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A. Export exemptions

1. Export of goods

According to article 11(1)(a) of Law No 3065 (hereafter, the 'Turkish VAT Law'), export deliveries and the services related thereto are exempt from VAT. As per article 12 of the same Law, for a delivery to be considered as an export, it must be made to:

1. Ìý

   •ÌýÌýÌýÌý a customer located abroad;

2. Ìý

   •ÌýÌýÌýÌý a recipient in a Free Trade Zone; or

3. Ìý

   •ÌýÌýÌýÌý a competent customs warehouse operator.

According to article 12(2) of the Turkish VAT Law, a customer located abroad is a recipient whose residence, workplace, statutory seat and head office is located abroad, and the branches of a firm located in Turkey which operate independently on their own behalf abroad.

2. Export of services

According to article 11(1)(a) of the Turkish VAT Law, services rendered to customers located abroad are exempt from tax.

Within the scope of article 11(1)(a), in order for a service to be exempt from VAT, according to article 12(2) of the same Law:

1. Ìý

   •ÌýÌýÌýÌý the service