{"id":53,"date":"2025-03-24T03:46:25","date_gmt":"2025-03-24T00:46:25","guid":{"rendered":"https:\/\/proje.ustalar.com\/?page_id=53"},"modified":"2025-03-24T03:54:50","modified_gmt":"2025-03-24T00:54:50","slug":"kdv-iadesi-yonetimi","status":"publish","type":"page","link":"https:\/\/proje.ustalar.com\/?page_id=53","title":{"rendered":"KDV \u0130ADES\u0130 Y\u00d6NET\u0130M\u0130"},"content":{"rendered":"\n<p><a href=\"https:\/\/proje.ustalar.com\/?page_id=53\" data-type=\"link\" data-id=\"https:\/\/proje.ustalar.com\/?page_id=53\"><strong>Katma de\u011fer vergisi\u00a0<\/strong><\/a>hemen herkes taraf\u0131ndan bilinse de \u201cKDV iadesi\u201d kafa kar\u0131\u015ft\u0131r\u0131c\u0131 olabiliyor. KDV m\u00fckellefleri s\u0131k s\u0131k KDV iadesi hakk\u0131nda detaylar\u0131 merak ediyor.<\/p>\n\n\n\n<p>O nedenle;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>KDV iadesi nedir?<\/li>\n\n\n\n<li>KDV iadesi nas\u0131l al\u0131n\u0131r?<\/li>\n\n\n\n<li>\u0130hracatta KDV iadesi nas\u0131l olur?<\/li>\n\n\n\n<li>KDV iadesi muhasebe kayd\u0131 nas\u0131l yap\u0131l\u0131r? gibi en \u00e7ok merak edilen sorular\u0131 ve \u00e7ok daha fazlas\u0131n\u0131 sizin i\u00e7in cevaplad\u0131k.<\/li>\n<\/ul>\n\n\n\n<p>Bu yaz\u0131m\u0131zda KDV iadesinin ne oldu\u011funu, nas\u0131l yap\u0131ld\u0131\u011f\u0131n\u0131, hangi belgeler gerekti\u011fini ve daha pek \u00e7ok detay\u0131 \u00f6\u011frenebilirsiniz. KDV iadesi hakk\u0131nda t\u00fcm soru i\u015faretlerini gidermek i\u00e7in yaz\u0131m\u0131za okumaya devam edin.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"kdv-iadesi-nedir\">KDV \u0130adesi Nedir?<\/h2>\n\n\n\n<p>T\u00fcm detaylara girmeden \u00f6nce KDV iadesi nedir sorusunu yan\u0131tlamak faydal\u0131 olur.<\/p>\n\n\n\n<p>Bilindi\u011fi \u00fczere KDV, ticari i\u015flemler s\u0131ras\u0131nda t\u00fcketicinin \u00f6dedi\u011fi, mal ya da hizmetin bedeline yans\u0131t\u0131lan bir vergi. Ancak bu al\u0131m-sat\u0131m i\u015flemleri s\u0131ras\u0131nda\u00a0<strong><a href=\"https:\/\/proje.ustalar.com\/?page_id=53\">KDV dilim<\/a><\/strong><a href=\"https:\/\/bizimhesap.com\/blog\/vergi-dilimi-hesaplama\" target=\"_blank\" rel=\"noreferrer noopener\">i<\/a>\u00a0farklar\u0131 olabiliyor.<\/p>\n\n\n\n<p>\u00d6rne\u011fin\u00a0<a href=\"https:\/\/proje.ustalar.com\/?page_id=53\">bir \u00fcretici<\/a>\u00a0hammadde al\u0131rken %10 KDV oran\u0131 ile KDV \u00f6deyip ard\u0131ndan bu hammadde ile bir \u00fcr\u00fcn yap\u0131p onu %1 KDV oran\u0131 ile satmak durumunda kalabiliyor. \u0130\u015fte KDV iadesi bu gibi durumlarda, bu fark\u0131n devlet taraf\u0131ndan geri \u00f6denmesini ifade eder.