{"status":true,"post":{"id":18712,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:16:22","created_at":"2018-07-15T21:00:00.000000Z","updated_at":"2022-10-24T10:16:22.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":18712,"is_featured":0,"title":"\u0130hracat teslimlerinde KDV istisnas\u0131nda yeni uygulama","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 11\/1-a maddesi gere\u011fi ihracat teslimleri ve bu teslimlere ili\u015fkin hizmetler KDV\u2019den istisnad\u0131r. Ayr\u0131ca Kanun\u2019un 12\u2019nci maddesinde bir teslimin ihracat teslimi say\u0131labilmesi i\u00e7in a\u015fa\u011f\u0131da yer alan iki ko\u015fulun ger\u00e7ekle\u015fmi\u015f olmas\u0131 gerekmektedir. \u015e\u00f6yle ki;<\/span><\/p>  <p><span class=\"large\"><strong>a)<\/strong> Teslim yurtd\u0131\u015f\u0131ndaki bir m\u00fc\u015fteriye veya serbest b\u00f6lgedeki al\u0131c\u0131ya veya G\u00fcmr\u00fck Kanunu\u2019nun 95\u2019nci maddesinin (1) numaral\u0131 f\u0131kras\u0131na g\u00f6re faaliyette bulunan g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na ya da yetkili g\u00fcmr\u00fck antreposu i\u015fleticisine yap\u0131lmal\u0131 veya mallar yetkili g\u00fcmr\u00fck antreposu i\u015fleticisine tevdi edilmelidir.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 12\/2 maddesi uyar\u0131nca yurtd\u0131\u015f\u0131ndaki m\u00fc\u015fteri, ikametg\u00e2h\u0131, i\u015fyeri, kanuni ve i\u015f merkezi yurtd\u0131\u015f\u0131nda olan al\u0131c\u0131lar ile yurti\u00e7inde bulunan firman\u0131n yurtd\u0131\u015f\u0131nda kendi ad\u0131na m\u00fcstakil olarak faaliyet g\u00f6steren \u015fubeleridir.<\/span><\/p>  <p><span class=\"large\">T\u00fcrkiye\u2019de ikametg\u00e2h\u0131, i\u015fyeri, kanuni ve i\u015f merkezi bulunan firmalar\u0131n yurtd\u0131\u015f\u0131nda i\u015f yapmak i\u00e7in a\u00e7m\u0131\u015f olduklar\u0131 b\u00fcro, temsilcilik, acentelik ve benzeri kurulu\u015flar T\u00fcrkiye\u2019de mukim firmalar\u0131n yurtd\u0131\u015f\u0131nda kendi ad\u0131na m\u00fcstakil olarak faaliyet g\u00f6steren \u015fubeleri kapsam\u0131ndad\u0131r. Dolay\u0131s\u0131yla KDV m\u00fckelleflerinin yurtd\u0131\u015f\u0131nda i\u015f yapmak i\u00e7in a\u00e7m\u0131\u015f olduklar\u0131 \u015fube, b\u00fcro, temsilcilik, acentelik ve benzeri kurulu\u015flar\u0131nda kullanmak veya satmak \u00fczere yurtd\u0131\u015f\u0131na \u00e7\u0131karacaklar\u0131 mallarla ilgili temsillerde kesin ihracat ko\u015fuluyla ihracat teslimi niteli\u011findedir.<\/span><\/p>  <p><span class=\"large\">Serbest b\u00f6lgedeki al\u0131c\u0131 kavram\u0131, ilgili mevzuatlar\u0131 \u00e7er\u00e7evesinde s\u00f6z konusu b\u00f6lgelerde faaliyette bulunan ger\u00e7ek veya t\u00fczel ki\u015fi al\u0131c\u0131lar\u0131 ifade etmektedir.<\/span><br><span class=\"large\"> \u0130hracat teslimine ait fatura ve benzeri belgelerin yukar\u0131da belirtilen yurtd\u0131\u015f\u0131ndaki m\u00fc\u015fteri veya serbest b\u00f6lgedeki al\u0131c\u0131 ad\u0131na d\u00fczenlenmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\"><strong>b)<\/strong> Teslim konusu mal T\u00fcrkiye Cumhuriyeti g\u00fcmr\u00fck b\u00f6lgesinden \u00e7\u0131karak bir d\u0131\u015f \u00fclkeye veya serbest b\u00f6lgeye vas\u0131l olmal\u0131 ya da g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na veya yetkili g\u00fcmr\u00fck depolar\u0131na konulmal\u0131d\u0131r.