{"status":true,"post":{"id":20370,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:51:10","created_at":"2019-05-19T21:00:00.000000Z","updated_at":"2022-10-24T10:51:10.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":20370,"is_featured":0,"title":"Kitap ve s\u00fcreli yay\u0131nlarda KDV istisnas\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 13\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (n) bendi uyar\u0131nca \u201cK\u00fc\u00e7\u00fckleri Muz\u0131r Ne\u015friyattan Koruma Kanunu h\u00fck\u00fcmlerine g\u00f6re po\u015fetlenerek sat\u0131lanlar hari\u00e7 olmak \u00fczere bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlar\u0131n teslimi 22 \u015eubat 2019 tarihinden itibaren ge\u00e7erli olmak \u00fczere Katma De\u011fer Vergisi\u2019nden istisna edilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu istisna ikinci el olanlar dahil bas\u0131l\u0131 ve s\u00fcreli yay\u0131nlar\u0131n i\u00e7indeki her safhada tesliminde ve ithalinde uygulanmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Kanun maddesinde yer alan s\u00fcreli yay\u0131n ifadesinden belli aral\u0131klarla yay\u0131mlanan gazete, dergi gibi bas\u0131lm\u0131\u015f eserler ile bas\u0131l\u0131 haber ajanslar\u0131 yay\u0131nlar\u0131n\u0131n anla\u015f\u0131lmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Ders kitaplar\u0131, dini kitaplar, ansiklopediler, almanaklar, hikaye ve romanlar (fotoroman, \u00e7izgi roman dahil) yemek kitaplar\u0131, kitap \u015feklindeki harita ve atlaslar, soru ve bilgi bankas\u0131 kitaplar\u0131, mevzuat seti kitaplar\u0131 da istisna kapsam\u0131ndad\u0131r.<\/span><\/p>  <p><span class=\"large\">Ancak; boyama defterleri, kitap \u015feklinde olmayan yaprak testler, mevzuat setlerinin g\u00fcncellenmesi amac\u0131yla g\u00f6nderilen f\u00f6yler, ciltli takvim, kartela, ezber kartlar\u0131, kataloglar, bro\u015f\u00fcrler gibi yay\u0131nlar kitap kapsam\u0131nda de\u011ferlendirilemeyece\u011finden bunlar\u0131n teslimi istisna kapsam\u0131 d\u0131\u015f\u0131nda b\u0131rak\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Elektronik kitap (e-kitap) ile s\u00fcreli yay\u0131nlar\u0131n elektronik ortamda sat\u0131\u015f\u0131, elektronik kitap ve s\u00fcreli yay\u0131n okuyucu, tablet ve benzerlerinin teslimi de \u201cistisna\u201ddan yararlanamayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">\u0130stisna, bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlar\u0131n teslimine ili\u015fkin olup, bunlar\u0131n bas\u0131m\u0131 i\u00e7in sa\u011flanan mal ve hizmetler Katma De\u011fer Vergisi\u2019ne tabidir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca; program \u015feklindeki mevzuat bilgi bankas\u0131, soru bankas\u0131, online test ve benzerleri CD veya fla\u015f bellek gibi veri ta\u015f\u0131y\u0131c\u0131larla sat\u0131lan g\u00f6r\u00fcnt\u00fcl\u00fc e\u011fitim setleri bas\u0131l\u0131 kitap kapsam\u0131nda de\u011ferlendirilemeyece\u011finden bunlar\u0131n sat\u0131\u015f\u0131 istisna kapsam\u0131na dahil edilmemektedir.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 13\/n maddesinde yer alan d\u00fczenleme tam istisna mahiyetindedir. \u0130stisna kapsam\u0131nda teslim yapanlar\u0131n d\u00fczenledikleri fatura ve benzeri belgelerde Katma De\u011fer Vergisi g\u00f6sterilmez ve \u201c3065 Say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu\u2019nun 13\/n maddesi h\u00fckm\u00fc gere\u011fince KDV hesaplanmam\u0131\u015ft\u0131r\u201d ibaresine yer verilir.