{"id":5955,"date":"2024-01-19T09:33:09","date_gmt":"2024-01-19T06:33:09","guid":{"rendered":"https:\/\/es-exchange.com\/haberler\/?p=5955"},"modified":"2024-01-19T09:33:09","modified_gmt":"2024-01-19T06:33:09","slug":"kart-sifre-ve-kodlarin-satisina-kdv-uygulanacak","status":"publish","type":"post","link":"https:\/\/es-exchange.com\/haberler\/?p=5955","title":{"rendered":"Kart, \u015fifre ve kodlar\u0131n sat\u0131\u015f\u0131na KDV uygulanacak"},"content":{"rendered":"
\n

\n\tBa\u015fkanl\u0131\u011f\u0131n Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi’nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f’i Resmi Gazete’de yay\u0131mland\u0131.<\/p>\n

\n\tTebli\u011fe konu kart, \u015fifre ve kodlar (aktivasyon kodu, e-pin kodu, oyun kodu, dijital \u00fcr\u00fcn kodu, c\u00fczdan kodu, hediye kart\u0131\/\u00e7eki gibi), sanal ortamda pazarlanan bilgisayar program\u0131, oyun, uygulama, m\u00fczik, yay\u0131n ve e\u011flence gibi \u00fcr\u00fcn ve hizmetlerin temin edilmesinde ya da sanal veya fiziki ma\u011fazalarda g\u00fcvenli al\u0131\u015fveri\u015f yap\u0131lmas\u0131nda kullan\u0131labiliyor. Bu kart, \u015fifre ve kodlar, sanal ortamda veya fiziki olarak sat\u0131labiliyor.<\/p>\n

\n\tS\u00f6z konusu kart, \u015fifre ve kodlar, belirli bir \u00fcr\u00fcn veya hizmetin kar\u015f\u0131l\u0131\u011f\u0131n\u0131 olu\u015fturabildi\u011fi gibi bunlar\u0131 \u00e7\u0131karanlar nezdinde \u00fcr\u00fcn veya hizmet sat\u0131n al\u0131nabilmesine y\u00f6nelik sanal bir sat\u0131n alma g\u00fcc\u00fcn\u00fc de temsil edebiliyor.<\/p>\n

\n\tTebli\u011fe g\u00f6re, bu kart, \u015fifre ve kodlar\u0131n yurt d\u0131\u015f\u0131ndan ithali veya T\u00fcrkiye’de sat\u0131\u015f\u0131 KDV’ye tabi olacak.<\/p>\n

\n\tBu kart, \u015fifre ve kodlar\u0131n yurt d\u0131\u015f\u0131 mukimi firmalardan temin edilmesi halinde, bu i\u015fleme ili\u015fkin KDV’nin T\u00fcrkiye’de mukim olanlar taraf\u0131ndan sorumlu s\u0131fat\u0131yla beyan edilip \u00f6denmesi, KDV m\u00fckellefi olmayan ger\u00e7ek ki\u015filer taraf\u0131ndan yurt d\u0131\u015f\u0131 mukimi elektronik hizmet sunucular\u0131ndan sa\u011flanmas\u0131 halinde, bu i\u015fleme ili\u015fkin KDV’nin yurt d\u0131\u015f\u0131 mukimi firma taraf\u0131ndan beyan edilip \u00f6denmesi gerekecek. Bunlar\u0131n T\u00fcrkiye’de sat\u0131lmas\u0131 halinde hesaplanan KDV, sat\u0131c\u0131 firmalar taraf\u0131ndan beyan edilecek.<\/p>\n

\n\tSanal veya fiziki ortamda sat\u0131lan ancak belirli bir \u00fcr\u00fcn veya hizmetin kar\u015f\u0131l\u0131\u011f\u0131n\u0131 temsil etmeyen, kullan\u0131ld\u0131\u011f\u0131nda kart, \u015fifre ve kodu \u00e7\u0131karan firma nezdinde bir sat\u0131n alma hakk\u0131 olu\u015fturan, \u00f6deme arac\u0131 mahiyetinde olan kart, \u015fifre ve kodlar\u0131n sat\u0131\u015f\u0131 KDV’nin konusuna girmiyor. Bu \u00e7er\u00e7evede, kart, \u015fifre ve kodlar\u0131n yurt d\u0131\u015f\u0131ndan temini veya T\u00fcrkiye i\u00e7erisinde sat\u0131\u015f\u0131 KDV’ye tabi olmayacak.<\/p>\n

\n\tSanal veya fiziki ortamda sat\u0131lan ancak belirli bir \u00fcr\u00fcn veya hizmetin kar\u015f\u0131l\u0131\u011f\u0131n\u0131 temsil etmeyen kart, \u015fifre ve kodlar\u0131n kullan\u0131larak veya aktive edilerek bu kart, \u015fifre ve kodlar kar\u015f\u0131l\u0131\u011f\u0131nda \u00fcr\u00fcn veya hizmet temin edilmesi genel h\u00fck\u00fcmler \u00e7er\u00e7evesinde KDV’ye tabi tutulacak.<\/p>\n

