Exporting goods from Turkey: align contract, invoice, customs and payment
An export shipment from Turkey is easier to prepare as a single file: the parties, goods, value, shipment, declaration and payment should agree with one another. This is a RelocationTR editorial recommendation, and the exact set of documents depends on the transaction. An ordinary export removal is declared to customs, and the Ministry of Trade FAQ separately lists special forms for permitted cases. Despite the general principle that exports are free, exports may be subject to bans and restrictions. The VAT Law provides an exemption for relevant export supplies and services to foreign customers, but that does not mean every invoice in foreign currency is automatically exempt. In continuing relationships the bank checks that transactions are consistent with the client's profile and sources of funds. Tariffs, rates and guarantees are not given on this page.
Who this guide helps
- An owner or manager of a Turkish company preparing an export shipment who wants to align the documents beforehand.
- An accountant or coordinator responsible for reconciling the contract, invoice, customs and payment documents.
Scope and boundaries
- This page does not state customs duties, tax rates, goods codes or tariffs: they depend on the goods and on the rules currently in force.
- This page does not cover transit trade and is not a general import-export page.
- This page does not state that the same declaration is mandatory in every special export route, and does not guarantee the outcome of customs clearance, a VAT refund or a bank decision.
Three separate questions
- Declaration: an ordinary export removal is declared to customs; the Ministry FAQ separately lists special forms for permitted cases.
- Restrictions: exports may be subject to bans and restrictions despite the general principle that exports are free.
- VAT: the law provides an exemption for relevant export supplies and services to foreign customers; whether it applies is checked separately, not by the invoice currency.
VAT Law No.3065, Articles 11(1)(a), 12 · Ministry of Trade: export declaration · Ministry of Trade: export restrictions
Shipment file table
This table is a recommended working check. Legal provisions are identified separately with source links; the document set depends on the specific task.
| File element | What to record | What to cross-check | Typical cause of mismatch |
|---|---|---|---|
| Parties | Seller, buyer, payer, consignee | Contract, invoice, declaration, payment | Different company names or forms; a third party pays |
| Goods | Description, quantity, units | Contract, invoice, transport document, declaration | Different wording and quantities across documents |
| Value | Price, currency, delivery terms | Invoice, contract, declaration, money received | Invoice and contract differ in value; part payment |
| Shipment | Transport document, date, route | Invoice and declaration | Dates or volumes of shipment do not match the invoice |
| Declaration | The export declaration to customs; a special form for a permitted case, if yours is one | Data in the invoice and transport documents | The form chosen was not checked against the Ministry FAQ; declaration data do not match the invoice |
| Bans and restrictions | The result of checking the goods before shipment | Current requirements for the specific goods | Assuming that freedom of export means no restrictions |
| Payment | Payer, account, date, basis of payment | Statement, invoice, contract; the bank checks consistency with the client's profile and sources of funds | Someone else pays, or pays for different goods than the documents state |
| VAT | The question of the exemption for an export supply | Export documents and buyer/recipient information, reviewed by your accounting provider | Assuming that an invoice in foreign currency is automatically exempt |
MASAK, Article 19(1) · VAT Law No.3065, Articles 11(1)(a), 12 · Ministry of Trade: export declaration · Ministry of Trade: export restrictions
Possible mismatches to check
- The contract, invoice, transport and customs documents are prepared by different people at different times.
- A company name, address or goods description is written differently.
- The price or quantity changed after the contract was signed and the documents were not updated.
- The payment arrived from a person who is not in the contract.
- The goods were not checked for bans and restrictions before shipment.
Preparation, step by step
- Before shipment, check whether the goods are subject to bans and restrictions on export.
- Align the parties, goods and value in the contract and the invoice.
- Determine whether an ordinary export declaration or a special form for a permitted case applies.
- Cross-check the transport documents against the invoice and the declaration.
- Describe the payment chain and keep the documents that explain the payment.
- Pass the set to your accounting provider for a separate review of the VAT question.
MASAK, Article 19(1) · VAT Law No.3065, Articles 11(1)(a), 12 · Ministry of Trade: export declaration · Ministry of Trade: export restrictions
The bank
In continuing relationships the bank checks that transactions are consistent with the client's profile and sources of funds, and information and documents are updated. An aligned shipment file makes it easier to answer a bank question, but it does not guarantee that no questions will arise or any bank decision.
Sources and limits of this page
Ministry of Trade export FAQ: an ordinary export removal is declared to customs, and the FAQ separately lists special forms for permitted cases; exports may be subject to bans and restrictions despite the general principle that exports are free.
Ministry of Trade: export declaration · Ministry of Trade: export restrictions
VAT Law No. 3065, Article 11(1)(a), read with Article 12: an exemption for relevant export supplies and services to foreign customers.
MASAK regulation, Article 19(1): in continuing relationships the bank monitors whether transactions match the client's profile and sources of funds and keeps client information and records current.
The table and the preparation sequence are editorial recommendations: the set of documents depends on the transaction.
Common mistakes
- Preparing the contract, invoice, transport and customs documents separately and not cross-checking them.
- Assuming that freedom of export means there are no bans or restrictions.
- Filing a declaration without checking which form suits your case.
- Treating an invoice in foreign currency as automatically exempt from VAT.
- Accepting payment from a person the shipment documents cannot explain to the bank.
MASAK, Article 19(1) · VAT Law No.3065, Articles 11(1)(a), 12 · Ministry of Trade: export declaration · Ministry of Trade: export restrictions
Discuss your documents and task
If you are preparing an export shipment, send us the contract, the invoice and a list of the transport and payment documents, and we will help find mismatches before filing and before a bank question.
Discuss the taskFrequently asked questions
Where is an ordinary export removal declared?
An ordinary export removal is declared to customs. The Ministry of Trade FAQ separately lists special forms for permitted cases; this page does not state that the same declaration is mandatory in every special route.
Can any goods be exported from Turkey?
No. Despite the general principle that exports are free, exports may be subject to bans and restrictions. The requirements for your goods should be checked before shipment.
Is every export invoice in foreign currency exempt from VAT?
No such conclusion can be drawn. The law provides an exemption for relevant export supplies and services to foreign customers, and whether it applies is checked separately. No rates are given on this page.
Which documents should I cross-check for an export shipment?
RelocationTR recommends matching the parties, goods, contract, invoice, transport and customs; the exact set depends on the transaction. This is an editorial recommendation, not a legal requirement.
What does the bank check in export payments?
In continuing relationships the bank checks that transactions are consistent with the client's profile and sources of funds, and information and documents are updated. An aligned file helps with a bank question but does not guarantee a bank decision.
Primary sources
Prepared by RelocationTR. The dates below refer to checks of the cited source provisions.
- MASAK, Article 19(1)Provision checked: 2026-10-01
- VAT Law No.3065, Articles 11(1)(a), 12Provision checked: 2026-10-01
- Ministry of Trade: export declarationProvision checked: 2026-10-01
- Ministry of Trade: export restrictionsProvision checked: 2026-10-01