Tarih<\/td> :<\/td> 2.02.2026<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\nVERG\u0130 S\u0130RK\u00dcLER\u0130<\/strong><\/p>\n\n\n\nNO: 2026\/26<\/strong><\/p>\n\n\n\nKONU: KDV Genel Uygulama Tebli\u011finde Yap\u0131lan De\u011fi\u015fiklikler (Seri No: 57)<\/strong><\/p>\n\n\n\n31 Ocak 2026 tarihli ve 33154 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi (Seri No: 57) ile, 7566 say\u0131l\u0131 Kanunla KDV Kanununda yap\u0131lan baz\u0131 istisna d\u00fczenlemelerine ili\u015fkin a\u00e7\u0131klamalar Tebli\u011fe eklenmi\u015f, ayr\u0131ca uygulamada teredd\u00fct yaratan baz\u0131 konulara a\u00e7\u0131kl\u0131k getirilmi\u015ftir.<\/p>\n\n\n\n
Tebli\u011fde;<\/p>\n\n\n\n
\n\u0130thalatta g\u00f6zetim, korunma \u00f6nlemleri ve haks\u0131z rekabetin \u00f6nlenmesine ili\u015fkin uygulamalar kapsam\u0131nda ortaya \u00e7\u0131kan KDV indirim k\u0131s\u0131tlamas\u0131n\u0131n usul ve esaslar\u0131 netle\u015ftirilmi\u015ftir. Bu kapsamdaki KDV\u2019nin do\u011fru \u015fekilde indirim konusu yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131n\u0131n tespiti i\u00e7in, ithalat tutar\u0131na ba\u011fl\u0131 olarak vergi dairesine bildirim veya \u00d6zel Ama\u00e7l\u0131 YMM Raporu ibraz\u0131 zorunlu hale getirilmi\u015ftir. Tam tasdik s\u00f6zle\u015fmesi bulunan m\u00fckellefler i\u00e7in ayr\u0131ca \u00f6zel ama\u00e7l\u0131 rapor aranmayacakt\u0131r.<\/li>\n\n\n\n KDV iade s\u00fcre\u00e7lerinde, hakk\u0131nda olumsuz rapor veya tespit bulunan m\u00fckelleflerden yap\u0131lan al\u0131mlara ili\u015fkin olarak, 15 g\u00fcnl\u00fck d\u00fczeltme s\u00fcresi getirilmi\u015ftir.<\/li>\n\n\n\n Premiks ve flake \u00fcr\u00fcnlerinin, karma yem istisnas\u0131 kapsam\u0131nda de\u011ferlendirilemeyece\u011fi a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmu\u015ftur.<\/li>\n\n\n\n H\u0130S sertifikas\u0131 sahibi m\u00fckellefler i\u00e7in AT\u0130K pay\u0131 hesab\u0131nda hesaplama y\u00f6ntemi sadele\u015ftirilmi\u015ftir.<\/li>\n\n\n\n 7566 say\u0131l\u0131 Kanunla KDV Kanununda yap\u0131lan baz\u0131 istisna d\u00fczenlemelerine ili\u015fkin a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n\n\n\n1) \u0130thalatta G\u00f6zetim ve Benzeri Uygulamalar Kapsam\u0131nda \u00d6denen KDV<\/strong> <\/p>\n\n\n\n7846 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 uyar\u0131nca, ithalatta g\u00f6zetim uygulanmas\u0131, korunma \u00f6nlemleri ve ithalatta haks\u0131z rekabetin \u00f6nlenmesine ili\u015fkin mevzuat kapsam\u0131nda, ithal edilen mallar\u0131n KDV matrah\u0131nda bu uygulamalar nedeniyle ortaya \u00e7\u0131kan art\u0131\u015f tutarlar\u0131 \u00fczerinden hesaplanan katma de\u011fer vergisinin indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir. 57 Seri No.lu Tebli\u011f ile, s\u00f6z konusu indirim k\u0131s\u0131tlamas\u0131n\u0131n usul ve esaslar\u0131 KDV Genel Uygulama Tebli\u011fine eklenmi\u015ftir.<\/p>\n\n\n\n
