{"status":true,"post":{"id":32167,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 20:58:23","created_at":"2022-03-31T21:00:00.000000Z","updated_at":"2022-10-24T17:58:23.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":32167,"is_featured":0,"title":"KDV oranlar\u0131nda kapsaml\u0131 de\u011fi\u015fiklik","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

OSMAN ARIO\u011eLU<\/strong><\/span><\/p>

Katma de\u011fer vergisi oranlar\u0131nda bir\u00e7ok mal ve hizmet i\u00e7in kapsaml\u0131 de\u011fi\u015fiklik yap\u0131ld\u0131. Konuya ili\u015fkin Cumhurba\u015fkan\u0131 Karar\u0131, 29 Mart 2022 tarihli Resmi Gazete\u2019de yay\u0131mland\u0131. Uygulama, 1 Nisan 2022 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girdi. <\/span>
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TEM\u0130ZL\u0130K \u00dcR\u00dcNLER\u0130<\/strong><\/span>
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Kararda \u00f6zellikle sabun, \u015fampuan, deterjan, dezenfektan, \u0131slak mendil (sabun, deterjan veya sol\u00fcsyon emdirilmi\u015f olsun olmas\u0131n), tuvalet ka\u011f\u0131d\u0131, ka\u011f\u0131t havlu, ka\u011f\u0131t mendil, pe\u00e7ete ile bebek bezi ve hijyenik ped vb. temizlik \u00fcr\u00fcnlerinin katma de\u011fer vergisi oran\u0131n\u0131n y\u00fczde 18\u2019den y\u00fczde 8\u2019e \u00e7ekilmesini en geni\u015f kapsam\u0131 ilgilendiren de\u011fi\u015fiklik diye de\u011ferlendiriyoruz. Uygulamada vb. denilmek suretiyle kapsam\u0131n yayg\u0131n kullan\u0131m\u0131 olan di\u015f f\u0131r\u00e7as\u0131, di\u015f macunu, di\u015f iplikleri, t\u0131ra\u015f sabunlar\u0131 gibi genel kullan\u0131mlar\u0131n t\u00fcm\u00fcn\u00fc kapsayaca\u011f\u0131n\u0131 de\u011ferlendiriyoruz.<\/span>
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ARSA, ARAZ\u0130 VE KONUT TESL\u0130MLER\u0130<\/strong><\/span>
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Karar ile arsa ve arazi teslimlerindeki katma de\u011fer vergisi oran\u0131n\u0131n y\u00fczde 18\u2019den y\u00fczde 8\u2019e indirilmesi de yine son zamanlarda iyice t\u0131kanmaya ba\u015flayan in\u015faat sekt\u00f6r\u00fc i\u00e7in bir nefes olarak de\u011ferlendirilebilir. KDV oranlar\u0131nda en anlaml\u0131 de\u011fi\u015fikliklerden biri de konutlara ili\u015fkin uygulaman\u0131n yeniden d\u00fczenlenmesi oldu. Yeni d\u00fczenlemeyle ilk defa ayn\u0131 konut i\u00e7in birden fazla KDV uygulanabilecek. B\u00f6ylece konutlar\u0131n metrekare b\u00fcy\u00fckl\u00fcklerine g\u00f6re matrah\u0131n belli bir b\u00f6l\u00fcm\u00fcne y\u00fczde 8, kalan b\u00f6l\u00fcm\u00fcn\u00fc de y\u00fczde 18 katma de\u011fer vergisi oran\u0131 uygulanmas\u0131 sa\u011flan\u0131yor. Zaten net alan ve 150 metrekare \u00f6l\u00e7\u00fcs\u00fc \u00e7ok eski y\u0131llardan bu yana geliyor. Net alan\u0131n tan\u0131m\u0131 da art\u0131k iyice oturmu\u015f durumda. Yeni d\u00fczenlemedeki en \u00f6nemli de\u011fi\u015fiklik, son 8-10 y\u0131ld\u0131r uygulanan b\u00fcy\u00fck\u015fehir ve konutun bulundu\u011fu arsa metrekare de\u011ferleri gibi kar\u0131\u015f\u0131k uygulamalar\u0131n art\u0131k sonlanm\u0131\u015f olmas\u0131d\u0131r. Burada kentsel d\u00f6n\u00fc\u015f\u00fcm alanlar\u0131 ve afet b\u00f6lgelerinde \u00fcretilen konutlar\u0131n 150 metrekareye kadar olan k\u0131s\u0131mlar\u0131 i\u00e7in y\u00fczde 1\u2019lik oran uygulanacak. <\/span>
