{"id":2854,"date":"2023-02-20T11:00:00","date_gmt":"2023-02-20T08:00:00","guid":{"rendered":"http:\/\/mukellef.co\/blog\/?p=2854"},"modified":"2024-11-19T15:28:36","modified_gmt":"2024-11-19T12:28:36","slug":"kdv-tevkifati-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/kdv-tevkifati-nedir\/","title":{"rendered":"2023 KDV Tevkifat\u0131 Rehberi"},"content":{"rendered":"\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\/kdv-tevkifati-nedir\/#KDV_Tevkifati_Nedir\" >KDV Tevkifat\u0131 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\/kdv-tevkifati-nedir\/#KDV_Tevkifati_Neden_Uygulanir\" >KDV Tevkifat\u0131 Neden Uygulan\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\/kdv-tevkifati-nedir\/#KDV_Tevkifati_Nasil_Hesaplanir\" >KDV Tevkifat\u0131 Nas\u0131l Hesaplan\u0131r?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/kdv-tevkifati-nedir\/#Ornek_Tevkifatsiz_Fatura_Hesaplamasi\" >\u00d6rnek Tevkifats\u0131z Fatura Hesaplamas\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/kdv-tevkifati-nedir\/#Ornek_Tevkifatli_Fatura_Hesaplamasi\" >\u00d6rnek Tevkifatl\u0131 Fatura Hesaplamas\u0131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/kdv-tevkifati-nedir\/#KDV_Tevkifati_Nasil_Beyan_Edilir\" >KDV Tevkifat\u0131 Nas\u0131l Beyan Edilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/kdv-tevkifati-nedir\/#Diger_Kaynaklar\" >Di\u011fer Kaynaklar<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_Tevkifati_Nedir\"><\/span>KDV Tevkifat\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Kesinti anlam\u0131na gelen tevkifat, vergiler \u00f6zelinde kullan\u0131lan anlam\u0131yla; kesinti yapma, payla\u015ft\u0131rma olarak ifade edilebilir.&nbsp;<br>KDV tevkifat\u0131, teslim veya hizmet bedeli \u00fczerinden hesaplanan verginin, teslim veya hizmeti yapanlar taraf\u0131ndan de\u011fil bu i\u015flemlere muhatap olanlar taraf\u0131ndan k\u0131smen veya tamamen vergi sorumlusu s\u0131fat\u0131yla beyan edilip \u00f6denmesidir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_Tevkifati_Neden_Uygulanir\"><\/span>KDV Tevkifat\u0131 Neden Uygulan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Gelir idaresi taraf\u0131ndan vergi alaca\u011f\u0131n\u0131n garanti alt\u0131na al\u0131nmas\u0131 amac\u0131yla vergiye tabi i\u015flemlere taraf olanlar\u0131 verginin \u00f6denmesinden sorumlu tutmak ama\u00e7lanmaktad\u0131r.&nbsp;<\/p>\n\n\n\n<p>Biraz daha a\u00e7mak gerekirse; ticarete taraf olan herkes, yani mal ya da hizmet al\u0131\u015f\u0131 yapanlar da verginin tam olarak kesilip \u00f6denmesinden ve bununla ilgili di\u011fer \u00f6devleri yerine getirmekten, mal\u0131 satan veya hizmeti veren gibi sorumlu olmas\u0131 i\u00e7in getirilen bir zorunluluktur. <\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img decoding=\"async\" width=\"1383\" height=\"824\" src=\"https:\/\/i0.wp.com\/mukellef.co\/blog\/wp-content\/uploads\/2021\/02\/tevkifat-1.png?fit=760%2C453&amp;ssl=1\" alt=\"KDV Tevkifat\u0131 Hesaplamaa\" class=\"wp-image-2855\" style=\"width:380px;height:227px\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2021\/02\/tevkifat-1.png 1383w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2021\/02\/tevkifat-1-300x179.png 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2021\/02\/tevkifat-1-1024x610.png 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2021\/02\/tevkifat-1-768x458.png 768w\" sizes=\"(max-width: 1383px) 100vw, 1383px\" \/><\/figure>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_Tevkifati_Nasil_Hesaplanir\"><\/span>KDV Tevkifat\u0131 Nas\u0131l Hesaplan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Kanunda belirtilen tevkifat oranlar\u0131 \u00fczerinden hesaplama yap\u0131lmaktad\u0131r. Kar\u015f\u0131la\u015ft\u0131rmal\u0131 bir \u00f6rnekle \u00e7ok daha iyi anla\u015f\u0131lacakt\u0131r:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ornek_Tevkifatsiz_Fatura_Hesaplamasi\"><\/span><strong>\u00d6rnek <\/strong><strong>Tevkifats\u0131z<\/strong><strong> Fatura Hesaplamas\u0131<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Mal veya Hizmet Bedeli 1.000 