Bu kapsamda Tebli\u011fde, s\u00f6z konusu uygulamalar kapsam\u0131nda ithal edilen mallara ili\u015fkin KDV matrah\u0131nda, bu uygulamalar d\u0131\u015f\u0131nda kalan bedeller ile bu bedellere ili\u015fkin her t\u00fcrl\u00fc vergi, resim, har\u00e7 ve paylar dolay\u0131s\u0131yla \u00f6denen KDV\u2019nin indirim konusu yap\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn oldu\u011fu<\/strong> a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\nTebli\u011fde ayr\u0131ca, indirilemeyecek ve indirilebilecek KDV tutarlar\u0131n\u0131n ayr\u0131\u015ft\u0131r\u0131lmas\u0131na y\u00f6nelik \u00f6rnek bir hesaplamaya yer verilmi\u015ftir. Tebli\u011fde yer verilen \u00f6rnekte, g\u00f6zetim uygulamas\u0131nda KDV indirimi k\u0131s\u0131tlamas\u0131n\u0131n, g\u00f6zetim bedelinin tamam\u0131na de\u011fil, g\u00f6zetim uygulamas\u0131 nedeniyle olu\u015fan ve tevsik edilemeyen tutara isabet eden KDV ile s\u0131n\u0131rl\u0131 oldu\u011fu a\u00e7\u0131k\u00e7a ortaya konulmu\u015ftur.<\/p>\n\n\n\n
\u00d6rnek:<\/strong> (A) A.\u015e. ithalatta g\u00f6zetim uygulamas\u0131 kapsam\u0131nda CIF bedeli 4.000.000 TL, g\u00f6zetim bedeli ise 10.000.000 TL olan (Z) \u00fcr\u00fcn\u00fcn\u00fc ithal etmektedir. \u0130thal edilen \u00fcr\u00fcne ili\u015fkin %10 oran\u0131nda g\u00fcmr\u00fck vergisi (GV), %15 oran\u0131nda ilave g\u00fcmr\u00fck vergisi (\u0130GV) ve %20 oran\u0131nda KDV \u00f6denmi\u015ftir. G\u00f6zetim uygulamas\u0131 nedeniyle olu\u015fan ve tevsik edilemeyen tutar ithalata ili\u015fkin g\u00fcmr\u00fck beyannamesinde yurt d\u0131\u015f\u0131 gider olarak beyan edilmi\u015ftir. Buna g\u00f6re ithalatta g\u00f6zetim uygulamas\u0131 kapsam\u0131nda indirilemeyecek KDV ile indirilebilecek KDV tutarlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde hesaplanacakt\u0131r:<\/em><\/p>\n\n\n\nG\u00fcmr\u00fck Vergisi Matrah\u0131<\/em><\/td>:<\/em><\/td>10.000.000 TL<\/em><\/td><\/tr>G\u00fcmr\u00fck Vergisi (%10)<\/em><\/td>:<\/em><\/td>1.000.000 TL<\/em><\/td><\/tr>\u0130lave G\u00fcmr\u00fck Vergisi (%15)<\/em><\/td>:<\/em><\/td>1.500.000 TL<\/em><\/td><\/tr>KDV Matrah\u0131<\/em><\/td>:<\/em><\/td>12.500.000 TL<\/em><\/td><\/tr>KDV (%20)<\/em><\/td>:<\/em><\/td>2.500.000 TL<\/em><\/td><\/tr> <\/td> <\/td> <\/td><\/tr> Yurt D\u0131\u015f\u0131 Gider (Tevsik Edilemeyen Gider)<\/em><\/td>:<\/em><\/td>6.000.000 TL<\/em><\/td><\/tr>(10.000.000-4.000.000)<\/em><\/td> <\/td> <\/td><\/tr> Yurt D\u0131\u015f\u0131 Gidere \u0130sabet Eden GV<\/em><\/td>:<\/em><\/td>600.000 TL<\/em><\/td><\/tr>(6.000.000*%10)<\/em><\/td> <\/td> <\/td><\/tr> Yurt D\u0131\u015f\u0131 Gidere \u0130sabet Eden \u0130GV<\/em><\/td>:<\/em><\/td>900.000 TL<\/em><\/td><\/tr>(6.000.000*%15)<\/em><\/td> <\/td> <\/td><\/tr> \u0130ndirilemeyecek KDV Matrah\u0131<\/em><\/td>:<\/em><\/td>7.500.000 TL<\/em><\/td><\/tr>(6.000.000+600.000+900.000)<\/em><\/td> <\/td> <\/td><\/tr> \u0130ndirilemeyecek KDV<\/em><\/td>:<\/em><\/td>1.500.000 TL<\/em><\/td><\/tr>(7.500.000*%20)<\/em><\/td> <\/td> <\/td><\/tr> <\/td> <\/td> <\/td><\/tr> CIF Bedeli<\/em><\/td>:<\/em><\/td>4.000.000 TL<\/em><\/td><\/tr>CIF Bedeli \u00dczerinden