{"id":7630,"date":"2024-07-31T16:00:00","date_gmt":"2024-07-31T13:00:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=7630"},"modified":"2026-01-12T12:48:35","modified_gmt":"2026-01-12T09:48:35","slug":"tevkifat-nedir-nasil-hesaplanir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/","title":{"rendered":"Tevkifat Nedir? Nas\u0131l Hesaplan\u0131r? Tevkifatl\u0131 Fatura Nas\u0131l Kesilir?"},"content":{"rendered":"\n<p>Vergi d\u00fcnyas\u0131nda s\u0131k\u00e7a kar\u015f\u0131la\u015f\u0131lan ancak detaylar\u0131 bilinmeyen tevkifat, i\u015fletmeler ve vergi m\u00fckellefleri i\u00e7in hayati bir \u00f6neme sahip. Gelirlerin do\u011fru ve zaman\u0131nda vergilendirilmesini sa\u011flayan bu y\u00f6ntem, bir\u00e7ok i\u015flemde kar\u015f\u0131m\u0131za \u00e7\u0131kar ve i\u015fleyi\u015fi karma\u015f\u0131k gibi g\u00f6r\u00fcnse de asl\u0131nda ad\u0131m ad\u0131m anla\u015f\u0131ld\u0131\u011f\u0131nda olduk\u00e7a \u00f6nemli bir vergi uygulamas\u0131 oldu\u011funu g\u00f6sterir. Vergi mevzuat\u0131nda \u00f6nemli bir kavram olan tevkifat, belirli mal \/ hizmet al\u0131mlar\u0131 \u00fczerinden kesilen vergilerdir. Tevkifat, vergi gelirlerini g\u00fcvence alt\u0131na almak, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131 \u00f6nlemek amac\u0131yla uygulan\u0131r. Peki, tevkifatl\u0131 fatura nas\u0131l kesilir? Kimlere uygulan\u0131r? Gelin, tevkifat konusu hakk\u0131nda t\u00fcm merak edilenlere birlikte bakal\u0131m.<\/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\/tevkifat-nedir-nasil-hesaplanir\/#Tevkifat_Nedir\" >Tevkifat 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\/tevkifat-nedir-nasil-hesaplanir\/#Tevkifat_Neden_Kesilir\" >Tevkifat Neden Kesilir?<\/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\/tevkifat-nedir-nasil-hesaplanir\/#Tevkifat_Ne_Zaman_Kesilir\" >Tevkifat Ne Zaman Kesilir?<\/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\/tevkifat-nedir-nasil-hesaplanir\/#Tevkifat_Kimlere_Uygulanir\" >Tevkifat Kimlere Uygulan\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\/tevkifat-nedir-nasil-hesaplanir\/#Tevkifat_Uygulanan_Islemler_Hangileridir\" >Tevkifat Uygulanan \u0130\u015flemler Hangileridir?<\/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\/tevkifat-nedir-nasil-hesaplanir\/#Tevkifat_Nasil_Hesaplanir\" >Tevkifat 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-7\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Tam_Tevkifat_Nedir\" >Tam Tevkifat Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Kismi_Tevkifat_Nedir\" >K\u0131smi Tevkifat Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#KDV_Tevkifati_Nedir\" >KDV Tevkifat\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#KDV_Tevkifat_Oranlari_2026\" >KDV Tevkifat Oranlar\u0131 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#KDV_Tevkifati_Hesaplama_Nasil_Yapilir\" >KDV Tevkifat\u0131 Hesaplama Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#KDV_Tevkifat_Beyannamesi_Ne_Zaman_Verilir\" >KDV Tevkifat Beyannamesi Ne Zaman Verilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#KDV_Tevkifat_Iadesi_Nasil_Alinir\" >KDV Tevkifat \u0130adesi 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-14\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Gelir_Vergisi_Tevkifati_Nedir\" >Gelir Vergisi Tevkifat\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Gelir_Vergisi_Tevkifat_Oranlari_2026\" >Gelir Vergisi Tevkifat Oranlar\u0131 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Gelir_Vergisi_Tevkifatli_Hesaplama_Nasil_Yapilir\" >Gelir Vergisi Tevkifatl\u0131 Hesaplama Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Hangi_Faturalar_Tevkifatli_Kesilir\" >Hangi Faturalar Tevkifatl\u0131 Kesilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Kimler_Tevkifatli_Fatura_Keser\" >Kimler Tevkifatl\u0131 Fatura Keser?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Tevkifatli_Fatura_Nasil_Kesilir\" >Tevkifatl\u0131 Fatura Nas\u0131l Kesilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Tevkifatli_Fatura_Ornegi\" >Tevkifatl\u0131 Fatura \u00d6rne\u011fi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Tevkifatli_Fatura_Isleme\" >Tevkifatl\u0131 Fatura \u0130\u015fleme<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Tevkifat_Muhasebe_Kaydi_Nasil_Yapilir\" >Tevkifat Muhasebe Kayd\u0131 Nas\u0131l Yap\u0131l\u0131r?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Tevkifatli_Alis_Muhasebe_Kaydi\" >Tevkifatl\u0131 Al\u0131\u015f Muhasebe Kayd\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Tevkifatli_Satis_Faturasi_Kaydi\" >Tevkifatl\u0131 Sat\u0131\u015f Faturas\u0131 Kayd\u0131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#2026_Tevkifatli_Fatura_Siniri\" >2026 Tevkifatl\u0131 Fatura S\u0131n\u0131r\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Tevkifatli_Fatura_Iadesi_Nasil_Kesilir\" >Tevkifatl\u0131 Fatura \u0130adesi Nas\u0131l Kesilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Vergi_Sureclerinizi_Mukellef_ile_Kolaylastirin\" >Vergi S\u00fcre\u00e7lerinizi M\u00fckellef ile Kolayla\u015ft\u0131r\u0131n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Tevkifat_Hakkinda_Sikca_Sorulan_Sorular\" >Tevkifat Hakk\u0131nda S\u0131k\u00e7a Sorulan Sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Nihai_Tuketiciye_Tevkifatli_Fatura_Kesilir_mi\" >Nihai T\u00fcketiciye Tevkifatl\u0131 Fatura Kesilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Tevkifatli_Faturada_Tevkifati_Kim_Oder\" >Tevkifatl\u0131 Faturada Tevkifat\u0131 Kim \u00d6der?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Fiyat_Farki_Faturasinda_Tevkifat_Olur_mu\" >Fiyat Fark\u0131 Faturas\u0131nda Tevkifat Olur mu?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Mahsup_Edilecek_Tevkifat_Tutari_Nedir\" >Mahsup Edilecek Tevkifat Tutar\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Basit_Usulde_KDV_Tevkifati_Yapilir_mi\" >Basit Usulde KDV Tevkifat\u0131 Yap\u0131l\u0131r m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#Serbest_Meslek_Makbuzunda_KDV_Tevkifati_Var_mi\" >Serbest Meslek Makbuzunda KDV Tevkifat\u0131 Var m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/#KDV_Tevkifati_Yapilmazsa_Ne_Olur\" >KDV Tevkifat\u0131 Yap\u0131lmazsa Ne Olur?