{"id":14643,"date":"2018-02-02T11:08:31","date_gmt":"2018-02-02T11:08:31","guid":{"rendered":"http:\/\/upt.esin.av.tr\/2018\/02\/02\/dar-mukellefler-tarafindan-elektronik-ortamda-sunulan-hizmetler-kapsaminda-yeni-kdv-yukumlulugu-yururluge-girdi\/"},"modified":"2022-06-09T12:10:58","modified_gmt":"2022-06-09T12:10:58","slug":"dar-mukellefler-tarafindan-elektronik-ortamda-sunulan-hizmetler-kapsaminda-yeni-kdv-yukumlulugu-yururluge-girdi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2018\/02\/02\/dar-mukellefler-tarafindan-elektronik-ortamda-sunulan-hizmetler-kapsaminda-yeni-kdv-yukumlulugu-yururluge-girdi\/","title":{"rendered":"Dar m\u00fckellefler taraf\u0131ndan elektronik ortamda sunulan hizmetler kapsam\u0131nda yeni KDV y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc y\u00fcr\u00fcrl\u00fc\u011fe girdi"},"content":{"rendered":"<p><strong>Yeni Geli\u015fmeler<\/strong><\/p>\n<p>Bilindi\u011fi \u00fczere, T\u00fcrkiye\u2019de ikametg\u00e2h\u0131, i\u015fyeri, kanuni merkezi ve i\u015f merkezi bulunmayanlar taraf\u0131ndan bir bedel kar\u015f\u0131l\u0131\u011f\u0131nda KDV m\u00fckellefi olmayan ger\u00e7ek ki\u015filere elektronik ortamda sunulan hizmetlerin KDV&#8217;sinin, bu hizmetleri sunanlar taraf\u0131ndan beyan edilip \u00f6denece\u011fine ili\u015fkin KDV Kanunu&#8217;na yeni bir d\u00fczenleme getirilmi\u015fti.<\/p>\n<p>29 Aral\u0131k 2017 tarihli mevzuat b\u00fcltenimizde de, Maliye Bakanl\u0131\u011f\u0131&#8217;n\u0131n s\u00f6z konusu uygulama kapsam\u0131nda haz\u0131rlam\u0131\u015f oldu\u011fu tebli\u011f tasla\u011f\u0131na ili\u015fkin a\u00e7\u0131klamalar\u0131m\u0131za yer vermi\u015ftik.<\/p>\n<p>S\u00f6z konusu uygulamaya ili\u015fkin olarak, &#8220;Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde<\/p>\n<p>De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 17)&#8221; (&#8220;Tebli\u011f&#8221;) 31 Ocak 2018 tarih ve 30318 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mland\u0131. Tebli\u011f&#8217;de, yeni KDV uygulamas\u0131n\u0131n y\u00fcr\u00fcrl\u00fck tarihi 1 Ocak 2018 olarak belirlendi.<\/p>\n<p>Tebli\u011f&#8217;de daha \u00f6nce yay\u0131mlanm\u0131\u015f olan taslak tebli\u011fden farkl\u0131 birtak\u0131m a\u00e7\u0131klamalara yer verildi\u011finden, s\u00f6z konusu uygulamaya ili\u015fkin olarak a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar\u0131m\u0131z\u0131n esas al\u0131nmas\u0131 gerekmektedir.<\/p>\n<p>Belirtmek isteriz ki Tebli\u011f&#8217;in taslak halinde elektronik ortamda sunulan hizmetlerin kapsam\u0131na ili\u015fkin a\u00e7\u0131klamalara yer verilmi\u015f iken, y\u00fcr\u00fcrl\u00fc\u011fe giren Tebli\u011f&#8217;de bu konuda herhangi bir a\u00e7\u0131klama yap\u0131lmam\u0131\u015ft\u0131r. Maliye Bakanl\u0131\u011f\u0131&#8217;n\u0131n neden b\u00f6yle bir yakla\u015f\u0131m\u0131 tercih etti\u011fine ili\u015fkin bir a\u00e7\u0131kl\u0131k bulunmamaktad\u0131r.<\/p>\n<p><strong>De\u011fi\u015fiklik ne getiriyor?<\/strong><\/p>\n<p><strong>1. Dar M\u00fckellef Elektronik Hizmet Sunucular\u0131n\u0131n KDV M\u00fckellefiyeti<\/strong><\/p>\n<p>\u2022 Elektronik ortamda sunulan s\u00f6z konusu hizmetlerin bir i\u015fyeri olu\u015fturacak \u015fekilde verilmesi durumunda, bu hizmetlere ili\u015fkin verginin genel esaslar \u00e7er\u00e7evesinde (1 No.lu KDV beyannamesi ile) beyan edilip \u00f6denmesi gerekmektedir.