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu a\u00e7\u0131s\u0131ndan istisna uygulamas\u0131nda ihracat, esas itibar\u0131yla, serbest dola\u015f\u0131mda bulunan bir mal\u0131n d\u0131\u015f ticaret ve g\u00fcmr\u00fck mevzuatlar\u0131 do\u011frultusunda, ihracat i\u015flemlerinin tamamlanmas\u0131ndan sonra T\u00fcrkiye Cumhuriyeti g\u00fcmr\u00fck b\u00f6lgesi d\u0131\u015f\u0131na \u00e7\u0131kar\u0131lmas\u0131d\u0131r. D\u0131\u015f ticaret mevzuat\u0131nda ihracat olarak de\u011ferlendirilen ancak Katma De\u011fer Vergisi Kanunu\u2019nun 12\u2019nci maddesi ve Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 19 seri numaral\u0131 Tebli\u011f\u2019in 2\u2019nci maddesinde belirtilen ko\u015fullar\u0131 ta\u015f\u0131mayan i\u015flemlerin ihracat istisnas\u0131 kapsam\u0131nda de\u011ferlendirilmesi s\u00f6z konusu olamayacakt\u0131r.*<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 12\u2019nci maddesi gere\u011fi \u201cbir serbest b\u00f6lgedeki al\u0131c\u0131ya yap\u0131lan ve serbest b\u00f6lgeye vas\u0131l olan teslimler ile g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na yap\u0131lan teslimler ihracat istisnas\u0131 kapsam\u0131ndad\u0131r. G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131 ve depolar\u0131, G\u00fcmr\u00fck Kanunu\u2019nun 95\u2019nci maddesinin (1) numaral\u0131 f\u0131kras\u0131ndaki yetki gere\u011fi 08.08. 2017 g\u00fcn ve 30148 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan G\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131 y\u00f6netmeli\u011finde tan\u0131mlanm\u0131\u015ft\u0131r. Bu ba\u011flamda g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na veya depolar\u0131na sadece ilgili g\u00fcmr\u00fck mevzuat\u0131na g\u00f6re buralarda sat\u0131lmas\u0131 uygun bulunan mallar istisna kapsam\u0131nda teslim edilebilece\u011finden, g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na sat\u0131labilecek mal cinsinden olup olmad\u0131\u011f\u0131 m\u00fckellefler taraf\u0131ndan kontrol edilecektir\u201d<\/span><\/p>  <p><span class=\"large\">Uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131\u011fa y\u00f6nelik olarak deniz ve hava ta\u015f\u0131ma ara\u00e7lar\u0131na yap\u0131lan akaryak\u0131t, kumanya, teknik ve di\u011fer malzeme \u015feklindeki teslimler a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar \u00e7er\u00e7evesinde vergiden istisna tutulmu\u015ftur. \u015e\u00f6yle ki;<\/span><\/p>  <ul>   <li><span class=\"large\">T\u00fcrkiye i\u00e7inde ta\u015f\u0131ma hakk\u0131 bulunmayan yabanc\u0131 bayrakl\u0131 gemilere ve u\u00e7aklara yap\u0131lan akaryak\u0131t, kumanya, teknik ve di\u011fer malzeme \u015feklindeki teslimler ihracat teslimi kapsam\u0131nda Katma De\u011fer Vergisinden istisnad\u0131r.