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu istisnan\u0131n uygulanmas\u0131nda 3065 say\u0131l\u0131 kanunun 13\u2019\u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131nda belirlenen 5 bin TL\u2019lik had uygulanmayaca\u011f\u0131ndan tebli\u011fin II\/B b\u00f6l\u00fcm\u00fcn\u00fcn \u201c\u0130stisna Uygulamalar\u0131na Alt S\u0131n\u0131r\u201d ba\u015fl\u0131kl\u0131 ayr\u0131m\u0131nda yer alan a\u00e7\u0131klamalar bu istisna uygulamas\u0131nda dikkate al\u0131nacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Bu \u00e7er\u00e7evede teslim bedeline bak\u0131lmaks\u0131z\u0131n bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlar\u0131n tesliminde ve ithalinde istisna uygulanacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">\u0130stisna kapsam\u0131nda yap\u0131lan teslimler, teslimin yap\u0131ld\u0131\u011f\u0131 vergilendirme d\u00f6nemine ait Katma De\u011fer Vergisi beyannamesinin \u201c\u0130stisnalar-Di\u011fer \u0130ade Hakk\u0131 Do\u011furan \u0130\u015flemler\u201d kulak\u00e7\u0131\u011f\u0131n\u0131n, \u201cTam \u0130stisna Kapsam\u0131na Giren \u0130\u015flemler\u201d tablosunda, <\/span><span class=\"large\">355 kod numaral\u0131 \u201cBas\u0131l\u0131 Kitap ve S\u00fcreli Yay\u0131nlar\u0131n Teslimleri\u201d sat\u0131r\u0131 arac\u0131l\u0131\u011f\u0131yla beyan edilir. Bu sat\u0131r\u0131n \u201cTeslim ve Hizmet Tutar\u0131\u201d s\u00fctununa istisnaya konu teslimin KDV hari\u00e7 tutar\u0131, \u201cY\u00fcklenilen KDV\u201d s\u00fctununa bu teslimlere ili\u015fkin olarak 0 (s\u0131f\u0131r) yaz\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Bu istisnadan kaynaklanan iade taleplerinde a\u015fa\u011f\u0131daki belgeler aran\u0131r:<\/span><\/p>  <ul>   <li><span class=\"large\">Standart iade talep dilek\u00e7esi<\/span><\/li>   <li><span class=\"large\">\u0130stisnan\u0131n beyan edildi\u011fi d\u00f6neme ili\u015fkin indirilecek Katma De\u011fer Vergisi ve listesi <\/span><\/li>   <li><span class=\"large\">\u0130ade hakk\u0131 do\u011furan i\u015fleme ait y\u00fcklenilen Katma De\u011fer Vergisi listesi <\/span><\/li>   <li><span class=\"large\">\u0130adesi talep edilen Katma De\u011fer Vergisi hesaplama tablosu<\/span><\/li>   <li><span class=\"large\">Sat\u0131\u015f faturalar\u0131 listesi <\/span><\/li>  <\/ul>  <p><span class=\"large\">M\u00fckelleflerin bu i\u015flemlerden kaynaklanan mahsuben iade talepleri yukar\u0131daki belgelerin ibraz edilmi\u015f olmas\u0131 halinde miktar\u0131na bak\u0131lmaks\u0131z\u0131n vergi inceleme raporu ve teminat aranmadan yerine getirilir.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 13\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (n) bendindeki istisna kapsam\u0131nda temin etti\u011fi bas\u0131l\u0131 kitap veya s\u00fcreli yay\u0131nlar\u0131, yine bu istisna kapsam\u0131nda teslim edilen m\u00fckelleflerin, bas\u0131l\u0131 kitap veya s\u00fcreli yay\u0131n al\u0131m\u0131nda \u00f6demedi\u011fi Katma De\u011fer Vergisi\u2019ni iade olarak talep etmesi m\u00fcmk\u00fcn olmay\u0131p, varsa genel giderler ve amortismana tabi iktisadi k\u0131ymetler nedeniyle y\u00fcklenilen Katma De\u011fer Vergisi i\u00e7in iade isteminde bulunabilecek Katma De\u011fer Vergisi tutar\u0131, bas\u0131l\u0131 kitap veya s\u00fcreli yay\u0131nlar\u0131n sat\u0131\u015f bedeli ile bunlar\u0131n al\u0131\u015f bedeli aras\u0131ndaki farka genel vergi oran\u0131 uygulanmak suretiyle hesaplanacak tutar\u0131 a\u015famayacakt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"kitap-ve-sureli-yayinlarda-kdv-istisnasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Kitap ve s\u00fcreli yay\u0131nlarda KDV