{"id":4337,"date":"2022-05-05T10:00:00","date_gmt":"2022-05-05T07:00:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=4337"},"modified":"2024-11-19T15:37:33","modified_gmt":"2024-11-19T12:37:33","slug":"dijital-hizmet-vergisi-nedir-mukellefi-kimdir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/dijital-hizmet-vergisi-nedir-mukellefi-kimdir\/","title":{"rendered":"Dijital Hizmet Vergisi Nedir? M\u00fckellefi Kimdir?"},"content":{"rendered":"\n<p>Dijitalle\u015fmenin artmas\u0131 ve e-D\u00f6n\u00fc\u015f\u00fcm uygulamalar\u0131n\u0131n hayat\u0131m\u0131zda yer edinmesi sayesinde bir\u00e7ok i\u015flem daha kolay hale getiriliyor. 7194 say\u0131l\u0131 Kanunun 52\/a maddesi uyar\u0131nca 1 Mart 2020 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe giren dijital hizmet vergisi ise bu de\u011fi\u015fimin sonucu olarak ortaya \u00e7\u0131kan uygulamalardan biridir. Peki dijital hizmet vergisi nedir? M\u00fckellefi kimlerdir? Vergi oran\u0131 nedir?<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1650968428671\" 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\/dijital-hizmet-vergisi-nedir-mukellefi-kimdir\/#Dijital_Hizmet_Vergisi_Nedir\" >Dijital Hizmet Vergisi 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\/dijital-hizmet-vergisi-nedir-mukellefi-kimdir\/#Dijital_Hizmet_Vergisinin_Mukellefi_Kimlerdir\" >Dijital Hizmet Vergisinin M\u00fckellefi Kimlerdir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/dijital-hizmet-vergisi-nedir-mukellefi-kimdir\/#Dijital_Hizmet_Vergisi_Orani_Nedir\" >Dijital Hizmet Vergisi Oran\u0131 Nedir?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/dijital-hizmet-vergisi-nedir-mukellefi-kimdir\/#Ne_Kadar_Sure_Icinde_Odenmesi_Gerekir\" >Ne Kadar S\u00fcre \u0130\u00e7inde \u00d6denmesi Gerekir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/dijital-hizmet-vergisi-nedir-mukellefi-kimdir\/#Mukellef_ile_Sirketinizi_Kolayca_Kurun\" >M\u00fckellef ile \u015eirketinizi Kolayca Kurun!<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Dijital_Hizmet_Vergisi_Nedir\"><\/span><strong>Dijital Hizmet Vergisi Nedir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>T\u00fcrkiye\u2019de dijital ortamda sunulan t\u00fcm hizmetler i\u00e7in devlete \u00f6denmesi gereken vergi, dijital hizmet vergisidir. Bu vergi, dijital ortamda sunulan her t\u00fcrl\u00fc dijital i\u00e7eri\u011fin reklam\u0131 ve sat\u0131\u015f\u0131 gibi faaliyetlerden gelir sa\u011flayan ki\u015filerin m\u00fckellefi oldu\u011fu bir vergi t\u00fcr\u00fc olarak biliniyor.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p>Dijital hizmet vergisinin kapsad\u0131\u011f\u0131 unsurlar ise a\u015fa\u011f\u0131daki gibidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dijital ortamda yer alan reklam hizmetleri,<\/li>\n\n\n\n<li>Dijital i\u00e7eriklerin dijital ortamda sat\u0131\u015f\u0131 (\u00d6rne\u011fin; g\u00f6rsel ve sesli i\u00e7erikler),<\/li>\n\n\n\n<li>Dijital i\u00e7eriklerin dinlenmesini, izlenmesini, oynanmas\u0131n\u0131 ya da kaydedilmesini sa\u011flayan dijital ortam hizmetleri,<\/li>\n\n\n\n<li>Kullan\u0131c\u0131lar\u0131na etkile\u015fim olana\u011f\u0131 tan\u0131yan dijital ortamlar\u0131n i\u015fletilmesi ve sa\u011flanmas\u0131,<\/li>\n\n\n\n<li>Dijital ortamlardaki arac\u0131l\u0131k hizmetleri vb.