{"id":3885,"date":"2022-04-17T04:09:23","date_gmt":"2022-04-17T01:09:23","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-yapilan-degisiklikler\/"},"modified":"2022-04-17T04:09:23","modified_gmt":"2022-04-17T01:09:23","slug":"mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-yapilan-degisiklikler","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/en\/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-yapilan-degisiklikler\/","title":{"rendered":"Mal Ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Karar\u2019da Yap\u0131lan De\u011fi\u015fiklikler"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<strong>Sirk\u00fcler Tarihi\u00a0\u00a0 : 01.04.2022<\/strong><\/p>\n<p><strong>Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/19<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Say\u0131n M\u00fc\u015fterilerimiz;<\/p>\n<p>5359 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131, 29\/03\/2022 tarih, 31793 Say\u0131l\u0131 Resmi Gazete\u2019 de Yay\u0131mlanm\u0131\u015ft\u0131r. Yay\u0131mlanan Karar ile \u201cMal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Karar\u2019da yap\u0131lan de\u011fi\u015fikliklerle; baz\u0131 mal ve hizmetlerin tabi oldu\u011fu KDV oranlar\u0131 1 Nisan, Cuma g\u00fcn\u00fcnden itibaren ge\u00e7erli olmak \u00fczere de\u011fi\u015fikli\u011fe u\u011fram\u0131\u015ft\u0131r.<\/p>\n<p>KDV oranlar\u0131ndaki de\u011fi\u015fiklikler a\u015fa\u011f\u0131da \u00f6zetlenmi\u015ftir:<\/p>\n<ul>\n<li>Gayrimenkul Sat\u0131\u015flar\u0131na Uygulanan KDV\u2019de Sadele\u015fmeye Gidildi:\u00a0De\u011fi\u015fiklik \u00f6ncesinde konutlardan net alan\u0131 150 metrekareye kadar olanlar %1, net alan\u0131 150 metrekare ve \u00fczerinde olanlar %18, konut haricinde kalan i\u015fyerleri ile arsa ve arazi ise %18 oran\u0131nda KDV\u2019ye tabi tutulurken; 150 metrekarenin alt\u0131ndaki konutlardan da b\u00fcy\u00fck\u015fehir belediye s\u0131n\u0131rlar\u0131 i\u00e7inde bulunanlar arsa birim metrekare vergi de\u011ferlerine bak\u0131larak %1, %8 ve %18 gibi farkl\u0131 oranlarda KDV\u2019ye tabi tutulmakta idi.<\/li>\n<\/ul>\n<p>Yap\u0131lan de\u011fi\u015fikliklerle:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>6306 say\u0131l\u0131\u00a0Afet Riski Alt\u0131ndaki Alanlar\u0131n D\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi Hakk\u0131ndaki Kanun\u00a0kapsam\u0131nda in\u015fa edilen \u00a0konutlardan net alan\u0131 150 metrekareye kadar olanlar\u0131n sat\u0131\u015f bedelinin tamam\u0131 ile bu konutlardan 150 metrekareyi a\u015fanlar\u0131n sat\u0131\u015f bedelinin 150 metrekareye isabet eden k\u0131sm\u0131 %1, a\u015fan k\u0131sm\u0131 %18;<\/li>\n<li>Yukar\u0131dakiler haricinde kalan konutlar\u0131n net alan\u0131 150 metrekareye kadar olanlar\u0131n sat\u0131\u015f bedelinin tamam\u0131 ile bu konutlardan 150 metrekareyi a\u015fanlar\u0131n sat\u0131\u015f bedelinin 150 metrekareye isabet eden k\u0131sm\u0131 %8, a\u015fan k\u0131sm\u0131 %18;<\/li>\n<li>Arsa ve arazi teslimleri %8;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>KDV oran\u0131na tabi oldu.<\/p>\n<p>Bununla beraber, 1 Nisan 2022 tarihinden \u00f6nce yap\u0131 ruhsat\u0131 al\u0131nm\u0131\u015f\u00a0ya da 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\u00a0de\u011fi\u015fiklik \u00f6ncesinde ge\u00e7erli olan oranlar uygulanacakt\u0131r.<\/p>\n<ul>\n<li>Lokantalarda KDV Oran\u0131 %8\u2019e \u0130ndi:\u00a0Birinci s\u0131n\u0131f lokanta ruhsat\u0131 ya da i\u015fletme belgesine sahip yerler ile \u00fc\u00e7 y\u0131ld\u0131z ve \u00fczeri oteller, tatil k\u00f6yleri ve benzeri tesislerin b\u00fcnyesindeki lokantalar i\u00e7in uygulanan %18\u00a0KDV\u00a0oran\u0131 %8\u2019e indi.