{"id":28,"date":"2025-09-05T12:46:32","date_gmt":"2025-09-05T12:46:32","guid":{"rendered":"https:\/\/vergigazetesi.com.tr\/?p=28"},"modified":"2025-09-05T12:49:19","modified_gmt":"2025-09-05T12:49:19","slug":"kdv-genel-uygulama-tebliginde-bazi-degisiklikler-yapildi","status":"publish","type":"post","link":"https:\/\/vergigazetesi.com.tr\/?p=28","title":{"rendered":"KDV Genel Uygulama Tebli\u011fi\u2019nde baz\u0131 de\u011fi\u015fiklikler yap\u0131ld\u0131"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"330\" src=\"https:\/\/vergigazetesi.com.tr\/wp-content\/uploads\/2025\/09\/1.webp\" alt=\"\" class=\"wp-image-29\" srcset=\"https:\/\/vergigazetesi.com.tr\/wp-content\/uploads\/2025\/09\/1.webp 660w, https:\/\/vergigazetesi.com.tr\/wp-content\/uploads\/2025\/09\/1-300x150.webp 300w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">KDV Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik (Seri No: 55)<\/h2>\n\n\n\n<p><strong>Yay\u0131mland\u0131\u011f\u0131 Tarih:<\/strong> 4 Eyl\u00fcl 2025 \u2013 Resm\u00ee Gazete (Say\u0131: 33007)SIRKULER_079_7555_SK_KDV_EK_f6f\u2026<\/p>\n\n\n\n<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) taraf\u0131ndan yay\u0131mlanan <strong>KDV Genel Uygulama Tebli\u011fi<\/strong>nde \u00f6nemli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. \u00d6ne \u00e7\u0131kan d\u00fczenlemeler \u015funlard\u0131r:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Savunma Sanayii ve G\u00fcvenlik \u0130stisnalar\u0131<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Milli Savunma Bakanl\u0131\u011f\u0131 ve Savunma Sanayii Ba\u015fkanl\u0131\u011f\u0131 projeleri kapsam\u0131nda \u00fcretilen u\u00e7ak, helikopter, gemi, tank, f\u00fcze vb. ara\u00e7lar\u0131n teslim ve hizmetleri <strong>KDV\u2019den istisna<\/strong> tutuldu.<\/li>\n\n\n\n<li>Milli Savunma, \u0130\u00e7i\u015fleri, Savunma Sanayii ve M\u0130T i\u00e7in al\u0131nacak belirli ta\u015f\u0131tlar\u0131n teslimi ve ithali de <strong>KDV\u2019den muaf<\/strong> olacak.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. Ta\u015f\u0131t Teslimlerinde Usul<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130lgili kurumlar, ta\u015f\u0131t al\u0131mlar\u0131nda istisna belgesi alarak sat\u0131c\u0131ya ibraz edecek.<\/li>\n\n\n\n<li>Faturalarda \u201c3065 say\u0131l\u0131 KDV Kanununun (13\/o) maddesi gere\u011fince KDV hesaplanmam\u0131\u015ft\u0131r\u201d ifadesi yer alacak.<\/li>\n\n\n\n<li>Bu i\u015flemler KDV beyannamesinde <strong>kod 344<\/strong> ile beyan edilecek.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u0130ade D\u00fczenlemeleri<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mahsuben iade talepleri, belge ibraz\u0131yla s\u0131n\u0131rs\u0131z \u015fekilde yap\u0131labilecek.<\/li>\n\n\n\n<li>50.000 TL\u2019ye kadar nakden iadeler inceleme veya teminat aranmaks\u0131z\u0131n yap\u0131lacak; a\u015fan k\u0131s\u0131m i\u00e7in YMM raporu veya vergi inceleme raporu gerekecek.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4. TOK\u0130, Kentsel D\u00f6n\u00fc\u015f\u00fcm ve Vak\u0131flar<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>TOK\u0130 ve Kentsel D\u00f6n\u00fc\u015f\u00fcm Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n <strong>arsa ve arazi teslimleri<\/strong> KDV\u2019den istisna edildi.<\/li>\n\n\n\n<li>Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn y\u00f6netti\u011fi <strong>mazbut vak\u0131flara ait ta\u015f\u0131nmaz sat\u0131\u015flar\u0131<\/strong> KDV\u2019den muaf olacak.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">5. \u00d6TV ve \u0130thalatta KDV Matrah\u0131<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00d6TV Kanunu\u2019na g\u00f6re teminat kar\u015f\u0131l\u0131\u011f\u0131 ithal edilen mallar\u0131n <strong>\u00d6TV tutar\u0131 KDV matrah\u0131na dahil<\/strong> edilecek.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">6. \u0130ade Hesaplamalar\u0131 ve Asgari Tutar<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Amortismana tabi iktisadi k\u0131ymetler (AT\u0130K) \u00fczerinden y\u00fcklenilen KDV\u2019nin iade pay\u0131, kullan\u0131m oranlar\u0131na g\u00f6re hesaplanacak.<\/li>\n\n\n\n<li>1 Nisan 2025\u2019ten itibaren iade talebinde bulunulabilecek asgari tutar <strong>10.000 TL<\/strong> olarak belirlendi.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>&#x1f4cc; <strong>Y\u00fcr\u00fcrl\u00fck:<\/strong> Tebli\u011f, yay\u0131mland\u0131\u011f\u0131 4 Eyl\u00fcl 2025 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<br>&#x1f4cc; <strong>Detaylar:<\/strong> <a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/09\/20250904-7-1.pdf?utm_source=chatgpt.com\">Resm\u00ee Gazete ba\u011flant\u0131s\u0131<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>KDV Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik (Seri No: 55) Yay\u0131mland\u0131\u011f\u0131 Tarih: 4 Eyl\u00fcl 2025 \u2013 Resm\u00ee Gazete (Say\u0131: 33007)SIRKULER_079_7555_SK_KDV_EK_f6f\u2026 Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) taraf\u0131ndan yay\u0131mlanan KDV Genel Uygulama Tebli\u011finde \u00f6nemli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. \u00d6ne \u00e7\u0131kan d\u00fczenlemeler \u015funlard\u0131r: 1. Savunma Sanayii ve G\u00fcvenlik \u0130stisnalar\u0131 2. Ta\u015f\u0131t Teslimlerinde Usul 3. \u0130ade D\u00fczenlemeleri 4. TOK\u0130, Kentsel D\u00f6n\u00fc\u015f\u00fcm<\/p>\n","protected":false},"author":1,"featured_media":32,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"two_page_speed":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-28","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vk"],"_links":{"self":[{"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/28","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=28"}],"version-history":[{"count":1,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/28\/revisions"}],"predecessor-version":[{"id":30,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/28\/revisions\/30"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/media\/32"}],"wp:attachment":[{"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=28"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=28"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=28"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}