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dijital_Hizmet_Vergisinin_Mukellefi_Kimlerdir\"><\/span><strong>Dijital Hizmet Vergisinin M\u00fckellefi Kimlerdir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2019\/12\/20191207-1.htm\" target=\"_blank\" rel=\"noreferrer noopener\">7194 say\u0131l\u0131 kanunun<\/a> 3. maddesinde ifade edildi\u011fi \u00fczere dijital hizmet sa\u011flay\u0131c\u0131lar\u0131, dijital hizmet vergisi m\u00fckellefidir. Bu hizmet vergisi kapsam\u0131ndaki m\u00fckellefler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dijital hizmet vergisine tabi hizmetlerden herhangi birini T\u00fcrkiye\u2019de sunan,<\/li>\n\n\n\n<li>Sundu\u011fu dijital hizmetler arac\u0131l\u0131\u011f\u0131yla T\u00fcrkiye\u2019den elde etti\u011fi gelir 20 milyon T\u00fcrk Liras\u0131 veya daha fazla olan ya da d\u00fcnya genelinde elde etti\u011fi gelir 750 milyon Euro veya daha fazla olan dijital hizmet sa\u011flay\u0131c\u0131lar\u0131.<\/li>\n<\/ul>\n\n\n\n<p>T\u00fcrkiye\u2019de sunulan hizmet ifadesiyle kastedilen anlam ise; ilgili dijital hizmetin sadece T\u00fcrkiye\u2019de yer almas\u0131 de\u011fil, ilgili hizmetten T\u00fcrkiye\u2019de yararlan\u0131lmas\u0131, hizmetin T\u00fcrkiye\u2019de bulunan ki\u015filere y\u00f6nelik olarak sunulmas\u0131 ya da ilgili hizmetten T\u00fcrkiye\u2019de gelir elde edilmesidir.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1650968470881\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Dijital_Hizmet_Vergisi_Orani_Nedir\"><\/span><strong>Dijital Hizmet Vergisi Oran\u0131 Nedir?\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p><strong>Dijital Hizmet Vergisi Oran\u0131 Nedir?\u00a0<\/strong><br \/>Dijital hizmet vergisi oran\u0131 %7,5\u2019tir. \u0130lgili verginin m\u00fckellefleri, bir kazanc\u0131n vergi miktar\u0131n\u0131 belirlemede temel olarak al\u0131nan gelir matrah\u0131na, vergi oran\u0131n\u0131n do\u011frudan uygulanmas\u0131 ile ortaya \u00e7\u0131kan tutar kadar devlete \u00f6deme yapmak ile y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p>\u0130lgili verginin matrah\u0131 ise, verginin konusuna giren hizmetler arac\u0131l\u0131\u011f\u0131yla elde edilen gelirlerdir. Vergi matrah\u0131ndan gider, maliyet ve<a href=\"https:\/\/mukellef.co\/blog\/temel-vergiler\/\"> vergi<\/a> ad\u0131 alt\u0131nda herhangi bir indirim yap\u0131lamayaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ne_Kadar_Sure_Icinde_Odenmesi_Gerekir\"><\/span><strong>Ne Kadar S\u00fcre \u0130\u00e7inde \u00d6denmesi Gerekir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Bu hizmet vergisinde vergi d\u00f6nemi, y\u0131l\u0131n birer ayl\u0131k d\u00f6nemleridir. Ek olarak, Hazine ve Maliye Bakanl\u0131\u011f\u0131 hizmet t\u00fcr\u00fcne ve m\u00fckelleflerin i\u015f hacimlerine g\u00f6re bu s\u00fcreyi \u00fc\u00e7 ay olarak belirleme yetkisine sahiptir. Dijital hizmet vergisine ili\u015fkin beyanname verme ve \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini s\u00fcresinde yerine getirmeyen m\u00fckelleflere ihtarda bulunulur.