{"id":2966,"date":"2022-05-10T10:30:00","date_gmt":"2022-05-10T07:30:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=2966"},"modified":"2024-11-19T15:37:00","modified_gmt":"2024-11-19T12:37:00","slug":"tevkifatli-fatura-hakkinda-bilinmesi-gereken-4-konu","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/tevkifatli-fatura-hakkinda-bilinmesi-gereken-4-konu\/","title":{"rendered":"Tevkifatl\u0131 Fatura Hakk\u0131nda Bilinmesi Gereken 4 Konu"},"content":{"rendered":"\n<p>Tevkifat, kesinti anlam\u0131na gelmektedir. Tevkifatl\u0131 fatura ise faturaya yans\u0131yan verginin al\u0131c\u0131 ve sat\u0131c\u0131 aras\u0131nda payla\u015f\u0131lmas\u0131d\u0131r. Normal ya da irsaliyeli faturayla ayn\u0131 niteliklere sahiptir. Di\u011fer faturalardan fark\u0131 iki taraf i\u00e7in b\u00f6l\u00fc\u015ft\u00fcr\u00fclerek ikisinden de al\u0131n\u0131yor olmas\u0131d\u0131r. Peki, tevkifatl\u0131 fatura nas\u0131l hesaplan\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\/tevkifatli-fatura-hakkinda-bilinmesi-gereken-4-konu\/#1_Tevkifatli_Fatura_Nasil_Hesaplanir\" >1) Tevkifatl\u0131 Fatura Nas\u0131l Hesaplan\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/tevkifatli-fatura-hakkinda-bilinmesi-gereken-4-konu\/#2_Tevkifat_Uygulanabilecek_Islemler_Nelerdir\" >2) Tevkifat Uygulanabilecek \u0130\u015flemler Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/tevkifatli-fatura-hakkinda-bilinmesi-gereken-4-konu\/#3_Tevkifat_Oranlari_Nedir\" >3) Tevkifat Oranlar\u0131 Nedir?<\/a><\/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\/tevkifatli-fatura-hakkinda-bilinmesi-gereken-4-konu\/#4_Tevkifatli_Fatura_Cesitleri_Nedir\" >4) Tevkifatl\u0131 Fatura \u00c7e\u015fitleri 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\/tevkifatli-fatura-hakkinda-bilinmesi-gereken-4-konu\/#Tevkifatli_Faturalarinizi_Mukellef_ile_Kolayca_Hazirlayin\" >Tevkifatl\u0131 Faturalar\u0131n\u0131z\u0131 M\u00fckellef ile Kolayca Haz\u0131rlay\u0131n!<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Tevkifatli_Fatura_Nasil_Hesaplanir\"><\/span><strong>1) Tevkifatl\u0131 Fatura Nas\u0131l Hesaplan\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tevkifatl\u0131 faturan\u0131n hesaplanmas\u0131 konusunda \u00f6ncelikle bilinmesi gereken konu tevkifat oranlar\u0131n\u0131n de\u011fi\u015fiklik g\u00f6sterebildi\u011fidir. Talep \u00f6ncesinde uygulanacak oran\u0131 mutlaka bilmelisiniz. Bu oran yar\u0131 yar\u0131ya olabildi\u011fi gibi 9\/10 gibi bir oran da olabilir. \u00d6rne\u011fin; KDV hari\u00e7 bir \u00fcr\u00fcn\u00fcn fiyat\u0131 2000 TL ise, bu \u00fcr\u00fcn\u00fcn sat\u0131lmas\u0131n\u0131n ard\u0131ndan haz\u0131rlanan faturaya %18 oran\u0131nda KDV eklenir. Bu vergi 360 TL\u2019ye tekab\u00fcl etmekle birlikte, faturan\u0131n son hali 2360 TL olur. Bu ba\u011flamda, sat\u0131c\u0131n\u0131n 360 TL KDV \u00f6demesi gerekir; ancak bu faturada yar\u0131 yar\u0131ya oranda bir tevkifat bulunuyorsa KDV\u2019nin 180 TL\u2019si sat\u0131c\u0131ya, kalan 180 TL ise al\u0131c\u0131ya ait olmaktad\u0131r.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Tevkifat_Uygulanabilecek_Islemler_Nelerdir\"><\/span><strong>2) Tevkifat Uygulanabilecek \u0130\u015flemler Nelerdir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tevkifatl\u0131 fatura, her \u00fcr\u00fcn ya da i\u015flem i\u00e7in uygulanmamaktad\u0131r. Kanunlar\u0131n belirledi\u011fi baz\u0131 i\u015flemler i\u00e7in uygulanabilmektedir. Tevkifat uygulanabilen i\u015flemler ise a\u015fa\u011f\u0131daki gibidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Belirli yap\u0131m i\u015fleri