{"status":true,"post":{"id":51024,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2024-04-22 08:32:00","created_at":"2024-04-22T05:32:00.000000Z","updated_at":"2024-04-22T05:32:00.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":51024,"is_featured":0,"title":"Yeme i\u00e7me \u00fcr\u00fcnlerinde katma de\u011fer vergisi oran de\u011fi\u015fikli\u011fi tart\u0131\u015fmas\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":"OSMAN ARIO\u011eLU","content":"


<\/p>

Ge\u00e7ti\u011fimiz hafta Gelir \u0130daresi internet sitesinde Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi\u2019nde ilave a\u00e7\u0131klama yap\u0131lmas\u0131 ama\u00e7lanan bir tebli\u011f tasla\u011f\u0131 konuldu. Do\u011fal olarak bu tebli\u011f tasla\u011f\u0131n\u0131n konulmas\u0131yla birlikte \u00f6zellikle paket servis hizmetlerinde KDV oran de\u011fi\u015fikli\u011fi mi yap\u0131ld\u0131 tart\u0131\u015fmas\u0131 g\u00fcndeme geldi. Bu tebli\u011f tasla\u011f\u0131, bir oran de\u011fi\u015fikli\u011fi gibi alg\u0131land\u0131\u011f\u0131 i\u00e7in kamuoyunda tart\u0131\u015fma konusu yap\u0131ld\u0131 ve Gelir \u0130daresi de yine internet sitesinden bir a\u00e7\u0131klamayla konuya a\u00e7\u0131kl\u0131k getirmeye \u00e7al\u0131\u015ft\u0131. \u0130darenin a\u00e7\u0131klamas\u0131nda; KDV oran de\u011fi\u015fikliklerinin idari yetkide olmad\u0131\u011f\u0131 ancak Cumhurba\u015fkan\u0131 Karar\u0131 ile yap\u0131labilece\u011finin alt\u0131 \u00e7izilerek, a\u00e7\u0131klaman\u0131n konuya ili\u015fkin teredd\u00fctl\u00fc durumlar\u0131 gidermeye \u00e7al\u0131\u015fmaktan ibaret oldu\u011fu belirtilmeye \u00e7al\u0131\u015f\u0131ld\u0131.\u00a0<\/span><\/p>

\u00a0<\/span><\/strong><\/p>

YAPILAN NED\u0130R?<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

Konuya ili\u015fkin kararnamede say\u0131lan yerlerde verilen hizmetlerde KDV oran\u0131ndan bahsediyor. Ancak uygulamada biraz \u00fcr\u00fcn ile hizmet karma\u015f\u0131k hale gelmi\u015ftir. KDV Genel Uygulama Tebli\u011fi ile de konu a\u00e7\u0131klanmaya \u00e7al\u0131\u015f\u0131l\u0131rken ba\u015flang\u0131\u00e7tan itibaren bu karma\u015f\u0131kl\u0131\u011fa neden olunacak nitelikte olagelmi\u015ftir. \u00dcstelik de tebli\u011fde \u00f6rneklendirme yap\u0131l\u0131rken kararnamede say\u0131lan yerlerin ruhsatlar\u0131n\u0131n esas al\u0131naca\u011f\u0131 prensibi benimsenmi\u015ftir. Dolay\u0131s\u0131yla da hizmet ile \u00fcr\u00fcn karma\u015fas\u0131 \u00fcr\u00fcn\u00fcn sat\u0131\u015f yerine g\u00f6re g\u00f6re farkl\u0131 orana tabi olmas\u0131 ile en \u00e7ok da y\u00fczde 1 ve y\u00fczde 10 katma de\u011fer vergisi oran\u0131na tabi olan g\u0131da maddeleri veya yiyecek i\u00e7ecek \u00fcr\u00fcnlerinde g\u00f6zlemlenmi\u015ftir.<\/span><\/p>

