{"id":4040,"date":"2022-02-10T14:00:00","date_gmt":"2022-02-10T11:00:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=4040"},"modified":"2022-08-03T17:26:54","modified_gmt":"2022-08-03T14:26:54","slug":"avrupanin-kdv-sistemi-ioss-ve-oss","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/avrupanin-kdv-sistemi-ioss-ve-oss\/","title":{"rendered":"Avrupa\u2019n\u0131n KDV Sistemi: IOSS ve OSS"},"content":{"rendered":"\n<p>Avrupa\u2019da \u015firket kurmak ve ticari faaliyetlerde bulunmak i\u00e7in uyulmas\u0131 gereken belli ba\u015fl\u0131 kurallar vard\u0131r. Bu kurallar\u0131n ba\u015f\u0131n\u0131 da Avrupa vergi sistemi gelmektedir. Avrupa\u2019da vergi sistemi \u00fclkemizden farkl\u0131 i\u015flemektedir.\u00d6rne\u011fin \u00fclkemizde bir KDV sistemi bulunur. Ancak Avrupa\u2019da bu KDV sisteminin kar\u015f\u0131l\u0131\u011f\u0131 IOSS ve OSS sistemleridir. Peki nedir bu iki sistem nedir ve Avrupa\u2019da \u015firket kurmak isteyen ki\u015filerin ne i\u015fine yarar?&nbsp;<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1643967194784\" 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' ><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\/avrupanin-kdv-sistemi-ioss-ve-oss\/#IOSS_Nedir\" >IOSS Nedir?<\/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\/avrupanin-kdv-sistemi-ioss-ve-oss\/#OSS_Nedir\" >OSS Nedir?<\/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\/avrupanin-kdv-sistemi-ioss-ve-oss\/#IOSS_VE_OSSnin_Birbirinden_Farki_Nedir\" >IOSS VE OSS\u2019nin Birbirinden Fark\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\/avrupanin-kdv-sistemi-ioss-ve-oss\/#IOSS_ve_OSS_Numarasi_Nasil_Alinir\" >IOSS ve OSS Numaras\u0131 Nas\u0131l Al\u0131n\u0131r?<\/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\/avrupanin-kdv-sistemi-ioss-ve-oss\/#Avrupada_Sirket_Kurmanin_Avantajlari_Nelerdir\" >Avrupa\u2019da \u015eirket Kurman\u0131n Avantajlar\u0131 Nelerdir?<\/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\/avrupanin-kdv-sistemi-ioss-ve-oss\/#Mukellef_ile_Siz_de_Avrupada_Sirketinizi_Kurun\" >M\u00fckellef ile Siz de Avrupa\u2019da \u015eirketinizi Kurun<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"IOSS_Nedir\"><\/span><strong>IOSS Nedir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"rank-math-answer \">\n\n<p>Import One Stop Shop (IOSS), yani T\u00fcrk\u00e7esiyle \u2018\u2018Tek Noktadan \u0130thalat Merkezi\u2019\u2019 i\u015fletmelerin Avrupa Birli\u011fi\u2019ne ithal edilen mallar\u0131n mesafeli sat\u0131\u015flar\u0131na ili\u015fkin KDV y\u00fck\u00fcml\u00fcl\u00fcklerine uymak i\u00e7in kay\u0131t olunmas\u0131 gereken bir portald\u0131r. Bu portal Avrupa Birli\u011fi\u2019ndeki m\u00fc\u015fterilere 150 \u20ac ya da daha d\u00fc\u015f\u00fck de\u011ferde mal satan AB d\u0131\u015f\u0131 \u015firketler i\u00e7in tasarlanm\u0131\u015ft\u0131r; fakat daha y\u00fcksek de\u011ferli mallar i\u00e7in standart KDV ithalat kurallar\u0131 ge\u00e7erli oldu\u011funu belirtmek gerekir.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"OSS_Nedir\"><\/span><strong>OSS Nedir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>OSS (One-Stop-Shop), di\u011fer Avrupa Birli\u011fi \u00fclkelerindeki m\u00fc\u015fterilere mal satan AB merkezli \u015firketler i\u00e7in tasarlanm\u0131\u015f bir sistemdir. Bu sistem sayesinde, Avrupa Birli\u011fi s\u0131n\u0131rlar\u0131nda bulunan al\u0131c\u0131lara ithal edilen mallar\u0131 satan tedarik\u00e7ilerin ve elektronik ara y\u00fczlerin, al\u0131c\u0131n\u0131n mallar teslim edildi\u011finde KDV\u2019yi \u00f6demesini sa\u011flamak yerine, KDV\u2019yi tahsil etmesine, beyan etmesine ve vergi makamlar\u0131na iletmesi kolayla\u015ft\u0131r\u0131lm\u0131\u015f olur.&nbsp;<\/p>\n\n\n\n<p>OSS ve IOSS sistemlerinin iki temel amac\u0131 vard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>AB\u2019de KDV doland\u0131r\u0131c\u0131l\u0131\u011f\u0131 ile m\u00fccadele etmek,<\/li><li>\u015eirketlerin KDV toplama ve beyan etme s\u00fcrecini basite indirgemek,<\/li><li>S\u0131n\u0131r \u00f6tesi ticareti kolayla\u015ft\u0131rmak.