{"id":3931,"date":"2022-05-18T00:41:03","date_gmt":"2022-05-17T21:41:03","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no41\/"},"modified":"2022-05-18T00:41:03","modified_gmt":"2022-05-17T21:41:03","slug":"katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no41","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/de\/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no41\/","title":{"rendered":"Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f Seri No:41"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<strong>Sirk\u00fcler Tarihi\u00a0\u00a0 : 22.04.2022<\/strong><\/p>\n<p><strong>Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/25<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Say\u0131n M\u00fc\u015fterilerimiz;<\/p>\n<p>21 Nisan 2022 tarihli ve 31816 say\u0131l\u0131 Resmi Gazete\u2019de \u201cKatma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No:41)\u201d\u00a0yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>Buna g\u00f6re tebli\u011fde ana hatlar\u0131yla ;<\/p>\n<ul>\n<li>\u0130malat\u00e7\u0131lar taraf\u0131ndan yap\u0131lan mal ihrac\u0131nda ihracat bedeline g\u00f6re iade al\u0131nabilmesine imkan sa\u011flanmakta,<\/li>\n<li>\u0130ste\u011fe ba\u011fl\u0131 tam tevkifat uygulamas\u0131 getirilmekte,<\/li>\n<li>Demir-\u00e7elik \u00fcr\u00fcnlerinin teslimi KDV tevkifat\u0131 kapsam\u0131na al\u0131nmakta,<\/li>\n<li>Konut ve arsa teslimlerindeki KDV oran uygulamas\u0131na ili\u015fkin a\u00e7\u0131klamalara yer verilmekte,<\/li>\n<li>Konut teslimlerinde KDV oran\u0131n\u0131n tespitinde esas al\u0131nan \u201cNet Alan\u201d ibaresi tan\u0131mlanmakta,<\/li>\n<li>Perakende teslimin tan\u0131m\u0131 yap\u0131lmakta,<\/li>\n<li>\u0130kinci el motorlu kara ta\u015f\u0131t\u0131 ticaretiyle i\u015ftigal eden m\u00fckelleflerin \u00f6zel matrah uygulayarak yapt\u0131klar\u0131 ara\u00e7 teslimlerinde KDV oran\u0131na ili\u015fkin a\u00e7\u0131klamalara yer verilmekte,<\/li>\n<li>KDV indirimleri sonras\u0131nda yeni oranlar tebli\u011f metnine eklenmektedir.<\/li>\n<\/ul>\n<p><strong>1) \u0130malat\u00e7\u0131lar taraf\u0131ndan yap\u0131lan mal ihrac\u0131nda ihracat bedeline g\u00f6re iade al\u0131nabilmesi<\/strong><\/p>\n<p><strong>\u0130malat\u00e7\u0131lar<\/strong> taraf\u0131ndan yap\u0131lan mal ihrac\u0131nda ihracat bedeline g\u00f6re iade alma m\u00fcessesi <strong>se\u00e7imlik<\/strong> hak olarak getirilmektedir. Buna g\u00f6re, sekt\u00f6r ayr\u0131m\u0131 yap\u0131lmaks\u0131z\u0131n imal ettikleri mallar\u0131 do\u011frudan ihra\u00e7 eden imalat\u00e7\u0131lar, ihracat teslimlerine ili\u015fkin olarak y\u00fcklendikleri KDV tutar\u0131na bak\u0131lmaks\u0131z\u0131n <strong>ihracat bedelinin %10\u2019una kadar<\/strong> devreden KDV tutar\u0131 ile s\u0131n\u0131rl\u0131 olarak iade talep edebileceklerdir.