<\/span><\/li>   <li><span class=\"large\">Uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k yapan yerli gemi ve u\u00e7aklar ise \u201cyurti\u00e7inde bulunan bir firman\u0131n yurtd\u0131\u015f\u0131nda kendi ad\u0131na m\u00fcstakilen faaliyet g\u00f6steren \u015fubesi\u201d niteli\u011fi ta\u015f\u0131d\u0131\u011f\u0131ndan bu ara\u00e7lara yap\u0131lan s\u00f6z konusu teslimler ihracat istisnas\u0131na tabi olacakt\u0131r. Bu kapsamda yap\u0131lan teslimlere ili\u015fkin i\u015flem veya \u00f6demelerin acenteler taraf\u0131ndan yap\u0131lmas\u0131 istisnan\u0131n uygulanmas\u0131na engel te\u015fkil etmemektedir.<\/span><\/li>  <\/ul>  <p><\/p>  <p><span class=\"large\">S\u00f6z konusu teslimlerin ihracat istisnas\u0131 kapsam\u0131nda de\u011ferlendirilebilmesi i\u00e7in g\u00fcmr\u00fck \u00e7\u0131k\u0131\u015f beyannamesi ile kan\u0131tlanmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Mal ihrac\u0131na ili\u015fkin istisna ihracat\u0131n ger\u00e7ekle\u015fti\u011fi tarih olan g\u00fcmr\u00fck beyannamesinin \u201ckapanma tarihi\u201dni i\u00e7ine alan vergilendirme d\u00f6nemine ait Katma De\u011fer Vergisi beyannamesi ile beyan edilir. \u0130hracat i\u015flemleri i\u00e7 g\u00fcmr\u00fcklerde yap\u0131lan ihracat teslimlerinde, g\u00fcmr\u00fck beyannamesinin s\u0131n\u0131r g\u00fcmr\u00fcklerince kapat\u0131ld\u0131\u011f\u0131 tarih ihracat\u0131n ger\u00e7ekle\u015fti\u011fi tarih olarak kabul edilir.<\/span><\/p>  <p><span class=\"large\">(*) 6 Temmuz 2018 g\u00fcn ve 30470 say\u0131l\u0131 Resmi Gazete<\/span><\/p>  \t\t\t\t","slug":"ihracat-teslimlerinde-kdv-istisnasinda-yeni-uygulama","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130hracat teslimlerinde KDV istisnas\u0131nda yeni uygulama","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":218,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":18811,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":18712,"locale":"tr","category_id":73,"title":"\u0130hracat teslimlerinde KDV istisnas\u0131nda yeni uygulama","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 11\/1-a maddesi gere\u011fi ihracat teslimleri ve bu teslimlere ili\u015fkin hizmetler KDV\u2019den istisnad\u0131r. Ayr\u0131ca Kanun\u2019un 12\u2019nci maddesinde bir teslimin ihracat teslimi say\u0131labilmesi i\u00e7in a\u015fa\u011f\u0131da yer alan iki ko\u015fulun ger\u00e7ekle\u015fmi\u015f olmas\u0131 gerekmektedir. \u015e\u00f6yle ki;<\/span><\/p>  <p><span class=\"large\"><strong>a)<\/strong> Teslim yurtd\u0131\u015f\u0131ndaki bir m\u00fc\u015fteriye veya serbest b\u00f6lgedeki al\u0131c\u0131ya veya G\u00fcmr\u00fck Kanunu\u2019nun 95\u2019nci maddesinin (1) numaral\u0131 f\u0131kras\u0131na g\u00f6re faaliyette bulunan g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na ya da yetkili g\u00fcmr\u00fck antreposu i\u015fleticisine yap\u0131lmal\u0131 veya mallar yetkili g\u00fcmr\u00fck antreposu i\u015fleticisine tevdi edilmelidir.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 12\/2 maddesi uyar\u0131nca yurtd\u0131\u015f\u0131ndaki m\u00fc\u015fteri, ikametg\u00e2h\u0131, i\u015fyeri, kanuni ve i\u015f merkezi yurtd\u0131\u015f\u0131nda olan al\u0131c\u0131lar ile yurti\u00e7inde bulunan firman\u0131n yurtd\u0131\u015f\u0131nda kendi ad\u0131na m\u00fcstakil olarak faaliyet g\u00f6steren \u015fubeleridir.