{"id":10769,"date":"2025-08-29T17:09:34","date_gmt":"2025-08-29T14:09:34","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=10769"},"modified":"2025-09-02T10:14:17","modified_gmt":"2025-09-02T07:14:17","slug":"bedelsiz-ihracat-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/bedelsiz-ihracat-nedir\/","title":{"rendered":"Bedelsiz \u0130hracat Nedir? Bedelsiz \u0130hracat Faturas\u0131 Nas\u0131l Kesilir?"},"content":{"rendered":"\n<p>Uluslararas\u0131 ticaretin temel ilkelerinden biri, mallar\u0131n ve hizmetlerin bir bedel kar\u015f\u0131l\u0131\u011f\u0131nda el de\u011fi\u015ftirmesidir. Baz\u0131 durumlardaysa bu kural esnetilir ve farkl\u0131 prosed\u00fcrler ortaya \u00e7\u0131kar. Bedelsiz ihracat kavram\u0131 da bu istisnai durumlardan birini ifade eder ve bedelsiz ihracatta mal\u0131n yurt d\u0131\u015f\u0131na sevkiyat\u0131 i\u00e7in finansal kar\u015f\u0131l\u0131k talep edilmez. Ancak bu durum&nbsp;i\u015flemlerin denetimsiz yap\u0131labilece\u011fi anlam\u0131na gelmez. Bedelsiz ihracat da di\u011fer ihracat t\u00fcrleri gibi belirli yasal d\u00fczenlemelere ve g\u00fcmr\u00fck i\u015flemlerine tabidir. Bu y\u00f6n\u00fcyle d\u0131\u015f ticaret profesyonelleri ve ihracat\u00e7\u0131lar&nbsp;taraf\u0131ndan bilinmesi gereken \u00f6nemli bir uygulamad\u0131r.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/bedelsiz-ihracat-nedir\/#Bedelsiz_Ihracat_Nedir\" >Bedelsiz \u0130hracat Nedir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/bedelsiz-ihracat-nedir\/#Bedelsiz_Ihracat_Basvurusu_Nasil_Yapilir\" >Bedelsiz \u0130hracat Ba\u015fvurusu Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/bedelsiz-ihracat-nedir\/#Bedelsiz_Ihracat_Izni_Nereden_Alinir\" >Bedelsiz \u0130hracat \u0130zni Nereden Al\u0131n\u0131r?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/bedelsiz-ihracat-nedir\/#Bedelsiz_Ihracat_Faturasi_Nedir\" >Bedelsiz \u0130hracat Faturas\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/bedelsiz-ihracat-nedir\/#Bedelsiz_Ihracat_Faturasi_Nasil_Kesilir\" >Bedelsiz \u0130hracat Faturas\u0131 Nas\u0131l Kesilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/bedelsiz-ihracat-nedir\/#Bedelsiz_Ihracat_Faturasi_Duzenlenirken_Dikkat_Edilmesi_Gerekenler\" >Bedelsiz \u0130hracat Faturas\u0131 D\u00fczenlenirken Dikkat Edilmesi Gerekenler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/bedelsiz-ihracat-nedir\/#Bedelsiz_Ihracat_Faturasi_Ornegi\" >Bedelsiz \u0130hracat Faturas\u0131 \u00d6rne\u011fi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/bedelsiz-ihracat-nedir\/#Bedelsiz_Olarak_Ihrac_Edilen_Mallar_Nelerdir\" >Bedelsiz Olarak \u0130hra\u00e7 Edilen Mallar Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/bedelsiz-ihracat-nedir\/#Muhasebe_Yonetimini_Mukellefle_Kolaylastirin\" >Muhasebe Y\u00f6netimini M\u00fckellef&#8217;le Kolayla\u015ft\u0131r\u0131n!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/bedelsiz-ihracat-nedir\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bedelsiz_Ihracat_Nedir\"><\/span>Bedelsiz \u0130hracat Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bedelsiz ihracat, kar\u015f\u0131l\u0131\u011f\u0131nda yurt d\u0131\u015f\u0131ndan bir \u00f6deme yap\u0131lmaks\u0131z\u0131n,&nbsp;bir \u00fccret veya hizmet&nbsp;talep edilmeksizin yurt d\u0131\u015f\u0131na mal \u00e7\u0131kar\u0131lmas\u0131d\u0131r.&nbsp;Bu ihracat t\u00fcr\u00fc sat\u0131\u015f amac\u0131 ta\u015f\u0131maz; genellikle promosyon, tan\u0131t\u0131m, hediye, ba\u011f\u0131\u015f, numune g\u00f6nderimi, garanti kapsam\u0131nda de\u011fi\u015fim gibi do\u011frudan ticari olmayan gerek\u00e7elerle yap\u0131l\u0131r.&nbsp;\u0130zin s\u00fcreci sorunsuz tamamlanan \u00fcr\u00fcnler belirli \u015fartlara uygun olarak ihra\u00e7 edilebilir.<\/p>\n\n\n\n<p>Bedelsiz ihracat i\u015flemlerinin sonucunda&nbsp;ticari bir kazan\u00e7 elde edilmese de bu i\u015flemler g\u00fcmr\u00fck ve d\u0131\u015f ticaret mevzuat\u0131 a\u00e7\u0131s\u0131ndan ihracat&nbsp;olarak kabul edilir&nbsp;ve belirli prosed\u00fcrlere tabidir. Bedelsiz ihracata ili\u015fkin uygulama usul ve esaslar\u0131 12 Temmuz 2008 tarihli ve 26934 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan Bedelsiz \u0130hracata \u0130li\u015fkin Tebli\u011f ile belirlenmi\u015ftir.