istisnas\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":106,"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":20469,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":20370,"locale":"tr","category_id":73,"title":"Kitap ve s\u00fcreli yay\u0131nlarda KDV istisnas\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 13\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (n) bendi uyar\u0131nca \u201cK\u00fc\u00e7\u00fckleri Muz\u0131r Ne\u015friyattan Koruma Kanunu h\u00fck\u00fcmlerine g\u00f6re po\u015fetlenerek sat\u0131lanlar hari\u00e7 olmak \u00fczere bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlar\u0131n teslimi 22 \u015eubat 2019 tarihinden itibaren ge\u00e7erli olmak \u00fczere Katma De\u011fer Vergisi\u2019nden istisna edilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu istisna ikinci el olanlar dahil bas\u0131l\u0131 ve s\u00fcreli yay\u0131nlar\u0131n i\u00e7indeki her safhada tesliminde ve ithalinde uygulanmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Kanun maddesinde yer alan s\u00fcreli yay\u0131n ifadesinden belli aral\u0131klarla yay\u0131mlanan gazete, dergi gibi bas\u0131lm\u0131\u015f eserler ile bas\u0131l\u0131 haber ajanslar\u0131 yay\u0131nlar\u0131n\u0131n anla\u015f\u0131lmas\u0131 gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Ders kitaplar\u0131, dini kitaplar, ansiklopediler, almanaklar, hikaye ve romanlar (fotoroman, \u00e7izgi roman dahil) yemek kitaplar\u0131, kitap \u015feklindeki harita ve atlaslar, soru ve bilgi bankas\u0131 kitaplar\u0131, mevzuat seti kitaplar\u0131 da istisna kapsam\u0131ndad\u0131r.<\/span><\/p>  <p><span class=\"large\">Ancak; boyama defterleri, kitap \u015feklinde olmayan yaprak testler, mevzuat setlerinin g\u00fcncellenmesi amac\u0131yla g\u00f6nderilen f\u00f6yler, ciltli takvim, kartela, ezber kartlar\u0131, kataloglar, bro\u015f\u00fcrler gibi yay\u0131nlar kitap kapsam\u0131nda de\u011ferlendirilemeyece\u011finden bunlar\u0131n teslimi istisna kapsam\u0131 d\u0131\u015f\u0131nda b\u0131rak\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Elektronik kitap (e-kitap) ile s\u00fcreli yay\u0131nlar\u0131n elektronik ortamda sat\u0131\u015f\u0131, elektronik kitap ve s\u00fcreli yay\u0131n okuyucu, tablet ve benzerlerinin teslimi de \u201cistisna\u201ddan yararlanamayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">\u0130stisna, bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlar\u0131n teslimine ili\u015fkin olup, bunlar\u0131n bas\u0131m\u0131 i\u00e7in sa\u011flanan mal ve hizmetler Katma De\u011fer Vergisi\u2019ne tabidir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca; program \u015feklindeki mevzuat bilgi bankas\u0131, soru bankas\u0131, online test ve benzerleri CD veya fla\u015f bellek gibi veri ta\u015f\u0131y\u0131c\u0131larla sat\u0131lan g\u00f6r\u00fcnt\u00fcl\u00fc e\u011fitim setleri bas\u0131l\u0131 kitap kapsam\u0131nda de\u011ferlendirilemeyece\u011finden bunlar\u0131n sat\u0131\u015f\u0131 istisna kapsam\u0131na dahil edilmemektedir.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 13\/n maddesinde yer alan d\u00fczenleme tam istisna mahiyetindedir. \u0130stisna kapsam\u0131nda teslim yapanlar\u0131n d\u00fczenledikleri fatura ve benzeri belgelerde Katma De\u011fer Vergisi g\u00f6sterilmez ve \u201c3065 Say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu\u2019nun 13\/n maddesi h\u00fckm\u00fc gere\u011fince KDV hesaplanmam\u0131\u015ft\u0131r\u201d ibaresine yer verilir.