Lira<\/p>\n\n\n\n<p>KDV Oran\u0131: %18<\/p>\n\n\n\n<p>KDV Tutar\u0131: 180 Lira<\/p>\n\n\n\n<p>Fatura Toplam\u0131: 1.180 Lira<\/p>\n\n\n\n<p>Tahsil edilecek tutar 1.180 Lira\u2019d\u0131r<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ornek_Tevkifatli_Fatura_Hesaplamasi\"><\/span><strong>\u00d6rnek <\/strong><strong>Tevkifatl\u0131<\/strong><strong> Fatura Hesaplamas\u0131<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Mal veya Hizmet Bedeli 1.000 Lira<\/p>\n\n\n\n<p>KDV Oran\u0131: %18<\/p>\n\n\n\n<p>KDV Tutar\u0131: 180 Lira<\/p>\n\n\n\n<p>KDV Tevkifat Oran\u0131: 5\/10<\/p>\n\n\n\n<p>KDV Tevkifat Tutar\u0131: 90 Lira<\/p>\n\n\n\n<p>Fatura Toplam\u0131: 1.270 Lira<\/p>\n\n\n\n<p>Tahsil edilecek tutar 1.270 Lira\u2019d\u0131r.&nbsp;M\u00fc\u015fterinizden tahsil edilecek tutar 1.270 Lira olacak, m\u00fc\u015fterinizin sizin ad\u0131n\u0131za vergi dairesine sorumlu s\u0131fat\u0131 ile beyan edip \u00f6deyece\u011fi tutar ise 90 Lira olacakt\u0131r.<\/p>\n\n\n\n<p>Hemen belirtmek gerekir ki burada sizin alaca\u011f\u0131n\u0131zdan kesinti yap\u0131larak sizin ad\u0131n\u0131za m\u00fc\u015fteriniz taraf\u0131ndan vergi dairesine \u00f6denen KDV\u2019yi vergi dairesinden iade isteyebilir ya da bor\u00e7lar\u0131n\u0131za mahsup ettirebilirsiniz. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_Tevkifati_Nasil_Beyan_Edilir\"><\/span>KDV Tevkifat\u0131 Nas\u0131l Beyan Edilir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>KDV tevkifat\u0131, teslim veya hizmet bedeli \u00fczerinden hesaplanan verginin, teslim veya hizmeti yapanlar taraf\u0131ndan de\u011fil, bu i\u015flemlere muhatap olanlar taraf\u0131ndan k\u0131smen veya tamamen vergi sorumlusu s\u0131fat\u0131yla (KDV2 beyannamesiyle) beyan edilip \u00f6denir. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Diger_Kaynaklar\"><\/span>Di\u011fer Kaynaklar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Tevkifat uygulanacak i\u015flemlere<a href=\"https:\/\/www.gib.gov.tr\/node\/89070\" target=\"_blank\" rel=\"noopener\"> buradan<\/a>, 1 Nisan&nbsp; 2023 tarihinden itibaren uygulanacak olan yeni tebli\u011f ile KDV tevkifat\u0131 kapsam\u0131na eklenen m\u00fckellef gruplar\u0131 ve oranlar\u0131nda yap\u0131lan d\u00fczenlemeye de<a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2023\/04\/20230401-5.htm\" target=\"_blank\" rel=\"noopener\"> buradan<\/a> ula\u015fabilirsiniz.<\/p>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\" class=\"rank-math-link\">Blog Anasayfa<\/a> \u00fczerinden di\u011fer yaz\u0131lar\u0131m\u0131z\u0131 da inceleyebilirsiniz. KDV tevkifat\u0131 hakk\u0131nda ya da farkl\u0131 konularda sormak istedikleriniz varsa; <a href=\"https:\/\/mukellef.co\" class=\"rank-math-link\">web sitemiz<\/a>de canl\u0131 destek,  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>KDV Tevkifat\u0131 Nedir? Kesinti anlam\u0131na gelen tevkifat, vergiler \u00f6zelinde kullan\u0131lan anlam\u0131yla; kesinti yapma, payla\u015ft\u0131rma olarak ifade edilebilir.&nbsp;KDV tevkifat\u0131, teslim veya hizmet bedeli \u00fczerinden hesaplanan verginin, teslim veya hizmeti yapanlar taraf\u0131ndan de\u011fil bu i\u015flemlere muhatap olanlar taraf\u0131ndan k\u0131smen veya tamamen vergi sorumlusu s\u0131fat\u0131yla beyan edilip \u00f6denmesidir. KDV Tevkifat\u0131 Neden Uygulan\u0131r? Gelir idaresi taraf\u0131ndan vergi alaca\u011f\u0131n\u0131n garanti &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2861,"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-2854","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\/2854","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=2854"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/2854\/revisions"}],"predecessor-version":[{"id":8774,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/2854\/revisions\/8774"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/2861"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=2854"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=2854"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=2854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}