Hesaplanan GV<\/em><\/td>:<\/em><\/td>400.000 TL<\/em><\/td><\/tr>(4.000.000*%10)<\/em><\/td> <\/td> <\/td><\/tr> CIF Bedeli \u00dczerinden Hesaplanan \u0130GV<\/em><\/td>:<\/em><\/td>600.000 TL<\/em><\/td><\/tr>(4.000.000*%15)<\/em><\/td> <\/td> <\/td><\/tr> \u0130ndirilecek KDV Matrah\u0131<\/em><\/td>:<\/em><\/td>5.000.000 TL<\/em><\/td><\/tr>(4.000.000+400.000+600.000)<\/em><\/td> <\/td> <\/td><\/tr> \u0130ndirilecek KDV<\/em><\/td>:<\/em><\/td>1.000.000 TL<\/em><\/td><\/tr>(5.000.000*%20)<\/em><\/td> <\/td> <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n1.1) KDV\u2019nin \u0130ndirim Konusu Yap\u0131l\u0131p Yap\u0131lmad\u0131\u011f\u0131n\u0131n Tespiti<\/strong><\/p>\n\n\n\n\u00d6te yandan Tebli\u011f ile, 7846 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 kapsam\u0131nda indirimi kabul edilmeyen KDV\u2019nin indirim hesaplar\u0131na al\u0131n\u0131p al\u0131nmad\u0131\u011f\u0131n\u0131n tespitine y\u00f6nelik d\u00f6nemsel kontrol ve tevsik mekanizmas\u0131 getirilmi\u015ftir<\/strong>. Buna g\u00f6re, ithalat yapan m\u00fckelleflerin, takvim y\u0131l\u0131n\u0131n alt\u0131\u015far ayl\u0131k d\u00f6nemleri (Ocak\u2013Haziran ve Temmuz\u2013Aral\u0131k) itibar\u0131yla<\/strong> toplam ithalat bedelleri dikkate al\u0131narak y\u00fck\u00fcml\u00fcl\u00fckleri belirlenmektedir.<\/p>\n\n\n\nAlt\u0131 ayl\u0131k d\u00f6nem itibar\u0131yla<\/strong> ithalat bedeli, 46 S\u0131ra No.lu Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Genel Tebli\u011finde belirlenen YMM tasdik s\u0131n\u0131r\u0131n\u0131 (2.600.000 TL) a\u015fmayan m\u00fckelleflerin<\/strong>, s\u00f6z konusu uygulamalar kapsam\u0131nda \u00f6denen KDV\u2019nin ilgili d\u00f6nem KDV beyannamelerinde do\u011fru \u015fekilde indirim konusu yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131n\u0131 kontrol etmeleri ve bu kontrole ili\u015fkin sonucu, alt\u0131 ayl\u0131k d\u00f6nemi izleyen ay\u0131n sonuna kadar ba\u011fl\u0131 olduklar\u0131 vergi dairesine yaz\u0131l\u0131 olarak bildirmeleri<\/strong> gerekmektedir.<\/p>\n\n\n\nAlt\u0131 ayl\u0131k d\u00f6nem itibar\u0131yla<\/strong> ithalat bedelinin an\u0131lan tutar\u0131 a\u015fmas\u0131 halinde ise, s\u00f6z konusu uygulamalar nedeniyle \u00f6denen KDV\u2019nin indirim konusu yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131n\u0131n, alt\u0131 ayl\u0131k d\u00f6nemi izleyen ay\u0131n sonuna kadar ibraz edilecek \u00d6zel Ama\u00e7l\u0131 Yeminli Mali M\u00fc\u015favir Raporu<\/strong> ile tevsik edilmesi zorunlu hale gelmektedir. Tebli\u011fde, ithalat\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l i\u00e7in s\u00fcresinde d\u00fczenlenmi\u015f bir YMM tam tasdik s\u00f6zle\u015fmesinin bulunmas\u0131 ve d\u00fczenlenecek tam tasdik raporunda bu kapsamda ger\u00e7ekle\u015ftirilen ithalatlara ve \u00f6denen KDV\u2019nin indirim durumuna ili\u015fkin a\u00e7\u0131klamaya yer verilmesi halinde<\/strong>, ayr\u0131ca \u00d6zel Ama\u00e7l\u0131 YMM Raporu aranmayaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n\n\n\nBu d\u00fczenleme 31 Ocak 2026 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n