&nbsp;Bu tebli\u011f bedelsiz ihracat\u0131n hangi durumlarda yap\u0131labilece\u011fini ve mal\u0131n t\u00fcr\u00fcne ba\u011fl\u0131 olarak de\u011fi\u015fen izin s\u00fcre\u00e7lerini detayl\u0131ca a\u00e7\u0131klar.&nbsp;<\/p>\n\n\n\n<p>Bedelsiz ihracat uluslararas\u0131 pazarda g\u00f6r\u00fcn\u00fcrl\u00fck kazanmak, m\u00fc\u015fteri ili\u015fkilerini geli\u015ftirmek ve ticari potansiyel yaratmak i\u00e7in de\u011ferlendirilebilir. \u00d6zellikle tan\u0131t\u0131m faaliyetleri kapsam\u0131nda g\u00f6nderilen numuneler veya yeni pazarlarda \u00fcr\u00fcn testi amac\u0131yla yap\u0131lan sevkiyatlar, uzun vadeli ihracat ili\u015fkilerinin temelini olu\u015fturabilir.&nbsp;\u00d6rne\u011fin bir firma yeni bir \u00fcr\u00fcn lansman\u0131nda \u00f6nce&nbsp;yurt d\u0131\u015f\u0131ndaki&nbsp;distrib\u00fct\u00f6rlere numune g\u00f6ndererek \u00fcr\u00fcn\u00fcn\u00fcn kalitesini ve potansiyelini tan\u0131tabilir. Bu g\u00f6nderim do\u011frudan bir gelir sa\u011flamasa da&nbsp;sonraki sat\u0131n alma s\u00fcre\u00e7lerine katk\u0131 sa\u011flayabilir.<\/p>\n\n\n\n<p>Firmalar\u0131n sosyal sorumluluk projeleri kapsam\u0131nda ba\u011f\u0131\u015f yoluyla \u00fcr\u00fcn g\u00f6ndermesi gibi toplumsal fayda sa\u011flayan faaliyetlerde de bedelsiz ihracattan yararlan\u0131labilir. Bu t\u00fcr uygulamalar markan\u0131n itibar\u0131n\u0131 g\u00fc\u00e7lendirirken uluslararas\u0131 i\u015f a\u011f\u0131n\u0131 da geni\u015fletebiliir. Dolay\u0131s\u0131yla bu ihracat t\u00fcr\u00fc \u201ckar\u015f\u0131l\u0131ks\u0131z g\u00f6nderim\u201d gibi basit bir tan\u0131mdan daha fazlas\u0131n\u0131 i\u00e7eren, i\u015f geli\u015ftirme s\u00fcre\u00e7lerine entegre edilebilecek kapsaml\u0131 bir d\u0131\u015f ticaret uygulamas\u0131d\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bedelsiz_Ihracat_Basvurusu_Nasil_Yapilir\"><\/span>Bedelsiz \u0130hracat Ba\u015fvurusu Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Bedelsiz ihracat kapsam\u0131ndaki\u00a0mallar\u0131n g\u00f6nderilmesi i\u00e7in ilgili kurumlar\u0131n belirli \u015fartlar\u0131 inceleyip onaylamas\u0131 gerekir.\u00a0Ba\u015fvurular &#8220;Bedelsiz \u0130hracat Formu&#8221; arac\u0131l\u0131\u011f\u0131yla yap\u0131l\u0131r. Bu formda talep sahibine, mal\u0131n gidece\u011fi firmaya veya kurulu\u015fa, g\u00f6nderilecek mallara dair\u00a0\u00e7e\u015fitli bilgiler yer al\u0131r. Ba\u015fvuruda \u00fcr\u00fcnlere ili\u015fkin \u00e7e\u015fitli detaylar\u0131 i\u00e7eren\u00a0belgelerin\u00a0sunulmas\u0131 da s\u00fcreci h\u0131zland\u0131rabilir. \u00d6rne\u011fin garanti kapsam\u0131nda de\u011fi\u015fimi yap\u0131lacak bir \u00fcr\u00fcn i\u00e7in teknik servis raporu ya da garanti belgesi ba\u015fvuruya eklenmelidir.<\/p>\n\n\n\n<p>Bedelsiz ihra\u00e7 izinlerinin ge\u00e7erlilik s\u00fcresi 1 y\u0131ld\u0131r. Yani onay al\u0131nd\u0131ktan sonra \u00fcr\u00fcn g\u00f6nderiminin 1 y\u0131l i\u00e7inde yap\u0131lmas\u0131 gerekir. Bu s\u00fcre g\u00fcmr\u00fck mevzuat\u0131na uygun olarak belirlenmi\u015ftir ve s\u00fcre a\u015f\u0131m\u0131 durumunda iznin yenilenmesi veya yeni bir ba\u015fvurunun yap\u0131lmas\u0131 gerekebilir. Ayr\u0131ca bedelsiz ihracat\u0131n t\u00fcr\u00fcne ba\u011fl\u0131 olarak ihracat\u0131n yap\u0131ld\u0131\u011f\u0131 \u00fclkenin g\u00fcmr\u00fck mevzuat\u0131na uygunluk da g\u00f6z \u00f6n\u00fcnde bulundurulmal\u0131d\u0131r. Ba\u015fvurudan \u00f6nce hem T\u00fcrkiye\u2019deki hem al\u0131c\u0131 \u00fclkedeki d\u0131\u015f ticaret kurallar\u0131n\u0131n ara\u015ft\u0131r\u0131lmas\u0131 olas\u0131 sorunlar\u0131n \u00f6n\u00fcne ge\u00e7mek&nbsp;ad\u0131na \u00f6nemlidir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bedelsiz_Ihracat_Izni_Nereden_Alinir\"><\/span>Bedelsiz \u0130hracat \u0130zni Nereden Al\u0131n\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Bedelsiz ihracat izni i\u00e7in ba\u015fvurulmas\u0131 gereken kurum, mallar\u0131n niteli\u011fine ve piyasa de\u011ferine g\u00f6re