<\/p>\n<p>\u0130malat\u00e7\u0131lar\u0131n do\u011frudan ihra\u00e7 ettikleri mallar\u0131n b\u00fcnyesinde yurt i\u00e7i veya yurt d\u0131\u015f\u0131ndan <strong>KDV \u00f6demeksizin<\/strong> temin etti\u011fi mallar\u0131n bulunmas\u0131 halinde, ihracat bedeline ili\u015fkin iadenin hesab\u0131nda, ihracat bedelinden bu \u015fekilde temin edilen mallar\u0131n bedeli d\u00fc\u015f\u00fclecektir. \u0130ade edilecek KDV kalan tutar dikkate al\u0131narak belirlenecektir.<\/p>\n<p>Di\u011fer taraftan, bir d\u00f6nem bu uygulamadan yararlanan m\u00fckellefler di\u011fer d\u00f6nemlerde y\u00fcklenilen KDV\u2019nin iadesi uygulamas\u0131ndan faydalanabileceklerdir.<\/p>\n<p>\u0130malat\u00e7\u0131lar\u0131n mal ihracat\u0131ndan kaynaklanan bu kapsamda yapacaklar\u0131 iade taleplerinde, di\u011fer belgelerin yan\u0131 s\u0131ra, ihracat\u0131n beyan edildi\u011fi d\u00f6nemden \u00f6nceki son\u00a0<strong>24 d\u00f6neme<\/strong>\u00a0ili\u015fkin indirilecek KDV listesi talep edilecektir. Ancak ayn\u0131 d\u00f6nemleri kapsayan indirilecek KDV listesinin bir defa verilmesi yeterli olacakt\u0131r. \u00d6nceki d\u00f6nemlerin herhangi birisinde \u00f6denecek KDV beyan edilmesi durumunda, \u00f6denecek KDV beyan edilen d\u00f6nemden sonraki d\u00f6nemlere ili\u015fkin indirilecek KDV listesi verilmesi yeterli say\u0131lmaktad\u0131r.<\/p>\n<p>D\u00fczenleme 1 May\u0131s 2022 tarihi itibariyle uygulanmaya ba\u015flanacakt\u0131r.<\/p>\n<p><strong>2) \u0130ste\u011fe ba\u011fl\u0131 tam tevkifat uygulamas\u0131<\/strong><\/p>\n<p>Buna g\u00f6re, m\u00fckellefler, yaz\u0131l\u0131 bir s\u00f6zle\u015fme d\u00fczenleyerek kar\u015f\u0131l\u0131kl\u0131 olarak bir y\u0131l s\u00fcreyle anla\u015ft\u0131klar\u0131 sat\u0131c\u0131 m\u00fckelleflerden, k\u0131smi tevkifat uygulanacak hizmetler ile k\u0131smi tevkifat uygulanacak teslimlere ili\u015fkin al\u0131mlar\u0131nda tevkifat sorumluluklar\u0131n\u0131n bulunup bulunmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n, hesaplanan KDV\u2019nin tamam\u0131n\u0131 sorumlu s\u0131fat\u0131yla beyan edip \u00f6deyebileceklerdir.<\/p>\n<p>Bir y\u0131ll\u0131k s\u00fcrenin bitimini izleyen y\u0131llarda uygulamaya devam edilmesinin istenmesi halinde s\u00f6zle\u015fmenin ayn\u0131 s\u00fcreyle yenilenmesi gerekecektir. Bir y\u0131ll\u0131k s\u00fcre dolmadan s\u00f6z konusu uygulamadan vazge\u00e7ilmesi m\u00fcmk\u00fcn olmayacakt\u0131r.<\/p>\n<p>Al\u0131c\u0131 m\u00fckellefler, s\u00f6z konusu s\u00f6zle\u015fmelerin bir \u00f6rne\u011fi ile bu kapsamda i\u015flem yapacak sat\u0131c\u0131 m\u00fckelleflerin bilgilerini, (ad\u0131 soyad\u0131\/unvan\u0131, vergi dairesi, vergi kimlik numaras\u0131, s\u00f6zle\u015fme uygulama d\u00f6nemi), i\u015fleme ili\u015fkin KDV beyannamesinin verilmesinden \u00f6nce liste halinde ba\u011fl\u0131 olduklar\u0131 vergi dairesine verirler. S\u00f6zle\u015fmelerin feshedilmesi, tadili vb. durumlar\u0131n da i\u015fleme ili\u015fkin KDV beyannamesinin verilmesinden \u00f6nce ba\u011fl\u0131 olduklar\u0131<\/p>\n<p>D\u00fczenleme 1 May\u0131s 2022 tarihi itibariyle uygulanmaya ba\u015flanacakt\u0131r.