{"id":2037,"date":"2019-09-27T12:44:41","date_gmt":"2019-09-27T12:44:41","guid":{"rendered":"http:\/\/mukellef.co\/blog\/?p=2037"},"modified":"2024-11-19T17:45:15","modified_gmt":"2024-11-19T14:45:15","slug":"reklam-harcamalarinin-vergilendirilmesi","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/reklam-harcamalarinin-vergilendirilmesi\/","title":{"rendered":"Reklam Harcamalar\u0131n\u0131n Vergilendirilmesi: KDV2 Nedir?"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">Reklam Harcamalar\u0131n\u0131n Vergilendirilmesi: KDV2 Nedir?<\/h1>\n\n\n\n<p>G\u00fcn\u00fcm\u00fczde internet \u00fczerinden al\u0131\u015fveri\u015f yapan t\u00fcketici say\u0131s\u0131 gittik\u00e7e artmaktad\u0131r. \u0130\u015fletmeler ise bu art\u0131\u015fla orant\u0131l\u0131 olarak reklam \u00e7al\u0131\u015fmalar\u0131n\u0131 internete ta\u015f\u0131makta ve reklam b\u00fct\u00e7elerinin b\u00fcy\u00fck bir k\u0131sm\u0131n\u0131 internet reklamlar\u0131na ay\u0131rmaktad\u0131r. Peki internet \u00fczerinden yap\u0131lan reklam harcamalar\u0131n\u0131n vergilendirilmesi nas\u0131l olur ve KDV2 nedir?<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" width=\"300\" height=\"205\" src=\"http:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/09\/undraw_news_go0e-300x205.png\" alt=\"\" class=\"wp-image-2053\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/09\/undraw_news_go0e-300x205.png 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/09\/undraw_news_go0e-768x526.png 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/09\/undraw_news_go0e-1024x701.png 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/09\/undraw_news_go0e.png 1142w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure>\n<\/div>\n\n\n<p><\/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\/reklam-harcamalarinin-vergilendirilmesi\/#Internet_Uzerinden_Yapilan_Reklam_Harcamalari\" >\u0130nternet \u00dczerinden Yap\u0131lan Reklam Harcamalar\u0131<\/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\/reklam-harcamalarinin-vergilendirilmesi\/#Facebook_Business_Manager\" >Facebook (Business Manager)<\/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\/reklam-harcamalarinin-vergilendirilmesi\/#Google_Google_Ads\" >Google (Google Ads)<\/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\/reklam-harcamalarinin-vergilendirilmesi\/#Internet_Uzerinden_Yapilan_Reklam_Harcamalarinin_Vergilendirilmesi\" >\u0130nternet \u00dczerinden Yap\u0131lan Reklam Harcamalar\u0131n\u0131n Vergilendirilmesi<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Internet_Uzerinden_Yapilan_Reklam_Harcamalari\"><\/span><strong>\u0130nternet \u00dczerinden Yap\u0131lan Reklam Harcamalar\u0131<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130nternet reklamlar\u0131 diyince ilk akla gelecek iki dev \u015firket vard\u0131r; Facebook ve Google.&nbsp; Reklam konusunda ipi g\u00f6\u011f\u00fcsleyen bu iki \u015firket reklam vermek isteyenler i\u00e7in olu\u015fturduklar\u0131 platformlar ile kullan\u0131c\u0131lar\u0131na b\u00fcy\u00fck kitlelere ula\u015fabilme imkan\u0131 sunmaktad\u0131r.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><br><h3><span class=\"ez-toc-section\" id=\"Facebook_Business_Manager\"><\/span>Facebook (Business Manager)<span class=\"ez-toc-section-end\"><\/span><\/h3><br><\/li>\n<\/ul>\n\n\n\n<p>2 Milyar&#8217;a yak\u0131n bir rakamla d\u00fcnya \u00fczerinde en y\u00fcksek kullan\u0131c\u0131 say\u0131s\u0131na sahip sosyal payla\u015f\u0131m sitesi \u00fcnvan\u0131n\u0131 g\u00f6\u011f\u00fcsleyen Facebook, b\u00fcnyesinde bar\u0131nd\u0131rd\u0131\u011f\u0131 Instagram&#8217;\u0131n da yapt\u0131\u011f\u0131 gibi reklam verenler i\u00e7in bir Business Manager modeli sunmaktad\u0131r. Bussines hesab\u0131 bulunan i\u015fletmeler bu platform \u00fczerinden Facebook kullan\u0131c\u0131lar\u0131na hitap eden reklamlar\u0131n\u0131&nbsp; yay\u0131nlayabiliyor ve yay\u0131nda olan reklamlar\u0131n\u0131 d\u00fczenleyebiliyor.