<\/span><\/p>  <p><span class=\"large\">T\u00fcrkiye\u2019de ikametg\u00e2h\u0131, i\u015fyeri, kanuni ve i\u015f merkezi bulunan firmalar\u0131n yurtd\u0131\u015f\u0131nda i\u015f yapmak i\u00e7in a\u00e7m\u0131\u015f olduklar\u0131 b\u00fcro, temsilcilik, acentelik ve benzeri kurulu\u015flar T\u00fcrkiye\u2019de mukim firmalar\u0131n yurtd\u0131\u015f\u0131nda kendi ad\u0131na m\u00fcstakil olarak faaliyet g\u00f6steren \u015fubeleri kapsam\u0131ndad\u0131r. Dolay\u0131s\u0131yla KDV m\u00fckelleflerinin yurtd\u0131\u015f\u0131nda i\u015f yapmak i\u00e7in a\u00e7m\u0131\u015f olduklar\u0131 \u015fube, b\u00fcro, temsilcilik, acentelik ve benzeri kurulu\u015flar\u0131nda kullanmak veya satmak \u00fczere yurtd\u0131\u015f\u0131na \u00e7\u0131karacaklar\u0131 mallarla ilgili temsillerde kesin ihracat ko\u015fuluyla ihracat teslimi niteli\u011findedir.<\/span><\/p>  <p><span class=\"large\">Serbest b\u00f6lgedeki al\u0131c\u0131 kavram\u0131, ilgili mevzuatlar\u0131 \u00e7er\u00e7evesinde s\u00f6z konusu b\u00f6lgelerde faaliyette bulunan ger\u00e7ek veya t\u00fczel ki\u015fi al\u0131c\u0131lar\u0131 ifade etmektedir.<\/span><br><span class=\"large\"> \u0130hracat teslimine ait fatura ve benzeri belgelerin yukar\u0131da belirtilen yurtd\u0131\u015f\u0131ndaki m\u00fc\u015fteri veya serbest b\u00f6lgedeki al\u0131c\u0131 ad\u0131na d\u00fczenlenmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\"><strong>b)<\/strong> Teslim konusu mal T\u00fcrkiye Cumhuriyeti g\u00fcmr\u00fck b\u00f6lgesinden \u00e7\u0131karak bir d\u0131\u015f \u00fclkeye veya serbest b\u00f6lgeye vas\u0131l olmal\u0131 ya da g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na veya yetkili g\u00fcmr\u00fck depolar\u0131na konulmal\u0131d\u0131r.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu a\u00e7\u0131s\u0131ndan istisna uygulamas\u0131nda ihracat, esas itibar\u0131yla, serbest dola\u015f\u0131mda bulunan bir mal\u0131n d\u0131\u015f ticaret ve g\u00fcmr\u00fck mevzuatlar\u0131 do\u011frultusunda, ihracat i\u015flemlerinin tamamlanmas\u0131ndan sonra T\u00fcrkiye Cumhuriyeti g\u00fcmr\u00fck b\u00f6lgesi d\u0131\u015f\u0131na \u00e7\u0131kar\u0131lmas\u0131d\u0131r. D\u0131\u015f ticaret mevzuat\u0131nda ihracat olarak de\u011ferlendirilen ancak Katma De\u011fer Vergisi Kanunu\u2019nun 12\u2019nci maddesi ve Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 19 seri numaral\u0131 Tebli\u011f\u2019in 2\u2019nci maddesinde belirtilen ko\u015fullar\u0131 ta\u015f\u0131mayan i\u015flemlerin ihracat istisnas\u0131 kapsam\u0131nda de\u011ferlendirilmesi s\u00f6z konusu olamayacakt\u0131r.*<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 12\u2019nci maddesi gere\u011fi \u201cbir serbest b\u00f6lgedeki al\u0131c\u0131ya yap\u0131lan ve serbest b\u00f6lgeye vas\u0131l olan teslimler ile g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na yap\u0131lan teslimler ihracat istisnas\u0131 kapsam\u0131ndad\u0131r. G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131 ve depolar\u0131, G\u00fcmr\u00fck Kanunu\u2019nun 95\u2019nci maddesinin (1) numaral\u0131 f\u0131kras\u0131ndaki yetki gere\u011fi 08.08. 