belirlenir. De\u011feri 250.000 ABD dolar\u0131na kadar olan hediyeler, numuneler, tan\u0131t\u0131m mallar\u0131, daha \u00f6nce ihra\u00e7 edilmi\u015f mallar\u0131n uygun par\u00e7alar\u0131 ve fireleri, garanti s\u00fcresi i\u00e7inde yenilenmesi gereken&nbsp;mallar, ithal edilmi\u015f ve geri d\u00f6n\u00fc\u015f\u00fcme konu olan \u00fcr\u00fcnler ve ambalajlar gibi mallar i\u00e7in G\u00fcmr\u00fck \u0130daresine ba\u015fvuru yap\u0131l\u0131r. De\u011feri bu tutardan daha y\u00fcksek olan mallar i\u00e7inse \u0130hracat\u00e7\u0131 Birlikleri Genel Sekreterliklerine ba\u015fvuru yap\u0131l\u0131r. \u0130hracat\u00e7\u0131 Birlikleri Genel Sekreterlikleri bedelsiz ihra\u00e7 izinlerinin bir \u00f6rne\u011fini talep sahibine verirken bir \u00f6rne\u011fini ilgili G\u00fcmr\u00fck \u0130daresine ula\u015ft\u0131r\u0131r.<\/p>\n\n\n\n<p>Baz\u0131 mallar\u0131n bedelsiz ihracat\u0131 i\u00e7inse&nbsp;de\u011fere ve miktara bak\u0131lmaks\u0131z\u0131n G\u00fcmr\u00fck \u0130daresine ba\u015fvuru yap\u0131lmal\u0131d\u0131r. Bu mallar aras\u0131nda kamu kurumlar\u0131n\u0131n ve kurulu\u015flar\u0131n\u0131n, belediyelerin ve \u00fcniversitelerin g\u00f6revleri veya anla\u015fmalar\u0131 gere\u011fi g\u00f6nderecekleri mallar ve ta\u015f\u0131tlar; sava\u015f, deprem, sel, salg\u0131n hastal\u0131k, k\u0131tl\u0131k gibi afet durumlar\u0131nda kamu kurumlar\u0131 ve kurulu\u015flar\u0131, belediyeler, \u00fcniversiteler, K\u0131z\u0131lay, kamu yarar\u0131na \u00e7al\u0131\u015fan dernekler ve vak\u0131flar taraf\u0131ndan g\u00f6nderilen insani yard\u0131m malzemeleri yer al\u0131r.<\/p>\n\n\n\n<p>T\u00fcrkiye&#8217;de \u00e7al\u0131\u015fan yabanc\u0131lar, yurt d\u0131\u015f\u0131na ta\u015f\u0131nan T\u00fcrk vatanda\u015flar\u0131, yurt d\u0131\u015f\u0131nda g\u00f6revlendirilen kamu personeli, yabanc\u0131 misyon mensuplar\u0131, yurt d\u0131\u015f\u0131ndaki t\u00fczel ki\u015filer, turistler ve gurbet\u00e7iler gibi ki\u015filerin yanlar\u0131nda g\u00f6t\u00fcrece\u011fi, g\u00f6nderece\u011fi veya adlar\u0131na g\u00f6nderilecek mallar\u0131n ve ta\u015f\u0131tlar\u0131n bedelsiz ihracat\u0131na da ilgili durumlar\u0131n belgelenmesi \u015fart\u0131yla G\u00fcmr\u00fck \u0130daresince izin verilir. Bu ki\u015filerle birlikte g\u00f6t\u00fcr\u00fclmeyen, yolcudan \u00f6nce veya sonra&nbsp;g\u00f6nderilen mallar\u0131n T\u00fcrkiye\u2019de sat\u0131n al\u0131nd\u0131\u011f\u0131n\u0131n, ta\u015f\u0131tlar\u0131nsa trafik tescil kurulu\u015flar\u0131nca ve vergi dairelerince kay\u0131tlar\u0131n\u0131n kapat\u0131ld\u0131\u011f\u0131n\u0131n da belgelenmesi gerekir.<\/p>\n\n\n\n<p>Kanunlarla ve uluslararas\u0131 anla\u015fmalarla ihrac\u0131 yasaklanm\u0131\u015f mallar\u0131n bedelsiz ihracat\u0131na izin verilmez. \u0130hrac\u0131 \u00f6n izne ba\u011fl\u0131 mallar\u0131n bedelsiz olarak ihra\u00e7 edilmesiyse ilgili mercilerin \u00f6n iznine ba\u011fl\u0131d\u0131r. Ayr\u0131ca bedelsiz ihracata konu mallar i\u00e7in ihracatta uygulanan desteklerden yararlan\u0131lamaz.&nbsp;Bu nedenle bedelsiz ihracat ger\u00e7ekle\u015ftirecek firmalar\u0131n \u00fcr\u00fcnlerin tabi oldu\u011fu d\u00fczenlemeleri dikkatle incelemesi gerekir. Ba\u015fvuru ve faturaland\u0131rma gibi s\u00fcre\u00e7lerin yasal zeminde ilerlemesi, zaman ve kaynak kay\u0131plar\u0131n\u0131n \u00f6nlenmesi a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bedelsiz_Ihracat_Faturasi_Nedir\"><\/span>Bedelsiz \u0130hracat Faturas\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bedelsiz ihracat faturas\u0131 herhangi bir ticari bedel talep edilmeksizin yurt d\u0131\u015f\u0131na g\u00f6nderilen mallar i\u00e7in d\u00fczenlenen \u00f6zel bir fatura t\u00fcr\u00fcd\u00fcr. Bedelsiz ihracat i\u015flemlerinde mal g\u00f6nderilen taraf\u0131n bor\u00e7land\u0131\u011f\u0131 herhangi bir mebla\u011f olmad\u0131\u011f\u0131ndan transferin bedelsiz veya s\u0131f\u0131r bedelli ger\u00e7ekle\u015fti\u011fini g\u00f6steren&nbsp;bu fatura d\u00fczenlenir. Yani mal kar\u015f\u0131l\u0131\u011f\u0131nda bir \u00f6deme yap\u0131lmayacak olsa da s\u00f6z konusu ihracat i\u015flemi kapsam\u0131nda g\u00f6nderici firman\u0131n fatura d\u00fczenleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ortadan kalkmaz.