<\/p>\n\n\n\n<p>KDV iadesinin devlet taraf\u0131ndan KDV m\u00fckelleflerine sunulan bir te\u015fvik oldu\u011funu s\u00f6ylemek m\u00fcmk\u00fcn. KDV iadesi uygulamas\u0131 ile KDV m\u00fckelleflerinin vergi y\u00fck\u00fc hafifliyor. Bu uygulama ile KDV, KDV m\u00fckelleflerinin \u00fczerinde de son t\u00fcketicilerde kalm\u0131\u015f oluyor.<\/p>\n\n\n\n<p>Ancak KDV iadesinin hem sekt\u00f6r ve i\u015flemler i\u00e7in ge\u00e7erli olmad\u0131\u011f\u0131n\u0131 hat\u0131rlatmakta fayda var.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"kdv-iadesi-kimlere-yapilir\">KDV \u0130adesi Kimlere Yap\u0131l\u0131r?<\/h2>\n\n\n\n<p>KDV iadesi ile vergi y\u00fck\u00fcn\u00fc hafifletmek isteyen m\u00fckellefler taraf\u0131ndan \u201cKDV iadesi kimler alabilir?\u201d sorusu ara\u015ft\u0131r\u0131l\u0131yor. Elbette baz\u0131 KDV iadesi alma \u015fartlar\u0131 var. Mevzuata g\u00f6re iade i\u00e7in uygun bulunan i\u015fletmeler, KDV iade talebinde bulunabilir.<\/p>\n\n\n\n<p>\u00d6rne\u011fin;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Konsolosluk gibi diplomatik temsilciliklere yap\u0131lan teslimler,<\/li>\n\n\n\n<li><a href=\"https:\/\/proje.ustalar.com\/?page_id=53\">Mal ve \u00fcr\u00fcn ihracat\u0131<\/a>\u00a0yapan i\u015fletmeler,<\/li>\n\n\n\n<li>Engelliler i\u00e7in ara\u00e7-gere\u00e7 teslimi yapanlar,<\/li>\n\n\n\n<li>De\u011ferli maden aramas\u0131 vb. yapan i\u015fletmeler,<\/li>\n\n\n\n<li>Boru hatt\u0131 ile petrol vb. ta\u015f\u0131nmas\u0131 i\u015flemlerini yapan i\u015fletmeler,<\/li>\n\n\n\n<li>Uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k faaliyetleri gibi i\u015flemleri yapan i\u015fletmeler, KDV iadesi talebinde bulunabilir.<\/li>\n<\/ul>\n\n\n\n<p>Ancak bunlarla s\u0131n\u0131rl\u0131 de\u011fil. KDV iadesi ile ilgili detaylara,\u00a0<a href=\"https:\/\/proje.ustalar.com\/?page_id=53\">Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi\u2019<\/a>nden ula\u015fabilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"kdv-iadesi-nasil-hesaplanir\">KDV \u0130adesi Nas\u0131l Hesaplan\u0131r?<\/h2>\n\n\n\n<p>E\u011fer mevzuata g\u00f6re KDV iadesi talep edebilecek bir m\u00fckellef oldu\u011funuz netle\u015ftiyse bir di\u011fer \u00f6nemi soruya yan\u0131t vermemiz gerekir: \u201cKDV iadesi nas\u0131l hesaplan\u0131r?\u201d<\/p>\n\n\n\n<p>Devletten iade talep etmek a\u015fa\u011f\u0131daki ad\u0131mlar\u0131 izleyerek KDV iadesini hesaplayabiliriz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00d6ncelikle sat\u0131n ald\u0131\u011f\u0131n\u0131z \u00fcr\u00fcnlerin toplam tutar\u0131ndan sat\u0131\u015ftan KDV\u2019yi \u00e7\u0131kart\u0131n.<\/li>\n\n\n\n<li>Ard\u0131ndan iade istedi\u011finiz KDV oran\u0131yla \u00e7arp\u0131n.