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifat_Nedir\"><\/span>Tevkifat Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tevkifat, T\u00fcrk vergi sisteminde \u00f6nemli bir yere sahip olan ve vergi tahsilat\u0131n\u0131 kolayla\u015ft\u0131ran kesinti y\u00f6ntemidir. Tevkifat, mal veya hizmet al\u0131m\u0131 s\u0131ras\u0131nda, al\u0131c\u0131 taraf\u0131ndan sat\u0131c\u0131ya yap\u0131lan \u00f6demenin bir k\u0131sm\u0131n\u0131n vergi olarak kesilmesi ve do\u011frudan vergi dairesine aktar\u0131lmas\u0131 \u015feklinde uygulan\u0131r. Uygulaman\u0131n amac\u0131 ise devletin vergi gelirlerini daha etkin, d\u00fczenli \u015fekilde toplamas\u0131n\u0131 sa\u011flamakt\u0131r. Ancak tevkifat\u0131n temel amac\u0131, vergi tahsilat\u0131n\u0131 garanti alt\u0131na almak, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131 \u00f6nlemektir. Dolay\u0131s\u0131yla b\u00fcy\u00fck \u00f6l\u00e7ekli i\u015flemler ve belirli sekt\u00f6rlerde, tevkifat uygulamas\u0131 daha yayg\u0131n olarak kullan\u0131l\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifat_Neden_Kesilir\"><\/span>Tevkifat Neden Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tevkifat\u0131n kesilmesinin birka\u00e7 temel nedeni vard\u0131r. \u00d6ncelikle vergi tahsilat\u0131n\u0131n daha g\u00fcvenilir ve d\u00fczenli \u015fekilde yap\u0131lmas\u0131n\u0131 sa\u011flamak amac\u0131yla uygulan\u0131r. Devlet, bu y\u00f6ntemle vergi gelirlerinin zaman\u0131nda ve do\u011fru \u015fekilde toplanmas\u0131n\u0131 garanti alt\u0131na al\u0131r. Tevkifat uygulamas\u0131n\u0131n bir di\u011fer nedeni ise vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131, usuls\u00fczl\u00fckleri \u00f6nlemektir. Vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin eksiksiz yerine getirilmesini sa\u011flay\u0131p vergi kay\u0131plar\u0131n\u0131 \u00f6nlemek amac\u0131yla da tevkifat yap\u0131l\u0131r. T\u00fcm bunlarla birlikte vergi m\u00fckelleflerinin vergi y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmelerini kolayla\u015ft\u0131rarak vergi bor\u00e7lar\u0131n\u0131n takibini sa\u011flar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifat_Ne_Zaman_Kesilir\"><\/span>Tevkifat Ne Zaman Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Mal veya hizmet al\u0131m\u0131n\u0131n ger\u00e7ekle\u015fti\u011fi anda, yani \u00f6deme an\u0131nda veya faturan\u0131n d\u00fczenlenmesi s\u0131ras\u0131nda tevkifat kesilir. \u0130\u015flemin ger\u00e7ekle\u015fti\u011fi anda yap\u0131lan bu kesinti, vergi dairesine yap\u0131lacak beyan\u0131n, \u00f6demelerin zaman\u0131nda yap\u0131lmas\u0131n\u0131 sa\u011flar. \u00d6rne\u011fin; bir hizmet al\u0131m\u0131 s\u0131ras\u0131nda, hizmet bedelinin \u00f6denmesi an\u0131nda tevkifat yap\u0131l\u0131r ve bu tutar, al\u0131c\u0131 taraf\u0131ndan vergi dairesine \u00f6denir. Tevkifat\u0131n do\u011fru uygulanabilmesi i\u00e7in i\u015flem an\u0131nda gerekli hesaplamalar\u0131n yap\u0131lmas\u0131 ve tevkifat tutar\u0131n\u0131n belirlenmesi \u00f6nemlidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifat_Kimlere_Uygulanir\"><\/span>Tevkifat Kimlere Uygulan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Belirli mal ve hizmet al\u0131mlar\u0131 ger\u00e7ekle\u015ftiren, vergi m\u00fckellefi olan ki\u015fi ve kurumlara tevkifat uygulan\u0131r. Kamu kurumlar\u0131, b\u00fcy\u00fck \u00f6l\u00e7ekli i\u015fletmeler, KDV m\u00fckellefleri, belirli sekt\u00f6rlerde faaliyet g\u00f6steren firmalar tevkifat yapmakla y\u00fck\u00fcml\u00fcd\u00fcr. Ayr\u0131ca, serbest meslek erbaplar\u0131 ve belirli hizmet sa\u011flay\u0131c\u0131lar\u0131 da tevkifat uygulamas\u0131na tabidir. \u00d6rne\u011fin; bir kamu kurumu, hizmet al\u0131m\u0131 s\u0131ras\u0131nda tevkifat yapmak zorundad\u0131r. Ayn\u0131 \u015fekilde, b\u00fcy\u00fck \u00f6l\u00e7ekli i\u015fletme de mal veya hizmet al\u0131m\u0131 s\u0131ras\u0131nda tevkifat yapmal\u0131d\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"585\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/07\/tevkifat-kimlere-uygulanir-1024x585.webp\" alt=\"tevkifat kimlere uygulan\u0131r\" class=\"wp-image-7633\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/07\/tevkifat-kimlere-uygulanir-1024x585.webp 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/07\/tevkifat-kimlere-uygulanir-300x171.webp 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/07\/tevkifat-kimlere-uygulanir-768x439.webp 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/07\/tevkifat-kimlere-uygulanir-1536x878.webp 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/07\/tevkifat-kimlere-uygulanir.webp 1792w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifat_Uygulanan_Islemler_Hangileridir\"><\/span>Tevkifat Uygulanan \u0130\u015flemler Hangileridir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tevkifat uygulanan i\u015flemler, vergi mevzuat\u0131nda a\u00e7\u0131k\u00e7a belirtilmi\u015ftir. Tevkifat yap\u0131lacak i\u015flemler aras\u0131nda kira \u00f6demeleri, hizmet al\u0131mlar\u0131, mal al\u0131mlar\u0131, serbest meslek \u00f6demeleri ve \u00fccret \u00f6demeleri yer al\u0131r. Her bir i\u015flem t\u00fcr\u00fc i\u00e7in uygulanacak tevkifat oranlar\u0131 \/ tutarlar\u0131 farkl\u0131l\u0131k g\u00f6sterebilir. Vergi m\u00fckellefi olarak bu i\u015flemler i\u00e7in gerekli hesaplamalar\u0131 yaparak tevkifat tutarlar\u0131n\u0131 belirlemeli, vergi dairesine bildirmelisiniz. \u0130\u015fte tevkifat uygulanan baz\u0131 i\u015flemler:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00d6zel g\u00fcvenlik hizmetleri, g\u00fcvenlik \u015firketleri taraf\u0131ndan sa\u011flanan hizmetlerdir ve genellikle hizmetler \u00fczerinden tevkifat kesintisi yap\u0131l\u0131r.<\/li>\n\n\n\n<li>Yap\u0131 denetim hizmetleri, in\u015faat projelerinin teknik y\u00f6netimi ve denetimi s\u00fcrecinde sunulan hizmetlerdir ve tevkifat uygulanan i\u015flemler aras\u0131nda yer al\u0131r.