\u00a0<\/span><\/p>

Buna sebep, yukar\u0131da da belirtti\u011fimiz gibi lokanta, kafe vb. say\u0131lan i\u015fletmelerin hangi nitelikte i\u015fletme oldu\u011fu, uygulanacak katma de\u011fer vergisi oran\u0131n\u0131 belirleyen kriter olarak al\u0131nm\u0131\u015f olmas\u0131d\u0131r. Hal b\u00f6yle olunca i\u015fletme ruhsat\u0131 kritik \u00f6nemi haiz hale geliyor. \u0130\u015fletme ruhsat\u0131na g\u00f6re \u00f6rne\u011fin son tebli\u011f tasla\u011f\u0131nda de verilen \u00f6rnekten yola \u00e7\u0131karak hareket edersek gazozu bakkaldan al\u0131rsan\u0131z katma de\u011fer vergisi oran\u0131 y\u00fczde 1, restoran ya da kafe ruhsat\u0131yla \u00e7al\u0131\u015fan bir yerden ald\u0131\u011f\u0131n\u0131zda katma de\u011fer vergisi oran\u0131 y\u00fczde 10 olacakt\u0131r. Kuru pasta sat\u0131c\u0131 pastane ise y\u00fczde 10, s\u00fcpermarket ise y\u00fczde 1 olacakt\u0131r. Ayn\u0131 \u015fey dondurma i\u00e7in de \u00f6rnek olarak verilebilir. Bir bakkal ya da marketten ald\u0131\u011f\u0131n\u0131z \u00fcr\u00fcn\u00fc y\u00fczde 1 KDV ile al\u0131p t\u00fcketebilirken, dondurma b\u00fcfesinden ald\u0131\u011f\u0131n\u0131z bir k\u00fclah dondurmay\u0131 y\u00fczde 10 KDV ile alman\u0131z gerekecek. K\u0131sacas\u0131 burada \u00f6l\u00e7\u00fc tamamen i\u015fletmenin niteli\u011fine ba\u011flanm\u0131\u015f ve zaman i\u00e7inde i\u015fin hizmet taraf\u0131 g\u00f6zard\u0131 edilmi\u015f durumda. Bug\u00fcne kadar bu uygulamada, idari g\u00f6r\u00fc\u015fle dahi y\u00fczde 1 ve y\u00fczde 10 oran\u0131n\u0131n farkl\u0131 uygulanabildi\u011fi durumlar \u00f6rneklenebilir. \u00a0\u00a0<\/span><\/p>

\u00a0<\/span><\/strong><\/p>

\u00d6NER\u0130M\u0130Z<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

\u0130darenin yapmaya \u00e7al\u0131\u015ft\u0131\u011f\u0131 tebli\u011f ile bu farkl\u0131l\u0131klar\u0131 daha asgariye indirme \u00e7abas\u0131ndan ibarettir. Fakat burada nas\u0131l ki eskiden i\u00e7kili lokantalarda katma de\u011fer vergisi oran\u0131 genel oran iken, daha sonra kararname ile yap\u0131lan de\u011fi\u015fiklikle i\u00e7kili lokantada alkoll\u00fc \u00fcr\u00fcnler ve di\u011fer \u00fcr\u00fcnler i\u00e7in farkl\u0131 katma de\u011fer vergisi oran\u0131 hesaplanabilme imkan\u0131 sa\u011flanm\u0131\u015ft\u0131r. Burada da paketli olarak ve herhangi bir i\u015fleme tabi tutulmadan sat\u0131labilen \u00fcr\u00fcnler y\u00fczde 1 katma de\u011fer vergisi oran\u0131na tabi olabilmelidir denilebilir. Ancak bu konuda bizim \u00f6nerimiz, daha k\u00f6kl\u00fc bir hareket ile y\u00fczde 1 KDV oran\u0131n\u0131 yiyecek ve i\u00e7ecek \u00fcr\u00fcnlerinde \u00e7ok s\u0131n\u0131rl\u0131 bir alanda tutup di\u011fer \u00fcr\u00fcnleri y\u00fczde 10 katma de\u011fer vergisine tabi hale getirmek olacakt\u0131r. Aksi durumda bu tart\u0131\u015fma kolay kolay dinmeyecek, s\u00fcr\u00fcp gidecektir.\u00a0<\/span><\/p>","slug":"yeme-icme-urunlerinde-katma-deger-vergisi-oran-degisikligi-tartismasi","tags":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"news_cover_min":"\/front\/uploads\/blog\/thumbnail\/1713733200jrO0mrm0cqWLeyW.webp","news_cover":null,"news_video_min":null,"news_video":null,"view_count":6441,"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":51150,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":51024,"locale":"tr","category_id":73,"title":"Yeme i\u00e7me \u00fcr\u00fcnlerinde katma de\u011fer vergisi oran de\u011fi\u015fikli\u011fi tart\u0131\u015fmas\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":"OSMAN ARIO\u011eLU","content":"