<\/p>\n<p>\u2022 Tebli\u011f kapsam\u0131nda elektronik hizmet sunanlar, bu hizmetlere ili\u015fkin KDV\u2019yi, \u201cElektronik Hizmet Sunucular\u0131na \u00d6zel KDV M\u00fckellefiyeti\u201d tesis ettirmek suretiyle beyan ederler.<\/p>\n<p>\u2022 S\u00f6z konusu hizmet sunucular\u0131 bu i\u015flemlere ili\u015fkin KDV\u2019yi, 3 No.lu KDV beyannamesi ile elektronik ortamda beyan ederler.<\/p>\n<p>\u2022 Bu kapsamdaki hizmet sunucular\u0131n\u0131n, ilk kez verecekleri 3 No.lu KDV beyannamesini vermeden \u00f6nce, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n www.digitalservice.gib.gov.tr adresinde yer alan formu doldurmalar\u0131 gerekir. S\u00f6z konusu formun elektronik ortamda doldurulup onaylanmas\u0131 \u00fczerine, B\u00fcy\u00fck M\u00fckellefler Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131 nezdinde, hizmet sunucusu ad\u0131na \u201cElektronik Hizmet Sunucular\u0131na \u00d6zel KDV M\u00fckellefiyeti\u201d tesis ettirilir. M\u00fckellefiyet tesisi \u00fczerine internet vergi dairesinde i\u015flem yap\u0131labilmesi i\u00e7in m\u00fckellefe kullan\u0131c\u0131 kodu, parola ve \u015fifre verilir.<\/p>\n<p>\u2022 Bu kapsamdaki m\u00fckelleflerden ayr\u0131ca i\u015fe ba\u015flama bildirimi aranmaz.<\/p>\n<p>\u2022 Elektronik Hizmet Sunucular\u0131na \u00d6zel KDV M\u00fckellefiyeti tesis ettirenlerin, herhangi bir had ile s\u0131n\u0131rl\u0131 olmaks\u0131z\u0131n beyannamelerini Vergi Usul Kanunu uyar\u0131nca meslek mensuplar\u0131na imzalatma zorunlulu\u011fu bulunmamaktad\u0131r.<\/p>\n<p>\u2022 Elektronik hizmet sunucusunun a\u00e7\u0131k\u00e7a belirtilmedi\u011fi ve bu durumun taraflar aras\u0131ndaki s\u00f6zle\u015fmeye yans\u0131t\u0131lmad\u0131\u011f\u0131, d\u00fczenlenen fatura ve benzeri belgelerde hizmete ve elektronik hizmet sunucusuna ili\u015fkin bilgilere a\u00e7\u0131k\u00e7a yer verilmedi\u011fi hallerde, elektronik ortamda sunulan hizmetlere ili\u015fkin KDV, elektronik hizmet sunumuna arac\u0131l\u0131k edenler taraf\u0131ndan beyan edilip \u00f6denir. \u00d6te yandan, m\u00fc\u015fteriden bedel talep etme, s\u00f6z konusu hizmete ili\u015fkin genel \u015fartlar\u0131 belirleme yetkisi veya hizmeti ifa etme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunanlar, elektronik hizmet sunucusu olarak kabul edilir.<\/p>\n<p><strong>2. Verginin Hesaplanmas\u0131<\/strong><\/p>\n<p>\u2022 Elektronik Hizmet Sunucular\u0131na \u00d6zel KDV M\u00fckellefiyeti kapsam\u0131nda bulunanlar, T\u00fcrkiye\u2019de KDV m\u00fckellefi olmayan ger\u00e7ek ki\u015filere elektronik ortamda sunduklar\u0131 hizmetler i\u00e7in, bu hizmetlerin tabi oldu\u011fu oranda KDV hesaplayacakt\u0131r.<\/p>\n<p>\u2022 Elektronik Hizmet Sunucular\u0131na \u00d6zel KDV M\u00fckellefiyeti bulunanlar\u0131n Vergi Usul Kanun&#8217;u uyar\u0131nca defter tutma zorunlulu\u011fu bulunmamaktad\u0131r.<\/p>\n<p>\u2022 Elektronik Hizmet Sunucular\u0131na \u00d6zel KDV M\u00fckellefiyeti kapsam\u0131nda beyan edilen hizmetlere ili\u015fkin olmas\u0131 \u015fart\u0131yla, T\u00fcrkiye\u2019de KDV m\u00fckellefiyeti bulunanlardan temin edilen mal ve hizmetler nedeniyle d\u00fczenlenen fatura ve benzeri belgelerde g\u00f6sterilen KDV\u2019nin,<\/p>\n<p>bu kapsamda beyan edilen i\u015flemlere isabet eden k\u0131sm\u0131n\u0131n KDV Kanunu&#8217;nun 29\/1. maddesi kapsam\u0131nda indirim konusu yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<p>\u2022 Bu fatura ve benzeri belgeler, Vergi Usul Kanunu&#8217;nun muhafaza ve ibraz h\u00fck\u00fcmleri gere\u011fince muhafaza edilir.