<\/li>\n<li>Temizlik ve Ki\u015fisel Hijyen \u00dcr\u00fcnlerinde KDV Oran\u0131 %8\u2019e \u0130ndi:\u00a0Sabun, \u015fampuan, deterjan, dezenfektanlar, \u0131slak mendil (sabun, deterjan veya sol\u00fcsyon emdirilmi\u015f olsun olmas\u0131n), tuvalet ka\u011f\u0131d\u0131, ka\u011f\u0131t havlu, ka\u011f\u0131t mendil ve pe\u00e7ete, di\u015f f\u0131r\u00e7as\u0131 ve macunu, di\u015f iplikleri ile bebek bezi, hijyenik ped gibi \u00fcr\u00fcnlerin ithal ve tesliminde KDV\u00a0oran\u0131 %18\u2019den y\u00fczde 8\u2019e indi.<\/li>\n<li>Baz\u0131 T\u0131bbi Cihazlarda KDV Oran\u0131 %8\u2019e \u0130ndi:\u00a0Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan\u00a0\u201cT\u0131bbi Cihaz Y\u00f6netmeli\u011fi\u201d\u00a0ve\u00a0\u201c\u0130n Vitro Tan\u0131 Ama\u00e7l\u0131 T\u0131bbi Cihaz Y\u00f6netmeli\u011fi\u201d\u00a0h\u00fck\u00fcmlerine tabi olan cihazlar\u0131n teslimi ile bunlar\u0131n kiralanmas\u0131 hizmetlerinin tabi oldu\u011fu KDV oran\u0131 %18\u2019den %8\u2019e indi.<\/li>\n<li>Sertifikal\u0131 Tohumluk ve Fidanlar\u0131n KDV Oran\u0131 %1\u2019e \u0130ndi:\u00a0Oranlarda yap\u0131lan de\u011fi\u015fiklikle, Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131 taraf\u0131ndan sertifikaland\u0131r\u0131lan tohumluk ve fidanlar\u0131n KDV oran\u0131 %1\u2019e indi.<\/li>\n<li>Tar\u0131msal \u00dcretimde ve S\u00fct\u00e7\u00fcl\u00fckte Kullan\u0131lan Baz\u0131 Makine ve Cihazlarda KDV Oran\u0131 %8 oldu:\u00a0S\u00fct\u00e7\u00fcl\u00fckte kullan\u0131lan makine ve cihazlar ile yumurtalar\u0131, meyveleri veya di\u011fer tar\u0131m \u00fcr\u00fcnlerini a\u011f\u0131rl\u0131k veya b\u00fcy\u00fckl\u00fcklerine g\u00f6re ay\u0131rmaya veya temizlemeye mahsus makine ve cihazlar\u0131n tabi oldu\u011fu KDV oran\u0131 %18\u2019den %8\u2019e indi.<\/li>\n<li>\u0130kinci El Binek Otolar\u0131n Ticareti \u0130le U\u011fra\u015fanlarca Al\u0131m ve Sat\u0131m De\u011feri Aras\u0131ndaki Farka Uygulanan KDV Oran\u0131 %18 oldu:\u00a0Ticaret erbab\u0131n\u0131n sat\u0131n ald\u0131klar\u0131 ikinci el binek otolar\u0131n al\u0131m ve sat\u0131m\u0131 aras\u0131ndaki farka \u00f6zel matrah uygulanarak yap\u0131lan teslimlerde KDV oran\u0131 %18\u00a0oldu.<\/li>\n<li>Yatlar, Kotralar, Tekneler ve Gezinti Gemilerinin Teslimlerinde KDV Oran\u0131 %18\u2019e Y\u00fckseltildi:\u00a0De\u011fi\u015fiklik \u00f6ncesinde %1 olan yatlar, kotralar, tekneler ve gezinti gemilerinin\u00a0tabi oldu\u011fu KDV\u00a0oran\u0131 %18\u2019e y\u00fckseltildi.<\/li>\n<\/ul>\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 : 01.04.2022 Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/19 &nbsp; Say\u0131n M\u00fc\u015fterilerimiz; 5359 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131, 29\/03\/2022 tarih, 31793 Say\u0131l\u0131 Resmi Gazete\u2019 de Yay\u0131mlanm\u0131\u015ft\u0131r. Yay\u0131mlanan Karar ile \u201cMal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Karar\u2019da yap\u0131lan de\u011fi\u015fikliklerle; baz\u0131 mal ve hizmetlerin tabi oldu\u011fu KDV oranlar\u0131 1 Nisan, Cuma g\u00fcn\u00fcnden itibaren ge\u00e7erli olmak \u00fczere&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[92],"tags":[],"class_list":["post-3885","post","type-post","status-publish","format-standard","hentry","category-general","category-92","description-off"],"_links":{"self":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts\/3885","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/comments?post=3885"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts\/3885\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/media?parent=3885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/categories?post=3885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/tags?post=3885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}