund Request Period……………………….. 482.3.2.2. Suggestions for Solutions for General Problems in the Return System... 492.3.2.3. Solution Suggestions Regarding the Problems Encountered in the Scope of the Pre-Check Report ................................................................. 502.3.2.4. Suggestions for Solutions for the Problems in the Tax Office……… 502.3.2.5. Solution Suggestions for Problems Originated from Automation Used in the Return System…………………………………………………… 512.3.2.6. Solution Suggestions for Other Problems Experienced…………………. 522.3.2.7. Solution Suggestions for Problems Caused by the Effect of Covid-19 ….523. VAT REFUND PRACTICES IN THE EXPORT OF GOODS IN TURKEY 543.1. DOCUMENTS REQUESTED BY THE TAX OFFICE FOR VAT REFUND REQUEST …………………………………………………. 563.1.1. VAT List to Download 563.1.2. VAT List to be Uploaded 573.1.3. Customs Exit Declarations List 593.1.4. Sales Invoices List 623.1.5. Refund Requested VAT Calculation Table 643.1.6. Other Required Documents 653.1.6.1. Return Request Petition ………………………………………………… 653.1.6.2. Customs Declarations ………………………………………………. 693.2. THE PROCESS OF REFUND AND CASH REFUND OF THE AMOUNT OBTAINED BY VAT REFUND ………………………………………………………… 723.2.1. Refund on Offense 723.2.2. Cashback 733.2.2.1. Cash Returns Not Exceeding 5000 TL…………………………………… 733.2.2.2. Refund in Cash Exceeding 5000 TL……………………………………….. 743.3. VAT REFUND SYSTEM LOADING PROCESS AND OTHER OPERATIONS 753.4. FORMATION OF CONTROL REPORTS AND EXAMINATION OF TAX FILES .................................................................................. 793.4.1. Generation of Control Reports 803.4.1.1. General Principles Control (GEC)…………………………………………. 843.4.1.2. Special Principles Control (OEK)………………………………………………… 873.4.2. Examining Files 883.4.2.1. Counterexamination Minutes…………………… 883.4.2.2. Final Inspection by the Tax Office………………………………. 914. APPLICATION 934.1. SUBJECT OF THE APPLICATION………………………………………………………… 934.2. SCOPE OF APPLICATION…………………………………………………. 934.3. IMPORTANCE AND OBJECTIVE OF THE APPLICATION……………………………………….. 934.4. INTRODUCTION OF THE COMPANY TO BE USED AS AN EXAMPLE……………… 944.5. EXAMPLE APPLICATION AND PROCESS…………………………………………… .954.5.1. Customs Exit Declarations and VAT Declarations Regarding Exports 954.5.2. Sabi Çorap VAT List for 2020/ 09 Period 1014.5.3. Sabi Socks 2020/ 09 Period VAT List to be Uploaded 1034.5.4. Sabi Socks 2020/ 09 Term TÇB List 1064.5.5. Sabi Çorap Sales Invoices List for the Period 2020/ 09 1074.5.6. Sabi Çorap List of VAT Calculation Tables for which Refund is Requested for 2020/ 09 Period 1084.5.7. Cashback Request Entry Section 1084.5.8. Return Request Petition 1124.5.9. Sabi Socks Control Report for 2020/ 09 Period 1134.5.10. Depositing the Refund Amount to the Account 1154.6. CONCLUSION AND RECOMMENDATIONS FOR IMPLEMENTATION……………………… 116CONCLUSION 118REFERENCES 120