<\/li><\/ul>\n\n\n\n<p>Bu durum, Avrupa Birli\u011fi\u2019nde yer alan \u015firketler i\u00e7in adil bir rekabet ortam\u0131 yaratacakt\u0131r. Buna ek olarak AB t\u00fcketicileri, AB\u2019nin d\u0131\u015f\u0131ndan ya da i\u00e7inden \u00e7evrimi\u00e7i mal sat\u0131n al\u0131rken, KDV oran\u0131n\u0131n kendi \u00fclkelerinde sat\u0131n al\u0131nan mallarla ayn\u0131 olaca\u011f\u0131n\u0131 bilmeyi takdir edeceklerdir. Son olarak ise bu iki sisteme \u00fcye olan devletlerin y\u0131ll\u0131k bazda 7 milyar Euro\u2019luk bir art\u0131\u015f elde edece\u011fi tahmin edilmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"IOSS_VE_OSSnin_Birbirinden_Farki_Nedir\"><\/span><strong>IOSS VE OSS\u2019nin Birbirinden Fark\u0131 Nedir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>IOSS ve OSS; AB\u2019de KDV doland\u0131r\u0131c\u0131l\u0131\u011f\u0131yla m\u00fccadeleye yard\u0131mc\u0131 olmak ve \u015firketlerin KDV toplama ve beyan etme s\u00fcrecini basitle\u015ftirme y\u00f6n\u00fcnde ortak amaca sahiptir. Bu ortak amac\u0131n d\u0131\u015f\u0131nda birbiriyle baz\u0131 noktalarda farkl\u0131l\u0131klar\u0131 vard\u0131r. IOSS (One-Stop-Shop), bir AB \u00dcye Devletinden di\u011fer AB \u00fclkelerindeki m\u00fc\u015fterilere mal satan \u015firketler i\u00e7in tasarlanm\u0131\u015ft\u0131r. IOSS (Import-One-Stop-Shop), AB&#8217;deki m\u00fc\u015fterilere \u00fc\u00e7\u00fcnc\u00fc bir b\u00f6lgeden 150 \u20ac veya daha d\u00fc\u015f\u00fck de\u011ferde mal satan \u015firketler i\u00e7in tasarlanm\u0131\u015ft\u0131r. Daha y\u00fcksek de\u011ferli mallar i\u00e7in standart KDV ithalat kurallar\u0131 ge\u00e7erlidir. \u015eirketler her iki program i\u00e7in de tescil edilebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"IOSS_ve_OSS_Numarasi_Nasil_Alinir\"><\/span><strong>IOSS ve OSS Numaras\u0131 Nas\u0131l Al\u0131n\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>IOSS ve OSS numaras\u0131 alabilmek i\u00e7in firmalar\u0131n kar\u0131\u015f\u0131k i\u015flemlere ve \u00e7e\u015fitli prosed\u00fcrlere ihtiyac\u0131 yoktur. Bunun yan\u0131 s\u0131ra bu sistemlere giri\u015f yaparak sistemi kullanabilmek i\u00e7in IOSS numaras\u0131 alma zorunlulu\u011fu vard\u0131r. Kendinize bir numara almak i\u00e7in e-Ticaret sitelerinin sahiplerinin veya \u00fcr\u00fcn sat\u0131\u015f\u0131 yap\u0131lan pazaryerinin veya Avrupa Birli\u011fi\u2019ne \u00fcye olmayan \u00fclkelerden sat\u0131\u015f ger\u00e7ekle\u015ftiren t\u00fcm ki\u015fi ve firmalar\u0131n ba\u015fvuru yapmas\u0131 yeterlidir. Firma ve ki\u015filer direkt kendisi taraf\u0131ndan IOSS ve OSS numaras\u0131 i\u00e7in ba\u015fvuru yap\u0131labilece\u011fi gibi, bu firma ve ki\u015filerin arac\u0131 kurulu\u015flar\u0131 ya da temsilcileri taraf\u0131ndan da ba\u015fvuru ger\u00e7ekle\u015ftirilebilmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Avrupada_Sirket_Kurmanin_Avantajlari_Nelerdir\"><\/span><strong>Avrupa\u2019da \u015eirket Kurman\u0131n Avantajlar\u0131 Nelerdir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u00dclkemizde bir\u00e7ok insan kendi i\u015fini, kendi \u015firketini kurmay\u0131 hayal ediyor fakat \u00fclkemizde bu i\u015flemleri yapabilmek san\u0131ld\u0131\u011f\u0131 kadar kolay de\u011fil. Avrupa\u2019da \u015firket kurma i\u015flemleri \u00fclkemize nazaran \u00e7ok daha h\u0131zl\u0131, basit ve masrafs\u0131z. \u00d6zellikle OSS ve IOSS sistemlerini kendisine entegre etmi\u015f bir \u00fclke olan <a href=\"https:\/\/mukellef.co\/blog\/estonyada-sirket-kurmak\/\" target=\"_blank\" aria-label=\"Estonya (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"rank-math-link\">Estonya<\/a>, son d\u00f6nemlerde yapm\u0131\u015f oldu\u011fu e-Vatanda\u015fl\u0131k hizmeti ve vergilendirme \u00f6l\u00e7ekleri at\u0131l\u0131mlar\u0131yla bir\u00e7ok yat\u0131r\u0131mc\u0131 ve giri\u015fimciyi kendisine \u00e7ekmi\u015ftir.