<\/p>

Ge\u00e7ti\u011fimiz hafta Gelir \u0130daresi internet sitesinde Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi\u2019nde ilave a\u00e7\u0131klama yap\u0131lmas\u0131 ama\u00e7lanan bir tebli\u011f tasla\u011f\u0131 konuldu. Do\u011fal olarak bu tebli\u011f tasla\u011f\u0131n\u0131n konulmas\u0131yla birlikte \u00f6zellikle paket servis hizmetlerinde KDV oran de\u011fi\u015fikli\u011fi mi yap\u0131ld\u0131 tart\u0131\u015fmas\u0131 g\u00fcndeme geldi. Bu tebli\u011f tasla\u011f\u0131, bir oran de\u011fi\u015fikli\u011fi gibi alg\u0131land\u0131\u011f\u0131 i\u00e7in kamuoyunda tart\u0131\u015fma konusu yap\u0131ld\u0131 ve Gelir \u0130daresi de yine internet sitesinden bir a\u00e7\u0131klamayla konuya a\u00e7\u0131kl\u0131k getirmeye \u00e7al\u0131\u015ft\u0131. \u0130darenin a\u00e7\u0131klamas\u0131nda; KDV oran de\u011fi\u015fikliklerinin idari yetkide olmad\u0131\u011f\u0131 ancak Cumhurba\u015fkan\u0131 Karar\u0131 ile yap\u0131labilece\u011finin alt\u0131 \u00e7izilerek, a\u00e7\u0131klaman\u0131n konuya ili\u015fkin teredd\u00fctl\u00fc durumlar\u0131 gidermeye \u00e7al\u0131\u015fmaktan ibaret oldu\u011fu belirtilmeye \u00e7al\u0131\u015f\u0131ld\u0131.\u00a0<\/span><\/p>

\u00a0<\/span><\/strong><\/p>

YAPILAN NED\u0130R?<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

Konuya ili\u015fkin kararnamede say\u0131lan yerlerde verilen hizmetlerde KDV oran\u0131ndan bahsediyor. Ancak uygulamada biraz \u00fcr\u00fcn ile hizmet karma\u015f\u0131k hale gelmi\u015ftir. KDV Genel Uygulama Tebli\u011fi ile de konu a\u00e7\u0131klanmaya \u00e7al\u0131\u015f\u0131l\u0131rken ba\u015flang\u0131\u00e7tan itibaren bu karma\u015f\u0131kl\u0131\u011fa neden olunacak nitelikte olagelmi\u015ftir. \u00dcstelik de tebli\u011fde \u00f6rneklendirme yap\u0131l\u0131rken kararnamede say\u0131lan yerlerin ruhsatlar\u0131n\u0131n esas al\u0131naca\u011f\u0131 prensibi benimsenmi\u015ftir. Dolay\u0131s\u0131yla da hizmet ile \u00fcr\u00fcn karma\u015fas\u0131 \u00fcr\u00fcn\u00fcn sat\u0131\u015f yerine g\u00f6re g\u00f6re farkl\u0131 orana tabi olmas\u0131 ile en \u00e7ok da y\u00fczde 1 ve y\u00fczde 10 katma de\u011fer vergisi oran\u0131na tabi olan g\u0131da maddeleri veya yiyecek i\u00e7ecek \u00fcr\u00fcnlerinde g\u00f6zlemlenmi\u015ftir.<\/span><\/p>

