{"id":3706,"date":"2021-10-15T10:30:00","date_gmt":"2021-10-15T07:30:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=3706"},"modified":"2024-11-19T16:59:25","modified_gmt":"2024-11-19T13:59:25","slug":"vergi-odemelerinde-esnaf-muafiyeti-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/vergi-odemelerinde-esnaf-muafiyeti-nedir\/","title":{"rendered":"Vergi \u00d6demelerinde Esnaf Muafiyeti Nedir?"},"content":{"rendered":"\n<p>Ger\u00e7ek ki\u015filer taraf\u0131ndan ticari faaliyetlerden kazan\u0131lan gelirler i\u015fin niteli\u011fine g\u00f6re ger\u00e7ek ya da <a aria-label=\"basit usulde vergilendirmeye  (opens in a new tab)\" class=\"rank-math-link\" href=\"https:\/\/mukellef.co\/blog\/basit-usule-tabi-mukelleflerin-gelir-vergisi-beyannamesi\/\" target=\"_blank\" rel=\"noreferrer noopener\">basit usulde vergilendirmeye<\/a> tabi tutulmaktad\u0131r. \u0130lgili ki\u015filerin vergilendirme sisteminden muaf tutulmas\u0131 i\u00e7in esnaf muafiyeti \u015fartlar\u0131na uymas\u0131 gerekmektedir. Peki, esnaf muafiyeti nedir? Kimler bu tan\u0131ma uymaktad\u0131r?<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1632236050484\" class=\"rank-math-list-item\">\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' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/vergi-odemelerinde-esnaf-muafiyeti-nedir\/#Esnaf_Muafiyeti_Nedir\" >Esnaf Muafiyeti Nedir?<\/a><\/li><\/ul><\/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\/vergi-odemelerinde-esnaf-muafiyeti-nedir\/#Esnaf_Muafiyeti_Tanimina_Kimler_Uymaktadir\" >Esnaf Muafiyeti Tan\u0131m\u0131na Kimler Uymaktad\u0131r?<\/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\/vergi-odemelerinde-esnaf-muafiyeti-nedir\/#Esnaf_Muafiyetinden_Kimler_Faydalanamaz\" >Esnaf Muafiyetinden Kimler Faydalanamaz?<\/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\/vergi-odemelerinde-esnaf-muafiyeti-nedir\/#Finansal_Surecleri_Takip_Etmenin_Kolay_Yolu_Mukellef\" >Finansal S\u00fcre\u00e7leri Takip Etmenin Kolay Yolu: M\u00fckellef<\/a><\/li><\/ul><\/nav><\/div>\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Esnaf_Muafiyeti_Nedir\"><\/span><strong>Esnaf Muafiyeti Nedir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Bir esnaf\u0131n vergiden muaf olacak \u015fekilde elde etti\u011fi kazan\u00e7lar\u0131 \u00fczerinden vergilendirilmemesi durumudur. Bunun i\u00e7in ticari faaliyetlerinin kapsam\u0131n\u0131n Gelir Vergisi Kanunu\u2019nun 9.maddesindeki \u015fartlar\u0131 sa\u011flamas\u0131 gerekir.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Esnaf_Muafiyeti_Tanimina_Kimler_Uymaktadir\"><\/span><strong>Esnaf Muafiyeti Tan\u0131m\u0131na Kimler Uymaktad\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2021\/04\/20210430-8.htm\" target=\"_blank\" aria-label=\"Gelir Vergisi Kanunu\u2019na (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"rank-math-link\">Gelir Vergisi Kanunu\u2019na<\/a> g\u00f6re esnaf muafiyetinden yararlanabilmek i\u00e7in \u00f6ncelikli olarak belirlenen ko\u015ful i\u015fyeri a\u00e7madan ticari faaliyetleri ger\u00e7ekle\u015ftirmektir. Bu \u00f6ncelikli ko\u015fulun yan\u0131nda istenilen di\u011fer ko\u015fullar \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Motorlu