<\/p>\n\n\n\n<p>Bu fatura mal\u0131n&nbsp;g\u00f6nderilme sebebini ve i\u00e7eri\u011fini resm\u00ee olarak belgelendirerek ihracat i\u015flemlerinin do\u011fru s\u0131n\u0131fland\u0131r\u0131lmas\u0131na katk\u0131 sa\u011flar. Bu sayede muhasebe kay\u0131tlar\u0131 daha \u015feffaf ve izlenebilir h\u00e2le gelir. Ayn\u0131 zamanda g\u00fcmr\u00fck i\u015flemlerinin sorunsuz&nbsp;tamamlanmas\u0131 kolayla\u015f\u0131r. Bedelsiz ihracat faturas\u0131 vergi incelemeleri ve denetimleri s\u0131ras\u0131nda sorumluluklar\u0131n eksiksiz yerine getirildi\u011fini belgeleyen yasal bir dayanak da olu\u015fturur.&nbsp;Yani bu fatura bir formalite olarak de\u011fil, d\u0131\u015f ticaretin yasal, mali ve operasyonel g\u00fcvenli\u011fini teminat alt\u0131na alan temel bir belge olarak de\u011ferlendirilmelidir.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"558\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/08\/bedelsiz-ihracat-faturasi-1024x558.jpg\" alt=\"bedelsiz ihracat faturas\u0131 nedir\" class=\"wp-image-10779\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/08\/bedelsiz-ihracat-faturasi-1024x558.jpg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/08\/bedelsiz-ihracat-faturasi-300x164.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/08\/bedelsiz-ihracat-faturasi-768x419.jpg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/08\/bedelsiz-ihracat-faturasi-1536x838.jpg 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/08\/bedelsiz-ihracat-faturasi.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bedelsiz_Ihracat_Faturasi_Nasil_Kesilir\"><\/span>Bedelsiz \u0130hracat Faturas\u0131 Nas\u0131l Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bedelsiz ihracat, g\u00fcmr\u00fck ve muhasebe i\u015flemleri a\u00e7\u0131s\u0131ndan belirli usullere g\u00f6re y\u00fcr\u00fct\u00fclmelidir. Bu do\u011frultuda&nbsp;e-fatura m\u00fckellefi olan firmalar bedelsiz ihracat faturalar\u0131n\u0131 elektronik ortamda d\u00fczenlemek zorundad\u0131r. Bedelsiz ihracat faturas\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B) \u00fczerinden e-fatura sistemi arac\u0131l\u0131\u011f\u0131yla olu\u015fturulur.&nbsp;<\/p>\n\n\n\n<p>Bedelsiz ihracat faturas\u0131 d\u00fczenlerken \u015fu ad\u0131mlar izlenmelidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Faturan\u0131n T\u00fcr\u00fcn\u00fcn Belirtilmesi:&nbsp;<\/strong>Faturan\u0131n \u00fczerinde \u201cBedelsizdir\u201d ya da &#8220;S\u0131f\u0131r Bedellidir&#8221; ibaresi a\u00e7\u0131k\u00e7a yer almal\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>Fatura Tutar\u0131n\u0131n &#8220;0&#8221; Olarak G\u00f6sterilmesi: <\/strong>\u0130hracata konu bir ticari bedel s\u00f6z konusu olmad\u0131\u011f\u0131ndan faturadaki payableamount (\u00f6denecek tutar) alan\u0131na &#8220;0&#8221; (s\u0131f\u0131r) yaz\u0131l\u0131r.<\/li>\n\n\n\n<li><strong>\u0130hracat\u00e7\u0131n\u0131n ve Al\u0131c\u0131n\u0131n Bilgilerinin Yaz\u0131lmas\u0131:&nbsp;<\/strong>Bedelsiz ihracat faturas\u0131 standart bir fatura format\u0131nda d\u00fczenlenir. \u0130hracat\u00e7\u0131 firman\u0131n ve al\u0131c\u0131n\u0131n \u00fcnvan\u0131, vergi kimlik numaras\u0131, ileti\u015fim numaras\u0131 ve adresi gibi bilgiler eksiksiz yer almal\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>GTIP ve Mal Tan\u0131m\u0131n\u0131n Yap\u0131lmas\u0131:&nbsp;<\/strong>G\u00f6nderilen \u00fcr\u00fcne ait G\u00fcmr\u00fck Tarife \u0130statistik Pozisyonu (GT\u0130P) ve \u00fcr\u00fcn\u00fcn tan\u0131m\u0131 eksiksiz girilmelidir.<\/li>\n\n\n\n<li><strong>Faturan\u0131n \u0130\u00e7eri\u011finin Tamamlanmas\u0131:&nbsp;<\/strong>Standart faturada oldu\u011fu gibi miktar, birim, teslim \u015fekli, men\u015fe \u00fclke gibi bilgiler de eksiksiz girilir.