\u00a0<\/span><\/p>

Buna sebep, yukar\u0131da da belirtti\u011fimiz gibi lokanta, kafe vb. say\u0131lan i\u015fletmelerin hangi nitelikte i\u015fletme oldu\u011fu, uygulanacak katma de\u011fer vergisi oran\u0131n\u0131 belirleyen kriter olarak al\u0131nm\u0131\u015f olmas\u0131d\u0131r. Hal b\u00f6yle olunca i\u015fletme ruhsat\u0131 kritik \u00f6nemi haiz hale geliyor. \u0130\u015fletme ruhsat\u0131na g\u00f6re \u00f6rne\u011fin son tebli\u011f tasla\u011f\u0131nda de verilen \u00f6rnekten yola \u00e7\u0131karak hareket edersek gazozu bakkaldan al\u0131rsan\u0131z katma de\u011fer vergisi oran\u0131 y\u00fczde 1, restoran ya da kafe ruhsat\u0131yla \u00e7al\u0131\u015fan bir yerden ald\u0131\u011f\u0131n\u0131zda katma de\u011fer vergisi oran\u0131 y\u00fczde 10 olacakt\u0131r. Kuru pasta sat\u0131c\u0131 pastane ise y\u00fczde 10, s\u00fcpermarket ise y\u00fczde 1 olacakt\u0131r. Ayn\u0131 \u015fey dondurma i\u00e7in de \u00f6rnek olarak verilebilir. Bir bakkal ya da marketten ald\u0131\u011f\u0131n\u0131z \u00fcr\u00fcn\u00fc y\u00fczde 1 KDV ile al\u0131p t\u00fcketebilirken, dondurma b\u00fcfesinden ald\u0131\u011f\u0131n\u0131z bir k\u00fclah dondurmay\u0131 y\u00fczde 10 KDV ile alman\u0131z gerekecek. K\u0131sacas\u0131 burada \u00f6l\u00e7\u00fc tamamen i\u015fletmenin niteli\u011fine ba\u011flanm\u0131\u015f ve zaman i\u00e7inde i\u015fin hizmet taraf\u0131 g\u00f6zard\u0131 edilmi\u015f durumda. Bug\u00fcne kadar bu uygulamada, idari g\u00f6r\u00fc\u015fle dahi y\u00fczde 1 ve y\u00fczde 10 oran\u0131n\u0131n farkl\u0131 uygulanabildi\u011fi durumlar \u00f6rneklenebilir. \u00a0\u00a0<\/span><\/p>

\u00a0<\/span><\/strong><\/p>

\u00d6NER\u0130M\u0130Z<\/span><\/strong><\/p>

\u00a0<\/span><\/p>

\u0130darenin yapmaya \u00e7al\u0131\u015ft\u0131\u011f\u0131 tebli\u011f ile bu farkl\u0131l\u0131klar\u0131 daha asgariye indirme \u00e7abas\u0131ndan ibarettir. Fakat burada nas\u0131l ki eskiden i\u00e7kili lokantalarda katma de\u011fer vergisi oran\u0131 genel oran iken, daha sonra kararname ile yap\u0131lan de\u011fi\u015fiklikle i\u00e7kili lokantada alkoll\u00fc \u00fcr\u00fcnler ve di\u011fer \u00fcr\u00fcnler i\u00e7in farkl\u0131 katma de\u011fer vergisi oran\u0131 hesaplanabilme imkan\u0131 sa\u011flanm\u0131\u015ft\u0131r. Burada da paketli olarak ve herhangi bir i\u015fleme tabi tutulmadan sat\u0131labilen \u00fcr\u00fcnler y\u00fczde 1 katma de\u011fer vergisi oran\u0131na tabi olabilmelidir denilebilir. Ancak bu konuda bizim \u00f6nerimiz, daha k\u00f6kl\u00fc bir hareket ile y\u00fczde 1 KDV oran\u0131n\u0131 yiyecek ve i\u00e7ecek \u00fcr\u00fcnlerinde \u00e7ok s\u0131n\u0131rl\u0131 bir alanda tutup di\u011fer \u00fcr\u00fcnleri y\u00fczde 10 katma de\u011fer vergisine tabi hale getirmek olacakt\u0131r. Aksi durumda bu tart\u0131\u015fma kolay kolay dinmeyecek, s\u00fcr\u00fcp gidecektir.\u00a0<\/span><\/p>","slug":"yeme-icme-urunlerinde-katma-deger-vergisi-oran-degisikligi-tartismasi","orjinalimage":"\/front\/uploads\/blog\/thumbnail\/1713733200jrO0mrm0cqWLeyW.webp","news_cover_min":"\/front\/uploads\/blog\/thumbnail\/1713733200jrO0mrm0cqWLeyW.webp","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":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"view_count":6441,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}