<\/li>\n\n\n\n<li>Servis ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hizmeti, \u015firketlerin \u00e7al\u0131\u015fanlar\u0131 i\u00e7in sa\u011flad\u0131\u011f\u0131 ta\u015f\u0131ma hizmeti oldu\u011fundan tevkifat kesintisi yap\u0131labilir.<\/li>\n\n\n\n<li>Yemek servisi ve organizasyon hizmetleri, i\u015f yerlerinde veya etkinliklerde sunulan yemek ve organizasyon hizmetleridir, vergi mevzuat\u0131nda tevkifat uygulanabilir.<\/li>\n\n\n\n<li>Bina, duvar, pano, dergi gibi mecralara verilen reklam hizmetleri, reklam ajanslar\u0131 veya medya kurulu\u015flar\u0131 taraf\u0131ndan sunulan hizmetlerdir, genellikle ticari reklam hizmetleri kapsam\u0131nda tevkifat kesintisi yap\u0131l\u0131r.<\/li>\n\n\n\n<li>\u0130n\u015faat taahh\u00fct i\u015fleri, tevkifat uygulanan i\u015flemler aras\u0131nda yer al\u0131r. Bu kapsamda, m\u00fcteahhit firmalar taraf\u0131ndan yap\u0131lan in\u015faat i\u015fleri \u00fczerinden tevkifat kesintisi yap\u0131l\u0131r.<\/li>\n\n\n\n<li>Dan\u0131\u015fmanl\u0131k hizmetleri, vergi mevzuat\u0131nda tevkifat uygulanacak hizmetler aras\u0131nda yer al\u0131r. Genellikle serbest meslek erbaplar\u0131 taraf\u0131ndan sunulan hizmetlerdir.<\/li>\n\n\n\n<li>Kira gelirleri, tevkifat uygulanacak gelir t\u00fcrleri aras\u0131nda yer al\u0131r. Kirac\u0131lar, \u00f6dedikleri kira bedeli \u00fczerinden tevkifat kesintisi yaparak tutar\u0131 vergi dairesine bildirirler.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifat_Nasil_Hesaplanir\"><\/span>Tevkifat Nas\u0131l Hesaplan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tevkifat\u0131n hesaplanmas\u0131, belirli oranlar ve tutarlar \u00fczerinden yap\u0131l\u0131r. \u00d6ncelikle, i\u015flem tutar\u0131 belirlenir, tutar \u00fczerinden tevkifat oran\u0131 hesaplan\u0131r. Tevkif edilecek tutar, i\u015flem tutar\u0131n\u0131n belirlenen tevkifat oran\u0131 ile \u00e7arp\u0131lmas\u0131yla elde edilir.\u00a0 \u00d6rnek bir tevkifat hesaplamas\u0131 a\u015fa\u011f\u0131daki gibidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Hizmet Bedeli:<\/strong> 50.000 TL<\/li>\n\n\n\n<li><strong>KDV Oran\u0131 (%20):<\/strong> 10.000 TL<\/li>\n\n\n\n<li><strong>Tevkifat Oran\u0131:<\/strong> Tam Tevkifat (10\/10 yani %100)<\/li>\n<\/ul>\n\n\n\n<p>Bu durumda \u00f6deme ak\u0131\u015f\u0131 \u015fu \u015fekilde olur:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Sat\u0131c\u0131ya \u00d6denen:<\/strong> 50.000 TL (Sadece hizmet bedeli, KDV yok).<\/li>\n\n\n\n<li><strong>Vergi Dairesine \u00d6denen:<\/strong> 10.000 TL (KDV&#8217;nin tamam\u0131n\u0131 siz \u00f6dersiniz &#8211; 2 No.lu KDV Beyannamesi ile).<\/li>\n<\/ol>\n\n\n\n<p>Toplam maliyet 60.000 TL olacakt\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tam_Tevkifat_Nedir\"><\/span>Tam Tevkifat Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tam tevkifat, belirli i\u015flemler i\u00e7in uygulanan tam kesinti y\u00f6ntemidir. \u0130\u015flem tutar\u0131n\u0131n tamam\u0131 \u00fczerinden hesaplanan vergi kesintisi yap\u0131larak vergi dairesine \u00f6denir. Tam tevkifat, genellikle b\u00fcy\u00fck \u00f6l\u00e7ekli i\u015flemler, y\u00fcksek tutarl\u0131 \u00f6demeler i\u00e7in uygulan\u0131r. \u00d6rne\u011fin; 50.000 TL&#8217;lik bir mal al\u0131m\u0131 i\u00e7in %20 tam tevkifat uygulan\u0131yorsa tevkif edilecek tutar 10.000 TL olacakt\u0131r. S\u00f6z konusu tutar, mal al\u0131m\u0131ndan kesilerek vergi dairesine yat\u0131r\u0131l\u0131r. Dolay\u0131s\u0131yla di\u011fer tevkifat \u00e7e\u015fitleri gibi vergi gelirlerinin tam ve do\u011fru \u015fekilde toplanmas\u0131n\u0131 sa\u011flar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kismi_Tevkifat_Nedir\"><\/span>K\u0131smi Tevkifat Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>K\u0131smi tevkifat, ad\u0131ndan da anla\u015f\u0131laca\u011f\u0131 gibi \u00f6nceden belirlenen baz\u0131 i\u015flemlerde uygulanan k\u0131smi kesintidir. Bu y\u00f6ntemde, i\u015flem tutar\u0131n\u0131n belirli k\u0131sm\u0131 \u00fczerinden hesaplanan vergi kesintisi yap\u0131l\u0131r. K\u0131smi tevkifat, daha \u00e7ok k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli i\u015flemler, \u00f6zel sekt\u00f6r al\u0131mlar\u0131, d\u00fc\u015f\u00fck tutarl\u0131 \u00f6demeler i\u00e7in uygulan\u0131r. \u00d6rne\u011fin<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Hizmet Bedeli:<\/strong> 20.000 TL<\/li>\n\n\n\n<li><strong>Hesaplanan KDV (%20):<\/strong> 4.000 TL<\/li>\n\n\n\n<li><strong>Tevkifat Hesab\u0131 (4.000 TL \u00fczerinden):<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Devlete \u00d6denecek (7\/10):<\/strong> 4.000 x 0,7 = 2.800 TL (Bunu siz 2 No.lu KDV ile \u00f6d\u00fcyorsunuz).<\/li>\n\n\n\n<li><strong>Sat\u0131c\u0131ya \u00d6denecek KDV (3\/10):<\/strong> 4.000 &#8211; 2.800 = 1.200 TL (Bunu sat\u0131c\u0131ya faturayla \u00f6d\u00fcyorsunuz).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Sonu\u00e7:<\/strong> Sat\u0131c\u0131ya toplamda (20.000 + 1.200) = <strong>21.200 TL<\/strong> \u00f6deme yapars\u0131n\u0131z.<\/li>\n<\/ul>\n\n\n\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>Katma de\u011fer vergisi m\u00fckelleflerinin belirli mal ve hizmet al\u0131mlar\u0131 \u00fczerinden yap\u0131lan vergi kesintisine KDV tevkifat\u0131 denir. Bu tevkifat, vergi m\u00fckelleflerinin<a href=\"https:\/\/mukellef.co\/blog\/kdv-nedir-hesaplamasi-nasil-yapilir\/\"> KDV<\/a> y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmelerini kolayla\u015ft\u0131rarak vergi gelirlerinin d\u00fczenli toplanmas\u0131n\u0131 sa\u011flar. Uygulama, \u00f6zellikle b\u00fcy\u00fck \u00f6l\u00e7ekli i\u015fletmelerle kamu kurumlar\u0131 i\u00e7in ge\u00e7erlidir. KDV tevkifat\u0131, mal veya hizmet al\u0131m\u0131nda \u00f6denen KDV&#8217;nin bir k\u0131sm\u0131n\u0131n al\u0131c\u0131 taraf\u0131ndan kesilerek vergi dairesine \u00f6denmesine olanak tan\u0131r. \u00d6rne\u011fin; i\u015fletme, 20.000 TL&#8217;lik bir hizmet al\u0131m\u0131nda %10 KDV tevkifat\u0131 yap\u0131yorsa 2.000 TL&#8217;lik KDV tutar\u0131n\u0131 keserek vergi dairesine \u00f6der.