Use casesServices

VAT refund file preparation

An export VAT refund claim is a stack of lists: sales invoices, customs declarations, purchase invoices, the VAT incurred; every line has to match, and every supplier has to hold up when the tax office's system checks them.

With the systemInvoices, declarations, and ledgers gathered and matched, suppliers checked, the report drafted; the YMM signs.

Who decides
Sworn financial advisor (YMM)

Sales e-invoice · export · 6 October 2026

Export invoice · knitted garments, FOB Mersin

Goods exported under the customs declaration below; VAT exempt as an export delivery. Invoice value differs from the value on the customs declaration.

→ matched with a difference; the YMM decides how it enters the claim

Illustrative The document as it arrives. In red, what the system marks for your expert.

1. The work

Today

  1. GatherFor each period the team pulls the sales e-invoices and e-archive invoices, the export customs declarations, the purchase invoices, the ledgers, and the incurred VAT records from the client's accounting system, portals, and folders, and asks the client for what is missing.
  2. MatchThey match every export invoice to its customs declaration (number, date, amount, currency) and every purchase invoice to the ledger, build the sales invoice list, the deductible VAT list, the incurred VAT list, and the refund calculation table in spreadsheets, and recheck the totals by hand.
  3. ScreenThey look up each supplier the claim rests on, one by one, against the client's records and the findings of earlier refund control reports, because a supplier with a negative finding for fake or misleading documents sends the claim to tax inspection.
  4. WriteThe sworn financial advisor's (YMM) team writes the VAT refund certification report section by section, each figure copied from the spreadsheets.
  5. DecideThe YMM decides what goes into the claim, certifies and signs the report, and files the lists and the report through the Internet Tax Office; findings from the tax office's refund control system come back to clear.

With the system

  1. GatherThe agent gathers the period's sales and purchase invoices, export declarations, ledgers, and earlier refund control reports at the same time, read-only, into one refund file, each document cited, and lists what is missing.Agentic AI
  2. MatchYour written matching rules, run as code, tie each export invoice to its declaration and each purchase invoice to the ledger, build the lists, and recompute the refund calculation table; the SLM reads the paper invoices and scanned declarations first.Your rule
  3. ScreenThe agent checks every supplier the claim rests on against your records and the findings of earlier control reports; any supplier with a finding stops the file for the YMM, and the agent never decides whether an invoice stays in the claim.Agentic AI
  4. WriteThe SLM drafts the report sections in the YMM's format, each figure taken from the code checks and each statement tied to its document; points of doubt are marked.SLM
  5. DecideThe YMM reviews the file and the draft, decides what goes into the claim, and certifies, signs, and files it, as before; nothing is filed with the tax office by the system.Person decides

What lands on the desk

The YMM gets the period's file already gathered, every export invoice tied to its declaration, the lists built and the refund table recomputed by your own rules, each supplier checked, and the report drafted with every figure traced. The two open points are marked; the YMM decides, certifies, and files.

FIG. 1 · Refund fileIllustrative
Export VAT refund · October 2026 period · cash refundExporter, knitted garments

Agent · sources gathered

  • metSales e-invoices for the period
  • metExport customs declarations
  • metPurchase invoices and the ledger
  • metEarlier refund control report

Code · matching and lists

  • metExport invoices tied to their declarations
  • flaggedOne invoice's value differs from its declarationdeclaration
  • metPurchase invoices tied to the ledger
  • Refund calculation tablerecomputed

Agent · suppliers

  • metMain fabric and dye suppliers: no finding in your records
  • flaggedOne packaging supplier named in an earlier control reportcontrol report

SLM · draft report

Report sections drafted in the YMM's format, every figure from the code checks; the value difference and the supplier finding are marked for the YMM.

  • SLM
  • Agent
  • Code

Why a person decidesWhat goes into the claim, and the report's certification, are the YMM's; nothing is filed with the tax office by the system.

DecidesSworn financial advisor (YMM)

2. The system

For your technical team — skip it if you like.

How it works

In

  • Sales e-invoices and e-archive invoices
  • Export customs declarations
  • Purchase invoices and the ledgers
  • Earlier refund control reports

  1. Agent · acts

    File-gathering agent

    Parallel checks of independent sources; read-only

    Reads

    • Everything under In

    Out

    • One refund file per period
    • Each document cited
    • Suppliers checked against your records
    • Missing documents listed

  2. SLM · reasons

    Document reader

    SLM; a vision-language model for scans

    Reads

    • Paper and scanned purchase invoices
    • Scanned customs declarations
    • Contracts and freight documents

    Out

    • Invoice number, date, supplier, and VAT
    • Declaration number, date, and value
    • Fields it could not read, marked

  3. Code · calculates

    Matching and list checks

    Your written matching rules, run as code; no model

    Reads

    • Invoices, declarations, and ledgers
    • Amounts, dates, and currencies

    Out

    • Each export invoice tied to its declaration
    • Purchase invoices tied to the ledger
    • The refund lists built
    • The refund calculation table recomputed

  4. SLM · reasons

    Report drafter

    SLM, in the YMM's report format

    Reads

    • The matched file and its flags
    • Your report template
    • The communiqué sections you select

    Out

    • Draft report sections
    • Each figure from the code checks
    • Points of doubt marked

  5. Decision

    Sworn financial advisor (YMM)

    Reads

    • The refund file and the draft report

    Out

    • Decides what goes into the claim
    • Certifies and signs the report
    • Files through the Internet Tax Office
How the agent's work is arrangedParallel

Parallel

Sales, exports, purchases, and suppliers are independent sources and every claim needs all of them, so the checks run at the same time and merge into one refund file.