&nbsp;<\/li>\n\n\n\n<li><strong>\u0130mzan\u0131n ve Ka\u015fenin Tamamlanmas\u0131:&nbsp;<\/strong>Fatura firma yetkilisi taraf\u0131ndan imzalanmal\u0131 ve firman\u0131n ka\u015fesiyle onaylanmal\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>Vergi Y\u00fck\u00fcml\u00fcl\u00fcklerinin ve Bildirimlerinin Y\u00f6netilmesi:&nbsp;<\/strong>Bedelsiz ihracatta Katma De\u011fer Vergisi (KDV) hesaplanmaz ve faturada g\u00f6sterilmez. Ancak \u20ba5.000 de\u011ferini a\u015fan mal ve hizmet al\u0131\u015f\/sat\u0131\u015flar\u0131n\u0131n Ba-Bs formuyla beyan edilmesi gerekir.&nbsp;Dolay\u0131s\u0131yla bedelsiz bir i\u015flem s\u00f6z konusu olsa da bu belgeler vergi idaresi nezdinde beyan kapsam\u0131ndad\u0131r. Bedelsiz ihracat i\u015flemleri sebebiyle y\u00fcklenilen KDV, 3065 Say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu&#8217;nda \u00f6ng\u00f6r\u00fclen indirime konu edilir, kalan k\u0131sm\u0131n iadesi s\u00f6z konusu olur.<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck Beyannamesine Ekleme:&nbsp;<\/strong>Bedelsiz olarak d\u00fczenlenen ihracat faturas\u0131 ilgili g\u00fcmr\u00fck beyannamesine eklenmek \u00fczere ibraz edilir. Numune g\u00f6nderimlerinde al\u0131c\u0131 firmayla yap\u0131lan yaz\u0131\u015fmalar, garanti de\u011fi\u015fimiyle ilgili teknik belgeler ya da fuar kat\u0131l\u0131m sertifikalar\u0131 gibi ek dok\u00fcmanlar g\u00fcmr\u00fck idaresi taraf\u0131ndan ayr\u0131ca talep edilebilir.&nbsp;<\/li>\n\n\n\n<li><strong>Muhasebe Kay\u0131tlar\u0131n\u0131 Yap\u0131land\u0131rma:&nbsp;<\/strong>Bedelsiz ihracat sat\u0131\u015f\u0131, geliri yaratmad\u0131\u011f\u0131ndan do\u011frudan gelir hesaplar\u0131na yans\u0131t\u0131lmaz. Stoklar\u0131 ve maliyeti etkiledi\u011finden muhasebe kay\u0131tlar\u0131nda maliyet hesaplar\u0131 \u00fczerinden de\u011ferlendirilir.<\/li>\n<\/ul>\n\n\n\n<p>Bedelsiz ihracat i\u015flemleri ticari bir bedel i\u00e7ermese de resm\u00ee belgelerin titizlikle d\u00fczenlenmesi d\u0131\u015f ticaret operasyonlar\u0131n\u0131n sa\u011fl\u0131kl\u0131 y\u00f6netilmesi i\u00e7in kritiktir. Bu nedenle bedelsiz ihracat faturas\u0131 d\u00fczenlerken bu ad\u0131mlar\u0131n eksiksiz ve do\u011fru uygulanmas\u0131 hem ihracat s\u00fcrecinin yasal gerekliliklere uygun ilerlemesini sa\u011flar hem vergi ve g\u00fcmr\u00fck denetimlerinde firmay\u0131 g\u00fcvence alt\u0131na al\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bedelsiz_Ihracat_Faturasi_Duzenlenirken_Dikkat_Edilmesi_Gerekenler\"><\/span>Bedelsiz \u0130hracat Faturas\u0131 D\u00fczenlenirken Dikkat Edilmesi Gerekenler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bedelsiz ihracat faturas\u0131&nbsp;olu\u015fturma s\u00fcrecinde dikkat edilmesi gereken ba\u015fl\u0131ca noktalar \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bedelsiz ihracat faturas\u0131n\u0131n ticari faturalardan fark\u0131, bedelsiz g\u00f6nderilen bir mal i\u00e7in d\u00fczenlenmesidir. Bu nedenle faturan\u0131n \u00fczerinde &#8220;Bedelsiz,&#8221; &#8220;Bedelsiz G\u00f6nderim,&#8221; &#8220;S\u0131f\u0131r Bedelli&#8221; gibi ibarelerin a\u00e7\u0131k\u00e7a yer almas\u0131 gerekir.<\/li>\n\n\n\n<li>\u0130hracat i\u015flemi bedelsiz oldu\u011fundan faturada detayl\u0131 bilgiye yer vermeye gerek olmad\u0131\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclmemelidir. Standart bir faturada yer almas\u0131 gereken firma bilgileri, mal\u0131n tan\u0131m\u0131, GTIP kodu, fatura d\u00fczenleme tarihi ve fatura numaras\u0131 gibi bilgiler bedelsiz ihracat faturas\u0131nda da eksiksiz yer almal\u0131d\u0131r.<\/li>\n\n\n\n<li>Bedelsiz ihracat faturas\u0131nda KDV hesaplanmad\u0131\u011f\u0131ndan faturada &#8220;KDV&#8217;sizdir&#8221; ibaresine yer verilmelidir.&nbsp;\u20ba5.000&#8217;n\u0131 a\u015fan&nbsp;i\u015flemlerde&nbsp;Ba-Bs bildirim formlar\u0131n\u0131n d\u00fczenlenmesi gerekti\u011fi de unutulmamal\u0131d\u0131r.<\/li>\n\n\n\n<li>Fatura g\u00fcmr\u00fck idaresine bildirilmek \u00fczere haz\u0131rlanmal\u0131 ve g\u00fcmr\u00fck beyannamesine eklenmelidir.<\/li>\n\n\n\n<li>Al\u0131c\u0131n\u0131n \u00fclkesindeki d\u00fczenlemelere ba\u011fl\u0131 olarak bedelsiz g\u00f6nderilen \u00fcr\u00fcnler i\u00e7in ek belgeler istenebilir. \u0130hracat i\u015flemlerine ba\u015flamadan \u00f6nce al\u0131c\u0131yla g\u00f6r\u00fc\u015ferek bu gereklilikleri \u00f6\u011frenmek ve haz\u0131rl\u0131k yapmak faydal\u0131 olur.