{"status":true,"post":{"id":26411,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:19:26","created_at":"2021-05-06T21:00:00.000000Z","updated_at":"2022-10-24T12:19:26.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":26411,"is_featured":0,"title":"Turistlere katma de\u011fer vergisi iadesi","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 style=\"text-align: right;\"><span class=\"large\"><strong>Dr. Veysi Sevi\u011f<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">3065 say\u0131l\u0131 Kanun\u2019un 11\/1-b maddesi gere\u011fi olarak T\u00fcrkiye\u2019de ikamet etmeyen yolcular\u0131n sat\u0131n alarak T\u00fcrkiye d\u0131\u015f\u0131na g\u00f6t\u00fcrd\u00fckleri mallar i\u00e7in \u00f6dedikleri Katma De\u011fer Vergisi, mal\u0131n g\u00fcmr\u00fckten \u00e7\u0131k\u0131\u015f\u0131 s\u0131ras\u0131nda iade edilmektedir.<\/span><\/p>  <p><span class=\"large\">Bu istisnadan, T\u00fcrkiye\u2019de ikamet etmeyen ve sat\u0131n ald\u0131\u011f\u0131 mal\u0131 yurt d\u0131\u015f\u0131na g\u00f6t\u00fcren yabanc\u0131 uyruklu veya yurt d\u0131\u015f\u0131nda ikamet eden ve buna dair s\u00f6z konusu \u00fclke resmi makamlar\u0131ndan al\u0131nm\u0131\u015f ikamet tezkeresi veya bu mahiyette bir belgeye sahip olan T\u00fcrk uyruklu al\u0131c\u0131lar faydalanabilmektedir.<\/span><\/p>  <p><span class=\"large\">T\u00fcrkiye\u2019de ikamet etmeyen yolculara tan\u0131nan istisna kapsam\u0131ndaki sat\u0131\u015flar, vergi dairesinden \u2018izin belgesi\u2019 alm\u0131\u015f, ger\u00e7ek usulde Katma De\u011fer Vergisi m\u00fckellefleri taraf\u0131ndan yap\u0131labilir.<\/span><\/p>  <p><span class=\"large\">\u0130zin belgesi almak isteyen sat\u0131c\u0131lar vergi dairesine bir dilek\u00e7e ile ba\u015fvurabilirler. Vergi dairesince yap\u0131lacak yoklama ve de\u011ferlendirme sonunda bu t\u00fcr sat\u0131\u015flar\u0131 yapabilecek organizasyona sahip oldu\u011fu anla\u015f\u0131lan m\u00fckelleflere izin belgesi verilir. \u0130zin belgesi i\u015fletmede g\u00f6r\u00fcn\u00fcr bir yere as\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan iadeye arac\u0131l\u0131k konusunda yetkilendirilmi\u015f firmalarla s\u00f6zle\u015fme imzalayan ger\u00e7ek usulde Katma De\u011fer Vergisi m\u00fckellefleri de bu kapsamda sat\u0131\u015f yapabilir.<\/span><\/p>  <p><span class=\"large\">T\u00fcrkiye\u2019de ikamet etmeyen \u00f6zel fatura ile sat\u0131\u015f yapmaya imkan sa\u011flayan \u2018istisna izin belgesi\u2019 alan m\u00fckelleflerin bu kapsamda i\u015flem yapabilmeleri i\u00e7in ayr\u0131ca \u2018izin belgesi\u2019 almalar\u0131na gerek yoktur.<\/span><\/p>  <p><span class=\"large\">4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu\u2019na ekli (1) say\u0131l\u0131 listede yer alan mallar hari\u00e7 yolcu beraberinde g\u00f6t\u00fcr\u00fclebilecek her t\u00fcrl\u00fc mal teslimi i\u00e7in uygulama kapsam\u0131nda i\u015flem yap\u0131labilir. Hizmet ifalar\u0131nda ise bu kapsamda i\u015flem yap\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/span><\/p>  <p><span class=\"large\">Al\u0131c\u0131n\u0131n, istisna kapsam\u0131nda sat\u0131\u015f yapabilen sat\u0131c\u0131lardan ald\u0131\u011f\u0131 mallar\u0131n faturada g\u00f6sterilen bedelleri toplam\u0131n\u0131n Katma De\u011fer Vergisi hari\u00e7 100 TL \u00fcst\u00fcnde olmas\u0131 halinde istisna uygulanabilir. Bu toplama ayn\u0131 faturada yer alan birden fazla mal \u00e7e\u015fidi dahildir.