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><br><h3><span class=\"ez-toc-section\" id=\"Google_Google_Ads\"><\/span>Google (Google Ads)<span class=\"ez-toc-section-end\"><\/span><\/h3><br><\/li>\n<\/ul>\n\n\n\n<p><span style=\"font-weight: 400;\">Google&#8217;\u0131n sunmu\u015f oldu\u011fu bir reklam hizmeti olan Google Ads ile reklam veren kullan\u0131c\u0131lar\u0131n reklamlar\u0131 aranan kelime ile ili\u015fkilendirilerek; Google arama sayfas\u0131nda arama sonu\u00e7lar\u0131ndaki pozisyonunu belirlemektedir. Bunun d\u0131\u015f\u0131nda Google&#8217;\u0131n web sitesi sahipleri i\u00e7in sundu\u011fu hizmet olan AdSense hizmeti kullanan web sitelerinde de bu reklamlar yer almaktad\u0131r.<\/span><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" width=\"300\" height=\"243\" src=\"http:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/09\/undraw_marketing_v0iu-300x243.png\" alt=\"\" class=\"wp-image-2052\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/09\/undraw_marketing_v0iu-300x243.png 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/09\/undraw_marketing_v0iu-768x623.png 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/09\/undraw_marketing_v0iu-1024x830.png 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/09\/undraw_marketing_v0iu.png 1205w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure>\n<\/div>\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Internet_Uzerinden_Yapilan_Reklam_Harcamalarinin_Vergilendirilmesi\"><\/span><strong>\u0130nternet \u00dczerinden Yap\u0131lan Reklam Harcamalar\u0131n\u0131n Vergilendirilmesi<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">Bu reklam hizmetlerinden faydalanarak harcama yapanlar\u0131n vergi kanunlar\u0131nda kar\u015f\u0131s\u0131ndaki durumu ise \u015fu \u015fekildedir; T\u00fcrkiye&#8217;de vergi m\u00fckellefi olanlar yurt d\u0131\u015f\u0131ndan elektronik ortamda ald\u0131\u011f\u0131 hizmetleri sorumlu s\u0131fat\u0131 ile 2 No&#8217;lu KDV beyannamesi ile beyan edip \u00f6demek durumundad\u0131r. Bu durumda vergi m\u00fckellefi olan i\u015fletmeler, \u00f6deme yapt\u0131klar\u0131 yurtd\u0131\u015f\u0131 firmalar\u0131 ad\u0131na vergi kesintisi yapacaklard\u0131r. Bu kesinti ile \u00f6denmesi gereken stopaj oran\u0131 %15 olarak belirlenmi\u015ftir.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Bir \u00f6rnek verecek olursak;<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">1.000 lira reklam hizmet bedeli \u00f6dedi\u011finizi varsay\u0131yoruz.&nbsp;<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">1.000 lira i\u00e7in stopaj oran\u0131nda netten br\u00fcte hesap yaparak (%15 oran) 1.176,47 br\u00fct tutara ula\u015f\u0131yoruz.<\/span><\/p>\n\n\n\n<p>Daha iyi anlamak i\u00e7in hemen tersten hesap yapal\u0131m.<\/p>\n\n\n\n<p>1.176,47&#8217;nin %15&#8217;i 176,47 eder,<\/p>\n\n\n\n<p>1.176,47 &#8211; 176,47 = 1.000\u20ba<\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">ve hesaplamalar\u0131 bu tutar \u00fczerinden yap\u0131yoruz;&nbsp;<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">%18 KDV 211,76 (KDV2 Beyannamesiyle beyan edilir)<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">%15 Stopaj 176,47 (Muhtasar beyanname ile beyan edilir)<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Burada \u00f6dedi\u011finiz KDV&#8217;yi &#8216;\u0130ndirilecek KDV&#8217; olarak, hesaplanan KDV&#8217;lerinizden, stopaj\u0131 ise gider olarak yaz\u0131p gelir vergisinden d\u00fc\u015febileceksiniz.