2) Do\u011frudan Mal veya Hizmet Temin Ettikleri M\u00fckellefler Hakk\u0131nda Olumsuz Rapor veya Tespit Bulunanlar<\/strong><\/p>\n\n\n\n57 Seri No.lu KDV Tebli\u011f ile, hakk\u0131nda olumsuz rapor veya olumsuz tespit bulunan m\u00fckelleflerden mal veya hizmet temin edenlerin iade taleplerinde ya\u015fanan uygulama sorunlar\u0131n\u0131n giderilmesine ili\u015fkin a\u00e7\u0131klamalara yer verilmi\u015ftir.<\/p>\n\n\n\n
Bu kapsamda, KDV iade talebinde bulunan ve kendileri hakk\u0131nda herhangi bir olumsuzluk bulunmayan m\u00fckelleflerin ibraz ettikleri y\u00fcklenilen KDV ve indirilecek KDV listelerinde yer alan do\u011frudan mal veya hizmet temin ettikleri m\u00fckellefler hakk\u0131nda Tebli\u011fde say\u0131lan olumsuzluklardan herhangi birinin bulunmas\u0131 halinde, iade talebinde bulunan m\u00fckelleflere s\u00f6z konusu olumsuzlu\u011fun 15 g\u00fcn i\u00e7inde giderilebilece\u011fi<\/strong> bildirilir.<\/p>\n\n\n\n\u0130ade talep edilen vergilendirme d\u00f6nemini kapsayan takvim y\u0131l\u0131nda s\u00fcresinde d\u00fczenlenmi\u015f bir YMM tam tasdik s\u00f6zle\u015fmesi bulunan m\u00fckellefler bak\u0131m\u0131ndan ise, her bir iade hakk\u0131 do\u011furan i\u015flem itibar\u0131yla iade talebinin %5\u2019ini ge\u00e7meyen tutarlar i\u00e7in bu kapsamda i\u015flem yap\u0131lmayaca\u011f\u0131<\/strong> h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. Ayr\u0131ca, haklar\u0131nda sahte belge veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenleme raporu veya tespiti d\u0131\u015f\u0131nda olumsuzluk bulunan m\u00fckelleflerden yap\u0131lan al\u0131\u015flara isabet eden ve olumsuzlu\u011fa ili\u015fkin tarihten sonraki d\u00f6nemde d\u00fczenlenmi\u015f belgeleri i\u00e7ermeyen iade taleplerinin de bu kapsamda de\u011ferlendirilmemesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\nKendilerine tan\u0131nan 15 g\u00fcnl\u00fck s\u00fcre i\u00e7erisinde i\u015flemin ger\u00e7ekli\u011fini ve do\u011frulu\u011funu Tebli\u011fde belirtilen usule uygun \u015fekilde ispat eden veya s\u00f6z konusu al\u0131\u015flara isabet eden tutarlar\u0131 indirim KDV hesaplar\u0131ndan \u00e7\u0131karan m\u00fckelleflerin iade talepleri<\/strong>, iade hakk\u0131 do\u011furan i\u015flemler i\u00e7in belirlenen genel usul ve esaslar \u00e7er\u00e7evesinde sonu\u00e7land\u0131r\u0131lacakt\u0131r. S\u00fcresi i\u00e7erisinde gerekli i\u015flemlerin yap\u0131lmamas\u0131 halinde ise, iade talebinin olumsuzluk bulunmayan k\u0131sm\u0131 sonu\u00e7land\u0131r\u0131lacak, olumsuzluk bulunan k\u0131s\u0131m vergi incelemesine sevk edilecektir.