<\/span><\/p>  <p><span class=\"large\">\u0130stisna, verginin \u00f6nce tahsil edilip mal\u0131n yurt d\u0131\u015f\u0131na \u00e7\u0131kar\u0131lmas\u0131ndan sonra iade edilmesi \u015feklinde uygulan\u0131r. Buna g\u00f6re sat\u0131\u015f s\u0131ras\u0131nda d\u00fczenlenen faturada toplam mal bedeli \u00fczerinden Katma De\u011fer Vergisi hesaplan\u0131p ayr\u0131ca g\u00f6sterilir ve al\u0131c\u0131dan tahsil edilir. Bu vergi, ilgili d\u00f6nem beyannamesinde genel esaslar \u00e7er\u00e7evesinde beyan edilir. Beyan edilen bu tutar nedeniyle beyannamede \u2018\u00f6denmesi gereken KDV\u2019 \u00e7\u0131km\u0131\u015f olmas\u0131 halinde \u00f6denir.<\/span><\/p>  <p><span class=\"large\">Sat\u0131c\u0131, istisna kapsam\u0131ndaki sat\u0131\u015flar\u0131 dolay\u0131s\u0131yla d\u00fczenleyece\u011fi faturaya;<\/span><\/p>  <ul>   <li><span class=\"large\">Al\u0131c\u0131n\u0131n pasaport t\u00fcr\u00fc ve numaras\u0131 T\u00fcrk uyruklular i\u00e7in ayr\u0131ca yabanc\u0131 \u00fclkede ikamet ettiklerini g\u00f6steren belgenin tarih ve numaras\u0131n\u0131,<\/span><\/li>   <li><span class=\"large\"> Al\u0131c\u0131n\u0131n banka \u015fubesi ve hesap numaras\u0131n\u0131,<\/span><\/li>   <li><span class=\"large\"> Sat\u0131c\u0131n\u0131n bu iadeler i\u00e7in hesap a\u00e7t\u0131rm\u0131\u015f olmas\u0131 halinde banka \u015fubesi ve hesap numaras\u0131n\u0131 yazmak zorundad\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Fatura d\u00f6rt n\u00fcsha olarak d\u00fczenlenir ve ilk \u00fc\u00e7 n\u00fcsha (\u00f6rnek) al\u0131c\u0131ya verilir.<\/span><\/p>  <p><span class=\"large\">Bu sat\u0131\u015flarda, faturada yer alan bilgileri ta\u015f\u0131mak kayd\u0131yla yeni nesil \u00f6deme kaydedici cihazlar taraf\u0131ndan \u00fcretilen belge de kullan\u0131labilir. Bu belge \u201cVergi Usul Kanunu\u2019nun m\u00fckerrer 257\u2019nci maddesinin (\u0131) numaral\u0131 bendi ile T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na tan\u0131nan yetkiye dayan\u0131larak, fatura d\u00fczenleme tutar\u0131n\u0131n alt\u0131nda veya \u00fcst\u00fcnde olsa dahi\u201d fatura yerine ge\u00e7en belge olarak kabul edilir.<\/span><\/p>  <p><span class=\"large\">\u0130adenin g\u00fcmr\u00fckteki banka \u015fubesinden yap\u0131lmas\u0131n\u0131 isteyen sat\u0131c\u0131, fatura ile beraber al\u0131c\u0131ya bir \u00e7ek verir. Bu \u00e7ekte faturan\u0131n tarih ve numaras\u0131 ile birlikte faturada g\u00f6sterilen Katma De\u011fer Vergisi tutar\u0131 olarak yer al\u0131r. \u00c7ek g\u00fcmr\u00fckteki banka \u015fubesine ibraz edildi\u011finde TL tutar\u0131n\u0131n kar\u015f\u0131l\u0131\u011f\u0131 d\u00f6viz (dolar, Euro vb.) cinsinden al\u0131c\u0131ya nakden \u00f6denir. Al\u0131c\u0131n\u0131n kabul etmesi halinde iadenin TL cinsinden de yap\u0131labilmesi m\u00fcmk\u00fcnd\u00fcr. S\u00f6z konusu \u00e7ekin \u00fczerinde T\u00fcrkiye\u2019de ikamet etmeyen yolculara Katma De\u011fer Vergisi iadesi i\u015flemlerde kullan\u0131lmayaca\u011f\u0131 ve ciro edilemeyece\u011fine ili\u015fkin \u015ferh (a\u00e7\u0131klama) konulur.