Companies that export, or that carry heavy input VAT against limited domestic sales, accumulate a receivable from the tax authority that can grow into a meaningful share of working capital.
It is refundable. It is also, in practice, one of the more procedurally demanding claims in the Turkish tax system.
Why claims come back
Refund claims are supported by a detailed schedule of the underlying invoices, and the documentation standard is strict. Claims are commonly returned for reasons that have nothing to do with entitlement — a supplier’s own filing position, a mismatch between the declared and supporting figures, or missing certification.
Each return resets the clock.
Treating it as a process, not a filing
The companies that recover VAT efficiently treat it as an ongoing discipline rather than an annual event: reconciling input VAT against the purchase ledger monthly, checking supplier compliance status before the claim rather than after, and maintaining the supporting schedule continuously.
That work is unglamorous. It is also the difference between a refund that arrives and a receivable that sits on the balance sheet for years.
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