{"id":2261,"date":"2015-08-31T14:04:53","date_gmt":"2015-08-31T12:04:53","guid":{"rendered":"https:\/\/www.ecovis.com\/focus-tuerkei\/?p=2261"},"modified":"2021-09-03T14:05:22","modified_gmt":"2021-09-03T12:05:22","slug":"kdvde-farkli-vergilendirme-tueccarlar","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/focus-tuerkei\/kdvde-farkli-vergilendirme-tueccarlar\/","title":{"rendered":"KDV\u00b4de farkl\u0131 vergilendirme: t\u00fcccarlar"},"content":{"rendered":"

Almanya\u00b4da Katma De\u011fer vergisinde t\u00fcccarlar i\u00e7in \u00f6zel vergilendirme sistemi m\u00fcmk\u00fcnd\u00fcr. Buna g\u00f6re t\u00fcccarlar al\u0131nan baz\u0131 ticari mallarda KDV\u00b4yi vergiden d\u00fc\u015femez, ancak \u00fcr\u00fcn\u00fc satarken sadece sat\u0131\u015f ve al\u0131\u015f fiyat\u0131 arasindaki fark\u0131 KDV\u00b4ye tabii tutmas\u0131 gerekmektedir.
\n\u00d6rne\u011fin \u00f6zellikle kullan\u0131lm\u0131\u015f ara\u00e7 satan t\u00fcccarlarda bu t\u00fcr KDV vergilendirmesi m\u00fcmk\u00fcnd\u00fcr. Bu durumda ara\u00e7\u0131n sat\u0131\u015f fiyat\u0131 2.000 Euro ve al\u0131\u015f fiyat\u0131 1.200 Euro ise, KDV aradaki 800 Euro\u00b4luk fark \u00fczerinden y\u00fczde 19 oran\u0131nda 127,74 Euro olarak \u00f6denmek zorundad\u0131r.<\/p>\n

Yaln\u0131z bu kanun sadece s\u00fcrekli al\u0131m sat\u0131m ile ilgili olan t\u00fcccarlar i\u00e7in ge\u00e7erlidir. Ayr\u0131ca sadece belirli \u00fcr\u00fcnler i\u00e7in m\u00fcmk\u00fcnd\u00fcr. Bu durumda \u00f6rne\u011fin bilgisayar programlar\u0131nda s\u00f6z konusu vergilendirme \u00e7e\u015fidi m\u00fcmk\u00fcn de\u011fildir.<\/p>\n

Bunun d\u0131\u015f\u0131nda \u00fcr\u00fcnlerin Avrupa Birli\u011fi i\u00e7erisinde sat\u0131n al\u0131nm\u0131\u015f olmas\u0131 gerekmektedir. Yani T\u00fcrkiye\u00b4den al\u0131nan \u00fcr\u00fcnler\u00b4de \u00f6denen ithalat KDV\u00b4si vergiden d\u00fc\u015f\u00fcr\u00fclebildi\u011finden, T\u00fcrkiye i\u00e7in bu vergilendirme sistemi ge\u00e7ersizdir.<\/p>\n

Ayr\u0131ca kolayl\u0131k olarak, bir y\u0131l i\u00e7erisinde sat\u0131lan \u00fcr\u00fcnlerin toplam olarak al\u0131\u015f fiyatlar\u0131 500 Euro\u00b4yu ge\u00e7medi\u011fi takdirde, toplam fark\u0131n vergilendirmesi m\u00fcmk\u00fcnd\u00fcr.\u2028T\u00fcccarlar bu t\u00fcr vergilendirmeyi se\u00e7tikleri takdirde iki sene boyunca s\u00fcrd\u00fcrmek zorundad\u0131rlar.
\nBu durumda \u00f6zellikle faturaland\u0131rmalarda KDV\u00b4nin g\u00f6sterilmemesine dikkat edilmesi gerekmektedir. Aksi takdirde g\u00f6sterilen KDV\u00b4nin \u00f6denme mecburiyeti bulunmaktad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

Almanya\u00b4da Katma De\u011fer vergisinde t\u00fcccarlar i\u00e7in \u00f6zel vergilendirme sistemi m\u00fcmk\u00fcnd\u00fcr. Buna g\u00f6re t\u00fcccarlar al\u0131nan baz\u0131 ticari mallarda KDV\u00b4yi vergiden d\u00fc\u015femez, ancak \u00fcr\u00fcn\u00fc satarken sadece sat\u0131\u015f ve al\u0131\u015f fiyat\u0131 arasindaki fark\u0131 KDV\u00b4ye tabii tutmas\u0131 gerekmektedir. \u00d6rne\u011fin \u00f6zellikle kullan\u0131lm\u0131\u015f ara\u00e7 satan t\u00fcccarlarda bu t\u00fcr KDV vergilendirmesi m\u00fcmk\u00fcnd\u00fcr. Bu durumda ara\u00e7\u0131n sat\u0131\u015f fiyat\u0131 2.000 Euro ve al\u0131\u015f fiyat\u0131 […]<\/p>\n","protected":false},"author":11,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[32],"tags":[56,57,47,58,48,59],"class_list":["post-2261","post","type-post","status-publish","format-standard","hentry","category-blog","tag-arac","tag-differenzbesteuerung","tag-kdv","tag-tueccar","tag-umsatzsteuer","tag-wiederverkaeufer"],"acf":[],"yoast_head":"\nKDV\u00b4de farkl\u0131 vergilendirme: t\u00fcccarlar - Fokus T\u00fcrkei<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ecovis.com\/focus-tuerkei\/kdvde-farkli-vergilendirme-tueccarlar\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KDV\u00b4de farkl\u0131 vergilendirme: t\u00fcccarlar - Fokus T\u00fcrkei\" \/>\n<meta property=\"og:description\" content=\"Almanya\u00b4da Katma De\u011fer vergisinde t\u00fcccarlar i\u00e7in \u00f6zel vergilendirme sistemi m\u00fcmk\u00fcnd\u00fcr. Buna g\u00f6re t\u00fcccarlar al\u0131nan baz\u0131 ticari mallarda KDV\u00b4yi vergiden d\u00fc\u015femez, ancak \u00fcr\u00fcn\u00fc satarken sadece sat\u0131\u015f ve al\u0131\u015f fiyat\u0131 arasindaki fark\u0131 KDV\u00b4ye tabii tutmas\u0131 gerekmektedir. \u00d6rne\u011fin \u00f6zellikle kullan\u0131lm\u0131\u015f ara\u00e7 satan t\u00fcccarlarda bu t\u00fcr KDV vergilendirmesi m\u00fcmk\u00fcnd\u00fcr. 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