<\/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\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_Tevkifat_Oranlari_2026\"><\/span>KDV Tevkifat Oranlar\u0131 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>2026 y\u0131l\u0131 i\u00e7in belirlenen KDV tevkifat oranlar\u0131, vergi mevzuat\u0131nda a\u00e7\u0131k\u00e7a belirtilmi\u015ftir. Bu oranlar, belirli mal ve hizmet al\u0131mlar\u0131 i\u00e7in ge\u00e7erlidir, vergi m\u00fckelleflerinin KDV y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmelerini sa\u011flar. \u0130\u015fte 2026 y\u0131l\u0131 i\u00e7in ge\u00e7erli olan baz\u0131 KDV tevkifat oranlar\u0131:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Hizmet veya Mal Kapsam\u0131<\/td><td>Oran<\/td><\/tr><tr><td>\u00d6zel G\u00fcvenlik Hizmetleri<\/td><td>9\/10<\/td><\/tr><tr><td>Pamuk, Tiftik, Ham Post ve Deri, Y\u00fcn ve Yapa\u011f\u0131 ile Teslimleri<\/td><td>9\/10<\/td><\/tr><tr><td>Yemek Servisi Hizmetleri<\/td><td>5\/10<\/td><\/tr><tr><td>Tekstil ve Konfeksiyon \u0130\u015flerinden, \u00c7anta ve Ayakkab\u0131 Dikimlerine Kadar Olan Fason \u00dcretim Hizmetleri ve Bu Sekt\u00f6rde Arac\u0131l\u0131k Sa\u011flayan Hizmetler<\/td><td>7\/10<\/td><\/tr><tr><td>Yap\u0131 Denetim Hizmetleri<\/td><td>9\/10<\/td><\/tr><tr><td>Turistik Ma\u011fazalar i\u00e7in Sa\u011flanan M\u00fc\u015fteri Bulma\/G\u00f6t\u00fcrme Hizmeti<\/td><td>9\/10<\/td><\/tr><tr><td>Temizlik, \u00c7evre ve Bah\u00e7e Bak\u0131m Hizmetleri<\/td><td>9\/10<\/td><\/tr><tr><td>M\u00fchendislik, Mimarl\u0131k ve Et\u00fct-Proje Hizmetleriyle \u0130lgili Yap\u0131 \u0130\u015fleri ve Bu Alanlarda Sunulan Hizmetler<\/td><td>4\/10<\/td><\/tr><tr><td>Demirba\u015f ve Ta\u015f\u0131tlar, Makine ya da Te\u00e7hizata Ait Tadilat, Onar\u0131m Hizmetleri<\/td><td>7\/10<\/td><\/tr><tr><td>Et\u00fct, Denetim, Dan\u0131\u015fmanl\u0131k, Plan-Proje ve Benzeri Hizmetler<\/td><td>9\/10<\/td><\/tr><tr><td>Profesyonel Spor Kul\u00fcplerinin Reklam, Yay\u0131n ve \u0130sim Hakk\u0131 Gelirlerini \u0130lgilendiren \u0130\u015flemler<\/td><td>9\/10<\/td><\/tr><tr><td>Servis Ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 Hizmeti<\/td><td>5\/10<\/td><\/tr><tr><td>T\u00fcm Bask\u0131 \/ Bas\u0131m Hizmetleri<\/td><td>7\/10<\/td><\/tr><tr><td>K\u00fcl\u00e7e Metal<\/td><td>7\/10<\/td><\/tr><tr><td>Bak\u0131r, \u00c7inko, Al\u00fcminyum ve Kur\u015fun<\/td><td>5\/10<\/td><\/tr><tr><td>Kau\u00e7uk, Lastik, Cam, Metal, Ka\u011f\u0131t, Plastik Hurda ve At\u0131klar\u0131ndan Elde Edilen Hammadde Teslimat\u0131<\/td><td>9\/10<\/td><\/tr><tr><td>A\u011fa\u00e7 ve Orman \u00dcr\u00fcnleri Teslimi<\/td><td>5\/10<\/td><\/tr><tr><td>\u0130\u015f G\u00fcc\u00fc Temin Hizmeti<\/td><td>9\/10<\/td><\/tr><tr><td>Ticari Reklam Hizmetleri<\/td><td>3\/10<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_Tevkifati_Hesaplama_Nasil_Yapilir\"><\/span>KDV Tevkifat\u0131 Hesaplama Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>KDV tevkifat\u0131 hesaplamas\u0131, i\u015flem tutar\u0131 \u00fczerinden belirli oranlar\u0131n uygulanmas\u0131yla yap\u0131l\u0131r. \u00d6ncelikle, i\u015flem tutar\u0131 belirlenir ve bu tutar \u00fczerinden KDV tevkifat oran\u0131 hesaplan\u0131r. Bu oranlar genellikle 10\/10, 9\/10, 7\/10 gibi kesirler \u015feklinde ifade edilir. \u0130lgili hizmet veya mal tesliminin ger\u00e7ekle\u015fti\u011fi durumlarda, fatura tutar\u0131 \u00fczerinden KDV oran\u0131 uygulanarak hesaplama yap\u0131l\u0131r. Belirlenen oran, fatura tutar\u0131 \u00fczerinden do\u011frudan tevkif edilir. \u00d6rne\u011fin; hizmet i\u00e7in belirlenen tevkifat oran\u0131 7\/10 ise fatura tutar\u0131n\u0131n %70&#8217;i \u00fczerinden KDV tevkifat\u0131 yap\u0131l\u0131r. Tevkifat, faturan\u0131n d\u00fczenlendi\u011fi d\u00f6nemde ilgili KDV beyannamesinde bildirilerek vergi dairesine \u00f6denir. Ancak iade veya mahsup talepleri varsa bu s\u00fcre\u00e7ler de vergi mevzuat\u0131 \u00e7er\u00e7evesinde ilgili prosed\u00fcrlere g\u00f6re ger\u00e7ekle\u015ftirilir.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"585\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/07\/kdv-tevkifati-hesaplama-nasil-yapilir-1024x585.webp\" alt=\"kdv tevkifat\u0131 hesaplama nas\u0131l yap\u0131l\u0131r\" class=\"wp-image-7634\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/07\/kdv-tevkifati-hesaplama-nasil-yapilir-1024x585.webp 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/07\/kdv-tevkifati-hesaplama-nasil-yapilir-300x171.webp 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/07\/kdv-tevkifati-hesaplama-nasil-yapilir-768x439.webp 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/07\/kdv-tevkifati-hesaplama-nasil-yapilir-1536x878.webp 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/07\/kdv-tevkifati-hesaplama-nasil-yapilir.webp 1792w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_Tevkifat_Beyannamesi_Ne_Zaman_Verilir\"><\/span>KDV Tevkifat Beyannamesi Ne Zaman Verilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>KDV tevkifat beyannamesi, vergi m\u00fckelleflerinin KDV tevkifat\u0131 yapt\u0131klar\u0131 i\u015flemleri ve tevkif edilen tutarlar\u0131 vergi dairesine bildirdikleri belgedir. Beyanname, belirli periyotlarda vergi dairesine sunulur. Genellikle, ayl\u0131k veya \u00fc\u00e7 ayl\u0131k d\u00f6nemler halinde verilir. Kapsam\u0131 ise tevkifat yap\u0131lan i\u015flemleri ve bu i\u015flemlerden kesilen KDV tutarlar\u0131d\u0131r. Bu beyannameleri zaman\u0131nda ve eksiksiz \u015fekilde vergi dairesine sunarak KDV y\u00fck\u00fcml\u00fcl\u00fcklerinizi yerine getirmi\u015f olursunuz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_Tevkifat_Iadesi_Nasil_Alinir\"><\/span>KDV Tevkifat \u0130adesi Nas\u0131l Al\u0131n\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>KDV tevkifat iadesi, belirli \u015fartlar alt\u0131nda, vergi m\u00fckelleflerine yap\u0131lan vergi kesintilerinin iadesidir. S\u00f6z konusu iade, tevkifat yap\u0131lan tutarlar\u0131n geri \u00f6denmesini sa\u011flar. KDV tevkifat iadesi almak i\u00e7in belirli belgeleri ve ba\u015fvuru formlar\u0131n\u0131 doldurarak vergi dairesine sunman\u0131z gerekmektedir. \u0130ade talebi, vergi dairesi taraf\u0131ndan