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1 Nisan 2022 tarihinden \u00f6nce yap\u0131 ruhsat\u0131 al\u0131nm\u0131\u015f veya kamu kurum ve kurulu\u015flar\u0131 ve i\u015ftirakleri taraf\u0131ndan ihalesi yap\u0131lm\u0131\u015f projeler kapsam\u0131nda \u00fcretilen konutlar bak\u0131m\u0131ndan de\u011fi\u015fiklik \u00f6ncesi h\u00fck\u00fcmler uygulan\u0131r denilmekle herhangi bir hak kayb\u0131 ve fizibilite fark\u0131 ortaya \u00e7\u0131kmas\u0131n\u0131n engellenmesinin ama\u00e7land\u0131\u011f\u0131n\u0131 de\u011ferlendiriyoruz. <\/span>
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T\u00dcM LOKANTALAR<\/strong><\/span>
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Yeni d\u00fczenleme ile y\u0131ld\u0131z say\u0131s\u0131na bak\u0131lmaks\u0131z\u0131n t\u00fcm restoranlarda verilen yemeklerde alkoll\u00fc i\u00e7ecekler hari\u00e7 k\u0131s\u0131m i\u00e7in KDV oran\u0131n\u0131n y\u00fczde 8 olarak belirlenmesi sa\u011fland\u0131. B\u00f6ylece \u00f6zellikle turistik otellerdeki her \u015fey dahil ve yemek ayr\u0131 \u00fccretlendirilen durumlardaki farkl\u0131l\u0131klar da giderilmi\u015f olacak. <\/span>
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DE\u011eERLEND\u0130RME<\/strong><\/span>
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Yeni d\u00fczenleme b\u00fcy\u00fck\u015fehir ayr\u0131m\u0131n\u0131 ve arsa metrekaresine g\u00f6re farkl\u0131l\u0131klar\u0131n ve kar\u0131\u015f\u0131kl\u0131klar\u0131n ortadan kald\u0131rmas\u0131 suretiyle sistemi basitle\u015ftirmesi bak\u0131m\u0131ndan bizce \u00e7ok yerinde oldu. \u00dcstelik ayn\u0131 konutun metrekare b\u00fcy\u00fckl\u00fc\u011f\u00fcne g\u00f6re birden fazla KDV oran\u0131na tabi olmas\u0131 suretiyle de in\u015faatlar s\u0131ras\u0131nda baz\u0131 dairelerin KDV nedeniyle iki ayr\u0131 daire olarak ruhsatlanmas\u0131 ve iskan al\u0131nd\u0131ktan sonra tek daire haline getirilmesi gibi gereksiz ve israfa neden olan durumlar\u0131n da tamamen ortadan kalkmas\u0131n\u0131 sa\u011flam\u0131\u015f olacak. \u0130n\u015faat sekt\u00f6r\u00fc bak\u0131m\u0131ndan y\u00fczde 18 KDV oran\u0131 zaten bir hayli y\u00fcksek oldu\u011fundan burada vergiden ka\u00e7\u0131nmak i\u00e7in kimi yasal kimi hileli bir\u00e7ok yola ba\u015fvurulmas\u0131 durumu \u00f6nemli \u00f6l\u00e7\u00fcdeortadan kalkm\u0131\u015f olacak.<\/span>
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KDV oranlar\u0131ndaki indirim, \u00f6zellikle ve en g\u00fcncel haliyle meskenlere ve tar\u0131msal sulama abonelerine yap\u0131lan elektrik teslimlerinde oldu\u011fu gibi farkl\u0131 olmas\u0131 bu i\u015fin imalat veya al\u0131m sat\u0131m\u0131n\u0131 yapanlar bak\u0131m\u0131ndan \u00f6nemli finansal y\u00fckler do\u011furabiliyor. Mevzuat\u0131m\u0131zda buna ili\u015fkin iade imkan\u0131 bulunmakla birlikte, iadenin y\u0131ll\u0131k yap\u0131lmas\u0131 gibi nedenlerle, b\u00fcy\u00fck hacimlerde bu finansal y\u00fck daha da a\u011f\u0131rla\u015f\u0131yor. Bu t\u00fcr i\u015flerde ayl\u0131k iade ve grup \u015firketlerin KDV ba\u015fta vergi \u00f6demelerine ayl\u0131k mahsup y\u00f6nteminin getirilmesi ile b\u00fct\u00fcn bu mahzurlar da ortadan kald\u0131r\u0131lm\u0131\u015f olacak.<\/span><\/p> \t\t\t\t","slug":"kdv-oranlarinda-kapsamli-degisiklik","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"KDV oranlar\u0131nda kapsaml\u0131 de\u011fi\u015fiklik","meta_description":"OSMAN ARIO\u011eLU","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1094,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":32266,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":32167,"locale":"tr","category_id":73,"title":"KDV oranlar\u0131nda kapsaml\u0131 de\u011fi\u015fiklik","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