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/bzmadmin.wpcomstaging.com\/wp-content\/uploads\/2024\/10\/WhatsApp-Image-2024-10-07-at-18.11.45.jpeg?resize=351%2C221&amp;ssl=1\" alt=\"\" class=\"wp-image-3026\"\/><\/figure>\n<\/div>\n\n\n<p>\u00d6rne\u011fin yukar\u0131daki hesaplamada bir i\u015fletme, ihra\u00e7 vb. yapt\u0131\u011f\u0131 i\u00e7in sat\u0131\u015ftan KDV alm\u0131yor. KDv iadesi de bu noktada ortaya \u00e7\u0131k\u0131yor. Sat\u0131\u015ftan KDV almad\u0131\u011f\u0131 i\u00e7in al\u0131\u015fta \u00f6dedi\u011fi KDV\u2019leri iade istiyor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"kdv-iadesi-icin-gerekli-belgeler-nelerdir\">KDV \u0130adesi \u0130\u00e7in Gerekli Belgeler Nelerdir?<\/h2>\n\n\n\n<p>KDV iadesi talebinde bulunabilecek pek \u00e7ok i\u015fletme oldu\u011fundan bahsetmi\u015ftik. Bu i\u015fletmelerin hepsi ayn\u0131 belgeler ile KDV iadesi i\u00e7in ba\u015fvuramaz. 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu\u2019nun 11. 13. ve 29. maddelerine g\u00f6re KDV iadesi i\u00e7in\u00a0<strong><a href=\"https:\/\/proje.ustalar.com\/?page_id=53\">farkl\u0131 belgeler<\/a><\/strong>\u00a0gerekir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"11.-maddeye-gore-iade-talebi-belgeler:\">11. maddeye g\u00f6re iade talebi belgeler:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Standart iade talep dilek\u00e7esi<\/li>\n\n\n\n<li>G\u00fcmr\u00fck beyannamesi\/listesi<\/li>\n\n\n\n<li>Sat\u0131\u015f ve hizmet faturalar\u0131n\u0131n tam listesi<\/li>\n\n\n\n<li>Y\u00fcklenilen KDV listesi<\/li>\n\n\n\n<li>\u0130hracat\u0131n oldu\u011fu d\u00f6neme ili\u015fkin indirimi talep edilen KDV listesi<\/li>\n\n\n\n<li>\u0130ade talebinde bulunulan KDV\u2019nin hesaplama tablosu<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"13.-maddeye-gore-iade-talebi-belgeleri:\">13. maddeye g\u00f6re iade talebi belgeleri:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130ade talep dilek\u00e7esi<\/li>\n\n\n\n<li>\u0130ndirim talep edilen KDV listesi<\/li>\n\n\n\n<li>\u0130ade talebi olan KDV hesaplama tablosu<\/li>\n\n\n\n<li>Sat\u0131\u015f faturalar\u0131n\u0131n tam listesi<\/li>\n\n\n\n<li>\u0130ade hakk\u0131n\u0131 olu\u015fturan i\u015flemin y\u00fcklendi\u011fi KDV listesi<\/li>\n\n\n\n<li><a href=\"https:\/\/proje.ustalar.com\/?page_id=53\" target=\"_blank\" rel=\"noreferrer noopener\">Vergi dairesinden<\/a>\u00a0al\u0131nacak istisna belgesinin \u00f6rne\u011fi<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"29.-maddeye-gore-iade-talebi-belgeleri:\">29. maddeye g\u00f6re iade talebi belgeleri:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130ade talep dilek\u00e7esi<\/li>\n\n\n\n<li>Y\u0131ll\u0131k iade tutar\u0131 tablosu<\/li>\n\n\n\n<li>\u0130ndirimli orana tabi i\u015flemlerin faturalar\u0131 ile benzeri belgelerin listesi<\/li>\n\n\n\n<li>Y\u0131l i\u00e7inde mahsup edilen, tutarlar\u0131 ayl\u0131k olarak verilen tablo<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"kdv-iadesi-nasil-yapilir\">KDV \u0130adesi Nas\u0131l Yap\u0131l\u0131r?