Not every excess/overpaid tax is recoverable

Accounting and taxation involves human labor and interaction, and as such, it is prone to human errors. This is a universally accepted fact. It should be acceptable as long as you can recover your errors once you correct them retrospectively.But Turkish tax regulations sometimes do not allow you to reclaim your taxes even if you restate your position.

This is especially true for Turkish VAT. Except for a number of allowed situations, you are not allowed to reclaim your excess VAT or VAT credit. This means that the VAT position is not symmetric vis-a-vis the tax authority. Furthermore, related tor everse-charge VAT, there is a time-limited window for deduction of reverse-charged VAT from output VAT. Once you miss that window, you will not be able to make deduction even if you restate your declarations.

Likewise, certain VAT refund mechanisms are tied to preregistration for that class. If that preregistration is missed, you may not reclaim your VAT as easy as you might think.