OSMAN ARIO\u011eLU<\/strong><\/span><\/p>

Katma de\u011fer vergisi oranlar\u0131nda bir\u00e7ok mal ve hizmet i\u00e7in kapsaml\u0131 de\u011fi\u015fiklik yap\u0131ld\u0131. Konuya ili\u015fkin Cumhurba\u015fkan\u0131 Karar\u0131, 29 Mart 2022 tarihli Resmi Gazete\u2019de yay\u0131mland\u0131. Uygulama, 1 Nisan 2022 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girdi. <\/span>
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TEM\u0130ZL\u0130K \u00dcR\u00dcNLER\u0130<\/strong><\/span>
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Kararda \u00f6zellikle sabun, \u015fampuan, deterjan, dezenfektan, \u0131slak mendil (sabun, deterjan veya sol\u00fcsyon emdirilmi\u015f olsun olmas\u0131n), tuvalet ka\u011f\u0131d\u0131, ka\u011f\u0131t havlu, ka\u011f\u0131t mendil, pe\u00e7ete ile bebek bezi ve hijyenik ped vb. temizlik \u00fcr\u00fcnlerinin katma de\u011fer vergisi oran\u0131n\u0131n y\u00fczde 18\u2019den y\u00fczde 8\u2019e \u00e7ekilmesini en geni\u015f kapsam\u0131 ilgilendiren de\u011fi\u015fiklik diye de\u011ferlendiriyoruz. Uygulamada vb. denilmek suretiyle kapsam\u0131n yayg\u0131n kullan\u0131m\u0131 olan di\u015f f\u0131r\u00e7as\u0131, di\u015f macunu, di\u015f iplikleri, t\u0131ra\u015f sabunlar\u0131 gibi genel kullan\u0131mlar\u0131n t\u00fcm\u00fcn\u00fc kapsayaca\u011f\u0131n\u0131 de\u011ferlendiriyoruz.<\/span>
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ARSA, ARAZ\u0130 VE KONUT TESL\u0130MLER\u0130<\/strong><\/span>
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Karar ile arsa ve arazi teslimlerindeki katma de\u011fer vergisi oran\u0131n\u0131n y\u00fczde 18\u2019den y\u00fczde 8\u2019e indirilmesi de yine son zamanlarda iyice t\u0131kanmaya ba\u015flayan in\u015faat sekt\u00f6r\u00fc i\u00e7in bir nefes olarak de\u011ferlendirilebilir. KDV oranlar\u0131nda en anlaml\u0131 de\u011fi\u015fikliklerden biri de konutlara ili\u015fkin uygulaman\u0131n yeniden d\u00fczenlenmesi oldu. Yeni d\u00fczenlemeyle ilk defa ayn\u0131 konut i\u00e7in birden fazla KDV uygulanabilecek. B\u00f6ylece konutlar\u0131n metrekare b\u00fcy\u00fckl\u00fcklerine g\u00f6re matrah\u0131n belli bir b\u00f6l\u00fcm\u00fcne y\u00fczde 8, kalan b\u00f6l\u00fcm\u00fcn\u00fc de y\u00fczde 18 katma de\u011fer vergisi oran\u0131 uygulanmas\u0131 sa\u011flan\u0131yor. Zaten net alan ve 150 metrekare \u00f6l\u00e7\u00fcs\u00fc \u00e7ok eski y\u0131llardan bu yana geliyor. Net alan\u0131n tan\u0131m\u0131 da art\u0131k iyice oturmu\u015f durumda. Yeni d\u00fczenlemedeki en \u00f6nemli de\u011fi\u015fiklik, son 8-10 y\u0131ld\u0131r uygulanan b\u00fcy\u00fck\u015fehir ve konutun bulundu\u011fu arsa metrekare de\u011ferleri gibi kar\u0131\u015f\u0131k uygulamalar\u0131n art\u0131k sonlanm\u0131\u015f olmas\u0131d\u0131r. Burada kentsel d\u00f6n\u00fc\u015f\u00fcm alanlar\u0131 ve afet b\u00f6lgelerinde \u00fcretilen konutlar\u0131n 150 metrekareye kadar olan k\u0131s\u0131mlar\u0131 i\u00e7in y\u00fczde 1\u2019lik oran uygulanacak. <\/span>