ta\u015f\u0131tlar\u0131 kullanmamak ko\u015fulu ile i\u015fyeri a\u00e7madan gezici olarak perakende ticaretle u\u011fra\u015fanlar,<\/li>\n\n\n\n<li>\u0130\u015fyeri a\u00e7madan gezici ya da do\u011frudan t\u00fcketiciye i\u015f yapan kalayc\u0131, lehimci, halla\u00e7, musluk tamircisi, ayakkab\u0131 tamircisi, kundura boyac\u0131s\u0131, \u00e7ilingir, nalbant, berber, \u00e7ama\u015f\u0131r y\u0131kay\u0131c\u0131s\u0131, hamal, odun -k\u00f6m\u00fcr k\u0131r\u0131c\u0131s\u0131, foto\u011fraf\u00e7\u0131 vb. k\u00fc\u00e7\u00fck sanat erbaplar\u0131,<\/li>\n\n\n\n<li>K\u00f6ylerde gezici olarak sanat i\u015fleri yapanlar ile ayn\u0131 yerlerde ayn\u0131 i\u015fleri, i\u015fyeri a\u00e7mak amac\u0131yla yapanlar,<\/li>\n\n\n\n<li>G\u00f6l, nehir, su ge\u00e7itleri ve denizlerde 50 r\u00fcsum dahil tonilatoya kadar makinesiz ya da motorsuz nakil ara\u00e7lar\u0131 i\u015fletenler, hayvan ya da hayvan arac\u0131yla nakliyecilik yapanlar,<\/li>\n\n\n\n<li>Ziraat i\u015flerinde kullan\u0131lan araba, motor, trakt\u00f6r, hayvan vb. vas\u0131talar ya da sandallar ile nakliyecili\u011fi al\u0131\u015f\u0131lm\u0131\u015f hale getirmeden baz\u0131 zamanlarda \u00fccret kar\u015f\u0131l\u0131\u011f\u0131 insan ve e\u015fya ta\u015f\u0131yan \u00e7ift\u00e7iler,<\/li>\n\n\n\n<li>Ev i\u00e7erisinde kullan\u0131lan diki\u015f-nak\u0131\u015f, mutfak robotu ve \u00fcr\u00fcn gibi aletler d\u0131\u015f\u0131nda muharrik kuvvet kullanmamak, ev halk\u0131 d\u0131\u015f\u0131nda bir i\u015f\u00e7i al\u0131m\u0131 yapmamak ko\u015fulu ile evde imali ger\u00e7ekle\u015fen; kilim, \u00f6rt\u00fc, \u00e7orap, \u00e7ar\u015faf, hal\u0131, dantel, turistik e\u015fya, sepet, \u00f6rg\u00fc, s\u00fcp\u00fcrge, eri\u015fte, tarhana, boncuk i\u015fleme vb. el i\u015flerini i\u015fyeri a\u00e7madan sat\u0131\u015f\u0131n\u0131 yapanlar,<\/li>\n\n\n\n<li>Ticari i\u015fletme at\u0131klar\u0131n\u0131 al\u0131\u015f\u0131lm\u0131\u015f olarak ya da belirli aral\u0131klarla sat\u0131n alanlar hari\u00e7, i\u015fyeri a\u00e7madan kendi ad\u0131na \u00f6zel olarak her t\u00fcrl\u00fc hurda maddeyi toplayarak ya da sat\u0131n alarak mallar\u0131n ticaretini yapanlar ya da onlar\u0131 tekrar i\u015fleyerek sat\u0131\u015f\u0131n\u0131 yapanlar,\u00a0<\/li>\n\n\n\n<li>Kendi \u00fcretimlerini satanlara \u00f6zel olmak \u00fczere el dokuma i\u015fleri, \u00e7ini-\u00e7\u00f6mlek yap\u0131m\u0131, ka\u015f\u0131k\u00e7\u0131l\u0131k, bastonculuk, bak\u0131r i\u015flemecili\u011fi, yorganc\u0131l\u0131k, ke\u00e7ecilik, yazmac\u0131l\u0131k vb. geleneksel ve k\u00fclt\u00fcrel sanat de\u011feri olan ve kaybolmalar\u0131na az kalan meslek kollar\u0131nda faaliyet g\u00f6sterenler,<\/li>\n\n\n\n<li>\u0130\u015fyeri a\u00e7madan gezici \u015fekilde milli piyango bileti satanlar ile T\u00fcketicinin Korunmas\u0131 Hakk\u0131ndaki Kanun\u2019a g\u00f6re t\u00fczel ve ger\u00e7ek ki\u015filerin \u00fcr\u00fcn ve mallar\u0131n\u0131 i\u015f akdine ba\u011fl\u0131 kalmaks\u0131z\u0131n kap\u0131 kap\u0131 t\u00fcketiciye \u00fcr\u00fcn sat\u0131\u015f\u0131 yapanlar gelir vergisinden muaf tutulmaktad\u0131r.\u00a0<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Esnaf_Muafiyetinden_Kimler_Faydalanamaz\"><\/span><strong>Esnaf Muafiyetinden Kimler Faydalanamaz?