<\/h2>\n\n\n\n<p>Mevzuata g\u00f6re KDV iade talebinde bulunabilecek m\u00fckellefler KDV iadesi nas\u0131l yap\u0131l\u0131r diye merak ediyor. KDV iadesini \u201c<a href=\"https:\/\/proje.ustalar.com\/?page_id=53\">\u0130nternet Vergi Dairesi\u201d <\/a>\u00fczerinden yapabilirsiniz. Bu size zaman kazand\u0131r\u0131r. Ancak dilerseniz vergi dairesine giderek de iade talebinde bulunman\u0131z m\u00fcmk\u00fcn.<\/p>\n\n\n\n<p>KDV iadesi her t\u00fcr i\u015fletme i\u00e7in ge\u00e7erli olmad\u0131\u011f\u0131ndan ve iade talebi i\u00e7in zaman fakt\u00f6r\u00fcne dikkat edilmesi gerekti\u011finden mali m\u00fc\u015favirinizden yard\u0131m alarak KDV iade talebinde bulunabilirsiniz. Bu, hak kay\u0131plar\u0131n\u0131n \u00f6n\u00fcne ge\u00e7er.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"kdv-iadesi-ne-zaman-yapilir\">KDV \u0130adesi Ne Zaman Yap\u0131l\u0131r?<\/h2>\n\n\n\n<p>KDV iadesi, genellikle sizin KDV iade talebinizi iletti\u011finiz ay\u0131 takip eden ay i\u00e7erisinde yap\u0131l\u0131r. Ancak beyan etti\u011finiz belgelerin incelenmesi, do\u011frulu\u011funun kontrol edilmesi ya da i\u015f yo\u011funlu\u011fu gibi nedenler bu s\u00fcrecin uzamas\u0131na sebep olabilir.<\/p>\n\n\n\n<p>Bu s\u0131rada s\u00fcreci h\u0131zland\u0131rmak i\u00e7in belgeleri ve bilgileri eksiksiz iletmeniz faydal\u0131 olacakt\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"kdv-iadesi-kac-yil-icinde-talep-edilebilir\">KDV \u0130adesi Ka\u00e7 Y\u0131l \u0130\u00e7inde Talep Edilebilir?<\/h2>\n\n\n\n<p>01.01.2019 tarihinden itibaren uygulamaya konulan\u00a0<a href=\"https:\/\/proje.ustalar.com\/?page_id=53\">h\u00fck\u00fcmlere g\u00f6re;<\/a><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u201cTam \u0130stisnalardan\u201d ve \u201cTevkifata Tabi \u0130\u015flemlerden\u201d do\u011fan KDV iade taleplerinin; iade hakk\u0131 do\u011furan i\u015flemin ger\u00e7ekle\u015fti\u011fi d\u00f6nemi izleyen\u00a0<strong>ikinci y\u0131l\u0131n sonuna kadar<\/strong>\u00a0yap\u0131lmas\u0131 gerekir.<\/li>\n\n\n\n<li>\u201c\u0130ndirimli Orana Tabi \u0130\u015flemlerden\u201d do\u011fan KDV iade taleplerinin ise, iade hakk\u0131 do\u011furan indirimli orana tabi i\u015flemin ger\u00e7ekle\u015fti\u011fi d\u00f6nemi izleyen\u00a0<strong>y\u0131l\u0131n sonuna kadar\u00a0<\/strong>yap\u0131lmas\u0131 gerekir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ihracatta-kdv-iadesi-nasil-oluyor\">\u0130hracatta KDV \u0130adesi Nas\u0131l Oluyor?<\/h2>\n\n\n\n<p>\u00dcrettikleri \u00fcr\u00fcnlerini ihra\u00e7 eden imalat\u00e7\u0131lar, iade hakk\u0131 olu\u015fturan i\u015flemler i\u00e7in y\u00fcklendikleri KDV tutar\u0131n\u0131 \u00f6ncelikle indirim konusu yapabilirler.