{"status":true,"post":{"id":12861,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:20:04","created_at":"2015-12-27T21:00:00.000000Z","updated_at":"2022-10-21T06:20:04.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12861,"is_featured":0,"title":"KDV\u2019de indirim hakk\u0131 ve kay\u0131t zaman\u0131","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 29\/3 maddesi uyar\u0131nca indirim hakk\u0131, vergiyi do\u011furan olay\u0131n meydana geldi\u011fi takvim y\u0131l\u0131 a\u015f\u0131lmamak ko\u015fuluyla ilgili belgelerin kanuni defterlere kay\u0131t edildi\u011fi vergilendirme d\u00f6neminde kullan\u0131labilmektedir. Dolay\u0131s\u0131yla m\u00fckelleflerin y\u0131l\u0131n son aylar\u0131nda yapm\u0131\u015f olduklar\u0131 mal ve hizmet al\u0131mlar\u0131 nedeniyle d\u00fczenlenen faturalar\u0131 kay\u0131tlar\u0131na intikal ettirebilmeleri i\u00e7in ayr\u0131 bir \u00f6zen g\u00f6stermeleri gerekmektedir. Bir ba\u015fka a\u00e7\u0131dan m\u00fckelleflerin y\u0131l\u0131n son aylar\u0131ndaki mal ve hizmet al\u0131\u015flar\u0131na ili\u015fkin fatura ve benzeri belgelerdeki Katma De\u011fer Vergileri\u2019ni indirim konusu yapabilmeleri i\u00e7in konuya ili\u015fkin belgeleri aral\u0131k d\u00f6nemine ait kay\u0131tlar\u0131na dahil etmeleri gerekmektedir. Aksi takdirde s\u00f6z konusu belgelerdeki Katma De\u011fer Vergileri\u2019nin indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcn olamamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin olarak Katma De\u011fer Vergisi Kanunu\u2019nun 29\/3. maddesi uyar\u0131nca \u201c\u0130ndirim hakk\u0131 vergiyi do\u011furan olay\u0131n vuku buldu\u011fu takvim y\u0131l\u0131 a\u015f\u0131lmamak \u015fart\u0131yla, ilgili vesikalar\u0131n kanuni defterlere kaydedildi\u011fi vergilendirme d\u00f6neminde kullan\u0131labilir.\u201d Dolay\u0131s\u0131yla bu h\u00fck\u00fcm gere\u011fi m\u00fckelleflere d\u00f6nem sonu i\u015flemlerine y\u00f6nelik Katma De\u011fer Vergisi\u2019ni indirim konusu yapabilmeleri i\u00e7in iki \u00f6nemli s\u0131n\u0131rlama getirilmi\u015ftir. \u015e\u00f6yle ki; <\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Y\u0131l sonu itibariyle d\u00fczenlenen al\u0131\u015f faturalar\u0131n\u0131n s\u00fcresi i\u00e7erisinde kay\u0131tlara al\u0131nmas\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Y\u0131l sonu itibariyle kay\u0131tlara al\u0131nm\u0131\u015f belgeler \u00fczerinde g\u00f6sterilmi\u015f bulunan Katma De\u011fer Vergileri\u2019nin indirim konusu yap\u0131labilece\u011finin m\u00fcmk\u00fcn olabilece\u011fi hususu kanunen belirlenmi\u015f bulunmaktad\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Di\u011fer yandan vergi idaresi aral\u0131k ay\u0131na ili\u015fkin olarak tahakkuk eden ancak aral\u0131k ay\u0131 i\u00e7erisinde tutulmakta olan yasal defterlere kayd\u0131 yap\u0131lamay\u0131p, izleyen y\u0131l defterlerine kaydedilen elektrik, su, do\u011falgaz ve haberle\u015fme bedellerine ait faturalardaki Katma De\u011fer Vergisi\u2019nin indirilmesi konusunda genel uygulamadan farkl\u0131 bir yakla\u015f\u0131m benimsemi\u015ftir. Buna g\u00f6re de aral\u0131k ay\u0131ndaki t\u00fcketim bedellerine ili\u015fkin fatura izleyen y\u0131l\u0131n ocak ay\u0131nda d\u00fczenlenmi\u015fse Katma De\u011fer Vergisi izleyen y\u0131lda indirim konusu yap\u0131labilmektedir. Ancak tahakkuk ve