Map the transaction first
Imagine a Turkish company buying goods from Spain and arranging delivery directly to its customer in Morocco. The goods do not enter Türkiye, while purchase invoices, sales invoices and shipping documents describe different parts of the deal. This illustrative example first requires clarity about ownership and the place of delivery.
Outside VAT scope is different from an export exemption
A sale of goods located abroad at delivery and never brought into Türkiye may fall outside Turkish VAT scope, depending on the facts. That is a different basis from an ordinary export from Türkiye. A domestic delivery, bonded-warehouse transaction or separately supplied service needs its own assessment.
The 2026 corporate tax change
Law No. 7582 expanded the deduction under Corporate Tax Law Article 10/1-i. The general rate is 95% for qualifying profits from goods purchased and sold abroad without entering Türkiye, or from qualifying intermediation in overseas goods transactions. Specific statutory location and certification conditions may allow 100%. Transfer requirements and the location of buyers and sellers matter. This corporate tax provision does not automatically extend to sole proprietorships.
Profit is not the sales amount
Purchase costs and related expenses must be considered when identifying the profit attributable to the transaction. Income recognition, transfers and the deduction calculation should agree. Goods imported into Türkiye and then resold should not be treated as automatically producing the same result.
Keep one coherent transaction file
Bring together purchase and sales contracts, invoices, shipping documents, bank records and any intermediary agreement. A clear account of the goods, money and associated costs provides a better starting point than the wording on an invoice alone.