{"id":14629,"date":"2018-04-10T11:04:56","date_gmt":"2018-04-10T11:04:56","guid":{"rendered":"http:\/\/upt.esin.av.tr\/2018\/04\/10\/kdv-kanununda-yapilan-onemli-degisiklikler\/"},"modified":"2022-06-09T12:12:14","modified_gmt":"2022-06-09T12:12:14","slug":"kdv-kanununda-yapilan-onemli-degisiklikler","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2018\/04\/10\/kdv-kanununda-yapilan-onemli-degisiklikler\/","title":{"rendered":"KDV Kanununda Yap\u0131lan \u00d6nemli De\u011fi\u015fiklikler"},"content":{"rendered":"

Yeni Geli\u015fmeler<\/strong><\/p>\n

\u201c7104 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu ile Baz\u0131 Kanunlar ile 178 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201d (“7104 say\u0131l\u0131 Kanun”), 6 Nisan 2018 tarih ve 30383 say\u0131l\u0131 Resmi Gazete’de yay\u0131mland\u0131.<\/p>\n

Bu mevzuat b\u00fcltenimizde 7104 say\u0131l\u0131 Kanun ile KDV Kanunu’nda yap\u0131lan en \u00f6nemli de\u011fi\u015fikliklere yer verilmi\u015ftir.<\/p>\n

De\u011fi\u015fiklik ne getiriyor?<\/strong><\/p>\n

1. KDV indiriminde yeni d\u00fczenlemeler<\/strong><\/p>\n

\u2022 KDV Kanunu’nun 29. maddesinde m\u00fckelleflerin yapt\u0131klar\u0131 vergiye tabi i\u015flemler \u00fczerinden hesaplanan KDV’den faaliyetlerine ili\u015fkin olarak kendilerine yap\u0131lan teslim ve hizmetler dolay\u0131s\u0131yla hesaplanan KDV’yi, vergiyi do\u011furan olay\u0131n ger\u00e7ekle\u015fti\u011fi takvim y\u0131l\u0131n\u0131 a\u015fmamak \u015fart\u0131yla belgeleri defterlere kaydettikleri d\u00f6nemde indirebilecekleri d\u00fczenlenmi\u015ftir. 7104 say\u0131l\u0131 Kanun ile yap\u0131lan de\u011fi\u015fikle, s\u00f6z konusu indirim hakk\u0131n\u0131n vergiyi do\u011furan olay\u0131n vuku buldu\u011fu takvim y\u0131l\u0131n\u0131 takip eden takvim y\u0131l\u0131 sonuna kadar kullan\u0131lmas\u0131 imk\u00e2n\u0131 getirilmi\u015ftir. Bu d\u00fczenleme 1 Ocak 2019 itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n

\u2022 KDV Kanunu’nun 29. maddesinde yap\u0131lan bir ba\u015fka de\u011fi\u015fiklik ile indirimli orana tabi teslim ve hizmetler nedeniyle teslim ve hizmetin ger\u00e7ekle\u015fti\u011fi vergilendirme d\u00f6neminden sonra ortaya \u00e7\u0131kan giderler veya yap\u0131lan iskontolar dolay\u0131s\u0131yla y\u00fcklenilen ve indirim yoluyla telafi edilemeyen KDV’nin iade edilebilmesi imk\u00e2n\u0131 getirilmi\u015ftir. Bu d\u00fczenleme 6 Nisan 2018 itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n

\u2022 Vergi Usul Kanunu\u2019nun 322. maddesine g\u00f6re de\u011fersiz hale gelen alacaklara ili\u015fkin olarak hesaplanan ve beyan edilen KDV’nin alaca\u011f\u0131n zarar yaz\u0131ld\u0131\u011f\u0131 vergilendirme d\u00f6neminde indirim konusu yap\u0131lmas\u0131 imk\u00e2n\u0131 getirilmi\u015ftir. Ancak Vergi Usul Kanunu’nun 323. maddesine g\u00f6re kar\u015f\u0131l\u0131k ayr\u0131lmak suretiyle gelir veya kurumlar vergisi matrah\u0131n\u0131n tespitinde gider olarak dikkate al\u0131nan KDV’nin bu kapsamda indirim konusu yap\u0131labilmesi i\u00e7in gelir veya kurumlar vergisi matrah\u0131n\u0131n tespitinde gelir olarak dikkate al\u0131nmas\u0131 gerekti\u011fi d\u00fczenlenmi\u015ftir. Bu d\u00fczenleme 1 Ocak 2019 itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n

2. \u0130ndirilemeyecek KDV’de de\u011fi\u015fiklik<\/strong><\/p>\n

\u2022 KDV Kanunu’nun 30. maddesinin (d) f\u0131kras\u0131na g\u00f6re, transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7lara ili\u015fkin ithalde veya sorumlu s\u0131fat\u0131yla \u00f6denen KDV hari\u00e7, Kurumlar Vergisi Kanunu’na g\u00f6re kazanc\u0131n tespitinde indirimi kabul edilmeyen giderler dolay\u0131s\u0131yla \u00f6denen KDV’nin m\u00fckelleflerin vergiye tabi i\u015flemleri \u00fczerinden hesaplanan KDV’den indirim<\/p>\n

konusu edilmesi m\u00fcmk\u00fcn de\u011fildir. S\u00f6z konusu f\u0131krada yap\u0131lan de\u011fi\u015fiklik ile transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7lara ili\u015fkin ithalde veya sorumlu s\u0131fat\u0131yla \u00f6denen KDV’nin yan\u0131 s\u0131ra T\u00fcrkiye’deki i\u015flemlerde mal teslimi veya hizmet ifas\u0131 nedeniyle sat\u0131c\u0131ya \u00f6denen ve sat\u0131c\u0131 taraf\u0131ndan ilgili vergilendirme d\u00f6neminde beyan edilerek \u00f6denen KDV\u2019nin al\u0131c\u0131 taraf\u0131ndan indirilebilece\u011fi y\u00f6n\u00fcnde d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r. Bu d\u00fczenleme 6 Nisan 2018 itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n