<\/p>\n<p><strong>3) Demir-\u00e7elik \u00fcr\u00fcnleri tesliminin KDV tevkifat\u0131 kapsam\u0131na al\u0131nmas\u0131<\/strong><\/p>\n<p>Demir-\u00e7elik ve ala\u015f\u0131mlar\u0131ndan mamullerde 4\/10 KDV tevkifat\u0131 getirilmektedir.<\/p>\n<p>Tevkifat kapsam\u0131na; cevherden, hurdadan veya di\u011fer hammaddelerden \u00fcretilen demir- \u00e7elik ve ala\u015f\u0131mlar\u0131ndan mamul her t\u00fcrl\u00fc uzun (\u00e7ubuk, in\u015faat demiri, profil, kangal demir, filma\u015fin, tel, halat, has\u0131r, boru, lama vb.) veya yass\u0131 (levha, s\u0131cak haddelenmi\u015f yass\u0131 \u00fcr\u00fcnler, so\u011fuk haddelenmi\u015f yass\u0131 \u00fcr\u00fcnler ve kaplanm\u0131\u015f yass\u0131 \u00fcr\u00fcnler vb.) demir-\u00e7elik ve ala\u015f\u0131m\u0131 \u00fcr\u00fcnler girmektedir.<\/p>\n<p><strong>Demir-\u00e7elik ve ala\u015f\u0131mlar\u0131ndan mamul e\u015fya (kap\u0131, kap\u0131 kolu, k\u00f6\u015febent, vida, somun, vida soketi, d\u00fcbel, kilit, \u00e7ivi, flan\u015f, ma\u015fon, dirsek, kanca, mente\u015fe, yay, bilya, rulman, zincir vb.) teslimlerinde tevkifat uygulanmayacakt\u0131r.<\/strong><\/p>\n<p>Yap\u0131lan d\u00fczenlemeye g\u00f6re;<\/p>\n<p>\u0130thalat\u00e7\u0131lar taraf\u0131ndan yap\u0131lan teslimleri ile m\u00fcnhas\u0131ran cevherden \u00fcretilenlerinin \u00fcreticiler taraf\u0131ndan ilk tesliminde tevkifat uygulanmayacakt\u0131r. Bu safhalardan sonraki el de\u011fi\u015ftirmelerde ise tevkifat uygulanacakt\u0131r.<\/p>\n<p>Bununla birlikte, demir-\u00e7elik ve ala\u015f\u0131mlar\u0131ndan mamul \u00fcr\u00fcnlerin hurdadan, di\u011fer hammaddelerden veya hurda, cevher ve di\u011fer hammaddeler birlikte kullan\u0131larak \u00fcretilmesi halinde bu \u00fcr\u00fcnlerin ilk \u00fcreticilerinin teslimi d\u00e2hil her safhas\u0131ndaki teslimlerinde tevkifat uygulanacakt\u0131r.<\/p>\n<p>D\u00fczenleme 1 May\u0131s 2022 tarihi itibariyle uygulanmaya ba\u015flanacakt\u0131r.<\/p>\n<p><strong>4) Konut teslimlerinde KDV oran\u0131n\u0131n tespitinde esas al\u0131nan \u201cNet Alan\u201d\u00a0ibaresinin\u00a0tan\u0131mlanmas\u0131<\/strong><\/p>\n<p>Hat\u0131rlanaca\u011f\u0131 \u00fczere, Dan\u0131\u015ftay\u2019\u0131n 02.03.2017 tarih ve E.2014\/4835, K.2017\/2170 say\u0131l\u0131 Karar\u0131 ile Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi\u2019nin net alan deyiminin &#8222;konut i\u00e7erisinde duvarlar aras\u0131nda kalan temiz alan&#8220; olarak tan\u0131mlanan faydal\u0131 alan\u0131 ifade etti\u011fine ili\u015fkin b\u00f6l\u00fcm\u00fc iptal edilmi\u015f, daha sonra bu Karar Dan\u0131\u015ftay D\u00f6rd\u00fcnc\u00fc Dairesi&#8217;nin 30.5.2019 tarihli ve E.2018\/5023, K.2019\/4297 say\u0131l\u0131 Karar\u0131 ile kesinle\u015fmi\u015fti.