Legal Foundation of Article 14 Exemption
Under Article 14/1 of Law No. 3065, transport operations that initiate in a foreign country and terminate in Turkey, initiate in Turkey and terminate abroad, or transit across Turkey without domestic consumption are exempt from Turkish VAT (KDV İstisnası).
Evidentiary Documentation Requirements
To substantiate the VAT exemption during tax audits, transport invoices must reference Article 14 and be supported by international consignment notes (CMR, bill of lading) and authenticated customs export declaration registrations.
Frequently Asked Questions
Does the VAT exemption apply to domestic pre-carriage for export cargo?
Pre-carriage transport within Turkey can qualify for VAT exemption only if it forms an integral part of a unified international through-transport contract and bill of lading.
What phrase must appear on international freight invoices?
Invoices must state: '3065 Sayılı KDV Kanununun 14. Maddesi uyarınca KDV'den istisnadır' (Exempt from VAT pursuant to Article 14 of VAT Law No. 3065).
This guide is for informational purposes only. International customs tariffs and transport regulations are subject to revision; verify requirements with our operations desk prior to shipment.
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