2017 g\u00fcn ve 30148 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan G\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131 y\u00f6netmeli\u011finde tan\u0131mlanm\u0131\u015ft\u0131r. Bu ba\u011flamda g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na veya depolar\u0131na sadece ilgili g\u00fcmr\u00fck mevzuat\u0131na g\u00f6re buralarda sat\u0131lmas\u0131 uygun bulunan mallar istisna kapsam\u0131nda teslim edilebilece\u011finden, g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na sat\u0131labilecek mal cinsinden olup olmad\u0131\u011f\u0131 m\u00fckellefler taraf\u0131ndan kontrol edilecektir\u201d<\/span><\/p>  <p><span class=\"large\">Uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131\u011fa y\u00f6nelik olarak deniz ve hava ta\u015f\u0131ma ara\u00e7lar\u0131na yap\u0131lan akaryak\u0131t, kumanya, teknik ve di\u011fer malzeme \u015feklindeki teslimler a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar \u00e7er\u00e7evesinde vergiden istisna tutulmu\u015ftur. \u015e\u00f6yle ki;<\/span><\/p>  <ul>   <li><span class=\"large\">T\u00fcrkiye i\u00e7inde ta\u015f\u0131ma hakk\u0131 bulunmayan yabanc\u0131 bayrakl\u0131 gemilere ve u\u00e7aklara yap\u0131lan akaryak\u0131t, kumanya, teknik ve di\u011fer malzeme \u015feklindeki teslimler ihracat teslimi kapsam\u0131nda Katma De\u011fer Vergisinden istisnad\u0131r.<\/span><\/li>   <li><span class=\"large\">Uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k yapan yerli gemi ve u\u00e7aklar ise \u201cyurti\u00e7inde bulunan bir firman\u0131n yurtd\u0131\u015f\u0131nda kendi ad\u0131na m\u00fcstakilen faaliyet g\u00f6steren \u015fubesi\u201d niteli\u011fi ta\u015f\u0131d\u0131\u011f\u0131ndan bu ara\u00e7lara yap\u0131lan s\u00f6z konusu teslimler ihracat istisnas\u0131na tabi olacakt\u0131r. Bu kapsamda yap\u0131lan teslimlere ili\u015fkin i\u015flem veya \u00f6demelerin acenteler taraf\u0131ndan yap\u0131lmas\u0131 istisnan\u0131n uygulanmas\u0131na engel te\u015fkil etmemektedir.<\/span><\/li>  <\/ul>  <p><\/p>  <p><span class=\"large\">S\u00f6z konusu teslimlerin ihracat istisnas\u0131 kapsam\u0131nda de\u011ferlendirilebilmesi i\u00e7in g\u00fcmr\u00fck \u00e7\u0131k\u0131\u015f beyannamesi ile kan\u0131tlanmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Mal ihrac\u0131na ili\u015fkin istisna ihracat\u0131n ger\u00e7ekle\u015fti\u011fi tarih olan g\u00fcmr\u00fck beyannamesinin \u201ckapanma tarihi\u201dni i\u00e7ine alan vergilendirme d\u00f6nemine ait Katma De\u011fer Vergisi beyannamesi ile beyan edilir. \u0130hracat i\u015flemleri i\u00e7 g\u00fcmr\u00fcklerde yap\u0131lan ihracat teslimlerinde, g\u00fcmr\u00fck beyannamesinin s\u0131n\u0131r g\u00fcmr\u00fcklerince kapat\u0131ld\u0131\u011f\u0131 tarih ihracat\u0131n ger\u00e7ekle\u015fti\u011fi tarih olarak kabul edilir.<\/span><\/p>  <p><span class=\"large\">(*) 6 Temmuz 2018 g\u00fcn ve 30470 say\u0131l\u0131 Resmi Gazete<\/span><\/p>  \t\t\t\t","slug":"ihracat-teslimlerinde-kdv-istisnasinda-yeni-uygulama","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130hracat teslimlerinde KDV istisnas\u0131nda yeni uygulama","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":218,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}