&nbsp;&nbsp;<\/li>\n\n\n\n<li>Bedelsiz ihracat faturas\u0131n\u0131n iptal edilmesi gerekirse bu i\u015flem Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n e-Fatura Sistemi \u00fczerinden, fatura iptali \u015fartlar\u0131na uygun \u015fekilde tamamlanmal\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li>Yanl\u0131\u015f faturaland\u0131rma, eksik belge d\u00fczenleme ya da mevzuata ayk\u0131r\u0131 g\u00f6nderimler firmalar i\u00e7in idari para cezalar\u0131na veya g\u00fcmr\u00fck i\u015flemlerinde gecikmelere yol a\u00e7abilir. Bu nedenle bedelsiz ihracat s\u00fcre\u00e7lerinde dan\u0131\u015fmanl\u0131k deste\u011fi almak riskleri minimize etmeyi ve i\u015flemleri yasal \u00e7er\u00e7evede y\u00fcr\u00fctmeyi sa\u011flayabilir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bedelsiz_Ihracat_Faturasi_Ornegi\"><\/span>Bedelsiz \u0130hracat Faturas\u0131 \u00d6rne\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bedelsiz ihracat faturas\u0131na \u00f6rnek te\u015fkil edebilecek format \u015fu \u015fekildedir:<\/p>\n\n\n\n<p>Fatura T\u00fcr\u00fc: BEDELS\u0130Z\/\u0130ST\u0130SNA<\/p>\n\n\n\n<p>Fatura Tarihi (Invoice Date): 04.06.2025<\/p>\n\n\n\n<p>Fatura Numaras\u0131: (Invoice Number):&nbsp;2025-BDF-001<\/p>\n\n\n\n<p><strong>\u0130hracat\u00e7\u0131ya Ait Bilgiler (Exporter&#8217;s Information):<\/strong><\/p>\n\n\n\n<p>Kurum\/Kurulu\u015f\/\u0130\u015fletme Ad\u0131 (Company\/Institution Name): XXXX \u0130hracat Ltd. \u015eti.<br>Vergi Kimlik No&nbsp;(\/Tax ID Number):&nbsp;1234567890<br>Telefon No&nbsp;(Phone Number):&nbsp;+90 111 111 11 11<br>e-Posta Adresi (Email Address):&nbsp;info@xxxxexport.com<br>Tebligata Esas Adres (Registered Address):&nbsp;Atat\u00fcrk Cad. No: 123, \u0130stanbul, T\u00fcrkiye<\/p>\n\n\n\n<p><strong>Al\u0131c\u0131n\u0131n Bilgileri&nbsp;(Recipient&#8217;s Information):<\/strong><\/p>\n\n\n\n<p>Kurum\/Kurulu\u015f\/\u0130\u015fletme Ad\u0131 (Company\/Institution Name): YYYY Import&nbsp;<br>Vergi Kimlik No&nbsp;(Tax ID Number):&nbsp;DE987654321<br>Telefon No (Phone Number):&nbsp;+49 11&nbsp;111 1111<br>e-Posta Adresi (Email Address):&nbsp;contact@yyyyimport.de<br>Tebligata Esas Adres (Registered Address):&nbsp;Musterstrasse 45, Berlin, Almanya<\/p>\n\n\n\n<p><strong>\u00dcr\u00fcn Bilgileri (Product Details):<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>S\u0131ra No (No)<\/td><td>Mal\u0131n Tan\u0131m\u0131 ve A\u00e7\u0131klamas\u0131 (Description of Goods)&nbsp;<\/td><td>Miktar (Quantity)<\/td><td>Birim Fiyat (Unit Price)<\/td><td>\n<p>\u0130skonto Oran\u0131&nbsp;<\/p>\n<p>(Discount Rate)<\/p>\n<\/td><td>\n<p>\u0130skonto Tutar\u0131&nbsp;<\/p>\n<p>(Discount Amount)<\/p>\n<\/td><td>\n<p>KDV Oran\u0131&nbsp;<\/p>\n<p>(VAT Rate)<\/p>\n<\/td><td>\n<p>KDV Tutar\u0131&nbsp;<\/p>\n<p>(VAT Amount)<\/p>\n<\/td><td>\n<p>GTIP Kodu<\/p>\n<p>(HS Code)<\/p>\n<\/td><\/tr><tr><td>1<\/td><td>Numune \u00dcr\u00fcn Model XYZ\/Sample Product Model XYZ<\/td><td>&nbsp;10<\/td><td>&nbsp;0<\/td><td>&nbsp;%0<\/td><td>&nbsp;0<\/td><td>%0<\/td><td>0<\/td><td>12&#8230;12<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Teslim \u015eekli (Terms of Delivery)<\/td><td>Men\u015fe \u00dclke&nbsp;(Country of Origin)<\/td><td>Toplam Tutar (Total Price)<\/td><td>Toplam \u0130skonto (Total Discount)<\/td><td>Hesaplanan KDV&nbsp;(Calculated VAT)<\/td><td>\u00d6denecek Tutar (Amount Payable)<\/td><\/tr><tr><td>EXW<\/td><td>T\u00fcrkiye<\/td><td>\u20ba0<\/td><td>\u20ba0<\/td><td>\u20ba0<\/td><td>\u20ba0<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>A\u00e7\u0131klama (Description):<\/strong><\/p>\n\n\n\n<p>Mal bedelsiz olarak g\u00f6nderilmi\u015f olup herhangi bir ticari de\u011fer i\u00e7ermemektedir. Bu fatura yasal zorunluluklar kapsam\u0131nda d\u00fczenlenmi\u015ftir.<\/p>\n\n\n\n<p>The goods are sent free of charge and contain no commercial value. This invoice is issued in accordance with legal requirements.