<\/p>\n<p><strong>3. Beyan ve \u00d6deme<\/strong><\/p>\n<p>\u2022 Elektronik Hizmet Sunucular\u0131na \u00d6zel KDV M\u00fckellefiyeti kapsam\u0131nda bulunanlar, T\u00fcrkiye\u2019de KDV m\u00fckellefi olmayan ger\u00e7ek ki\u015filere elektronik ortamda sunduklar\u0131 hizmetler nedeniyle hesaplad\u0131klar\u0131 KDV\u2019yi, takvim y\u0131l\u0131n\u0131n ayl\u0131k vergilendirme d\u00f6nemleri itibariyle, vergilendirme d\u00f6nemini takip eden ay\u0131n 24. g\u00fcn\u00fc ak\u015fam\u0131na kadar, internet vergi dairesi arac\u0131l\u0131\u011f\u0131yla ve 3 No.lu KDV Beyannamesi ile T\u00fcrk Liras\u0131 cinsinden beyan ederler.<\/p>\n<p>\u2022 Ancak bu kapsamda hizmet sunanlar\u0131n, 2018 y\u0131l\u0131n\u0131n Ocak, \u015eubat, Mart d\u00f6nemlerinde yapt\u0131klar\u0131 i\u015flemleri 2018 y\u0131l\u0131n\u0131n Nisan ay\u0131n\u0131n ba\u015f\u0131ndan itibaren 24. g\u00fcn\u00fc ak\u015fam\u0131na kadar verecekleri 3 No.lu KDV beyannamesi ile beyan edilecektir.<\/p>\n<p>\u2022 Bedelin d\u00f6viz olarak hesaplanmas\u0131 halinde d\u00f6viz, vergiyi do\u011furan olay\u0131n meydana geldi\u011fi g\u00fcnk\u00fc Resm\u00ee Gazete\u2019de yay\u0131mlanan T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 d\u00f6viz al\u0131\u015f kuru \u00fczerinden T\u00fcrk paras\u0131na \u00e7evrilir. Merkez Bankas\u0131nca Resm\u00ee Gazete\u2019de ilan edilmeyen d\u00f6vizlerin T\u00fcrk paras\u0131na \u00e7evrilmesinde ise cari d\u00f6viz kuru esas al\u0131n\u0131r.<\/p>\n<p>\u2022 Bu kapsamda bulunan m\u00fckelleflerin, beyan\u0131 gereken herhangi bir i\u015flemin olmamas\u0131 halinde, ilgili d\u00f6neme ili\u015fkin beyanname vermelerine gerek yoktur.<\/p>\n<p>\u2022 Bu kapsamda beyan edilen KDV\u2019nin, beyannamenin verilmesi gereken ay\u0131n yirmialt\u0131nc\u0131 g\u00fcn\u00fc ak\u015fam\u0131na kadar \u00f6denmesi gerekir.<\/p>\n<p>\u2022 \u00d6deme, vergi dairelerine ve tahsile yetkili bankalara yap\u0131labilece\u011fi gibi, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n internet adresi (www.gib.gov.tr) \u00fczerinden tahsile yetkili bankalar\u0131n banka kart\u0131 veya kredi kart\u0131 ile de yap\u0131labilir.<\/p>\n<p><strong>4. Y\u00fck\u00fcml\u00fcl\u00fcklerin Yerine Getirilmemesi<\/strong><\/p>\n<p>\u2022 Elektronik ortamda sunulan hizmetlere y\u00f6nelik beyan y\u00fck\u00fcml\u00fc\u011f\u00fcne ili\u015fkin d\u00fczenlemelere uymayanlar hakk\u0131nda, Vergi Usul Kanunu&#8217;nun vergi cezalar\u0131na dair h\u00fck\u00fcmlerini uygulan\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fmeler Bilindi\u011fi \u00fczere, T\u00fcrkiye\u2019de ikametg\u00e2h\u0131, i\u015fyeri, kanuni merkezi ve i\u015f merkezi bulunmayanlar taraf\u0131ndan bir bedel kar\u015f\u0131l\u0131\u011f\u0131nda KDV m\u00fckellefi olmayan [&hellip;]<\/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-14643","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Dar m\u00fckellefler taraf\u0131ndan elektronik ortamda sunulan hizmetler kapsam\u0131nda yeni KDV y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc y\u00fcr\u00fcrl\u00fc\u011fe girdi<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler Bilindi\u011fi \u00fczere, T\u00fcrkiye\u2019de ikametg\u00e2h\u0131, i\u015fyeri, kanuni merkezi ve i\u015f merkezi bulunmayanlar taraf\u0131ndan bir bedel 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