d\u00f6nemsellik ilkesi gere\u011fi fatura bedeli ilgili oldu\u011fu y\u0131l\u0131n Kurumlar veya Gelir Vergisi matrah\u0131n\u0131n tespitinde dikkate al\u0131nmal\u0131d\u0131r. (Avc\u0131, \u00d6zcan \u201cD\u00f6nem Sonunda KDV Y\u00f6n\u00fcnden \u00d6zellik Ta\u015f\u0131yan Hususlar\u201d Vergi D\u00fcnyas\u0131, Aral\u0131k 2015 sf.31) <\/span><\/p>  <p><span class=\"large\">Adana Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n vermi\u015f oldu\u011fu bir \u00f6zelgeye g\u00f6re de \u201c\u2026 bir \u00f6nceki y\u0131l\u0131n aral\u0131k ay\u0131nda t\u00fcketilen su, elektrik ve do\u011falgaz bedelleri ile sat\u0131n al\u0131nan haberle\u015fme (telefon) hizmetlerine ait faturalar\u0131n takip eden y\u0131l\u0131n ocak ay\u0131nda d\u00fczenlenmi\u015f olmas\u0131 halinde bu faturalardaki Katma De\u011fer Vergisi, s\u00f6z konusu belgelerin defterlere kaydedildi\u011fi (en erken izleyen y\u0131l\u0131n ocak vergilendirme d\u00f6neminde indirim konusu yap\u0131labilmektedir. (Avc\u0131, \u00d6zcan agm) <\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin olarak \u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan verilen bir ba\u015fka \u00f6zelgede de \u201c\u2026 aral\u0131k ay\u0131na ait elektrik, su, do\u011falgaz, k\u0131rtasiye vb. masraflar i\u00e7in\u2026 d\u00fczenlenmi\u015f olan fatura bedelleri ile i\u015fyeri(nizle) ilgili sigorta poli\u00e7e bedellerinin \u00f6demenin yap\u0131ld\u0131\u011f\u0131 d\u00f6neme ait serbest meslek\u201d kazanc\u0131n\u0131n tespitinde gider olarak dikkate al\u0131nmas\u0131n\u0131n m\u00fcmk\u00fcn oldu\u011fu ifade edilmi\u015ftir. (Bilan\u00e7o Bursa SMMM Odas\u0131, Yay\u0131n say\u0131: 158, sf.90-91) <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan \u201c\u2026 y\u0131l\u0131n son aylar\u0131nda t\u00fcketilen elektrik bedellerine ait faturalar izleyen y\u0131l\u0131n ocak-\u015fubat aylar\u0131nda d\u00fczenlendi\u011finden bu faturalardaki Katma De\u011fer Vergisi\u2019nin, faturalar\u0131n kanuni defterlere kaydedildi\u011fi d\u00f6nemde indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.\u201d (Avc\u0131, \u00d6zcan agm sf.31) <\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131nca verilen de\u011fi\u015fik g\u00f6r\u00fc\u015flerden anla\u015f\u0131ld\u0131\u011f\u0131 \u00fczere \u201c\u2026 gider tutar\u0131n\u0131n m\u00fckellef\u00e7e bilinememesi ve faturalar\u0131n ilgili y\u0131l hesaplar\u0131n\u0131n kapat\u0131lmas\u0131ndan sonra d\u00fczenlenmesi halinde, ilgili y\u0131lda indirim konusu yap\u0131lamayan\u2026 giderler, faturalar\u0131n d\u00fczenlendi\u011fi d\u00f6neme ili\u015fkin ticari kazanc\u0131n tespitinde de dikkate\u2026\u201d al\u0131nabilmektedir. <\/span><\/p>  <p><span class=\"large\">Ancak; uygulamada indirim hakk\u0131n\u0131n kaybedilmemesi a\u00e7\u0131s\u0131ndan sat\u0131n al\u0131nan mal veya hizmetin al\u0131nd\u0131\u011f\u0131 takvim y\u0131l\u0131n\u0131n yasal defterlerine kaydedilmesine y\u00f6nelik gerekli \u00f6zenin g\u00f6sterilmesi halinde konuya dayal\u0131 olarak \u00e7\u0131kmas\u0131 muhtemel uyu\u015fmazl\u0131klar\u0131n \u00f6nlenmesi m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"kdvde-indirim-hakki-ve-kayit-zamani","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"KDV\u2019de indirim hakk\u0131 ve kay\u0131t