Description of export refund exceptions at KDV in Turkey, operation and applications

This study is to provide information about the functioning of the KDV refund system in Turkey, it is intended to convey information about the functioning of the KDV refund to address expections and export KDV refund system. The concept of VAT was introduced in the introduction part of the study, the concept of VAT in Exports was expressed and the information about the parts of this thesis work was given. The first part of the study refers to the VAT return system and the exception to the VAT return. In the second and last part of the study, VAT refund conditions and return exceptions are exported in detail in accordance with relevant laws and regulations. Information on the functioning of the VAT recycling system in exports during the work TC for expressions stated in law and law.