VAT rates determine the added value added at each stage in the period from the first production to the last consumption of the good. Companies pay VAT difference according to the profits from sales. However, VAT is actually a type of tax paid by the end user. The user or consumer of a product pays VAT of that product. Taxes overpaid due to such reasons are returned to the relevant persons or organizations in accordance with the procedures and principles determined by the Ministry of Finance.