<\/span><\/p>  \t\t\t\t","slug":"turistlere-katma-deger-vergisi-iadesi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Turistlere katma de\u011fer vergisi iadesi","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":1067,"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":26510,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":26411,"locale":"tr","category_id":73,"title":"Turistlere katma de\u011fer vergisi iadesi","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 style=\"text-align: right;\"><span class=\"large\"><strong>Dr. Veysi Sevi\u011f<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">3065 say\u0131l\u0131 Kanun\u2019un 11\/1-b maddesi gere\u011fi olarak T\u00fcrkiye\u2019de ikamet etmeyen yolcular\u0131n sat\u0131n alarak T\u00fcrkiye d\u0131\u015f\u0131na g\u00f6t\u00fcrd\u00fckleri mallar i\u00e7in \u00f6dedikleri Katma De\u011fer Vergisi, mal\u0131n g\u00fcmr\u00fckten \u00e7\u0131k\u0131\u015f\u0131 s\u0131ras\u0131nda iade edilmektedir.<\/span><\/p>  <p><span class=\"large\">Bu istisnadan, T\u00fcrkiye\u2019de ikamet etmeyen ve sat\u0131n ald\u0131\u011f\u0131 mal\u0131 yurt d\u0131\u015f\u0131na g\u00f6t\u00fcren yabanc\u0131 uyruklu veya yurt d\u0131\u015f\u0131nda ikamet eden ve buna dair s\u00f6z konusu \u00fclke resmi makamlar\u0131ndan al\u0131nm\u0131\u015f ikamet tezkeresi veya bu mahiyette bir belgeye sahip olan T\u00fcrk uyruklu al\u0131c\u0131lar faydalanabilmektedir.<\/span><\/p>  <p><span class=\"large\">T\u00fcrkiye\u2019de ikamet etmeyen yolculara tan\u0131nan istisna kapsam\u0131ndaki sat\u0131\u015flar, vergi dairesinden \u2018izin belgesi\u2019 alm\u0131\u015f, ger\u00e7ek usulde Katma De\u011fer Vergisi m\u00fckellefleri taraf\u0131ndan yap\u0131labilir.<\/span><\/p>  <p><span class=\"large\">\u0130zin belgesi almak isteyen sat\u0131c\u0131lar vergi dairesine bir dilek\u00e7e ile ba\u015fvurabilirler. Vergi dairesince yap\u0131lacak yoklama ve de\u011ferlendirme sonunda bu t\u00fcr sat\u0131\u015flar\u0131 yapabilecek organizasyona sahip oldu\u011fu anla\u015f\u0131lan m\u00fckelleflere izin belgesi verilir. \u0130zin belgesi i\u015fletmede g\u00f6r\u00fcn\u00fcr bir yere as\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan iadeye arac\u0131l\u0131k konusunda yetkilendirilmi\u015f firmalarla s\u00f6zle\u015fme imzalayan ger\u00e7ek usulde Katma De\u011fer Vergisi m\u00fckellefleri de bu kapsamda sat\u0131\u015f yapabilir.<\/span><\/p>  <p><span class=\"large\">T\u00fcrkiye\u2019de ikamet etmeyen \u00f6zel fatura ile sat\u0131\u015f yapmaya imkan sa\u011flayan \u2018istisna izin belgesi\u2019 alan m\u00fckelleflerin bu kapsamda i\u015flem yapabilmeleri i\u00e7in ayr\u0131ca \u2018izin belgesi\u2019 almalar\u0131na gerek yoktur.<\/span><\/p>  <p><span class=\"large\">4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu\u2019na ekli (1) say\u0131l\u0131 listede yer alan mallar hari\u00e7 yolcu beraberinde g\u00f6t\u00fcr\u00fclebilecek her t\u00fcrl\u00fc mal teslimi i\u00e7in uygulama kapsam\u0131nda i\u015flem yap\u0131labilir. Hizmet ifalar\u0131nda ise bu kapsamda i\u015flem yap\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/span><\/p>  <p><span class=\"large\">Al\u0131c\u0131n\u0131n, istisna kapsam\u0131nda sat\u0131\u015f yapabilen sat\u0131c\u0131lardan ald\u0131\u011f\u0131 mallar\u0131n faturada g\u00f6sterilen bedelleri toplam\u0131n\u0131n Katma De\u011fer Vergisi hari\u00e7 100 TL \u00fcst\u00fcnde olmas\u0131 halinde istisna uygulanabilir. Bu toplama ayn\u0131 faturada yer alan birden fazla mal \u00e7e\u015fidi dahildir.