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu istisnan\u0131n uygulanmas\u0131nda 3065 say\u0131l\u0131 kanunun 13\u2019\u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131nda belirlenen 5 bin TL\u2019lik had uygulanmayaca\u011f\u0131ndan tebli\u011fin II\/B b\u00f6l\u00fcm\u00fcn\u00fcn \u201c\u0130stisna Uygulamalar\u0131na Alt S\u0131n\u0131r\u201d ba\u015fl\u0131kl\u0131 ayr\u0131m\u0131nda yer alan a\u00e7\u0131klamalar bu istisna uygulamas\u0131nda dikkate al\u0131nacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Bu \u00e7er\u00e7evede teslim bedeline bak\u0131lmaks\u0131z\u0131n bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlar\u0131n tesliminde ve ithalinde istisna uygulanacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">\u0130stisna kapsam\u0131nda yap\u0131lan teslimler, teslimin yap\u0131ld\u0131\u011f\u0131 vergilendirme d\u00f6nemine ait Katma De\u011fer Vergisi beyannamesinin \u201c\u0130stisnalar-Di\u011fer \u0130ade Hakk\u0131 Do\u011furan \u0130\u015flemler\u201d kulak\u00e7\u0131\u011f\u0131n\u0131n, \u201cTam \u0130stisna Kapsam\u0131na Giren \u0130\u015flemler\u201d tablosunda, <\/span><span class=\"large\">355 kod numaral\u0131 \u201cBas\u0131l\u0131 Kitap ve S\u00fcreli Yay\u0131nlar\u0131n Teslimleri\u201d sat\u0131r\u0131 arac\u0131l\u0131\u011f\u0131yla beyan edilir. Bu sat\u0131r\u0131n \u201cTeslim ve Hizmet Tutar\u0131\u201d s\u00fctununa istisnaya konu teslimin KDV hari\u00e7 tutar\u0131, \u201cY\u00fcklenilen KDV\u201d s\u00fctununa bu teslimlere ili\u015fkin olarak 0 (s\u0131f\u0131r) yaz\u0131lacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Bu istisnadan kaynaklanan iade taleplerinde a\u015fa\u011f\u0131daki belgeler aran\u0131r:<\/span><\/p>  <ul>   <li><span class=\"large\">Standart iade talep dilek\u00e7esi<\/span><\/li>   <li><span class=\"large\">\u0130stisnan\u0131n beyan edildi\u011fi d\u00f6neme ili\u015fkin indirilecek Katma De\u011fer Vergisi ve listesi <\/span><\/li>   <li><span class=\"large\">\u0130ade hakk\u0131 do\u011furan i\u015fleme ait y\u00fcklenilen Katma De\u011fer Vergisi listesi <\/span><\/li>   <li><span class=\"large\">\u0130adesi talep edilen Katma De\u011fer Vergisi hesaplama tablosu<\/span><\/li>   <li><span class=\"large\">Sat\u0131\u015f faturalar\u0131 listesi <\/span><\/li>  <\/ul>  <p><span class=\"large\">M\u00fckelleflerin bu i\u015flemlerden kaynaklanan mahsuben iade talepleri yukar\u0131daki belgelerin ibraz edilmi\u015f olmas\u0131 halinde miktar\u0131na bak\u0131lmaks\u0131z\u0131n vergi inceleme raporu ve teminat aranmadan yerine getirilir.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 13\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (n) bendindeki istisna kapsam\u0131nda temin etti\u011fi bas\u0131l\u0131 kitap veya s\u00fcreli yay\u0131nlar\u0131, yine bu istisna kapsam\u0131nda teslim edilen m\u00fckelleflerin, bas\u0131l\u0131 kitap veya s\u00fcreli yay\u0131n al\u0131m\u0131nda \u00f6demedi\u011fi Katma De\u011fer Vergisi\u2019ni iade olarak talep etmesi m\u00fcmk\u00fcn olmay\u0131p, varsa genel giderler ve amortismana tabi iktisadi k\u0131ymetler nedeniyle y\u00fcklenilen Katma De\u011fer Vergisi i\u00e7in iade isteminde bulunabilecek Katma De\u011fer Vergisi tutar\u0131, bas\u0131l\u0131 kitap veya s\u00fcreli yay\u0131nlar\u0131n sat\u0131\u015f bedeli ile bunlar\u0131n al\u0131\u015f bedeli aras\u0131ndaki farka genel vergi oran\u0131 uygulanmak suretiyle hesaplanacak tutar\u0131 a\u015famayacakt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"kitap-ve-sureli-yayinlarda-kdv-istisnasi","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":"Kitap ve s\u00fcreli yay\u0131nlarda KDV istisnas\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":106,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}