<\/p>\n\n\n\n<p>Ancak indirimle gideremedikleri bir miktar oldu\u011funda iade hakk\u0131 do\u011furan i\u015flemin yap\u0131ld\u0131\u011f\u0131 d\u00f6nemde iade edilecek KDV olarak talep edebilirler. Ayr\u0131ca ihracat teslimleriyle y\u00fcklendikleri KDV tutar\u0131 fark etmeksizin\u00a0<a href=\"https:\/\/proje.ustalar.com\/?page_id=53\">ihracat bedelinin %10\u2019una kadar<\/a>\u00a0devreden KDV tutar\u0131 ile s\u0131n\u0131rl\u0131 olarak iade talep edebilirler.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"sikca-sorulan-sorular\">S\u0131k\u00e7a Sorulan Sorular<\/h2>\n\n\n\n<p><strong>1. KDV iadesi i\u00e7in ba\u015fvuru s\u00fcresi nedir?<\/strong><\/p>\n\n\n\n<p>\u0130ki farkl\u0131 durum i\u00e7in iki farkl\u0131 talep s\u00fcresi bulunuyor:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u201cTam \u0130stisnalardan\u201d ve \u201cTevkifata Tabi \u0130\u015flemlerden\u201d do\u011fan KDV iade talepleri i\u00e7in; iade hakk\u0131 do\u011furan i\u015flemin ger\u00e7ekle\u015fti\u011fi d\u00f6nemi izleyen\u00a0<strong>ikinci y\u0131l\u0131n sonuna kadar<\/strong><\/li>\n\n\n\n<li>\u201c\u0130ndirimli Orana Tabi \u0130\u015flemlerden\u201d do\u011fan KDV iade taleplerinin, iade hakk\u0131 do\u011furan indirimli orana tabi i\u015flemin ger\u00e7ekle\u015fti\u011fi d\u00f6nemi izleyen\u00a0<strong>y\u0131l\u0131n sonuna kadar\u00a0<\/strong>yap\u0131lmas\u0131 gerekir.<\/li>\n<\/ul>\n\n\n\n<p><strong>2. Hangi durumlarda KDV iadesi al\u0131namaz?<\/strong><\/p>\n\n\n\n<p>\u00d6rne\u011fin bir i\u015fletme zaman\u0131nda ve eksiksiz \u015fekilde KDV beyannamesi vermediyse KDV iadesi de alamaz. KDV iadesi hakk\u0131n\u0131n do\u011fdu\u011fu i\u015flemler d\u0131\u015f\u0131ndaki i\u015flemler i\u00e7in KDV iadesi al\u0131namaz.<\/p>\n\n\n\n<p>Ayr\u0131ca KDV iade talebi i\u00e7in gereken belgeler eksik ya da verilen bilgiler yanl\u0131\u015f ise KDV iadesi al\u0131namaz.<\/p>\n\n\n\n<p><strong>3. KDV iade talebi internetten yap\u0131labilir mi?<\/strong><\/p>\n\n\n\n<p>Evet, KDV iade talebini internet \u00fczerinden ger\u00e7ekle\u015ftirebilirsiniz.<\/p>\n\n\n\n<p><strong>4. KDV iadesi hangi bor\u00e7lara mahsup edilir?<\/strong><\/p>\n\n\n\n<p>\u0130ndirimli orana tabi i\u015flemlerden kaynaklanan iade alacaklar\u0131 hari\u00e7 KDV iadeleri;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>m\u00fckelleflerin vergi dairelerince takip edilen t\u00fcm vergi bor\u00e7lar\u0131na (<strong><a href=\"https:\/\/proje.ustalar.com\/?page_id=53\">\u00d6TV\u00a0<\/a><\/strong>kanundan do\u011fan bor\u00e7lar hari\u00e7),<\/li>\n\n\n\n<li>SGK\u2019ya olan sigorta primi ve di\u011fer bor\u00e7lar\u0131na,<\/li>\n\n\n\n<li>G\u00fcmr\u00fck idaresince ithalde al\u0131nan vergilere (\u00d6TV kanundan do\u011fan bor\u00e7lar hari\u00e7) mahsup edilebilir.