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ticari, zirai ya da mesleki kazan\u00e7 dolay\u0131s\u0131yla ger\u00e7ek usulde gelir vergisine ba\u011fl\u0131 olanlar ve gelir ve kurumlar vergisi m\u00fckelleflerine ba\u011fl\u0131 olarak i\u015f yapanlar esnaf muafiyetinden faydalanamazlar. Kamu kurum ve kurulu\u015flar\u0131nca organize edilen yerlerde ge\u00e7ici bir s\u00fcreli\u011fine sat\u0131\u015f yapanlar esnaf muafiyetinden yararlanabilir. Fakat, \u00fcr\u00fcnlerine pazar takibi yap\u0131lmas\u0131 sureti ile s\u00fcrekli sat\u0131\u015f yapanlar esnaf muafiyetinden faydalanamazlar.<\/p>\n\n\n\n<p>T\u00fcm bunlara ek olarak, bir \u00fcr\u00fcn\u00fcn internet \u00fczerinden sat\u0131\u015fa sunulmas\u0131 esnaf muafiyetine engel olmamaktad\u0131r. Ayr\u0131ca, internet sat\u0131\u015flar\u0131ndan elde edilen gelirin y\u0131ll\u0131k 12 br\u00fct asgari \u00fccretin alt\u0131nda olmas\u0131 durumunda yine bu muafl\u0131ktan faydalan\u0131labilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Finansal_Surecleri_Takip_Etmenin_Kolay_Yolu_Mukellef\"><\/span><strong>Finansal S\u00fcre\u00e7leri Takip Etmenin Kolay Yolu: M\u00fckellef<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>M\u00fckellef, \u015firket kurulu\u015fu s\u00fcrecinizde daima yan\u0131n\u0131zda yer al\u0131r. \u015eirket kurulumu sonras\u0131nda vergilendirme s\u00fcrecinde e-Fatura ya da e-Ar\u015fiv Fatura d\u00fczenlemeniz gerekmektedir. M\u00fckellef\u2019in sundu\u011fu hizmetler ile finansal d\u00fczenlemelerinizi kolayca yapabilir, vergisel ve mali konularda idari s\u00fcre\u00e7lerinizi y\u00f6netebilirsiniz. Daha detayl\u0131 bilgi almak i\u00e7in <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" aria-label=\" (opens in a new tab)\" 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>Ger\u00e7ek ki\u015filer taraf\u0131ndan ticari faaliyetlerden kazan\u0131lan gelirler i\u015fin niteli\u011fine g\u00f6re ger\u00e7ek ya da basit usulde vergilendirmeye tabi tutulmaktad\u0131r. \u0130lgili ki\u015filerin vergilendirme sisteminden muaf tutulmas\u0131 i\u00e7in esnaf muafiyeti \u015fartlar\u0131na uymas\u0131 gerekmektedir. Peki, esnaf muafiyeti nedir? Kimler bu tan\u0131ma uymaktad\u0131r? Esnaf Muafiyeti Tan\u0131m\u0131na Kimler Uymaktad\u0131r? Gelir Vergisi Kanunu\u2019na g\u00f6re esnaf muafiyetinden yararlanabilmek i\u00e7in \u00f6ncelikli olarak belirlenen ko\u015ful &#8230;<\/p>\n","protected":false},"author":2,"featured_media":4835,"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-3706","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\/3706","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=3706"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3706\/revisions"}],"predecessor-version":[{"id":8789,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3706\/revisions\/8789"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/4835"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=3706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=3706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=3706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}