<\/p>\n<p>Bu Tebli\u011f ile ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm net alan\u0131n, Dan\u0131\u015ftay\u2019\u0131n iptal karar\u0131nda at\u0131fta bulundu\u011fu, \u00c7evre, \u015eehircilik ve \u0130klim De\u011fi\u015fikli\u011fi Bakanl\u0131\u011f\u0131n\u0131n \u201cPlanl\u0131 Alanlar \u0130mar Y\u00f6netmeli\u011fi\u201dne g\u00f6re hesaplanaca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n<p>Planl\u0131 Alanlar \u0130mar Y\u00f6netmeli\u011finde ise net alan \u015fu \u015fekilde tan\u0131mlanm\u0131\u015ft\u0131r:<\/p>\n<p><em>\u201cBa\u011f\u0131ms\u0131z b\u00f6l\u00fcm net alan\u0131: \u0130\u00e7erden ba\u011flant\u0131l\u0131 piyesleri ile birlikte ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm\u00fcn i\u00e7erisindeki bo\u015fluklar hari\u00e7, duvarlar aras\u0131nda kalan temiz alan\u0131 (Bu alana; kap\u0131 ve pencere e\u015fikleri, <strong>2.5<\/strong> santimetreyi ge\u00e7memek ko\u015fuluyla s\u0131va paylar\u0131, kolonlar, duman, \u00e7\u00f6p, at\u0131k, tesisat ve hava bacalar\u0131 ile \u0131\u015f\u0131kl\u0131klar, ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm i\u00e7indeki asans\u00f6r ve galeri bo\u015fluklar\u0131, tesisat odas\u0131, merdivenlerin altlar\u0131nda <strong>1.80<\/strong> metre y\u00fcksekli\u011finden az olan yerler, tek ba\u011f\u0131ms\u0131z b\u00f6l\u00fcml\u00fc m\u00fcstakil binalarda ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm i\u00e7indeki otopark, s\u0131\u011f\u0131nak, odunluk, k\u00f6m\u00fcrl\u00fck, hidrofor ve ar\u0131tma tesisi alan\u0131, su ve yak\u0131t deposu ve kazan dairesi d\u00e2hil edilmez. <\/em><\/p>\n<p><em>\u00a0<\/em><em>A\u00e7\u0131k \u00e7\u0131kmalar, balkonlar, zemin, \u00e7at\u0131 ve kat teraslar\u0131, kat ve \u00e7at\u0131 bah\u00e7eleri gibien az bir cephesi a\u00e7\u0131k olan mek\u00e2nlar ile ayn\u0131 katta veya farkl\u0131 katta olup ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm\u00fcn eklentisi olan mek\u00e2nlar ile ortak alanlar ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm net alan\u0131 i\u00e7inde de\u011ferlendirilmez. Ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm\u00fcn i\u00e7ten ba\u011flant\u0131l\u0131 olarak \u00e7at\u0131 aralar\u0131 d\u00e2hil birden fazla katta yer alan mek\u00e2nlardan olu\u015fmas\u0131 halinde bu katlardaki ba\u011f\u0131ms\u0131z b\u00f6l\u00fcme ait alanlar birlikte de\u011ferlendirilerek ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm net alan\u0131 bulunur.)