<\/span><\/p>  <p><span class=\"large\">\u0130stisna, verginin \u00f6nce tahsil edilip mal\u0131n yurt d\u0131\u015f\u0131na \u00e7\u0131kar\u0131lmas\u0131ndan sonra iade edilmesi \u015feklinde uygulan\u0131r. Buna g\u00f6re sat\u0131\u015f s\u0131ras\u0131nda d\u00fczenlenen faturada toplam mal bedeli \u00fczerinden Katma De\u011fer Vergisi hesaplan\u0131p ayr\u0131ca g\u00f6sterilir ve al\u0131c\u0131dan tahsil edilir. Bu vergi, ilgili d\u00f6nem beyannamesinde genel esaslar \u00e7er\u00e7evesinde beyan edilir. Beyan edilen bu tutar nedeniyle beyannamede \u2018\u00f6denmesi gereken KDV\u2019 \u00e7\u0131km\u0131\u015f olmas\u0131 halinde \u00f6denir.<\/span><\/p>  <p><span class=\"large\">Sat\u0131c\u0131, istisna kapsam\u0131ndaki sat\u0131\u015flar\u0131 dolay\u0131s\u0131yla d\u00fczenleyece\u011fi faturaya;<\/span><\/p>  <ul>   <li><span class=\"large\">Al\u0131c\u0131n\u0131n pasaport t\u00fcr\u00fc ve numaras\u0131 T\u00fcrk uyruklular i\u00e7in ayr\u0131ca yabanc\u0131 \u00fclkede ikamet ettiklerini g\u00f6steren belgenin tarih ve numaras\u0131n\u0131,<\/span><\/li>   <li><span class=\"large\"> Al\u0131c\u0131n\u0131n banka \u015fubesi ve hesap numaras\u0131n\u0131,<\/span><\/li>   <li><span class=\"large\"> Sat\u0131c\u0131n\u0131n bu iadeler i\u00e7in hesap a\u00e7t\u0131rm\u0131\u015f olmas\u0131 halinde banka \u015fubesi ve hesap numaras\u0131n\u0131 yazmak zorundad\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Fatura d\u00f6rt n\u00fcsha olarak d\u00fczenlenir ve ilk \u00fc\u00e7 n\u00fcsha (\u00f6rnek) al\u0131c\u0131ya verilir.<\/span><\/p>  <p><span class=\"large\">Bu sat\u0131\u015flarda, faturada yer alan bilgileri ta\u015f\u0131mak kayd\u0131yla yeni nesil \u00f6deme kaydedici cihazlar taraf\u0131ndan \u00fcretilen belge de kullan\u0131labilir. Bu belge \u201cVergi Usul Kanunu\u2019nun m\u00fckerrer 257\u2019nci maddesinin (\u0131) numaral\u0131 bendi ile T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na tan\u0131nan yetkiye dayan\u0131larak, fatura d\u00fczenleme tutar\u0131n\u0131n alt\u0131nda veya \u00fcst\u00fcnde olsa dahi\u201d fatura yerine ge\u00e7en belge olarak kabul edilir.<\/span><\/p>  <p><span class=\"large\">\u0130adenin g\u00fcmr\u00fckteki banka \u015fubesinden yap\u0131lmas\u0131n\u0131 isteyen sat\u0131c\u0131, fatura ile beraber al\u0131c\u0131ya bir \u00e7ek verir. Bu \u00e7ekte faturan\u0131n tarih ve numaras\u0131 ile birlikte faturada g\u00f6sterilen Katma De\u011fer Vergisi tutar\u0131 olarak yer al\u0131r. \u00c7ek g\u00fcmr\u00fckteki banka \u015fubesine ibraz edildi\u011finde TL tutar\u0131n\u0131n kar\u015f\u0131l\u0131\u011f\u0131 d\u00f6viz (dolar, Euro vb.) cinsinden al\u0131c\u0131ya nakden \u00f6denir. Al\u0131c\u0131n\u0131n kabul etmesi halinde iadenin TL cinsinden de yap\u0131labilmesi m\u00fcmk\u00fcnd\u00fcr. S\u00f6z konusu \u00e7ekin \u00fczerinde T\u00fcrkiye\u2019de ikamet etmeyen yolculara Katma De\u011fer Vergisi iadesi i\u015flemlerde kullan\u0131lmayaca\u011f\u0131 ve ciro edilemeyece\u011fine ili\u015fkin \u015ferh (a\u00e7\u0131klama) konulur.<\/span><\/p>  \t\t\t\t","slug":"turistlere-katma-deger-vergisi-iadesi","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":"Turistlere katma de\u011fer vergisi iadesi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1067,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}