zaman\u0131","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":115,"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":12960,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12861,"locale":"tr","category_id":73,"title":"KDV\u2019de indirim hakk\u0131 ve kay\u0131t zaman\u0131","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 29\/3 maddesi uyar\u0131nca indirim hakk\u0131, vergiyi do\u011furan olay\u0131n meydana geldi\u011fi takvim y\u0131l\u0131 a\u015f\u0131lmamak ko\u015fuluyla ilgili belgelerin kanuni defterlere kay\u0131t edildi\u011fi vergilendirme d\u00f6neminde kullan\u0131labilmektedir. Dolay\u0131s\u0131yla m\u00fckelleflerin y\u0131l\u0131n son aylar\u0131nda yapm\u0131\u015f olduklar\u0131 mal ve hizmet al\u0131mlar\u0131 nedeniyle d\u00fczenlenen faturalar\u0131 kay\u0131tlar\u0131na intikal ettirebilmeleri i\u00e7in ayr\u0131 bir \u00f6zen g\u00f6stermeleri gerekmektedir. Bir ba\u015fka a\u00e7\u0131dan m\u00fckelleflerin y\u0131l\u0131n son aylar\u0131ndaki mal ve hizmet al\u0131\u015flar\u0131na ili\u015fkin fatura ve benzeri belgelerdeki Katma De\u011fer Vergileri\u2019ni indirim konusu yapabilmeleri i\u00e7in konuya ili\u015fkin belgeleri aral\u0131k d\u00f6nemine ait kay\u0131tlar\u0131na dahil etmeleri gerekmektedir. Aksi takdirde s\u00f6z konusu belgelerdeki Katma De\u011fer Vergileri\u2019nin indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcn olamamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin olarak Katma De\u011fer Vergisi Kanunu\u2019nun 29\/3. maddesi uyar\u0131nca \u201c\u0130ndirim hakk\u0131 vergiyi do\u011furan olay\u0131n vuku buldu\u011fu takvim y\u0131l\u0131 a\u015f\u0131lmamak \u015fart\u0131yla, ilgili vesikalar\u0131n kanuni defterlere kaydedildi\u011fi vergilendirme d\u00f6neminde kullan\u0131labilir.\u201d Dolay\u0131s\u0131yla bu h\u00fck\u00fcm gere\u011fi m\u00fckelleflere d\u00f6nem sonu i\u015flemlerine y\u00f6nelik Katma De\u011fer Vergisi\u2019ni indirim konusu yapabilmeleri i\u00e7in iki \u00f6nemli s\u0131n\u0131rlama getirilmi\u015ftir. \u015e\u00f6yle ki; <\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">Y\u0131l sonu itibariyle d\u00fczenlenen al\u0131\u015f faturalar\u0131n\u0131n s\u00fcresi i\u00e7erisinde kay\u0131tlara al\u0131nmas\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Y\u0131l sonu itibariyle kay\u0131tlara al\u0131nm\u0131\u015f belgeler \u00fczerinde g\u00f6sterilmi\u015f bulunan Katma De\u011fer Vergileri\u2019nin indirim konusu yap\u0131labilece\u011finin m\u00fcmk\u00fcn olabilece\u011fi hususu kanunen belirlenmi\u015f bulunmaktad\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Di\u011fer yandan vergi idaresi aral\u0131k ay\u0131na ili\u015fkin olarak tahakkuk eden ancak aral\u0131k ay\u0131 i\u00e7erisinde tutulmakta olan yasal defterlere kayd\u0131 yap\u0131lamay\u0131p, izleyen y\u0131l defterlerine kaydedilen elektrik, su, do\u011falgaz ve haberle\u015fme bedellerine ait faturalardaki Katma De\u011fer Vergisi\u2019nin indirilmesi konusunda genel uygulamadan farkl\u0131 bir yakla\u015f\u0131m benimsemi\u015ftir. Buna g\u00f6re de aral\u0131k ay\u0131ndaki t\u00fcketim bedellerine ili\u015fkin fatura izleyen y\u0131l\u0131n ocak ay\u0131nda d\u00fczenlenmi\u015fse Katma De\u011fer Vergisi izleyen y\u0131lda indirim konusu yap\u0131labilmektedir. Ancak tahakkuk ve d\u00f6nemsellik ilkesi gere\u011fi fatura bedeli ilgili oldu\u011fu