ve bunlara ait m\u00fchendislik-mimarl\u0131k hizmetleri<\/li>\n\n\n\n<li>Temizlik, bah\u00e7e ve \u00e7evre bak\u0131m hizmetleri<\/li>\n\n\n\n<li>\u00d6zel g\u00fcvenlik hizmetleri<\/li>\n\n\n\n<li>Makine, te\u00e7hizat, demirba\u015f ve ta\u015f\u0131tlara ili\u015fkin tamir, bak\u0131m ve onar\u0131m hizmetleri<\/li>\n\n\n\n<li>Yemek servisi<\/li>\n\n\n\n<li>Dan\u0131\u015fmanl\u0131k ve denetim hizmetleri<\/li>\n\n\n\n<li>Yap\u0131 denetim hizmetleri<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_Tevkifat_Oranlari_Nedir\"><\/span><strong>3) Tevkifat Oranlar\u0131 Nedir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tevkifat oranlar\u0131, i\u015fletme ve \u00fcr\u00fcne ba\u011fl\u0131 olarak de\u011fi\u015fmektedir. Detayl\u0131 bilgilere Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131&#8217;n\u0131n resmi<a href=\"https:\/\/www.gib.gov.tr\/node\/86891\" target=\"_blank\" rel=\"noopener\"> sayfas\u0131ndan<\/a> ula\u015fabilirsiniz. A\u015fa\u011f\u0131da baz\u0131 \u00fcr\u00fcn ve i\u015flemler i\u00e7in tevkifat oranlar\u0131 verilmi\u015ftir. Bunlar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yap\u0131m i\u015fleri ve bu i\u015flerle beraber yap\u0131lan mimarl\u0131k, m\u00fchendislik ve et\u00fct, proje hizmetleri: %40<\/li>\n\n\n\n<li>Dan\u0131\u015fmanl\u0131k, plan, proje, et\u00fct, denetim vb. hizmetleri: %90<\/li>\n\n\n\n<li>Demirba\u015f,makine, te\u00e7hizat ve ta\u015f\u0131tlar\u0131n onar\u0131m, bak\u0131m ve tadilatlar\u0131: % 70<\/li>\n\n\n\n<li>Yemek servis ve organizasyon hizmetleri: %50<\/li>\n\n\n\n<li>\u0130\u015fg\u00fcc\u00fc temin hizmetleri: %90<\/li>\n\n\n\n<li>Yap\u0131 denetim hizmetleri: %90<\/li>\n\n\n\n<li>Fason olarak yapt\u0131r\u0131lan tekstil ve konfeksiyon i\u015fleri, \u00e7anta ve ayakkab\u0131 dikim i\u015fleri ve bu i\u015flere arac\u0131l\u0131k hizmetleri: %70<\/li>\n\n\n\n<li>Turistik ma\u011fazalara verilen m\u00fc\u015fteri bulma hizmetleri: %90<\/li>\n\n\n\n<li>Spor kul\u00fcplerinin yay\u0131n, reklam ve isim hakk\u0131 gelirlerine konu i\u015flemleri: %90<\/li>\n\n\n\n<li>\u00c7evre, temizlik, ve bah\u00e7e bak\u0131m hizmetleri: %90<\/li>\n\n\n\n<li>Servis ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hizmetleri: %50<\/li>\n\n\n\n<li>Bask\u0131 ve bas\u0131m hizmetleri: %70<\/li>\n\n\n\n<li>5018 say\u0131l\u0131 kanuna ekli cetvellerde yer alanlar\u0131n hizmet al\u0131mlar\u0131: %50<\/li>\n\n\n\n<li>Orman i\u015fletme m\u00fcd\u00fcrl\u00fcklerine verilen hizmetler: %50<\/li>\n\n\n\n<li>Bas\u0131n ilan hizmetleri: %70<\/li>\n\n\n\n<li>K\u00fcl\u00e7e metal teslimleri: %70<\/li>\n\n\n\n<li>Hurda at\u0131k teslimi: %90<\/li>\n\n\n\n<li>Bak\u0131r, \u00e7inko ve al\u00fcminyum \u00fcr\u00fcnlerinin tesliminde: %70<\/li>\n\n\n\n<li>Metal, plastik, lastik, kau\u00e7uk, ka\u011f\u0131t, cam hurda ve at\u0131klardan elde edilen hammadde teslimi: %90<\/li>\n\n\n\n<li>Pamuk, tiftik, y\u00fcn, ham post ve deri teslimi: %90<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_Tevkifatli_Fatura_Cesitleri_Nedir\"><\/span><strong>4) Tevkifatl\u0131 Fatura \u00c7e\u015fitleri Nedir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tevkifat iki t\u00fcrl\u00fc yap\u0131lmaktad\u0131r. \u0130lki gelir vergisi tevkifat\u0131, ikincisi de KDV tevkifat\u0131d\u0131r. Gelir vergisi tevkifat\u0131; Gelir Vergisi Kanunu 94. maddesindeki gelir t\u00fcrlerini kapsar ve bunun \u00fczerinden Bakanlar Kurulu\u2019nun belirledi\u011fi oranlarda kesinti yap\u0131l\u0131r. Gelir vergisi tevkifat oranlar\u0131n\u0131, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n (G\u0130B) resmi sayfas\u0131ndan \u00f6\u011frenebilirsiniz.