incelenir ve onaylan\u0131rsa, tevkifat tutar\u0131 geri \u00f6denir. Dolay\u0131s\u0131yla iade nakit ak\u0131\u015f\u0131n\u0131z\u0131 d\u00fczenlemenize yard\u0131mc\u0131 olur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gelir_Vergisi_Tevkifati_Nedir\"><\/span>Gelir Vergisi Tevkifat\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gelir vergisi tevkifat\u0131, gelir vergisi m\u00fckelleflerinin belirli kazan\u00e7 ve iratlar \u00fczerinden yap\u0131lan vergi kesintisidir. Kesinti, vergi y\u00fck\u00fcml\u00fcl\u00fcklerinizi yerine getirmenizi sa\u011flayarak vergi gelirlerinin d\u00fczenli \u015fekilde toplanmas\u0131n\u0131 destekler. Gelir vergisi tevkifat\u0131, \u00fccretler, kira gelirleri, serbest meslek kazan\u00e7lar\u0131 gibi \u00e7e\u015fitli gelir t\u00fcrleri i\u00e7in uygulan\u0131r. \u00d6rne\u011fin; bir \u00e7al\u0131\u015fan, ald\u0131\u011f\u0131 maa\u015f \u00fczerinden belirli oranda gelir vergisi tevkifat\u0131 yapar ve bu tutar do\u011frudan vergi dairesine \u00f6denir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gelir_Vergisi_Tevkifat_Oranlari_2026\"><\/span>Gelir Vergisi Tevkifat Oranlar\u0131 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>20246y\u0131l\u0131 i\u00e7in belirlenen gelir vergisi tevkifat oranlar\u0131, vergi mevzuat\u0131nda a\u00e7\u0131k\u00e7a belirtilmi\u015ftir. Oranlar, belirli kazan\u00e7lar \/ iratlar i\u00e7in ge\u00e7erlidir, vergi m\u00fckellefi olarak gelir vergisi y\u00fck\u00fcml\u00fcl\u00fcklerinizi yerine getirmenize yard\u0131mc\u0131 olur. \u0130\u015fte 2026 y\u0131l\u0131 i\u00e7in ge\u00e7erli olan baz\u0131 gelir vergisi tevkifat oranlar\u0131:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Gelir T\u00fcr\u00fc<\/td><td>Tevkifat Oran\u0131 (%)<\/td><\/tr><tr><td>\u00dccretler<\/td><td>15 &#8211; 40<\/td><\/tr><tr><td>\u0130\u015f\u00e7i ve memur maa\u015flar\u0131<\/td><td>15<\/td><\/tr><tr><td>Serbest Meslek Kazan\u00e7lar\u0131<\/td><td>10 &#8211; 20<\/td><\/tr><tr><td>Kira Gelirleri (\u0130\u015f Yeri)<\/td><td>20<\/td><\/tr><tr><td>Kira Gelirleri (Konut)<\/td><td>10<\/td><\/tr><tr><td>Temett\u00fc Gelirleri<\/td><td>15<\/td><\/tr><tr><td>Menkul Sermaye \u0130ratlar\u0131 (Faiz, Kar Pay\u0131)<\/td><td>15<\/td><\/tr><tr><td>Gayrimenkul Sat\u0131\u015f Kazan\u00e7lar\u0131<\/td><td>15<\/td><\/tr><tr><td>Di\u011fer Kazan\u00e7 ve \u0130ratlar<\/td><td>15 &#8211; 20<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gelir_Vergisi_Tevkifatli_Hesaplama_Nasil_Yapilir\"><\/span>Gelir Vergisi Tevkifatl\u0131 Hesaplama Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gelir vergisinin tevkifatl\u0131 hesaplanmas\u0131 belirli kazan\u00e7 ve iratlar \u00fczerinden belirli oranlar\u0131n uygulanmas\u0131yla yap\u0131l\u0131r. \u00d6ncelikle, gelir tutar\u0131 belirlenir, tutar \u00fczerinden gelir vergisi tevkifat oran\u0131 hesaplan\u0131r. Tevkif edilecek gelir vergisi tutar\u0131, gelir tutar\u0131n\u0131n belirlenen oranla \u00e7arp\u0131lmas\u0131yla elde edilir. \u00d6rne\u011fin; 5.000 TL&#8217;lik maa\u015f i\u00e7in %15 gelir vergisi tevkifat oran\u0131 uygulan\u0131yorsa tevkif edilecek gelir vergisi tutar\u0131 750 TL olacakt\u0131r. Bu tutar, maa\u015ftan kesilerek vergi dairesine yat\u0131r\u0131l\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hangi_Faturalar_Tevkifatli_Kesilir\"><\/span>Hangi Faturalar Tevkifatl\u0131 Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tevkifatl\u0131 kesilen faturalar, belirli mal ve hizmet al\u0131mlar\u0131 i\u00e7in d\u00fczenlenen ve vergi kesintisi yap\u0131lan belgelerdir. Dolay\u0131s\u0131yla vergi mevzuat\u0131na uygun olarak d\u00fczenlenmeli, tevkifat tutarlar\u0131 do\u011fru hesaplanarak faturada belirtilmelidir. Kira faturalar\u0131, hizmet al\u0131m faturalar\u0131, mal al\u0131m faturalar\u0131, serbest meslek faturalar\u0131, tevkifatl\u0131 kesilen faturalar aras\u0131nda yer al\u0131r. Belirli mallar\u0131n al\u0131m\u0131 s\u0131ras\u0131nda d\u00fczenlenen faturalar, dan\u0131\u015fmanl\u0131k, temizlik, g\u00fcvenlik gibi hizmet al\u0131mlar\u0131 i\u00e7in d\u00fczenlenen faturalar \u00f6rnek olarak verilebilir. Ayr\u0131ca i\u015f yeri kiralamalar\u0131nda yap\u0131lan kira \u00f6demeleri i\u00e7in d\u00fczenlenenler ile avukat, doktor, m\u00fchendis gibi serbest meslek erbaplar\u0131na yap\u0131lan \u00f6demeler i\u00e7in d\u00fczenlenen faturalar da dahildir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kimler_Tevkifatli_Fatura_Keser\"><\/span>Kimler Tevkifatl\u0131 Fatura Keser?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tevkifatl\u0131 fatura kesme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, belirli sekt\u00f6rlerde faaliyet g\u00f6steren belli i\u015flemleri ger\u00e7ekle\u015ftiren vergi m\u00fckelleflerine aittir. Amac\u0131, vergi gelirlerinin do\u011fru toplanmas\u0131n\u0131, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131n \u00f6nlenmesini sa\u011flamakt\u0131r. Genellikle b\u00fcy\u00fck \u00f6l\u00e7ekli i\u015fletmeler, kamu kurumlar\u0131 ve belirli sekt\u00f6rlerde faaliyet g\u00f6steren m\u00fckellefler tevkifatl\u0131 fatura kesme sorumlulu\u011funa sahiptir. Ayr\u0131ca, belirli gelir t\u00fcrleri veya \u00f6zel i\u015flemler sonucunda d\u00fczenlenen faturalar da tevkifatl\u0131 olarak kesilebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifatli_Fatura_Nasil_Kesilir\"><\/span>Tevkifatl\u0131 Fatura Nas\u0131l Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Fatura kesme s\u00fcrecinde \u00f6ncelikle i\u015flem tutar\u0131 ve tevkifat oran\u0131 belirlenir. \u0130\u015flem tutar\u0131, mal veya hizmet al\u0131m\u0131n\u0131n toplam bedelini ifade ederken tevkifat oran\u0131, i\u015flem tutar\u0131 \u00fczerinden yap\u0131lacak vergi kesintisidir. Daha sonra, tevkif edilecek tutar hesaplanarak faturada belirtilir. Tutar, i\u015flem tutar\u0131n\u0131n tevkifat oran\u0131 ile \u00e7arp\u0131lmas\u0131yla hesaplan\u0131r. Ard\u0131ndan fatura, vergi mevzuat\u0131na uygun olarak d\u00fczenlenerek ilgili tarafa sunulur. B\u00f6ylece tevkifatl\u0131 fatura hem al\u0131c\u0131 hem de sat\u0131c\u0131 i\u00e7in vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin yerine getirilmesini sa\u011flar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifatli_Fatura_Ornegi\"><\/span>Tevkifatl\u0131 Fatura \u00d6rne\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tevkifatl\u0131 fatura, belirli i\u015flemler i\u00e7in d\u00fczenlenen fatura modelidir. \u00d6rne\u011fin; 10.000 TL&#8217;lik hizmet al\u0131m\u0131 i\u00e7in %10 KDV tevkifat oran\u0131 uyguland\u0131\u011f\u0131nda tevkif edilecek KDV tutar\u0131 1.000 TL olur. Bu tutar, faturada belirtilir, sonra toplam tutardan d\u00fc\u015f\u00fclerek \u00f6deme yap\u0131l\u0131r. Bir tevkifatl\u0131 fatura \u00f6rne\u011fi \u015fu \u015fekilde d\u00fczenlenebilir:<\/p>\n\n\n\n<p>Fatura Tarihi: 29 Haziran 2026<\/p>\n\n\n\n<p>Sat\u0131c\u0131: ABC Dan\u0131\u015fmanl\u0131k Ltd.