\n\tKar\u015f\u0131l\u0131\u011f\u0131 belirli bir \u00fcr\u00fcn ve hizmet olsun veya olmas\u0131n, sanal veya fiziki ma\u011fazalarda kart, \u015fifre ve kodlar ile di\u011fer \u00fcr\u00fcnlerin sat\u0131\u015f\u0131 i\u00e7in T\u00fcrkiye’de verilen arac\u0131l\u0131k hizmetleri KDV’ye tabi olacak. Bu sat\u0131\u015flara ili\u015fkin hizmet bedeli veya komisyon gibi adlar alt\u0131nda al\u0131nan bedeller \u00fczerinden hesaplanan KDV, arac\u0131l\u0131k hizmetini verenler taraf\u0131ndan beyan edilecek.<\/p>\n

\n\tBavul ticaretinde istisna tutar\u0131 10 bin liraya y\u00fckseltildi<\/strong><\/p>\n

\n\tTebli\u011fle ayr\u0131ca, T\u00fcrkiye’de ikamet etmeyenlere \u00f6zel fatura (bavul ticareti) ile yap\u0131lan sat\u0131\u015flarda ve T\u00fcrkiye’de ikamet etmeyenlere KDV hesaplanarak yap\u0131lan sat\u0131\u015flarda (yolcu beraberi e\u015fya) istisna uygulanacak asgari tutar 2 bin liradan 10 bin liraya y\u00fckseltildi. Al\u0131c\u0131n\u0131n, istisna kapsam\u0131nda sat\u0131\u015f yapabilen sat\u0131c\u0131lardan ald\u0131\u011f\u0131 mallar\u0131n faturada g\u00f6sterilen bedelleri toplam\u0131n\u0131n KDV hari\u00e7 1000 liran\u0131n \u00fcst\u00fcnde olmas\u0131 halinde istisna uygulanacak.<\/p>\n

\n\tTebli\u011fle, uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k kapsam\u0131nda, ta\u015f\u0131mac\u0131l\u0131k faaliyetini y\u00fcr\u00fctenlerin yetki belgesine sahip olmas\u0131 ve ara\u00e7lar\u0131n\u0131n bu yetki belgesine kaydedilmesine ili\u015fkin de d\u00fczenleme yap\u0131ld\u0131. M\u00fckelleflerin vergi istisnas\u0131ndan yararlanabilmesi i\u00e7in ta\u015f\u0131mac\u0131l\u0131k faaliyetini yapt\u0131klar\u0131 d\u00f6nemde uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k faaliyetinin y\u00fcr\u00fct\u00fclmesine ili\u015fkin ilgili mevzuat gere\u011fince kendileri ad\u0131na d\u00fczenlenmi\u015f ge\u00e7erli yetki belgesine sahip olmas\u0131 zorunlu olacak.<\/p>\n

\n\t\u00d6te yandan, Ba\u015fkanl\u0131\u011f\u0131n Vergi Usul Kanunu Genel Tebli\u011fi’nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f’i de Resmi Gazete’de yay\u0131mland\u0131.<\/p>\n

\n\tD\u00fczenlemeyle, tebligat yap\u0131lacak ki\u015finin adresinde bulunamamas\u0131 durumunda kullan\u0131lan “Tebligat Pusulas\u0131” belgesi yeniden d\u00fczenlendi.<\/p>\n

\n\tTebli\u011fler, 1 \u015eubat’ta y\u00fcr\u00fcrl\u00fc\u011fe girecek.<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Ba\u015fkanl\u0131\u011f\u0131n Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi’nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f’i Resmi Gazete’de yay\u0131mland\u0131. Tebli\u011fe…<\/p>\n","protected":false},"author":1,"featured_media":5836,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[739,3440,6004,1782,1041,2206],"class_list":["post-5955","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi-haberleri","tag-kart","tag-kdv","tag-kodlarin","tag-satisina","tag-sifre","tag-uygulanacak"],"yoast_head":"\nKart, \u015fifre ve kodlar\u0131n sat\u0131\u015f\u0131na KDV uygulanacak - Es-Exchange Ekonomi Haberleri<\/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:\/\/es-exchange.com\/haberler\/?p=5955\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kart, \u015fifre ve kodlar\u0131n sat\u0131\u015f\u0131na KDV uygulanacak - Es-Exchange Ekonomi Haberleri\" \/>\n<meta property=\"og:description\" content=\"Ba\u015fkanl\u0131\u011f\u0131n Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi’nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f’i Resmi Gazete’de yay\u0131mland\u0131. 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