Who can benefit from vat exemption? – those who carry out r&d. Innovation and design activities in the technology. Development zone and specialized technology development zone within the scope of law no. 4691. R&d and design centers within the scope of law no. 5746. However, research laboratories within the scope of law no. 6550 benefit. An r&d center that wants to benefit. From these exemptions, which are included in the full exemption indefinitely. However, must take the following steps: 1. The r&d center prepares a list of goods and services. However, to be purchased with exceptions within the scope of the prepared project. They submit their industrial registry documents and apply to the tax office to. However, which they are affiliated in terms of vat, along with their declaration that they will use.
The new machinery and equipment
They will purchase in the manufacturing industry. 3. With this application, the list of machinery and equipment to Industry Email List be purchased within the scope of exception is entered into the system electronically. In addition to these documents, R&D Centers must also attach the current “R&D Center Evaluation and Audit Commission Decision Meeting Minutes”. 4. The tax office issues the document in (Annex: 26) and gives it to the taxpayer. However, a copy of the exemption certificate received from the tax office is given to the sellers during the purchase of goods and services and a transaction within the scope of the exception is requested. However, this document is kept by the sellers in accordance with the retention and presentation provisions of Law No. 213. 6.
The annex of the exemption certificate
The quantity and amount of goods and services to be received exceptionally. However, the seller who delivers or provides services within the B2B Fax Lead scope of the exemption certificate in question approves the section of the exemption certificate related to the relevant goods or services by stating the invoice date, number. However, quantity and amount of goods or services and obtains a copy of it. 7. As goods/services are delivered, buyer and seller purchase/sale information is entered into the system in accordance with the project. However, if the project is revised, updated or an additional project is organized later. However, the list of goods and services within the scope of the project is also revised electronically. 2. In order for purchases falling within the scope of the exception after the revision to be purchased.