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1 Nisan 2022 tarihinden \u00f6nce yap\u0131 ruhsat\u0131 al\u0131nm\u0131\u015f veya kamu kurum ve kurulu\u015flar\u0131 ve i\u015ftirakleri taraf\u0131ndan ihalesi yap\u0131lm\u0131\u015f projeler kapsam\u0131nda \u00fcretilen konutlar bak\u0131m\u0131ndan de\u011fi\u015fiklik \u00f6ncesi h\u00fck\u00fcmler uygulan\u0131r denilmekle herhangi bir hak kayb\u0131 ve fizibilite fark\u0131 ortaya \u00e7\u0131kmas\u0131n\u0131n engellenmesinin ama\u00e7land\u0131\u011f\u0131n\u0131 de\u011ferlendiriyoruz. <\/span>
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T\u00dcM LOKANTALAR<\/strong><\/span>
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Yeni d\u00fczenleme ile y\u0131ld\u0131z say\u0131s\u0131na bak\u0131lmaks\u0131z\u0131n t\u00fcm restoranlarda verilen yemeklerde alkoll\u00fc i\u00e7ecekler hari\u00e7 k\u0131s\u0131m i\u00e7in KDV oran\u0131n\u0131n y\u00fczde 8 olarak belirlenmesi sa\u011fland\u0131. B\u00f6ylece \u00f6zellikle turistik otellerdeki her \u015fey dahil ve yemek ayr\u0131 \u00fccretlendirilen durumlardaki farkl\u0131l\u0131klar da giderilmi\u015f olacak. <\/span>
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DE\u011eERLEND\u0130RME<\/strong><\/span>
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Yeni d\u00fczenleme b\u00fcy\u00fck\u015fehir ayr\u0131m\u0131n\u0131 ve arsa metrekaresine g\u00f6re farkl\u0131l\u0131klar\u0131n ve kar\u0131\u015f\u0131kl\u0131klar\u0131n ortadan kald\u0131rmas\u0131 suretiyle sistemi basitle\u015ftirmesi bak\u0131m\u0131ndan bizce \u00e7ok yerinde oldu. \u00dcstelik ayn\u0131 konutun metrekare b\u00fcy\u00fckl\u00fc\u011f\u00fcne g\u00f6re birden fazla KDV oran\u0131na tabi olmas\u0131 suretiyle de in\u015faatlar s\u0131ras\u0131nda baz\u0131 dairelerin KDV nedeniyle iki ayr\u0131 daire olarak ruhsatlanmas\u0131 ve iskan al\u0131nd\u0131ktan sonra tek daire haline getirilmesi gibi gereksiz ve israfa neden olan durumlar\u0131n da tamamen ortadan kalkmas\u0131n\u0131 sa\u011flam\u0131\u015f olacak. \u0130n\u015faat sekt\u00f6r\u00fc bak\u0131m\u0131ndan y\u00fczde 18 KDV oran\u0131 zaten bir hayli y\u00fcksek oldu\u011fundan burada vergiden ka\u00e7\u0131nmak i\u00e7in kimi yasal kimi hileli bir\u00e7ok yola ba\u015fvurulmas\u0131 durumu \u00f6nemli \u00f6l\u00e7\u00fcdeortadan kalkm\u0131\u015f olacak.<\/span>
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KDV oranlar\u0131ndaki indirim, \u00f6zellikle ve en g\u00fcncel haliyle meskenlere ve tar\u0131msal sulama abonelerine yap\u0131lan elektrik teslimlerinde oldu\u011fu gibi farkl\u0131 olmas\u0131 bu i\u015fin imalat veya al\u0131m sat\u0131m\u0131n\u0131 yapanlar bak\u0131m\u0131ndan \u00f6nemli finansal y\u00fckler do\u011furabiliyor. Mevzuat\u0131m\u0131zda buna ili\u015fkin iade imkan\u0131 bulunmakla birlikte, iadenin y\u0131ll\u0131k yap\u0131lmas\u0131 gibi nedenlerle, b\u00fcy\u00fck hacimlerde bu finansal y\u00fck daha da a\u011f\u0131rla\u015f\u0131yor. Bu t\u00fcr i\u015flerde ayl\u0131k iade ve grup \u015firketlerin KDV ba\u015fta vergi \u00f6demelerine ayl\u0131k mahsup y\u00f6nteminin getirilmesi ile b\u00fct\u00fcn bu mahzurlar da ortadan kald\u0131r\u0131lm\u0131\u015f olacak.<\/span><\/p> \t\t\t\t","slug":"kdv-oranlarinda-kapsamli-degisiklik","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":"KDV oranlar\u0131nda kapsaml\u0131 de\u011fi\u015fiklik","meta_description":"OSMAN ARIO\u011eLU","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1094,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}