<\/p>\n\n\n\n<p>Al\u0131c\u0131: XYZ \u0130n\u015faat A.\u015e.<\/p>\n\n\n\n<p>Mal veya Hizmet: Dan\u0131\u015fmanl\u0131k Hizmetleri<\/p>\n\n\n\n<p>Fatura Bedeli: 10.000 TL<\/p>\n\n\n\n<p>Tevkifat Oran\u0131: %5<\/p>\n\n\n\n<p>Tevkifat Tutar\u0131: 500 TL<\/p>\n\n\n\n<p>Toplam \u00d6denecek Tutar: 9.500 TL (KDV Hari\u00e7)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifatli_Fatura_Isleme\"><\/span>Tevkifatl\u0131 Fatura \u0130\u015fleme<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Faturan\u0131n i\u015fleme al\u0131nmas\u0131 i\u00e7in \u00f6ncelikle al\u0131c\u0131, sat\u0131c\u0131dan tevkifatl\u0131 faturay\u0131 al\u0131r ve kontrol eder. Daha sonra tevkifat tutar\u0131, faturada belirtilen i\u015flem tutar\u0131 \u00fczerinden hesaplan\u0131r. Hesaplanan tevkifat tutar\u0131, vergi dairesine bildirilir ve \u00f6denir. Tevkifatl\u0131 fatura, muhasebe kay\u0131tlar\u0131na i\u015flendikten sonra vergi y\u00fck\u00fcml\u00fcl\u00fckleri takip edilir. Siz de bu ad\u0131mlar\u0131 takip ederek tevkifatl\u0131 faturalar\u0131n i\u015fleme al\u0131nmas\u0131n\u0131 sa\u011flayabilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifat_Muhasebe_Kaydi_Nasil_Yapilir\"><\/span>Tevkifat Muhasebe Kayd\u0131 Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tevkifat muhasebe kayd\u0131, belirli i\u015flemler i\u00e7in yap\u0131lan vergi kesintilerinin muhasebe kay\u0131tlar\u0131na i\u015flenmesidir. Yani vergi m\u00fckelleflerinin tevkifatl\u0131 i\u015flemlerini do\u011fru muhasebele\u015ftirmelerini sa\u011flar. Kay\u0131tlar, tevkifat yap\u0131lan tutarlar\u0131n, i\u015fletmelerin mali raporlar\u0131n\u0131n \/ ilgili vergi hesaplar\u0131n\u0131n i\u015flemlerin do\u011frulu\u011funu destekler. Tevkifat muhasebe kayd\u0131, belirli ad\u0131mlar izlenerek yap\u0131l\u0131r ve muhasebe defterlerinde yer al\u0131r. \u00d6ncelikle mal veya hizmet al\u0131m\u0131n\u0131n toplam bedelinden olu\u015fan i\u015flem tutar\u0131 belirlenir. Ard\u0131ndan tevkifat tutar\u0131, i\u015flem tutar\u0131n\u0131n belirli bir oran\u0131 olarak hesaplan\u0131r. Muhasebe defterlerine ilgili hesap kodlar\u0131 ile kaydedilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifatli_Alis_Muhasebe_Kaydi\"><\/span>Tevkifatl\u0131 Al\u0131\u015f Muhasebe Kayd\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Tevkifatl\u0131 al\u0131\u015f muhasebe kayd\u0131, i\u015fletmenin hizmet veya mal al\u0131m\u0131 s\u0131ras\u0131nda tevkifat uygulanan durumlar\u0131 kapsar. Tevkifatl\u0131 al\u0131mlarda, sat\u0131c\u0131 veya hizmet sa\u011flay\u0131c\u0131 taraf\u0131ndan \u00f6deme tutar\u0131n\u0131n belirli bir y\u00fczdesi KDV olarak vergi dairesine \u00f6denir, tutar al\u0131c\u0131 taraf\u0131ndan fatura \u00fczerinden kesinti olarak g\u00f6sterilir. Muhasebe kayd\u0131nda, al\u0131\u015f i\u015flemi normal bir al\u0131\u015f faturas\u0131 gibi kaydedilir, ancak fatura \u00fczerinde tevkifat uygulanan KDV miktar\u0131 ayr\u0131ca belirtilir. Bu \u015fekilde hem al\u0131\u015f bedelini hem de tevkifatl\u0131 KDV&#8217;yi do\u011fru bir \u015fekilde kay\u0131tlar\u0131na ge\u00e7irebilirsiniz.<\/p>\n\n\n\n<p>Normal al\u0131\u015f i\u015flemi gibi kaydedilse de fatura \u00fczerinde belirtilen toplam hizmet veya mal bedeli ile fatura \u00fczerinde ayr\u0131ca belirtilen tevkifatl\u0131 KDV tutar\u0131 i\u015fletme kay\u0131tlar\u0131na ge\u00e7irilir.<\/p>\n\n\n\n<p>\u00d6rne\u011fin; 1.000 TL + %20 KDV \u00fczerinden %10 tevkifat uyguland\u0131\u011f\u0131n\u0131 varsayal\u0131m:<\/p>\n\n\n\n<p>Al\u0131\u015f Bedeli: 1.000 TL<\/p>\n\n\n\n<p>Fatura KDV Tutar\u0131: 200 TL (%20)<\/p>\n\n\n\n<p>Tevkifatl\u0131 KDV Tutar\u0131: 20 TL (%10 x 200 TL)<\/p>\n\n\n\n<p>Muhasebe Kayd\u0131:<\/p>\n\n\n\n<p>Al\u0131m \u0130\u015flemi: KDV Hari\u00e7 1.000 TL + KDV 200 TL = Toplam 1.200 TL<\/p>\n\n\n\n<p>Tevkifatl\u0131 KDV: 20 TL<\/p>\n\n\n\n<p>Muhasebe kayd\u0131 ise \u015f\u00f6yle i\u015flenir:<\/p>\n\n\n\n<p>Gider (Al\u0131m): 1.000 TL<\/p>\n\n\n\n<p>KDV (Gider) Hesab\u0131: 200 TL<\/p>\n\n\n\n<p>Tevkifatl\u0131 KDV (Al\u0131c\u0131ya Bor\u00e7) Hesab\u0131: 20 TL<\/p>\n\n\n\n<p>Fatura \u00fczerinde ayr\u0131ca g\u00f6sterilen tevkifatl\u0131 KDV miktar\u0131, i\u015fletmenizin KDV beyannamesindeki indirim hakk\u0131 olarak kullan\u0131l\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifatli_Satis_Faturasi_Kaydi\"><\/span>Tevkifatl\u0131 Sat\u0131\u015f Faturas\u0131 Kayd\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Tevkifatl\u0131 sat\u0131\u015f faturas\u0131 kayd\u0131, i\u015fletmenin mal veya hizmet sat\u0131\u015f\u0131 s\u0131ras\u0131nda tevkifat uygulad\u0131\u011f\u0131 durumlarda yap\u0131l\u0131r. Sat\u0131c\u0131, sat\u0131\u015f bedeli \u00fczerinden belirli oranda KDV tevkifat\u0131 yapar ve s\u00f6z konusu miktar, sat\u0131c\u0131 taraf\u0131ndan d\u00fczenlenen faturada ayr\u0131ca g\u00f6sterilir. Muhasebe kayd\u0131nda, sat\u0131\u015f i\u015flemi normal sat\u0131\u015f faturas\u0131 gibi kaydedilir, ancak fatura \u00fczerinde tevkifatl\u0131 KDV miktar\u0131 ayr\u0131ca belirtilir. B\u00f6ylece, sat\u0131\u015f gelirinizi veya tevkifatl\u0131 KDV tutar\u0131n\u0131 do\u011fru \u015fekilde muhasebele\u015ftirebilirsiniz. \u0130\u015fletme olarak bu