y\u0131l\u0131n Kurumlar veya Gelir Vergisi matrah\u0131n\u0131n tespitinde dikkate al\u0131nmal\u0131d\u0131r. (Avc\u0131, \u00d6zcan \u201cD\u00f6nem Sonunda KDV Y\u00f6n\u00fcnden \u00d6zellik Ta\u015f\u0131yan Hususlar\u201d Vergi D\u00fcnyas\u0131, Aral\u0131k 2015 sf.31) <\/span><\/p>  <p><span class=\"large\">Adana Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n vermi\u015f oldu\u011fu bir \u00f6zelgeye g\u00f6re de \u201c\u2026 bir \u00f6nceki y\u0131l\u0131n aral\u0131k ay\u0131nda t\u00fcketilen su, elektrik ve do\u011falgaz bedelleri ile sat\u0131n al\u0131nan haberle\u015fme (telefon) hizmetlerine ait faturalar\u0131n takip eden y\u0131l\u0131n ocak ay\u0131nda d\u00fczenlenmi\u015f olmas\u0131 halinde bu faturalardaki Katma De\u011fer Vergisi, s\u00f6z konusu belgelerin defterlere kaydedildi\u011fi (en erken izleyen y\u0131l\u0131n ocak vergilendirme d\u00f6neminde indirim konusu yap\u0131labilmektedir. (Avc\u0131, \u00d6zcan agm) <\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin olarak \u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan verilen bir ba\u015fka \u00f6zelgede de \u201c\u2026 aral\u0131k ay\u0131na ait elektrik, su, do\u011falgaz, k\u0131rtasiye vb. masraflar i\u00e7in\u2026 d\u00fczenlenmi\u015f olan fatura bedelleri ile i\u015fyeri(nizle) ilgili sigorta poli\u00e7e bedellerinin \u00f6demenin yap\u0131ld\u0131\u011f\u0131 d\u00f6neme ait serbest meslek\u201d kazanc\u0131n\u0131n tespitinde gider olarak dikkate al\u0131nmas\u0131n\u0131n m\u00fcmk\u00fcn oldu\u011fu ifade edilmi\u015ftir. (Bilan\u00e7o Bursa SMMM Odas\u0131, Yay\u0131n say\u0131: 158, sf.90-91) <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan \u201c\u2026 y\u0131l\u0131n son aylar\u0131nda t\u00fcketilen elektrik bedellerine ait faturalar izleyen y\u0131l\u0131n ocak-\u015fubat aylar\u0131nda d\u00fczenlendi\u011finden bu faturalardaki Katma De\u011fer Vergisi\u2019nin, faturalar\u0131n kanuni defterlere kaydedildi\u011fi d\u00f6nemde indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.\u201d (Avc\u0131, \u00d6zcan agm sf.31) <\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131nca verilen de\u011fi\u015fik g\u00f6r\u00fc\u015flerden anla\u015f\u0131ld\u0131\u011f\u0131 \u00fczere \u201c\u2026 gider tutar\u0131n\u0131n m\u00fckellef\u00e7e bilinememesi ve faturalar\u0131n ilgili y\u0131l hesaplar\u0131n\u0131n kapat\u0131lmas\u0131ndan sonra d\u00fczenlenmesi halinde, ilgili y\u0131lda indirim konusu yap\u0131lamayan\u2026 giderler, faturalar\u0131n d\u00fczenlendi\u011fi d\u00f6neme ili\u015fkin ticari kazanc\u0131n tespitinde de dikkate\u2026\u201d al\u0131nabilmektedir. <\/span><\/p>  <p><span class=\"large\">Ancak; uygulamada indirim hakk\u0131n\u0131n kaybedilmemesi a\u00e7\u0131s\u0131ndan sat\u0131n al\u0131nan mal veya hizmetin al\u0131nd\u0131\u011f\u0131 takvim y\u0131l\u0131n\u0131n yasal defterlerine kaydedilmesine y\u00f6nelik gerekli \u00f6zenin g\u00f6sterilmesi halinde konuya dayal\u0131 olarak \u00e7\u0131kmas\u0131 muhtemel uyu\u015fmazl\u0131klar\u0131n \u00f6nlenmesi m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"kdvde-indirim-hakki-ve-kayit-zamani","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\u2019de indirim hakk\u0131 ve kay\u0131t zaman\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":115,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}