Indirect tax services

Managing indirect taxes is an inseparable part of daily operations

Managing indirect taxes requires a strategic and comprehensive approach.

The increasing popularity of VAT and other indirect taxes dominates the global environment, where the new regulations complicate things even further. It is more important than ever to manage your indirect taxes in a way to optimise your cash flow and mitigate risks.

PwC has the team, tools and versatile approach to help you get the results you need today and confront tomorrow's indirect tax challenges.

Our services

Customs and foreign trade services

Our customs and foreign trade advisory services benefit you by providing methods to decrease the challenges you could face with customs, making use of new customs techniques and regimes that lower costs and save time, managing the relationships between companies and customs brokers, providing information about European Union legislation and practices and providing solutions to problems that could be encountered at customs.

Compliance support for customs and foreign trade operations

  • Providing information about classification principles related to imported goods
  • Providing support for the application of rules in customs legislation regarding complete and accurate declaration of the customs value of goods
  • Providing support in the application of economically effective customs regimes such as inward processing, warehousing and temporary importation, in a way that is effective and fully compliant with legislation
  • Providing information on fully complying with VAT, special consumption tax and financial liabilities other than the customs tax incurred during importation
  • Providing information regarding other conditions and permissions related to imported goods (standardisation practices in foreign trade, control and permission documentation practices, limitations, prohibitions, etc.)
  • Providing assistance based on legislation and generally accepted principles for immediate problems related to specific transactions 

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Compliance support for subsequent controls

  • Providing services to prepare companies for possible subsequent controls by the relevant authorities and support them throughout the entire review process
  • Providing support for the preparation of documentation related to reviews
  • Preliminary control of the documents subject to examination regarding their compliance with legislation

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Subject based consulting

If companies need assistance related to some special new practices they will begin implementing, or they need support with the regimes they are currently using, we can provide various consulting services for specific issues, some of which are given below.

  • Customs valuation and royalty practices
  • Customs tariff statistical position analysis
  • Temporary importation compliance support
  • Legislation compliance support Check-upsServices
  • As a result of the mutual negotiations, services under the scope of the legislation related to customs and foreign trade operations, customs and business relations with third parties working in foreign trade and customs operations related documents are provided.

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Customs disputes

In addition to foreign trade and customs consulting, we also provide the services listed below with regard to customs litigation.

  • Consulting services for the management of subsequent control processes
  • Evaluation of decisions taken by the Customs Authority with regard to additional accrual and penalties
  • Legislation, case law and literature research
  • Determination of defence strategy
  • Determination of total risk and strategy
  • Support in the reconciliation process
  • Preparation of petitions for use in objections sent to regional directorates and follow-up of the plea process
  • Consulting from the perspective of customs techniques for the preparation of lawsuit petitions
  • Support with the preparation of reply petitions and preparation of additional petitions in the event new evidence is found
  • Review of court decisions

Authorised economic operator status (AEO)

Compliance support for obtaining AEO certificates

PwC’s Indirect Tax team provides compliance support in the AEO certification process by reviewing customs and foreign trade processes and filling out the question form containing 108 questions which is included in the list of application documents provided by the Authority.

Moreover, during the certification process we provide support in negotiations with the Authority and on-site reviews.

AEO Certificate continuity check

The service we provide with regard to AEO certificates includes providing check-up service after the acquisition of an AEO certificate in the periods defined by the Authority to determine whether the liabilities related to the certificate are being fulfilled.

This service specifically includes revising the documents and preparing for the periodic reviews carried out by the Authority.

VAT solutions and VAT refunds

The general aim of our VAT consulting and refund services is to evaluate VAT as a real cost item. Our experienced staff of professionals, some of whom have worked on tax inspections as members of the staff of public bodies, and who have provided audit and consulting services in the private sector for many years, contribute significantly to the tax management of companies.

Our VAT reviews significantly decrease incorrect practices that might be detected during a possible tax inspection performed by the Ministry of Finance.

Moreover, the VAT team in our tax and legal services line of business is ready to provide companies with services that will meet their requirements related to VAT. The VAT group consists of experienced sworn financial advisor managers and experts who closely follow the procedures of the tax authority and the approach it implements during the process . This group only deals with VAT refund transactions.

VAT advisory

  • Providing information about VAT calculations
  • Providing information about transactions and operations
  • Providing information about accounting systems
  • Special focus on providing information about specific transactions and exceptions
  • Providing information about compliance matters.

VAT Check-Up

  • Review the impact of VAT calculations on transactions and VAT returns (nos. 1 and 2)
  • Review of deducted VAT amounts
  • Review of calculated VAT amounts
  • Review of VAT returns
  • Mechanical VAT reviews
  • Review the implementations of initiatives such as discounts, campaigns, promotions
  • Review transactions for things such as waste, loss, scrap, etc.
  • Provide services related to products that are risky in terms of VAT rates.

VAT refund analyses and report

  • Review of transactions that are subject to VAT exemption
  • Review of transactions that are subject to withholding (service purchases, provision of workforce, etc.)
  • Review of transactions that are subject to discounted rates
  • Review of overseas payments (licence, royalty, turnover premiums, etc.)
  • Review of refund transactions
  • Review of cost calculations
  • Preparation of sworn financial advisor tax certification reports on VAT refunds and responses to letters of incompleteness,
  • Finalisation of refund files through negotiations and meetings with the tax office.

Preparation of VAT refund Lists

Entering purchase and sales invoices that are consistent with the account statements provided by companies and preparing the lists required for VAT refunds.

Special consumption tax solutions and refunds

Special consumption tax solutions

We have professional staff on our Indirect Tax team specialised separately in each of the lists numbered I, II, III and IV attached to the Special Consumption Tax Law. With this staff we provide special consumption tax services with the aim of reviewing transactions falling within the scope of special consumption tax and completely complying with optimum tax structuring.

Special consumption tax refund

Companies have the opportunity to receive refunds for the special consumption tax they pay during the importation of products they export. Our staff, who are specialised in this topic, make in-depth analyses of the relevant transactions, review all the import and export transactions carried out, determine the special consumption tax incurred by companies, and provide support at the refund phase for special consumption tax incurred during import.


Investment incentive services

We provide our clients who aim to make investments in Turkey with investment incentive services so they receive the maximum benefits allowed by the decree on government support for investments. We provide support in the following areas within the scope of our service.

Analysis and financial modelling

Prior to application for an Investment Incentive Certificate, we evaluate your company’s planned investments based on legislation and determine the most favourable incentive model and its impact on your firm by analysing the turnaround of investments through financial modelling.

Acquiring an investment incentive certificate

We coordinate with the Ministry of the Economy on investment incentive certificate applications and follow-up processes in line with legislation.

Consulting

We provide consulting support to protect against incentive related problems faced during the investment process within the framework of incentive, customs and VAT legislation.

Revision

We carry out list revisions and document amendments requested by firms due to evolving economic states and investment conditions.

Check-Up

We review the consistency of purchases made within the scope of investment incentive certificates and operations in the investment process against legislation and prepare companies against possible penal sanctions.

Closing of investment incentive certificates

We visit companies before experts from the Ministry of the Economy do and prepare them for assessments.

Operating period

We provide consulting services on the use of other incentive elements that are activated by the closing of investment inventive certificates.

Contact us

Cenk Ulu

Indirect Tax Services Leader, PwC Turkey

Tel: +90 212 326 6967

Cem Aracı

Indirect Tax Services Partner, PwC Turkey

Tel: +90 212 326 6967

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