durumu muhasebe kay\u0131tlar\u0131na \u015fu \u015fekilde yans\u0131tabilirsiniz:<\/p>\n\n\n\n<p>\u00d6rne\u011fin; 1.000 TL + %20 KDV \u00fczerinden %10 tevkifat uyguland\u0131\u011f\u0131n\u0131 varsayal\u0131m:<\/p>\n\n\n\n<p>Sat\u0131\u015f Bedeli: 1.000 TL<\/p>\n\n\n\n<p>Fatura KDV Tutar\u0131: 200 TL (%20)<\/p>\n\n\n\n<p>Tevkifatl\u0131 KDV Tutar\u0131: 20 TL (%10 x 200 TL)<\/p>\n\n\n\n<p>Muhasebe Kayd\u0131:<\/p>\n\n\n\n<p>Sat\u0131\u015f Geliri: 1.000 TL<\/p>\n\n\n\n<p>KDV (Sat\u0131\u015f) Hesab\u0131: 200 TL<\/p>\n\n\n\n<p>Tevkifatl\u0131 KDV (Vergiye G\u00f6t\u00fcr\u00fclen) Hesab\u0131: 20 TL<\/p>\n\n\n\n<p>Muhasebe kayd\u0131 \u015fu \u015fekilde olur:<\/p>\n\n\n\n<p>Cari Hesap (Sat\u0131\u015f Geliri): 1.000 TL<\/p>\n\n\n\n<p>KDV (Sat\u0131\u015f) Hesab\u0131: 200 TL<\/p>\n\n\n\n<p>Tevkifatl\u0131 KDV (Vergiye G\u00f6t\u00fcr\u00fclen) Hesab\u0131: 20 TL<\/p>\n\n\n\n<p>Fatura \u00fczerinde ayr\u0131ca g\u00f6sterilen tevkifatl\u0131 KDV miktar\u0131, KDV beyannamenizde hesaplanan KDV tutar\u0131ndan indirim yap\u0131lmas\u0131n\u0131 sa\u011flar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2026_Tevkifatli_Fatura_Siniri\"><\/span>2026 Tevkifatl\u0131 Fatura S\u0131n\u0131r\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>2026 y\u0131l\u0131 i\u00e7in belirlenen tevkifatl\u0131 fatura s\u0131n\u0131r\u0131, vergi mevzuat\u0131nda a\u00e7\u0131k\u00e7a belirtilmi\u015ftir. S\u00f6z konusu s\u0131n\u0131r, belirli i\u015flemler i\u00e7in tevkifat yap\u0131lmas\u0131n\u0131 zorunlu k\u0131lar. 2026 y\u0131l\u0131 i\u00e7in ge\u00e7erli olan tevkifatl\u0131 fatura s\u0131n\u0131r\u0131, vergi m\u00fckelleflerinin tevkifat y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmelerini sa\u011flar. 2026 y\u0131l\u0131nda KDV tevkifatl\u0131 makbuz d\u00fczenleme s\u0131n\u0131r\u0131, vergi mevzuat\u0131nda yap\u0131lan de\u011fi\u015fiklikle fatura d\u00fczenleme s\u0131n\u0131r\u0131yla ayn\u0131 seviyeye \u00e7ekilmi\u015ftir. Yani 2026 y\u0131l\u0131 i\u00e7in belirlenen fatura d\u00fczenleme s\u0131n\u0131r\u0131 12.000 TL oldu\u011fundan KDV tevkifatl\u0131 makbuz d\u00fczenleme s\u0131n\u0131r\u0131 da ayn\u0131 tutarda, yani 12.000 TL olarak g\u00fcncellenmi\u015ftir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifatli_Fatura_Iadesi_Nasil_Kesilir\"><\/span>Tevkifatl\u0131 Fatura \u0130adesi Nas\u0131l Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bir i\u015flem sonucunda yap\u0131lan tevkifatl\u0131 KDV&#8217;nin geri iade edilmesine tavkifatl\u0131 fatura iadesi denir. \u0130\u015flem genellikle iade edilecek tutar\u0131n, yap\u0131lan \u00f6demenin veya i\u015flemin detaylar\u0131na ba\u011fl\u0131 olarak ger\u00e7ekle\u015fir. Ancak \u00f6ncelikle, tevkifatl\u0131 KDV&#8217;nin iadesi i\u00e7in gerekli olan durumlar\u0131n olu\u015fmas\u0131 gereklidir. \u00d6rne\u011fin; hatal\u0131 bir i\u015flem sonucunda fazla \u00f6denen KDV&#8217;nin iade edilmesi veya vergi indirim hakk\u0131na sahip olunmas\u0131 gibi durumlar s\u00f6z konusu olabilir. \u0130ade i\u015flemi i\u00e7in a\u015fa\u011f\u0131daki ad\u0131mlar genellikle izlenir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130ade edilmesi gereken tevkifatl\u0131 KDV&#8217;nin tutar\u0131 belirlenir ve vergi dairesine iade talebi ba\u015fvurusu yap\u0131l\u0131r.<\/li>\n\n\n\n<li>Daha sonra iade talebinin desteklenmesi i\u00e7in gerekli belgeler haz\u0131rlan\u0131r. Belgeler, i\u015flemin detaylar\u0131n\u0131, \u00f6denen KDV miktar\u0131n\u0131 ve iade talebinin nedenini i\u00e7erir.<\/li>\n\n\n\n<li>\u0130ade talebi, vergi dairesine belirli s\u00fcre i\u00e7inde elektronik ortamda veya ilgili ba\u015fvuru y\u00f6ntemleriyle sunulur. Ba\u015fvuruda yer alan belgelerin tam ve do\u011fru olmas\u0131 \u00f6nemlidir.<\/li>\n\n\n\n<li>Vergi dairesi, ba\u015fvuruyu inceler, belgelerin do\u011frulu\u011funu kontrol eder. Gerekli durumlarda ek belgeler istenebilir.<\/li>\n\n\n\n<li>Vergi dairesi, ba\u015fvuruyu uygun buldu\u011funda tevkifatl\u0131 KDV&#8217;nin iadesini ger\u00e7ekle\u015ftirir. \u0130ade genellikle elektronik ortamda yap\u0131l\u0131r ve ilgili hesaba aktar\u0131l\u0131r.<\/li>\n\n\n\n<li>\u0130ade i\u015flemi sonras\u0131nda, i\u015flemi takip etmek ve gerekli dok\u00fcmantasyonu saklamak \u00f6nemlidir. B\u00f6ylece muhasebe kay\u0131tlar\u0131n\u0131n do\u011frulu\u011funu ve vergi denetimlerine haz\u0131r olunmas\u0131n\u0131 sa\u011flar.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Sureclerinizi_Mukellef_ile_Kolaylastirin\"><\/span>Vergi S\u00fcre\u00e7lerinizi M\u00fckellef ile Kolayla\u015ft\u0131r\u0131n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\">M\u00fckellef<\/a>, uzman ekibiyle size \u015firket kurulu\u015fu ve y\u00f6netimi \u00fczerine kapsaml\u0131 hizmetler sunar. Deneyimli dan\u0131\u015fmanlar ve kullan\u0131\u015fl\u0131 aray\u00fcz ile birlikte KDV tevkifat\u0131 ve di\u011fer vergi y\u00fck\u00fcml\u00fcl\u00fcklerinizin y\u00f6netimini kolayla\u015ft\u0131rabilirsiniz. Hemen <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye olun<\/a>, sizi arayal\u0131m.<\/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\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifat_Hakkinda_Sikca_Sorulan_Sorular\"><\/span>Tevkifat Hakk\u0131nda S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tevkifat hakk\u0131nda s\u0131k\u00e7a sorulan sorulara buradan ula\u015fabilirsiniz.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1722256164409\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Nihai_Tuketiciye_Tevkifatli_Fatura_Kesilir_mi\"><\/span>Nihai T\u00fcketiciye Tevkifatl\u0131 Fatura Kesilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Nihai t\u00fcketiciye tevkifatl\u0131 fatura kesilmesi, genel olarak uygulanmaz. Tevkifat, ticari i\u015flemler ve belirli \u00f6demeler i\u00e7in ge\u00e7erli olup, nihai t\u00fcketiciye yap\u0131lan sat\u0131\u015flarda tevkifat yoktur. Ancak, baz\u0131 \u00f6zel durumlarda tevkifat uygulanabilir. S\u00f6z konusu durumlar, vergi mevzuat\u0131nda belirtilen \u015fartlara ba\u011fl\u0131 olarak de\u011fi\u015fece\u011finden vergi m\u00fckellefi olarak bu \u015fartlara uygun olarak i\u015flem yapman\u0131z gerekebilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1722256177438\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Tevkifatli_Faturada_Tevkifati_Kim_Oder\"><\/span>Tevkifatl\u0131 Faturada Tevkifat\u0131 Kim \u00d6der?