\u201d<\/em><\/p>\n<p><strong>5) Konut ve arsa teslimlerinde KDV oranlar\u0131na ili\u015fkin a\u00e7\u0131klamalar<\/strong><\/p>\n<p>Hat\u0131rlanaca\u011f\u0131 \u00fczere, 29\/3\/2022 tarihli R.G\u2019de yay\u0131mlanan 5359 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile konutlarda, arsa ve arazi teslimlerinde yeni KDV oranlar\u0131;<\/p>\n<ul>\n<li>16\/5\/2012 tarihli ve 6306 say\u0131l\u0131 Afet Riski Alt\u0131ndaki Alanlar\u0131n D\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi Hakk\u0131nda Kanun kapsam\u0131nda rezerv yap\u0131 alan\u0131 ve riskli alan olarak belirlenen yerler ile riskli yap\u0131lar\u0131n bulundu\u011fu yerlerde d\u00f6n\u00fc\u015f\u00fcm projeleri \u00e7er\u00e7evesinde yap\u0131lan konutlar\u0131n net alan\u0131n\u0131n 150 m2\u2019ye kadar olan k\u0131sm\u0131 i\u00e7in %1 KDV oran\u0131,<\/li>\n<li>Belediyeler, il \u00f6zel idareleri, Toplu Konut \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 ve bunlar\u0131n % 51 veya daha fazla hissesine ya da y\u00f6netiminde oy hakk\u0131na sahip olduklar\u0131 i\u015fletmeler taraf\u0131ndan konut yap\u0131lmak \u00fczere projelendirilmi\u015f arsalar\u0131n (sosyal tesisler i\u00e7in ayr\u0131lan b\u00f6l\u00fcmler dahil) net alan\u0131 150 m2\u2019nin alt\u0131ndaki konutlara isabet eden k\u0131sm\u0131 i\u00e7in %1 KDV oran\u0131,<\/li>\n<li>Yukar\u0131daki kapsama girmeyen konutlar\u0131n net alan\u0131n\u0131n 150 m2\u2019ye kadar olan k\u0131sm\u0131 i\u00e7in %8 KDV oran\u0131, a\u015fan k\u0131s\u0131m i\u00e7inse %18 KDV oran\u0131 (\u00f6nceki d\u00fczenlemede 150 m2\u2019yi a\u015f\u0131yorsa a\u015fan k\u0131s\u0131m itibariyle de\u011fil tamam\u0131 i\u00e7in %18 KDV oran\u0131 uygulanmaktayd\u0131),<\/li>\n<li>Arsa ve arazi teslimleri i\u00e7in %18 yerine %8 KDV oran\u0131<\/li>\n<\/ul>\n<p>belirlenmi\u015ftir.<\/p>\n<p>Ayr\u0131ca, bu Karar\u0131n y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce (1 Nisan 2022) yap\u0131 ruhsat\u0131 al\u0131nm\u0131\u015f veya kamu kurum ve kurulu\u015flar\u0131 ile bunlar\u0131n i\u015ftirakleri taraf\u0131ndan ihalesi yap\u0131lm\u0131\u015f projeler kapsam\u0131nda in\u015fa edilen konutlar i\u00e7in 1 inci ve 4 \u00fcnc\u00fc maddelerde kald\u0131r\u0131lan veya de\u011fi\u015ftirilen h\u00fck\u00fcmlerin uygulanmas\u0131na devam olunaca\u011f\u0131na h\u00fckmedilmi\u015ftir.<\/p>\n<p>Bu Tebli\u011f ile yap\u0131lan de\u011fi\u015fiklikler dikkate al\u0131narak KDV Genel Uygulama Tebli\u011findeki \u00f6rnekler ve a\u00e7\u0131klamalar g\u00fcncellenmi\u015f, ayr\u0131ca 1 Nisan 2022 yap\u0131 ruhsat\u0131 al\u0131nm\u0131\u015f veya kamu kurum ve kurulu\u015flar\u0131 ile bunlar\u0131n i\u015ftirakleri taraf\u0131ndan ihalesi yap\u0131lm\u0131\u015f projeler kapsam\u0131nda in\u015fa edilen konutlar i\u00e7in a\u015fa\u011f\u0131daki a\u00e7\u0131klamalara yer verilmi\u015ftir:<\/p>\n<p>\u201c<em>1\/4\/2022 tarihinden \u00f6nce yap\u0131 ruhsat\u0131 al\u0131nm\u0131\u015f veya kamu kurum ve kurulu\u015flar\u0131 ile bunlar\u0131n i\u015ftirakleri taraf\u0131ndan ihalesi yap\u0131lm\u0131\u015f projeler kapsam\u0131nda in\u015fa edilen konutlar\u0131n, bu tarihten sonraki