How the models are trained and tested

Your expert writes the test first. A step the test does not need is skipped, and we say why.

Show the training steps

Small language model (SLM), with a vision-language model for scans

  1. Test set

    100–300 past refund files with the reports your senior YMMs signed and the control results that came back, graded by them: each mismatch, each supplier finding, and the report's wording.

  2. Dataset

    Your own past reports, working papers, and corrections; taxpayer and supplier data masked in training copies where the test allows.

  3. Continued pre-training (CPT)If needed

    Only if the base model fails the test on Turkish tax vocabulary.

  4. Supervised fine-tuning (SFT)

    On your report format, section by section, and on reading paper invoices and scanned declarations.

  5. Reinforcement learning (RL)Skipped

    Skipped: the wording is taught by fine-tuning, and every figure comes from the code checks, so no further reward is needed.

  6. Retrieval

    Retrieval supplies the sections of the VAT communiqué your YMMs select, current circulars, and the client's earlier reports, so a rule change never needs retraining; amounts and dates come from the code checks, never from the model.

  7. Monitoring

    The YMM reviews every draft; each correction and each control finding joins the next test.

Where the agentic system stops

The YMM decides what goes into each claim, certifies and signs the VAT refund certification report, and files the claim through the Internet Tax Office; for a self-filed claim, the finance manager decides and files.

Show its tools, limits, and record
Tools and access
Reads the e-invoice and e-archive records, the e-ledger and accounting system, the export declaration records, earlier refund control reports, and your supplier records; read-only; writes only the refund file and its working papers.
May not
File a claim, a return, or a list with the tax office, certify or sign a report, decide that an invoice stays in or out of the claim, change the ledger, contact a supplier or the tax office, or grant itself any access.
Who decides and the written limit
Sworn financial advisor (YMM)The YMM decides what goes into each claim, certifies and signs the VAT refund certification report, and files the claim through the Internet Tax Office; for a self-filed claim, the finance manager decides and files. The system never files anything with the tax office, never certifies or signs a report, and never decides whether an invoice stays in the claim.
Stops when
A supplier with a negative finding in your records or an earlier control report, an export invoice with no matching declaration, an amount or date it cannot reconcile, or a document it cannot read with confidence: the file goes to the YMM, marked.
Record
Every source read, each match and the rule version behind it, each supplier check, every draft, and who certified, signed, and filed.

How agentic systems stay inside limits

3. Value and conditions

Where the time goes, and what your institution will measure.

Where the value comes from

  1. Files complete and matched before the claim is filed.
  2. Fewer control findings to clear after filing.
  3. YMM hours freed for the findings that need judgment.

What your institution measures

  • Time from period close to claim filed
  • Control findings per claim
  • Claims sent to tax inspection
  • YMM hours per report

Measured in the Decision Blueprint

Today's time from period close to filing and YMM hours per report, from your own records, set the baseline; your firm sets the target.

Conditions

The rules, the data, and the known error, with its guard.

  • An export refund claim carries the standard refund request petition, the sales invoice list, the customs declarations or their list, the deductible VAT list for the period, the incurred VAT list, and the refund calculation table (KDV Genel Uygulama Tebliği II/A-1.1.4.1); the system prepares and checks them, and the YMM files them.
  • A cash refund above the limit the communiqué sets is paid on a tax inspection report or a YMM VAT refund certification report, or against a guarantee until the report arrives (II/A-1.1.4.1.2 and IV/A3-4).
  • A taxpayer with a negative report or finding for issuing or using fake or misleading documents, and a taxpayer buying directly from one, has its refund paid only on a tax inspection report (IV/A2-1.3); any supplier finding stops the file for the YMM.
  • For fully exempt transactions such as exports, the claim must be made by the end of the second calendar year after the period, and a YMM report within six months after that (IV/A3-8.2); the file shows each period's deadline.

Start here

We take a few recent refund files with your team, time each step from period close to filing, collect the control findings that came back, and test the matching rules on your own records before anything is built.

Who builds it Every engagement is led by an engineer who has built machine-learning models that real decisions run on since 2012, and language models and agentic systems in production since 2024. About eqlx

Request a Decision BlueprintWhat the Decision Blueprint covers

Equalize the gap.

Bring work that takes expertise. Leave knowing the first step.

A short description of the work is enough; no confidential records.

  1. You send a short descriptionNo confidential records, credentials, or production data
  2. The engineer checks whether it fits, and what it would needA model, a small language model, an agent, or none
  3. A proposed first step, or an honest “not a fit”A technical conversation with the engineer
Start with a Decision BlueprintTalk to the engineer

https://eqlx.ai/use-cases/vat-refund · Printed copy; the website is the current version.