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Tevkifatl\u0131 faturada tevkifat\u0131 \u00f6deyen tek taraf yoktur. Al\u0131c\u0131 ile sat\u0131c\u0131 mal veya hizmet al\u0131m\u0131 s\u0131ras\u0131nda belirlenen tevkifat tutar\u0131n\u0131 \u00f6der, yani tutar\u0131 vergi dairesine yat\u0131r\u0131r. Tevkifatl\u0131 faturada, tevkif edilen tutar faturada belirtilir ve bahsi ge\u00e7en tutar, al\u0131c\u0131 &#8211; sat\u0131c\u0131 taraf\u0131ndan \u00f6denir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1722256193237\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Fiyat_Farki_Faturasinda_Tevkifat_Olur_mu\"><\/span>Fiyat Fark\u0131 Faturas\u0131nda Tevkifat Olur mu?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Fiyat fark\u0131 faturas\u0131nda tevkifat uygulanabilir. Fiyat fark\u0131, belirli bir mal veya hizmetin fiyat\u0131nda yap\u0131lan de\u011fi\u015fiklikleri ifade eder ve de\u011fi\u015fiklikler \u00fczerinden tevkifat yap\u0131labilir. Tevkifat oran\u0131 ve tutar\u0131, fiyat fark\u0131 tutar\u0131na g\u00f6re hesaplan\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1722257395426\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Mahsup_Edilecek_Tevkifat_Tutari_Nedir\"><\/span>Mahsup Edilecek Tevkifat Tutar\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Vergi m\u00fckelleflerinin \u00f6dedikleri tevkifat tutarlar\u0131n\u0131n vergi bor\u00e7lar\u0131na mahsup edilmesi i\u015flemine mahsup edilecek tevkifat tutar\u0131 denir. Tutar, vergi m\u00fckelleflerinin vergi y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirirken \u00f6dedikleri tevkifat tutarlar\u0131n\u0131 ifade eder. Mahsup edilecek tevkifat tutar\u0131, vergi mevzuat\u0131nda belirtilen \u015fartlara g\u00f6re hesaplan\u0131r, vergi dairesine bildirilir. Tevkifat tutarlar\u0131, vergi borcunuza kar\u015f\u0131l\u0131k olarak mahsup edilir, b\u00f6ylece vergi y\u00fck\u00fcml\u00fcl\u00fcklerinizin azalt\u0131lmas\u0131 hedeflenir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1722257411375\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Basit_Usulde_KDV_Tevkifati_Yapilir_mi\"><\/span>Basit Usulde KDV Tevkifat\u0131 Yap\u0131l\u0131r m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Basit usulde vergilendirilen m\u00fckellefler, KDV tevkifat\u0131 yapmazlar. Basit usulde vergilendirme, k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli i\u015fletmeler i\u00e7in ge\u00e7erli olup KDV tevkifat\u0131 bu m\u00fckellefler i\u00e7in uygulanmaz.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1722257424558\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Serbest_Meslek_Makbuzunda_KDV_Tevkifati_Var_mi\"><\/span>Serbest Meslek Makbuzunda KDV Tevkifat\u0131 Var m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Gelir Vergisi Kanunu\u2019nda yer alan 94. madde, serbest meslek sahiplerinin gelir vergisi tevkifat\u0131 yapmas\u0131na y\u00f6neliktir. Serbest meslek makbuzunda KDV tevkifat\u0131, serbest meslek erbaplar\u0131n\u0131n sundu\u011fu hizmetler KDV\u2019ye tabi ve hizmeti alan taraf KDV tevkifat\u0131na tabi bir m\u00fckellef oldu\u011funda uygulan\u0131r. Tevkifat oranlar\u0131 hizmet t\u00fcr\u00fcne g\u00f6re de\u011fi\u015fir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1722257438813\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"KDV_Tevkifati_Yapilmazsa_Ne_Olur\"><\/span>KDV Tevkifat\u0131 Yap\u0131lmazsa Ne Olur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>KDV Kanunu&#8217;nun 9\/1. maddesine g\u00f6re Maliye Bakanl\u0131\u011f\u0131, belirli mal teslimleri ve hizmet ifalar\u0131nda KDV&#8217;nin \u00f6denmesinden al\u0131c\u0131lar\u0131 sorumlu tutar. E\u011fer al\u0131c\u0131, tevkifata tabi KDV&#8217;yi 2 no.lu KDV beyannamesi ile beyan etmezse yap\u0131lacak i\u015flemler, sat\u0131c\u0131n\u0131n vergiyi 1 no.lu KDV beyannamesinde bildirip bildirmemesine ba\u011fl\u0131 olarak de\u011fi\u015fir. Sat\u0131c\u0131, tevkifata tabi KDV&#8217;yi beyan etmemi\u015fse al\u0131c\u0131dan vergi asl\u0131, vergi ziya\u0131 cezas\u0131 ve gecikme faizi al\u0131n\u0131r. Ancak sat\u0131c\u0131, KDV&#8217;yi beyan etmi\u015fse al\u0131c\u0131dan vergi asl\u0131 talep edilmez, fakat vergi ziya\u0131 cezas\u0131 ve gecikme faizi uygulan\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Vergi d\u00fcnyas\u0131nda s\u0131k\u00e7a kar\u015f\u0131la\u015f\u0131lan ancak detaylar\u0131 bilinmeyen tevkifat, i\u015fletmeler ve vergi m\u00fckellefleri i\u00e7in hayati bir \u00f6neme sahip. Gelirlerin do\u011fru ve zaman\u0131nda vergilendirilmesini sa\u011flayan bu y\u00f6ntem, bir\u00e7ok i\u015flemde kar\u015f\u0131m\u0131za \u00e7\u0131kar ve i\u015fleyi\u015fi karma\u015f\u0131k gibi g\u00f6r\u00fcnse de asl\u0131nda ad\u0131m ad\u0131m anla\u015f\u0131ld\u0131\u011f\u0131nda olduk\u00e7a \u00f6nemli bir vergi uygulamas\u0131 oldu\u011funu g\u00f6sterir. Vergi mevzuat\u0131nda \u00f6nemli bir kavram olan tevkifat, belirli mal &#8230;<\/p>\n","protected":false},"author":29,"featured_media":7632,"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-7630","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\/7630","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\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=7630"}],"version-history":[{"count":8,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/7630\/revisions"}],"predecessor-version":[{"id":11798,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/7630\/revisions\/11798"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/7632"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=7630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=7630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=7630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}