Since 1985, Value Added Tax is a tax levied on expenditures. This tax, which has the most comprehensive range among the Turkish tax laws, is closely related to almost everyone in the society since it is collected on expenditures. The exemptions in VAT applications have an important place in taxation. Many exemptions granted, especially to exporting taxpayers, are included in Article 11 of the Value Added Tax law. Although there are sufficient legislative provisions on VAT incentives offered for exports, there is no detailed study explaining the refund process as a whole. For this reason, it has been tried to provide information about the VAT refund process, to make explanations about the types of refunds, to provide information about the calculation of the refund amounts that can be received and how the accounting records should be made on the legal basis, and to analyze how a comprehensive refund process should be realized with this study. In this study, first of all, the VAT law, the evaluation of exports in the conceptual framework, the forms and types of exports, the incentives provided for them, how the VAT refund amount should be calculated in exports and how the accounting records should be kept are presented. With this study, exports, export incentives, VAT refund calculation, accounting, how the refund process is carried out, etc. It contributes to the literature as the processes are shown with sample applications.