<\/p>\n\n\n\nVergi incelemesine sevk edilen tutarlara ili\u015fkin olarak; iadenin mahsuben talep edilmesi halinde, di\u011fer belgelerin tamamlanm\u0131\u015f olmas\u0131 \u015fart\u0131yla mahsup i\u015fleminin standart iade talep dilek\u00e7esinin vergi dairesine verildi\u011fi tarih itibar\u0131yla yap\u0131laca\u011f\u0131, inceleme sonucunda haks\u0131z iade tespiti yap\u0131lmas\u0131 halinde ise haks\u0131z iade edilen tutar\u0131n gecikme faizi ve vergi ziya\u0131 cezas\u0131 ile birlikte m\u00fckelleften aranaca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r. Nakden iade taleplerinde ise, Tebli\u011fde belirtilen oranlarda teminat verilmesi halinde iade yap\u0131laca\u011f\u0131, teminat\u0131n vergi inceleme raporu sonucuna g\u00f6re \u00e7\u00f6z\u00fclece\u011fi d\u00fczenlenmi\u015ftir.<\/p>\n\n\n\n
Bu d\u00fczenleme 31 Ocak 2026 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n
3<\/strong>) <\/strong>Yem Teslimlerinde KDV \u0130stisnas\u0131<\/strong><\/p>\n\n\n\nKDV Kanununun 13\/\u0131 maddesi kapsam\u0131nda hayvan yemlerinin teslimine ili\u015fkin KDV istisnas\u0131n\u0131n uygulamas\u0131na y\u00f6nelik olarak, KDV Genel Uygulama Tebli\u011fi\u2019nde a\u00e7\u0131klama yap\u0131lm\u0131\u015ft\u0131r. Buna g\u00f6re, yem katk\u0131 maddelerinin kar\u0131\u015f\u0131m\u0131 ya da bir veya birden fazla yem katk\u0131 maddesinin ta\u015f\u0131y\u0131c\u0131s\u0131 olarak kullan\u0131lan ve hayvanlara do\u011frudan yedirilmesi ama\u00e7lanmayan premiksler ile flake olarak adland\u0131r\u0131lan \u00fcr\u00fcnlerin, tek ba\u015f\u0131na karma yem kapsam\u0131nda de\u011ferlendirilmeyece\u011fi belirtilmi\u015ftir. Bu kapsamda, premiks ve flake teslimlerinin KDV istisnas\u0131 kapsam\u0131nda olmad\u0131\u011f\u0131 a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmu\u015ftur.<\/p>\n\n\n\n
S\u00f6z konusu d\u00fczenleme, 1 \u015eubat 2026 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n\n\n\n
4) \u0130SMEP Kapsam\u0131ndaki KDV \u0130stisnas\u0131n\u0131n S\u00fcresinin Uzat\u0131lmas\u0131<\/strong><\/p>\n\n\n\n6111 say\u0131l\u0131 Kanunun ge\u00e7ici 16 nc\u0131 maddesi kapsam\u0131nda, \u0130stanbul Sismik Riskin Azalt\u0131lmas\u0131 ve Acil Durum Haz\u0131rl\u0131k Projesi (\u0130SMEP) \u00e7er\u00e7evesinde yap\u0131lacak teslim ve hizmetlere tan\u0131nan KDV istisnas\u0131n\u0131n s\u00fcresi, 7566 say\u0131l\u0131 Kanunla 31\/12\/2035 tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r. Bu do\u011frultuda, KDV Genel Uygulama Tebli\u011fi\u2019nin ilgili b\u00f6l\u00fcmlerinde yer alan s\u00fcreler de 31\/12\/2035 olarak g\u00fcncellenmi\u015ftir.<\/p>\n\n\n\n
Bu d\u00fczenleme 31 Ocak 2026 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n
5) UEFA Organizasyonlar\u0131 Kapsam\u0131nda KDV \u0130stisnas\u0131<\/strong><\/p>\n\n\n\n7566 say\u0131l\u0131 Kanunla KDV Kanununa eklenen ge\u00e7ici 46 nc\u0131 madde uyar\u0131nca, \u00fclkemizde ger\u00e7ekle\u015ftirilecek 2026 UEFA Avrupa Ligi Finali, 2027 UEFA Konferans Ligi Finali m\u00fcsabakalar\u0131 ile 2032 UEFA Avrupa Futbol \u015eampiyonas\u0131 organizasyonu kapsam\u0131nda yap\u0131lacak teslim ve hizmetler KDV\u2019den istisna edilmi\u015ftir.<\/p>\n\n\n\n