<\/p>\n\n\n\n<p>Bu iki sistem sayesinde Avrupa Birli\u011fi i\u00e7inde mal ve hizmet satan i\u015fletmeler, mal ya da hizmetlerin sunuldu\u011fu her \u00fclkede kay\u0131t yapt\u0131rmak zorunda kalmaz. Bunun yerine sadece bir \u00fcye \u00fclkede KDV kayd\u0131ndan yararlanabilirler. Ayr\u0131ca, i\u015fletmelerin kay\u0131tl\u0131 olduklar\u0131 \u00fcye devletin sadece bir vergi dairesi ve bir dilde bilgi al\u0131\u015fveri\u015finde bulunmalar\u0131 gerekir.<\/p>\n\n\n\n<p>AB \u00dcye Devletlerinde sunulan t\u00fcm mal ve hizmetler i\u00e7in tek bir KDV beyannamesi ve \u00f6demesi yap\u0131lmas\u0131 gerekir. Ayn\u0131 zamanda AB genelinde mesafeli sat\u0131\u015flar i\u00e7in t\u00fcm KDV y\u00fck\u00fcml\u00fcl\u00fckleri tek bir merkezi beyanname ile kar\u015f\u0131lanmaktad\u0131r. Bu nedenle bu iki sisteme kaydolmak \u00e7ok caziptir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Siz_de_Avrupada_Sirketinizi_Kurun\"><\/span><strong>M\u00fckellef ile Siz de Avrupa\u2019da \u015eirketinizi Kurun<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>M\u00fckellef, oturdu\u011funuz yerden ba\u015fvuru yaparak Amerika, Estonya, \u0130ngiltere\u2019de \u015firket kurman\u0131za olanak sa\u011flar. Y\u0131ll\u0131k adres g\u00f6sterimi hizmetimiz sayesinde m\u00fc\u015fterileriniz ve servis sa\u011flay\u0131c\u0131lar\u0131n\u0131z, bulundu\u011funuz yerel adresinizle ileti\u015fime ge\u00e7ebilirler. Sa\u011flanan avantajlarla sizler de Avrupada \u015firketinizi kolayca kurabilirsiniz. Siz de hayallerinizi ve giri\u015fimlerinizin s\u0131n\u0131rlar\u0131n\u0131 T\u00fcrkiye\u2019nin d\u0131\u015f\u0131na ta\u015f\u0131mak istiyorsan\u0131z, M\u00fckellef\u2019in yurt d\u0131\u015f\u0131nda g\u00fcvenli ve h\u0131zl\u0131 \u015firket kurulumu hizmetiyle<a href=\"https:\/\/mukellef.co\/estonia\" target=\"_blank\" aria-label=\" (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"rank-math-link\"> tan\u0131\u015f\u0131n<\/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-d53ea788-0305-492b-8aa6-0995c4dbef3d\">\n\t\t<span class=\"hs-cta-node hs-cta-d53ea788-0305-492b-8aa6-0995c4dbef3d\" id=\"d53ea788-0305-492b-8aa6-0995c4dbef3d\">\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\/d53ea788-0305-492b-8aa6-0995c4dbef3d\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-d53ea788-0305-492b-8aa6-0995c4dbef3d\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/d53ea788-0305-492b-8aa6-0995c4dbef3d.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, 'd53ea788-0305-492b-8aa6-0995c4dbef3d', {});\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>Avrupa\u2019da \u015firket kurmak ve ticari faaliyetlerde bulunmak i\u00e7in uyulmas\u0131 gereken belli ba\u015fl\u0131 kurallar vard\u0131r. Bu kurallar\u0131n ba\u015f\u0131n\u0131 da Avrupa vergi sistemi gelmektedir. Avrupa\u2019da vergi sistemi \u00fclkemizden farkl\u0131 i\u015flemektedir.\u00d6rne\u011fin \u00fclkemizde bir KDV sistemi bulunur. Ancak Avrupa\u2019da bu KDV sisteminin kar\u015f\u0131l\u0131\u011f\u0131 IOSS ve OSS sistemleridir. Peki nedir bu iki sistem nedir ve Avrupa\u2019da \u015firket kurmak isteyen ki\u015filerin &#8230;<\/p>\n","protected":false},"author":6,"featured_media":4634,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1587],"tags":[],"class_list":["post-4040","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-avrupada-sirket-kurmak"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/4040","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\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=4040"}],"version-history":[{"count":0,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/4040\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/4634"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=4040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=4040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=4040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}