&nbsp;<\/p>\n\n\n\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet sitesinde de ilgili \u00f6demenin yap\u0131lmas\u0131 i\u00e7in ilanlar yer al\u0131r. M\u00fckellefler, ilgili ilan\u0131n yap\u0131ld\u0131\u011f\u0131 tarihten itibaren 30 g\u00fcn i\u00e7erisinde y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmedikleri takdirde, bu y\u00fck\u00fcml\u00fcl\u00fckler yerine getirilene kadar Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan m\u00fckelleflerin sunmakta olduklar\u0131 hizmetlere eri\u015fim engellenebilir. Bu hizmet vergisi, m\u00fckellefin beyan\u0131 ile hesaplan\u0131r ve tespit edilir, yani tarh olur. Dijital hizmet vergisi \u00f6demesini vergi daireleri, yetkili bankalar ve Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 <a href=\"https:\/\/ivd.gib.gov.tr\/tvd_side\/main.jsp?token=d1078f5e3dc646b78d5d4e5842f21e97feb48d366bc7617458b6679dec12675154a01fccc42292bb04d926bc259dbc75e39dd8e202535fd70a7098396c74a6f7\" target=\"_blank\" rel=\"noreferrer noopener\">web sitesi<\/a> \u00fczerinden yapabilirsiniz.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Sirketinizi_Kolayca_Kurun\"><\/span><strong>M\u00fckellef ile \u015eirketinizi Kolayca Kurun!<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u015eirket kurma ve y\u00f6netme s\u00fcrecini ki\u015fisel olarak \u00fcstlenmeniz ile kar\u015f\u0131la\u015ft\u0131r\u0131ld\u0131\u011f\u0131nda, M\u00fckellef maddi y\u00f6nden ve zamandan tasarruf etmenizi sa\u011flar. \u015eirket kurulu\u015fu ve kurulu\u015f sonras\u0131 t\u00fcm s\u00fcre\u00e7lerde yan\u0131n\u0131zda yer al\u0131r ve t\u00fcm vergi s\u00fcre\u00e7lerinizi y\u00f6netmeniz i\u00e7in size u\u00e7tan uca \u00e7\u00f6z\u00fcmler sunar. Online \u00d6n Muhasebe Program\u0131, e-Fatura, e-Ar\u015fiv Fatura, e-Serbest Meslek Makbuzu ve e-Defter hizmeti gibi t\u00fcm s\u00fcre\u00e7lerde M\u00fckellef\u2019in sundu\u011fu hizmetlerden yararlanabilirsiniz. Daha detayl\u0131 bilgi almak i\u00e7in <a href=\"https:\/\/mukellef.co\/ozellikler\/\" target=\"_blank\" rel=\"noreferrer noopener\">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-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>Dijitalle\u015fmenin artmas\u0131 ve e-D\u00f6n\u00fc\u015f\u00fcm uygulamalar\u0131n\u0131n hayat\u0131m\u0131zda yer edinmesi sayesinde bir\u00e7ok i\u015flem daha kolay hale getiriliyor. 7194 say\u0131l\u0131 Kanunun 52\/a maddesi uyar\u0131nca 1 Mart 2020 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe giren dijital hizmet vergisi ise bu de\u011fi\u015fimin sonucu olarak ortaya \u00e7\u0131kan uygulamalardan biridir. Peki dijital hizmet vergisi nedir? M\u00fckellefi kimlerdir? Vergi oran\u0131 nedir? Dijital hizmet vergisinin kapsad\u0131\u011f\u0131 unsurlar &#8230;<\/p>\n","protected":false},"author":2,"featured_media":4576,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-4337","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\/4337","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=4337"}],"version-history":[{"count":2,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/4337\/revisions"}],"predecessor-version":[{"id":8781,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/4337\/revisions\/8781"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/4576"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=4337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=4337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=4337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}