<strong><br><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bedelsiz_Olarak_Ihrac_Edilen_Mallar_Nelerdir\"><\/span>Bedelsiz Olarak \u0130hra\u00e7 Edilen Mallar Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bedelsiz mallar\u0131n veya ta\u015f\u0131tlar\u0131n ki\u015fisel, kurumsal ve kamusal gerek\u00e7elerle yurt d\u0131\u015f\u0131na g\u00f6nderilmesi m\u00fcmk\u00fcnd\u00fcr.&nbsp;Bedelsiz ihracat i\u015flemleri genellikle \u015fu ama\u00e7larla yap\u0131l\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Numune:&nbsp;<\/strong>Potansiyel m\u00fc\u015fterilere \u00fcr\u00fcn tan\u0131t\u0131m\u0131 amac\u0131yla numune g\u00f6nderilebilir.<\/li>\n\n\n\n<li><strong>Promosyon:<\/strong> Tan\u0131t\u0131m ve pazarlama amac\u0131yla promosyon \u00fcr\u00fcnler g\u00f6nderilebilir.<\/li>\n\n\n\n<li><strong>Hediye:<\/strong> M\u00fc\u015fterilere veya i\u015f ortaklar\u0131na hediye g\u00f6nderilebilir.<\/li>\n\n\n\n<li><strong>Sergi:<\/strong> Fuarlarda, sergilerde ve tan\u0131t\u0131m etkinliklerinde kullan\u0131lmak amac\u0131yla \u00fcr\u00fcn g\u00f6nderilebilir.<\/li>\n\n\n\n<li><strong>Teknik&nbsp;Servis:<\/strong> Bak\u0131m veya onar\u0131m i\u00e7in garanti kapsam\u0131ndaki \u00fcr\u00fcnler ve yedek par\u00e7alar g\u00f6nderilebilir.<\/li>\n\n\n\n<li><strong>Ba\u011f\u0131\u015f:<\/strong> Destek amac\u0131yla yard\u0131m kurulu\u015flar\u0131na ya da resm\u00ee makamlara yard\u0131m malzemesi g\u00f6nderilebilir.<\/li>\n\n\n\n<li><strong>E\u011fitim:&nbsp;<\/strong>Seminerlerde ya da e\u011fitimlerde kullan\u0131lacak ekipmanlar g\u00f6nderilebilir.<\/li>\n\n\n\n<li><strong>Test:&nbsp;<\/strong>Akredite kurulu\u015flar\u0131 taraf\u0131ndan test edilmek \u00fczere \u00fcr\u00fcn g\u00f6nderilebilir.<\/li>\n<\/ul>\n\n\n\n<p>\u0130lgili mevzuat bu g\u00f6nderimleri belirli ko\u015fullara ba\u011flar ve bedelsiz ihracata konu olabilecek mal gruplar\u0131n\u0131 a\u00e7\u0131k\u00e7a tan\u0131mlar. Bedelsiz ihracat kapsam\u0131nda de\u011ferlendirilen mallar Bedelsiz \u0130hracata \u0130li\u015fkin Tebli\u011f&#8217;de \u015f\u00f6yle s\u0131ralanm\u0131\u015ft\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ger\u00e7ek veya t\u00fczel ki\u015filer taraf\u0131ndan g\u00f6t\u00fcr\u00fclen veya g\u00f6nderilen hediyeler, ticari usullere uygun miktardaki numuneler, reklam ve tan\u0131t\u0131m ama\u00e7l\u0131 mallar, yeniden kullan\u0131ma veya geri d\u00f6n\u00fc\u015f\u00fcme konu ithal edilmi\u015f mallar ve ambalaj malzemeleri,<\/li>\n\n\n\n<li>Daha \u00f6nce usul\u00fcne uygun ihra\u00e7 edilmi\u015f mallar\u0131n bedelsiz g\u00f6nderilmesi ticari \u00f6rf ve adetlere uygun olan par\u00e7alar\u0131, fireleri, garantili olarak ihra\u00e7 edilen mallar\u0131n garanti s\u00fcresi i\u00e7inde yenilenmesi gereken par\u00e7alar\u0131,<\/li>\n\n\n\n<li>T\u00fcrkiye&#8217;de \u00e7al\u0131\u015fan yabanc\u0131lar\u0131n, yurt d\u0131\u015f\u0131na ta\u015f\u0131nan&nbsp;T\u00fcrk vatanda\u015flar\u0131n\u0131n, daimi veya ge\u00e7ici g\u00f6revle yurt d\u0131\u015f\u0131na giden kamu g\u00f6revlilerinin, yabanc\u0131 misyon mensuplar\u0131n\u0131n durumlar\u0131n\u0131n ilgili mercilerce belgelenmesi \u015fart\u0131yla, beraberlerinde g\u00f6t\u00fcrece\u011fi, g\u00f6nderece\u011fi veya ad\u0131na g\u00f6nderilecek mallar ve ta\u015f\u0131tlar,<\/li>\n\n\n\n<li>Yurt d\u0131\u015f\u0131nda yerle\u015fik t\u00fczel ki\u015filerin, yabanc\u0131 uyruklu turistlerin ve yurt d\u0131\u015f\u0131nda ikamet eden T\u00fcrk vatanda\u015flar\u0131n\u0131n beraberlerinde g\u00f6t\u00fcrece\u011fi, g\u00f6nderece\u011fi veya ad\u0131na g\u00f6nderilecek mallar ve ta\u015f\u0131tlar,<\/li>\n\n\n\n<li>Kamu kurumlar\u0131n\u0131n ve kurulu\u015flar\u0131n\u0131n, belediyelerin ve \u00fcniversitelerin g\u00f6revleri veya anla\u015fmalar\u0131 \u00e7er\u00e7evesinde g\u00f6nderece\u011fi mallar ve ta\u015f\u0131tlar,<\/li>\n\n\n\n<li>Sava\u015f, deprem, sel, salg\u0131n hastal\u0131k, k\u0131tl\u0131k gibi afet durumlar\u0131nda kamu kurumlar\u0131 ve kurulu\u015flar\u0131, belediyeler, \u00fcniversiteler, K\u0131z\u0131lay, kamu yarar\u0131na \u00e7al\u0131\u015fan dernekler ve vak\u0131flar taraf\u0131ndan g\u00f6nderecek insani yard\u0131m malzemeleri.