<a href=\"https:\/\/mukellef.co\/blog\/kdv-tevkifati-nedir\/\" target=\"_blank\" aria-label=\" KDV tevkifat\u0131  (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"rank-math-link\"> KDV tevkifat\u0131 <\/a>ise; yasada belirlenmi\u015f mallar\u0131n al\u0131m-sat\u0131m veya hizmet bedeli \u00fczerinden hesaplanan KDV\u2019nin, al\u0131c\u0131lardan bazen tamam\u0131 bazen kanunda belirlenmi\u015f oranda kesinti yap\u0131larak sat\u0131c\u0131 yerine vergi dairesine beyan edilip \u00f6denmesidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifatli_Faturalarinizi_Mukellef_ile_Kolayca_Hazirlayin\"><\/span><strong>Tevkifatl\u0131 Faturalar\u0131n\u0131z\u0131 M\u00fckellef ile Kolayca Haz\u0131rlay\u0131n!<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>M\u00fckellef, online \u00f6n muhasebe program\u0131 hizmeti sunmaktad\u0131r. Bu program ile tevkifatl\u0131 fatura olu\u015fturman\u0131z art\u0131k daha kolay! Haz\u0131r formatta bulunan \u015fablon faturalar\u0131 kullanarak tevkifat oran\u0131n\u0131 de\u011fi\u015ftirebilir ve kolayl\u0131kla tevkifatl\u0131 fatura haz\u0131rlayabilirsiniz. Online \u00f6n muhasebe program\u0131 ayn\u0131 zamanda; m\u00fc\u015fteriler, tedarik\u00e7iler, banka hesaplar\u0131, fi\u015fler, faturalar gibi temel muhasebe kay\u0131tlar\u0131n\u0131 ve t\u00fcm bunlar\u0131n hareketlerini takip etmek i\u00e7in kullan\u0131l\u0131r. Bu sayede m\u00fc\u015fteri takibi yapabilir ve bu sisteme banka hesaplar\u0131n\u0131z\u0131 ba\u011flayabilirsiniz. Daha detayl\u0131 bilgi almak i\u00e7in <a aria-label=\" (opens in a new tab)\" href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"rank-math-link\">t\u0131klay\u0131n\u0131z.<\/a><\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<span class=\"hs-cta-node hs-cta-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" id=\"ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\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\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6.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, 'ac2da2e8-ee26-4a10-9b21-da30e6f43bf6', {});\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>Tevkifat, kesinti anlam\u0131na gelmektedir. Tevkifatl\u0131 fatura ise faturaya yans\u0131yan verginin al\u0131c\u0131 ve sat\u0131c\u0131 aras\u0131nda payla\u015f\u0131lmas\u0131d\u0131r. Normal ya da irsaliyeli faturayla ayn\u0131 niteliklere sahiptir. Di\u011fer faturalardan fark\u0131 iki taraf i\u00e7in b\u00f6l\u00fc\u015ft\u00fcr\u00fclerek ikisinden de al\u0131n\u0131yor olmas\u0131d\u0131r. Peki, tevkifatl\u0131 fatura nas\u0131l hesaplan\u0131r? 1) Tevkifatl\u0131 Fatura Nas\u0131l Hesaplan\u0131r? Tevkifatl\u0131 faturan\u0131n hesaplanmas\u0131 konusunda \u00f6ncelikle bilinmesi gereken konu tevkifat oranlar\u0131n\u0131n de\u011fi\u015fiklik &#8230;<\/p>\n","protected":false},"author":2,"featured_media":3211,"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-2966","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\/2966","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=2966"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/2966\/revisions"}],"predecessor-version":[{"id":8780,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/2966\/revisions\/8780"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/3211"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=2966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=2966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=2966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}