<\/li>\n<\/ul>\n\n\n\n<p><strong>5. Hangi firmalar KDV iadesi alabilir?<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/proje.ustalar.com\/?page_id=53\">\u0130lgili mevzuata g\u00f6re\u00a0<\/a>pek \u00e7ok firma KDV iadesi talebinde bulunabilir. Baz\u0131lar\u0131 \u015funlard\u0131r:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Konsolosluk gibi diplomatik temsilciliklere yap\u0131lan teslimler,<\/li>\n\n\n\n<li>Mal ve \u00fcr\u00fcn ihracat\u0131 yapan i\u015fletmeler,<\/li>\n\n\n\n<li>Engelliler i\u00e7in ara\u00e7-gere\u00e7 teslimi yapanlar,<\/li>\n\n\n\n<li>De\u011ferli maden aramas\u0131 vb. yapan i\u015fletmeler,<\/li>\n\n\n\n<li>Boru hatt\u0131 ile petrol vb. ta\u015f\u0131nmas\u0131 i\u015flemlerini yapan i\u015fletmeler,<\/li>\n\n\n\n<li>Uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k faaliyetleri gibi i\u015flemleri yapan i\u015fletmeler.<\/li>\n<\/ol>\n\n\n\n<p><strong>6. KDV iadesi nereden al\u0131n\u0131r?<\/strong><\/p>\n\n\n\n<p>KDV iadesi nakdi iade \u015feklinde al\u0131nabilir. Bu \u015fekilde alaca\u011f\u0131n\u0131z KDV iadesi do\u011frudan \u015firketin ilgili hesab\u0131na aktar\u0131l\u0131r.<\/p>\n\n\n\n<p>\u00d6te yandan mahsuben iade y\u00f6ntemi de \u00e7ok s\u0131k yap\u0131l\u0131r. Bu y\u00f6ntemden bir \u015firketin devletten KDV iadesi olarak alaca\u011f\u0131 varsa ama ayn\u0131 zamanda farkl\u0131 bir vergi borcu varsa; alaca\u011f\u0131, borcu kar\u015f\u0131l\u0131\u011f\u0131nda mahsup edilir.<\/p>\n\n\n\n<p><strong>7. KDV iadesi gelir vergisinden d\u00fc\u015f\u00fcl\u00fcr m\u00fc?<\/strong><\/p>\n\n\n\n<p>Evet, KDV iadesi tutar\u0131n\u0131\u00a0<a href=\"https:\/\/proje.ustalar.com\/?page_id=53\">gelir vergisine mahsup edilebilir<\/a>\u00a0yani gelir vergisinden d\u00fc\u015febilirsiniz.<\/p>\n\n\n\n<p><strong>8. Devreden KDV yoksa KDV iadesi al\u0131n\u0131r m\u0131?<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/proje.ustalar.com\/?page_id=53\">Devreden KDV yoksa<\/a>\u00a0iade de al\u0131nmaz.<\/p>\n\n\n\n<p><strong>9. KDV iadesi en fazla ne kadar?<\/strong><\/p>\n\n\n\n<p>2025 y\u0131l\u0131nda\u00a0<a href=\"https:\/\/proje.ustalar.com\/?page_id=53\">KDV iadesi alt s\u0131n\u0131r\u0131\u00a0<\/a>130.700 TL\u2019dir. \u0130ndirim yoluyla giderilemeyen KDV tutarlar\u0131 bu s\u0131n\u0131r\u0131n ge\u00e7ti\u011finde iade edilebilir.<\/p>\n\n\n\n<p><strong>10. G\u00fcmr\u00fck KDV iadesi nas\u0131l al\u0131n\u0131r?