Bu istisna; UEFA, kat\u0131l\u0131mc\u0131 tak\u0131mlar ve organizasyonda g\u00f6revli t\u00fczel ki\u015filerden i\u015f yeri, kanuni ve i\u015f merkezi T\u00fcrkiye\u2019de bulunmayanlara, s\u00f6z konusu organizasyonlar dolay\u0131s\u0131yla yap\u0131lacak teslim ve hizmetleri kapsamaktad\u0131r. \u0130stisnan\u0131n uygulanmas\u0131na, beyan\u0131na ve iade s\u00fcre\u00e7lerine ili\u015fkin usul ve esaslar KDV Genel Uygulama Tebli\u011fi\u2019nde ayr\u0131nt\u0131l\u0131 olarak d\u00fczenlenmi\u015ftir.<\/p>\n\n\n\n
Bu d\u00fczenleme 31 Ocak 2026 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n
6) Yat\u0131r\u0131m \u0130zleme ve Koordinasyon Ba\u015fkanl\u0131klar\u0131n\u0131n Ta\u015f\u0131nmaz Sat\u0131\u015flar\u0131<\/strong><\/p>\n\n\n\n7566 say\u0131l\u0131 Kanunla KDV Kanununun 17\/4-p maddesinde yap\u0131lan de\u011fi\u015fiklik do\u011frultusunda, yat\u0131r\u0131m izleme ve koordinasyon ba\u015fkanl\u0131klar\u0131n\u0131n (Y\u0130KOB) m\u00fclkiyetinde bulunan ta\u015f\u0131nmazlar\u0131n sat\u0131\u015flar\u0131 KDV istisnas\u0131 kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\n
Tebli\u011fde yap\u0131lan a\u00e7\u0131klamalarda; belediyeler, il \u00f6zel idareleri ve Y\u0130KOB\u2019lar\u0131n b\u00fcnyesinde bir iktisadi i\u015fletme olu\u015fmas\u0131 halinde, ta\u015f\u0131nmaz sat\u0131\u015flar\u0131n\u0131n bu istisna kapsam\u0131nda de\u011ferlendirilmeyece\u011fi, s\u00f6z konusu sat\u0131\u015flarda genel h\u00fck\u00fcmlere g\u00f6re KDV uygulanaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n\n\n\n
Bu d\u00fczenleme 1 Ocak 2026 tarihinden itibaren ge\u00e7erli olmak \u00fczere y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n
7) H\u0130S Sertifikas\u0131 Sahibi M\u00fckellefler \u0130\u00e7in AT\u0130K Pay\u0131 Hesab\u0131<\/strong><\/p>\n\n\n\nH\u0131zland\u0131r\u0131lm\u0131\u015f \u0130ade Sertifikas\u0131 (H\u0130S) sahibi m\u00fckelleflerin iade hesab\u0131na AT\u0130K\u2019lerden verilecek pay tutar\u0131n\u0131n hesaplanmas\u0131nda, her bir AT\u0130K i\u00e7in ayr\u0131 ayr\u0131 hesaplama yap\u0131lmas\u0131na gerek olmad\u0131\u011f\u0131, t\u00fcm AT\u0130K\u2019ler i\u00e7in tek bir hesaplama yap\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn oldu\u011fu Tebli\u011fe eklenen h\u00fck\u00fcmle a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n
Bu d\u00fczenleme 1 \u015eubat 2026 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n\n\n\n
8) <\/strong>\u0130TUS ve H\u0130S Sertifikalar\u0131n\u0131n \u0130ptaline \u0130li\u015fkin S\u00fcre De\u011fi\u015fikli\u011fi<\/strong><\/p>\n\n\n\nKDV Genel Uygulama Tebli\u011fi\u2019nin \u0130ndirimli Teminat Uygulamas\u0131 (\u0130TUS) ve H\u0131zland\u0131r\u0131lm\u0131\u015f \u0130ade Sistemi (H\u0130S) sertifikalar\u0131n\u0131n iptaline ili\u015fkin b\u00f6l\u00fcmlerinde<\/strong>, vergi bor\u00e7lar\u0131n\u0131n s\u00fcresinde \u00f6denmemesi halinde izlenecek usul d\u00fczenlenmi\u015ftir. Buna g\u00f6re, vadesinde \u00f6denmeyen vergi borcu bulundu\u011fu tespit edilen m\u00fckelleflere, vade tarihinden itibaren 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun 55 inci maddesi uyar\u0131nca \u00f6deme emri tebli\u011f edilmekte; alaca\u011f\u0131n teminata ba\u011flanm\u0131\u015f olmas\u0131 halinde ise ayn\u0131 Kanunun 56 nc\u0131 maddesi kapsam\u0131nda ilgili yaz\u0131 g\u00f6nderilmektedir.