For the last year, we have been working hard to fix the VAT refund problems of Turkish game companies. With the COMMUNIQUE ON AMENDING THE VALUE ADDED TAX GENERAL IMPLEMENTATION COMMUNIQUE published in the Official Gazette on 05.02.2021, there is no problem left for the Turkish gaming industry to receive VAT refunds.
It has been changed that the VAT refund, which we have incurred within the scope of Service Exports and could not be eliminated by discount, prevents us from making transactions in Turkish Lira in case of a refund within the scope of Article 32 of the VAT Law.
In particular, our companies collect in TL for exports made through Google. In this case, our companies were having problems in getting their VAT refunded due to their purchases in Turkey. With this communiqué, our companies have had the opportunity to request VAT refunds with exports made on TL basis.
We present the link of the relevant notification and the relevant article for your information.
ARTICLE 2 – In the first paragraph of the same Communiqué (II/A-2.2.), the phrase “currency” in the parentheses has been changed to “your price”, the following sentence has been added to the end of the fourth paragraph, and the “exchange exchange rate” in the fifth paragraph and the following “Example”. The phrases of "in exchange" have been repealed and the phrase "currency" in parentheses in the first paragraph of section (II/A-2.3.) has been changed to "your value".
"However, in the issuance of services shown in Turkish Lira on the invoice, a refund can be made based on the documents proving that the price was brought to Turkey in Turkish Lira."