<\/strong><\/p>\n\n\n\n<p>Yolcu Beraberi E\u015fya (T\u00fcrkiye\u2019de \u0130kamet Etmeyenlere KDV Hesaplanarak Yap\u0131lan Sat\u0131\u015flar) konusunda mevzuat \u015fu \u015fekildedir:<\/p>\n\n\n\n<p>\u201c3065 say\u0131l\u0131 Kanunun (11\/1-b) maddesine g\u00f6re, T\u00fcrkiye&#8217;de ikamet etmeyen yolcular\u0131n sat\u0131n alarak T\u00fcrkiye d\u0131\u015f\u0131na g\u00f6t\u00fcrd\u00fckleri mallar i\u00e7in \u00f6dedikleri KDV mal\u0131n g\u00fcmr\u00fckten \u00e7\u0131k\u0131\u015f\u0131 s\u0131ras\u0131nda iade edilir.\u201d<\/p>\n\n\n\n<p>Verginin iadesiyle ilgili detaylara&nbsp;<a href=\"https:\/\/www.mevzuat.gov.tr\/anasayfa\/MevzuatFihristDetayIframe?MevzuatTur=9&amp;MevzuatNo=19631&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener\">Katma De\u011fer Vergisi Uygulama Tebli\u011fi<\/a>\u2019nden ula\u015fabilirsiniz.<\/p>\n\n\n\n<p><strong>11. KDV iadesi indirimli oran nedir?<\/strong><\/p>\n\n\n\n<p>\u0130ndirimli KDV oranlar\u0131 ile yap\u0131lan i\u015flemler, m\u00fckelleflere KDV iadesi hakk\u0131 do\u011furan i\u015flemler aras\u0131nda yer al\u0131r. \u0130ndirimli oran KDV iadesi, bir m\u00fckellefin y\u00fcklendi\u011fi ancak indirim yoluyla gideremedi\u011fi KDV\u2019yi iade olarak almas\u0131n\u0131 ifade eder.<\/p>\n\n\n\n<p><strong>KAYNAK : B\u0130Z\u0130M HESAP <\/strong><\/p>\n\n\n\n<p>DETAYLI B\u0130LG\u0130 \u0130\u00c7\u0130N VE SORULARINIZ \u0130\u00c7\u0130N B\u0130Z\u0130MLE \u0130LET\u0130\u015e\u0130ME GE\u00c7\u0130N >>><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Katma de\u011fer vergisi\u00a0hemen herkes taraf\u0131ndan bilinse de \u201cKDV iadesi\u201d kafa kar\u0131\u015ft\u0131r\u0131c\u0131 olabiliyor. KDV m\u00fckellefleri s\u0131k s\u0131k KDV iadesi hakk\u0131nda detaylar\u0131 merak ediyor. O nedenle; Bu yaz\u0131m\u0131zda KDV iadesinin ne oldu\u011funu, nas\u0131l yap\u0131ld\u0131\u011f\u0131n\u0131, hangi belgeler gerekti\u011fini ve daha pek \u00e7ok detay\u0131 \u00f6\u011frenebilirsiniz. KDV iadesi hakk\u0131nda t\u00fcm soru i\u015faretlerini gidermek i\u00e7in yaz\u0131m\u0131za okumaya devam edin. KDV \u0130adesi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-53","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/proje.ustalar.com\/index.php?rest_route=\/wp\/v2\/pages\/53","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/proje.ustalar.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/proje.ustalar.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/proje.ustalar.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/proje.ustalar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=53"}],"version-history":[{"count":4,"href":"https:\/\/proje.ustalar.com\/index.php?rest_route=\/wp\/v2\/pages\/53\/revisions"}],"predecessor-version":[{"id":61,"href":"https:\/\/proje.ustalar.com\/index.php?rest_route=\/wp\/v2\/pages\/53\/revisions\/61"}],"wp:attachment":[{"href":"https:\/\/proje.ustalar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=53"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}