<\/p>\n\n\n\nS\u00f6z konusu bildirimin tebli\u011finden itibaren belirlenen s\u00fcre i\u00e7erisinde vergi borcunun \u00f6denmemesi halinde, m\u00fckellefin \u0130TUS veya H\u0130S sertifikas\u0131 iptal edilmektedir. Bununla birlikte, takip edilen vergi borcunun yarg\u0131 karar\u0131 veya d\u00fczeltme i\u015flemi sonucunda tamamen ortadan kalkmas\u0131 halinde; yarg\u0131 karar\u0131n\u0131n idareye tebli\u011f edildi\u011fi veya d\u00fczeltme i\u015fleminin yap\u0131ld\u0131\u011f\u0131 tarihi i\u00e7ine alan d\u00f6nem ve izleyen d\u00f6nemlere ili\u015fkin iadeler ile bu tarihe kadar hen\u00fcz sonu\u00e7land\u0131r\u0131lmam\u0131\u015f iade taleplerinde, m\u00fckellefler a\u00e7\u0131s\u0131ndan \u0130TUS veya H\u0130S uygulamas\u0131 kapsam\u0131nda i\u015flem yap\u0131lmaya devam edilece\u011fi Tebli\u011fde d\u00fczenlenmi\u015ftir.<\/p>\n\n\n\n
57 Seri No.lu KDV Tebli\u011f ile, KDV Genel Uygulama Tebli\u011fi\u2019nin (IV\/B-3) ve (IV\/C-3) b\u00f6l\u00fcmlerinde yer alan bu s\u00fcre\u00e7lere ili\u015fkin olarak tebli\u011f ve \u00f6deme i\u00e7in \u00f6ng\u00f6r\u00fclen 7 g\u00fcnl\u00fck s\u00fcreler 15 g\u00fcn olarak<\/strong> de\u011fi\u015ftirilmi\u015ftir. B\u00f6ylece, vergi borcunun \u00f6denmesi ve sertifikan\u0131n iptaline yol a\u00e7abilecek i\u015flemler bak\u0131m\u0131ndan m\u00fckelleflere daha uzun bir s\u00fcre tan\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\nBu d\u00fczenleme, 31 Ocak 2026 itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n
S\u00f6z konusu Tebli\u011fe a\u015fa\u011f\u0131daki ba\u011flant\u0131 yoluyla ula\u015fabilirsiniz. <\/p>\n\n\n\n
Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 57)<\/a><\/p>\n\n\n\n<\/p>\n","protected":false},"excerpt":{"rendered":"
\u0130thalat i\u015flemlerinde indirim konusu olamayacak vergi ve KDV<\/p>\n","protected":false},"author":1,"featured_media":2514,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[64],"tags":[118,114,115,65,116],"class_list":["post-3910","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mevzuat","tag-antidamping-verigisi","tag-gozetim-kiymeti","tag-indirilemeyecek-kdv","tag-kdv","tag-telafi-edici-vergi"],"_links":{"self":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/3910"}],"collection":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3910"}],"version-history":[{"count":3,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/3910\/revisions"}],"predecessor-version":[{"id":3915,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/3910\/revisions\/3915"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/media\/2514"}],"wp:attachment":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3910"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3910"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3910"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}