&nbsp;<\/span><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" width=\"300\" height=\"224\" src=\"http:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/09\/undraw_Calculator_0evy-300x224.png\" alt=\"\" class=\"wp-image-2054\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/09\/undraw_Calculator_0evy-300x224.png 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/09\/undraw_Calculator_0evy-768x572.png 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/09\/undraw_Calculator_0evy-1024x763.png 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/09\/undraw_Calculator_0evy.png 1267w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure>\n<\/div>\n\n\n<p><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">\u015eayet vergi m\u00fckellefi de\u011filseniz s\u00f6z konusu vergi sorumlulu\u011funuz bulunmamaktad\u0131r. Vergi m\u00fckellefi olmayanlar\u0131n yerine bu hizmeti verenler (Google, Facebook) 3 No&#8217;lu KDV beyannamesi vererek yap\u0131lan hizmetin KDV sini \u00f6deyecektir.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Sonu\u00e7 olarak, vergi sorumlulu\u011fu Ads ticari hesap kullan\u0131c\u0131lar\u0131na mahsus olmaktad\u0131r. Ads hesab\u0131n\u0131 ticari ama\u00e7la kullan\u0131yor iseniz beyannamelerinizi verip vergilerini \u00f6deyerek bu hizmetleri giderle\u015ftirebilirsiniz.<\/span><\/p>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\">Blog Anasayfa<\/a> \u00fczerinden di\u011fer yaz\u0131lar\u0131m\u0131z\u0131 inceleyebilirsiniz. Reklam harcamalar\u0131n\u0131n vergilendirilmesi hakk\u0131nda akl\u0131n\u0131za tak\u0131lan soru i\u015faretleri i\u00e7in <a href=\"https:\/\/mukellef.co\">web sitemiz<\/a>de canl\u0131 destekten veya telefon \u00fczerinden bize ula\u015fabilirsiniz.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<span class=\"hs-cta-node hs-cta-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" id=\"914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, '914ee59c-f9be-41d2-9a32-ca2b1f2f0cff', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n","protected":false},"excerpt":{"rendered":"<p>Reklam Harcamalar\u0131n\u0131n Vergilendirilmesi: KDV2 Nedir? G\u00fcn\u00fcm\u00fczde internet \u00fczerinden al\u0131\u015fveri\u015f yapan t\u00fcketici say\u0131s\u0131 gittik\u00e7e artmaktad\u0131r. \u0130\u015fletmeler ise bu art\u0131\u015fla orant\u0131l\u0131 olarak reklam \u00e7al\u0131\u015fmalar\u0131n\u0131 internete ta\u015f\u0131makta ve reklam b\u00fct\u00e7elerinin b\u00fcy\u00fck bir k\u0131sm\u0131n\u0131 internet reklamlar\u0131na ay\u0131rmaktad\u0131r. Peki internet \u00fczerinden yap\u0131lan reklam harcamalar\u0131n\u0131n vergilendirilmesi nas\u0131l olur ve KDV2 nedir? \u0130nternet \u00dczerinden Yap\u0131lan Reklam Harcamalar\u0131 \u0130nternet reklamlar\u0131 diyince ilk akla &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2056,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-2037","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergisel-konular"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/2037","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=2037"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/2037\/revisions"}],"predecessor-version":[{"id":8802,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/2037\/revisions\/8802"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/2056"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=2037"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=2037"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=2037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}