tesliminde;<\/em><\/p>\n<p><em>&#8211; Net alan\u0131 150 m2&#8217;ye kadar olan konutlar i\u00e7in KDV oran\u0131,<\/em><\/p>\n<ul>\n<li><em> B\u00fcy\u00fck\u015fehir stat\u00fcs\u00fcnde olmayan yerlerde (%1),<\/em><\/li>\n<li><em> B\u00fcy\u00fck\u015fehirlerde, 2007\/13033 say\u0131l\u0131 BKK\u2019n\u0131n 5359 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile kald\u0131r\u0131lmadan \u00f6nceki 1 inci maddesinin alt\u0131nc\u0131 f\u0131kras\u0131na ili\u015fkin yukar\u0131da yer alan a\u00e7\u0131klamalar da dikkate al\u0131narak (%1), (%8) veya (%18)<\/em><\/li>\n<\/ul>\n<p><em>olarak uygulan\u0131r.<\/em><\/p>\n<p><em>&#8211; Net alan\u0131 150 m2&#8217;yi a\u015fan konutlarda ise genel vergi oran\u0131 (%18) uygulan\u0131r.<\/em><\/p>\n<p><em>\u00a0<\/em><em>\u00d6te yandan, 5359 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131yla 2007\/13033 say\u0131l\u0131 BKK eki<\/em><\/p>\n<p><em>&#8211; (I) say\u0131l\u0131 listenin \u201cB) D\u0130\u011eER MAL VE H\u0130ZMETLER\u201d b\u00f6l\u00fcm\u00fcn\u00fcn 11 inci s\u0131ras\u0131na eklenen h\u00fck\u00fcmle \u201c16\/5\/2012 tarihli ve 6306 say\u0131l\u0131 Afet Riski Alt\u0131ndaki Alanlar\u0131n D\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi Hakk\u0131nda Kanun kapsam\u0131nda rezerv yap\u0131 alan\u0131 ve riskli alan olarak belirlenen yerler ile riskli yap\u0131lar\u0131n bulundu\u011fu yerlerde d\u00f6n\u00fc\u015f\u00fcm projeleri \u00e7er\u00e7evesinde yap\u0131lan konutlar\u0131n net alan\u0131n\u0131n 150 m2\u2019ye kadar olan k\u0131sm\u0131\u201d 1\/4\/2022 tarihinden itibaren (%1) oran\u0131nda,<\/em><\/p>\n<p><em>&#8211; (II) say\u0131l\u0131 listeye eklenen 35 inci s\u0131ras\u0131 uyar\u0131nca da \u201ckonutlar\u0131n net alan\u0131n\u0131n 150 m2\u2019ye kadar olan k\u0131sm\u0131,\u201d 1\/4\/2022 tarihinden itibaren (%8) oran\u0131nda<\/em><\/p>\n<p><em>KDV\u2019ye tabidir.<\/em><\/p>\n<p><em>Buna g\u00f6re, 1\/4\/2022 tarihinden sonra al\u0131nan yap\u0131 ruhsatlar\u0131na g\u00f6re yap\u0131lan konut teslimlerinde, konutun net alan\u0131n\u0131n;<\/em><\/p>\n<p><em>&#8211; 150 m2 veya daha az olmas\u0131 durumunda KDV oran\u0131 (%8),<\/em><\/p>\n<p><em>&#8211; 150 m2\u2019den fazla olmas\u0131 durumunda ise sat\u0131\u015f bedelinin 150 m2\u2019ye kadar olan k\u0131sm\u0131 i\u00e7in KDV oran\u0131 (%8), 150 m2\u2019nin \u00fczerindeki k\u0131sm\u0131 i\u00e7in KDV oran\u0131 (%18)<\/em><\/p>\n<p><em>olarak uygulan\u0131r.<\/em><\/p>\n<p><em>6306 say\u0131l\u0131 Kanun kapsam\u0131nda rezerv yap\u0131 alan\u0131 ve riskli alan olarak belirlenen yerler ile riskli yap\u0131lar\u0131n bulundu\u011fu yerlerde d\u00f6n\u00fc\u015f\u00fcm projeleri \u00e7er\u00e7evesinde 1\/4\/2022 tarihinden sonra al\u0131nan yap\u0131 ruhsatlar\u0131na g\u00f6re yap\u0131lan konutlar\u0131n tesliminde, konutun net alan\u0131n\u0131n;<\/em><\/p>\n<p><em>&#8211; 150 m2 veya daha az olmas\u0131 durumunda KDV oran\u0131 (%1),<\/em><\/p>\n<p><em>&#8211; 150 m2\u2019den fazla olmas\u0131 durumunda ise sat\u0131\u015f bedelinin 150 m2\u2019ye kadar olan k\u0131sm\u0131 i\u00e7in KDV oran\u0131 (%1), 150 m2\u2019nin \u00fczerindeki k\u0131sm\u0131 i\u00e7in KDV oran\u0131 (%18)<\/em><\/p>\n<p><em>olarak uygulan\u0131r.