<\/li>\n<\/ul>\n\n\n\n<p>Bedelsiz ihracat hangi gerek\u00e7eyle yap\u0131l\u0131rsa yap\u0131ls\u0131n bu g\u00f6nderimlerin yasal zemine oturmas\u0131 ve uygun belgelerle desteklenmesi gerekir. Bu nedenle bedelsiz ihracata konu mallar belirlenirken hem mevzuat hem uygulamadaki detaylar dikkatle de\u011ferlendirilmelidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Muhasebe_Yonetimini_Mukellefle_Kolaylastirin\"><\/span>Muhasebe Y\u00f6netimini M\u00fckellef&#8217;le Kolayla\u015ft\u0131r\u0131n!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bedelsiz ihracat gibi s\u00fcre\u00e7ler mevzuata h\u00e2kim olmay\u0131 ve \u00f6n haz\u0131rl\u0131k yapmay\u0131 gerektirdi\u011finden zaman zaman karma\u015f\u0131k g\u00f6r\u00fcnebilir. Bu s\u00fcre\u00e7lerde do\u011fru y\u00f6nlendirme ve titiz takip, i\u015flerin sorunsuz ilerlemesi a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131r. <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a> olarak firman\u0131z\u0131n yasal uyumlulu\u011funun sa\u011flanmas\u0131 ve i\u015f s\u00fcre\u00e7lerinin h\u0131zlanmas\u0131 i\u00e7in kapsaml\u0131 hizmetler sunuyoruz. Online muhasebe hizmetimizle faturaland\u0131rma s\u00fcre\u00e7lerinizi kolayla\u015ft\u0131r\u0131yor, muhasebe kay\u0131tlar\u0131n\u0131z\u0131 d\u00fczenleyerek sizi vergi beyan d\u00f6nemlerine haz\u0131r h\u00e2le getiriyoruz. Deneyimli ekibimizin size ula\u015fmas\u0131 i\u00e7in hemen <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">hesap olu\u015fturabilirsiniz<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yararlanilan_Kaynaklar\"><\/span>Yararlan\u0131lan Kaynaklar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2008\/07\/20080712-13.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2008\/07\/20080712-13.htm<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.igmd.org.tr\/bedelsiz-ihracat25092020-124229_haberi\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.igmd.org.tr\/bedelsiz-ihracat25092020-124229_haberi<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.gib.gov.tr\/node\/91594\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.gib.gov.tr\/node\/91594<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efatura.gtb.gov.tr\/files\/Kilavuz.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/efatura.gtb.gov.tr\/files\/Kilavuz.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ticaret.gov.tr\/data\/5d483e8313b8762b40ceaedc\/adb3613ef2553f1e59bd7a7560d2946e.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/ticaret.gov.tr\/data\/5d483e8313b8762b40ceaedc\/adb3613ef2553f1e59bd7a7560d2946e.pdf<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Uluslararas\u0131 ticaretin temel ilkelerinden biri, mallar\u0131n ve hizmetlerin bir bedel kar\u015f\u0131l\u0131\u011f\u0131nda el de\u011fi\u015ftirmesidir. Baz\u0131 durumlardaysa bu kural esnetilir ve farkl\u0131 prosed\u00fcrler ortaya \u00e7\u0131kar. Bedelsiz ihracat kavram\u0131 da bu istisnai durumlardan birini ifade eder ve bedelsiz ihracatta mal\u0131n yurt d\u0131\u015f\u0131na sevkiyat\u0131 i\u00e7in finansal kar\u015f\u0131l\u0131k talep edilmez. Ancak bu durum&nbsp;i\u015flemlerin denetimsiz yap\u0131labilece\u011fi anlam\u0131na gelmez. Bedelsiz ihracat da &#8230;<\/p>\n","protected":false},"author":29,"featured_media":10778,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[382],"tags":[],"class_list":["post-10769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirket-yonetimi"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10769","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=10769"}],"version-history":[{"count":2,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10769\/revisions"}],"predecessor-version":[{"id":10791,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10769\/revisions\/10791"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/10778"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=10769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=10769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=10769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}