3. Fazla ve yersiz \u00f6denen KDV’nin iadesi<\/strong><\/p>\n

\u2022 KDV Kanunu’nun 8. maddesinde yap\u0131lan de\u011fi\u015fiklik ile fazla veya yersiz \u00f6denen KDV\u2019nin iadesi, i\u015flemle ilgili beyanlar\u0131n d\u00fczeltilmesi ve fazla veya yersiz hesaplanan verginin sat\u0131c\u0131 taraf\u0131ndan al\u0131c\u0131ya geri verilmesi \u015fart\u0131na ba\u011flanm\u0131\u015ft\u0131r. Bu d\u00fczenleme 6 Nisan 2018 itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n

4. KDV iadesinde s\u00fcre s\u0131n\u0131r\u0131<\/strong><\/p>\n

\u2022 KDV Kanunu’nun 32. maddesinde yap\u0131lan de\u011fi\u015fiklik ile m\u00fckelleflerin istisna edilmi\u015f i\u015flemlerde indirim yoluyla giderilemeyen KDV’nin, i\u015flemin ger\u00e7ekle\u015fti\u011fi d\u00f6nemi izleyen ikinci takvim y\u0131l\u0131n\u0131n sonuna talep edilmesi \u015fart\u0131yla iade edilebilece\u011fi d\u00fczenlenmi\u015ftir. Bu d\u00fczenleme 1 Ocak 2019 itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n

5. Yeni KDV \u0130stisnalar\u0131<\/strong><\/p>\n

\u2022 G\u00fcmr\u00fck Kanunu\u2019nun 95. maddesinin (1) numaral\u0131 f\u0131kras\u0131na g\u00f6re faaliyette bulunan g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya bunlar\u0131n depolar\u0131na yap\u0131lan teslimler ihracat istisnas\u0131 kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r. Bu d\u00fczenleme 1 Haziran 2018 itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n

\u2022 Gelir Vergisi Kanunu’nun 81. maddesinin birinci f\u0131kras\u0131n\u0131n 2 numaral\u0131 bendinde yaz\u0131l\u0131 \u015fartlar d\u00e2hilinde, adi ortakl\u0131klar\u0131n sermaye \u015firketine d\u00f6n\u00fc\u015fmesi i\u015flemleri istisna kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r. Bu d\u00fczenleme 1 Haziran 2018 itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n

\u2022 KDV Kanunu’nun ge\u00e7ici 20. maddesinde yap\u0131lan de\u011fi\u015fiklik ile teknoloji geli\u015ftirme b\u00f6lgesinde ve ihtisas teknoloji geli\u015ftirme b\u00f6lgesinde faaliyette bulunan giri\u015fimcilerin m\u00fcnhas\u0131ran bu b\u00f6lgelerde \u00fcrettikleri oyun yaz\u0131l\u0131mlar\u0131 \u015feklindeki teslim ve hizmetler de KDV istisnas\u0131 kapsam\u0131na al\u0131nmaktad\u0131r. Ayr\u0131ca, bu madde kapsam\u0131nda KDV istisnas\u0131 tan\u0131nan t\u00fcm i\u015flemler nedeniyle katlan\u0131lan KDV’nin indirim konusu edilebilme imk\u00e2n\u0131 getirilmi\u015ftir. Bu d\u00fczenleme 1 Ocak 2019 itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n

Sonu\u00e7<\/strong><\/p>\n

Yat\u0131r\u0131m, \u00fcretim ve ihracat\u0131n te\u015fvik edilmesine y\u00f6nelik ger\u00e7ekle\u015ftirilen yap\u0131sal reformlar\u0131n devam\u0131 niteli\u011finde olan bu d\u00fczenlemeler ile KDV’nin i\u015fletmeler \u00fczerinde finansman y\u00fck\u00fc olu\u015fturmayan bir yap\u0131ya d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi, i\u015flem maliyetlerinin azalt\u0131lmas\u0131, uygulama kolayl\u0131\u011f\u0131n\u0131n sa\u011flanmas\u0131, kay\u0131tl\u0131 ekonomiye ge\u00e7i\u015fin \u00f6zendirilmesi ama\u00e7lanmakta ve b\u00f6ylece T\u00fcrkiye’nin ekonomik kalk\u0131nmas\u0131na katk\u0131 sa\u011flanmas\u0131 hedeflenmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"

Yeni Geli\u015fmeler \u201c7104 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu ile Baz\u0131 Kanunlar ile 178 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[95],"class_list":["post-14629","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"\nKDV Kanununda Yap\u0131lan \u00d6nemli De\u011fi\u015fiklikler<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler \u201c7104 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu ile Baz\u0131 Kanunlar ile 178 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201d\" \/>\n<meta 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