<\/em><\/p>\n<p><em>Konutlar\u0131n tesliminde uygulanacak KDV oranlar\u0131na ili\u015fkin \u00f6rneklere a\u015fa\u011f\u0131da yer verilmi\u015ftir.<\/em><\/p>\n<p><em>\u00d6rnek 1: (S) \u0130n\u015faat Taahh\u00fct A.\u015e. 2021 y\u0131l\u0131nda Yozgat\u2019ta yap\u0131 ruhsat\u0131 ald\u0131\u011f\u0131 in\u015faatta ayn\u0131 y\u0131l tamamlad\u0131\u011f\u0131 ve stoklar\u0131nda yer alan konutlardan net alan\u0131 120 m2 konutu 600.000 TL bedelle, 160 m2 konutu ise 900.000 TL bedelle 10\/5\/2023 tarihinde satm\u0131\u015ft\u0131r.<\/em><\/p>\n<p><em>Bu durumda (S) \u0130n\u015faat Taahh\u00fct A.\u015e.nin hesaplayaca\u011f\u0131 KDV;<\/em><\/p>\n<p><em>&#8211; 120 m2 konut i\u00e7in: (600.000x%1)=6.000 TL<\/em><\/p>\n<p><em>&#8211; 160 m2 konut i\u00e7in: (900.000x%18)=162.000 TL olacakt\u0131r.<\/em><\/p>\n<p><em>Yap\u0131 ruhsat\u0131n\u0131n 1\/4\/2022 tarihinden sonra al\u0131nm\u0131\u015f olmas\u0131 halinde (S) \u0130n\u015faat Taahh\u00fct A.\u015e.nin hesaplayaca\u011f\u0131 KDV;<\/em><\/p>\n<p><em>&#8211; 120 m2 konut i\u00e7in: (600.000x%8)=48.000 TL<\/em><\/p>\n<p><em>&#8211; 160 m2 konut i\u00e7in:<\/em><\/p>\n<p><em>(900.000&#215;150\/160x%8)+(900.000&#215;10\/160x%18)=67.500+10.125=77.625 TL olacakt\u0131r.<\/em><\/p>\n<p><em>\u00d6rnek 2: (T) in\u015faat \u015firketi 6306 say\u0131l\u0131 Kanun kapsam\u0131nda \u0130stanbul\u2019da in\u015fa etti\u011fi konutlardan 7\/3\/2022 tarihinde yap\u0131 ruhsat\u0131 al\u0131nan net alan\u0131 120 m2 olan konutu 1.500.000 TL bedelle; 11\/4\/2022 tarihinde yap\u0131 ruhsat\u0131 al\u0131nan net alan\u0131 120 m2 olan konutu 1.400.000 TL ve net alan\u0131 160 m2 olan konutu 2.000.000 TL bedelle 2\/1\/2024 tarihinde satm\u0131\u015ft\u0131r.<\/em><\/p>\n<p><em>Bu durumda, her bir konut i\u00e7in;<\/em><\/p>\n<p><em>&#8211; (1.500.000x%1)=15.000 TL,<\/em><\/p>\n<p><em>&#8211; (1.400.000x%1)=14.000 TL,<\/em><\/p>\n<p><em>&#8211; (2.000.000&#215;150\/160x%1)+(2.000.000&#215;10\/160x%18)=18.750+22.500=41.250 TL<\/em><\/p>\n<p><em>KDV hesaplanacakt\u0131r<\/em>.\u201d<\/p>\n<p><strong>6) \u0130kinci el motorlu kara ta\u015f\u0131t\u0131 ticaretiyle i\u015ftigal eden m\u00fckelleflerin \u00f6zel matrah uygulayarak yapt\u0131klar\u0131 ara\u00e7 teslimlerinde KDV oran\u0131<\/strong><\/p>\n<p>Bilindi\u011fi \u00fczere, KDV Kanununun \u201c\u00d6zel Matrah \u015eekilleri\u201d ba\u015fl\u0131kl\u0131 23 \u00fcnc\u00fc maddesinin (f) bendinde; ikinci el motorlu kara ta\u015f\u0131t\u0131 veya ta\u015f\u0131nmaz ticaretiyle i\u015ftigal eden m\u00fckelleflerce, katma de\u011fer vergisi m\u00fckellefi olmayanlardan (m\u00fckellef olanlardan istisna kapsam\u0131nda yap\u0131lan al\u0131mlar d\u00e2hil) al\u0131narak vasf\u0131nda de\u011fi\u015fiklik yap\u0131lmaks\u0131z\u0131n sat\u0131lan ikinci el motorlu kara ta\u015f\u0131t\u0131 veya ta\u015f\u0131nmazlar\u0131n tesliminde matrah\u0131n, al\u0131\u015f bedeli d\u00fc\u015f\u00fcld\u00fckten sonra kalan tutar oldu\u011fu h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p>29\/3\/2022 tarihli R.G\u2019de yay\u0131mlanan 5359 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile yap\u0131lan de\u011fi\u015fiklik uyar\u0131nca,\u00a0 ikinci el motorlu kara ta\u015f\u0131t\u0131 ticaretiyle i\u015ftigal eden m\u00fckelleflerin, KDV m\u00fckellefi olmayanlardan KDV uygulanmaks\u0131z\u0131n sat\u0131n ald\u0131klar\u0131 ve \u00f6zel matrah uygulad\u0131klar\u0131 teslimlerde %1 yerine %18 oran\u0131nda KDV uygulanaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p>Bu Tebli\u011f ile ikinci el motorlu kara ta\u015f\u0131t\u0131 ticaretiyle i\u015ftigal eden m\u00fckelleflerce ba\u015fka bir yetkili sat\u0131c\u0131dan \u00f6zel matrah uygulanarak sat\u0131n al\u0131nan binek otomobillerin, %18 KDV oran\u0131 uygulanarak sat\u0131n al\u0131nan binek otomobil olarak de\u011ferlendirilemeyece\u011finden, tesliminde sat\u0131\u015f bedelinin tamam\u0131 \u00fczerinden %1 oran\u0131nda KDV hesaplanaca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p>Sayg\u0131lar\u0131m\u0131zla.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Sirk\u00fcler Tarihi\u00a0\u00a0 : 22.04.2022 Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/25 &nbsp; Say\u0131n M\u00fc\u015fterilerimiz; 21 Nisan 2022 tarihli ve 31816 say\u0131l\u0131 Resmi Gazete\u2019de \u201cKatma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No:41)\u201d\u00a0yay\u0131mlanm\u0131\u015ft\u0131r. Buna g\u00f6re tebli\u011fde ana hatlar\u0131yla ; \u0130malat\u00e7\u0131lar taraf\u0131ndan yap\u0131lan mal ihrac\u0131nda ihracat bedeline g\u00f6re iade al\u0131nabilmesine imkan sa\u011flanmakta, \u0130ste\u011fe ba\u011fl\u0131 tam tevkifat uygulamas\u0131&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[170],"tags":[],"class_list":["post-3931","post","type-post","status-publish","format-standard","hentry","category-allgemeine","category-170","description-off"],"_links":{"self":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3931","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/comments?post=3931"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3931\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/media?parent=3931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/categories?post=3931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/tags?post=3931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}