{"id":8180,"date":"2024-09-16T14:34:17","date_gmt":"2024-09-16T11:34:17","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=8180"},"modified":"2026-01-06T11:55:45","modified_gmt":"2026-01-06T08:55:45","slug":"hizmet-ihracati","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/hizmet-ihracati\/","title":{"rendered":"Hizmet \u0130hracat\u0131 Nedir? Faturas\u0131 Nas\u0131l Kesilir?"},"content":{"rendered":"\n<p>\u0130hracattan s\u00f6z edildi\u011finde akla ilk gelen \u00fcr\u00fcn ihracat\u0131 olsa da hizmetler de ihra\u00e7 edilebilen unsurlar aras\u0131ndad\u0131r. K\u00fcresel ticarette y\u00fckselen bir trend olan hizmet ticareti; internetin yayg\u0131nla\u015fmas\u0131, bulut tabanl\u0131 ileti\u015fimin geli\u015fmesi ve hizmet ekonomisinin b\u00fcy\u00fcmesiyle birlikte \u00f6nemli bir pazar h\u00e2line geldi. Hizmet ihracat\u0131n\u0131 do\u011fru \u015fekilde anlayabilmek i\u00e7in \u015fartlar\u0131na ve hizmet ihracat\u0131 yapanlar i\u00e7in sa\u011flanan devlet te\u015fviklerine yak\u0131ndan bakmak gerekir.<\/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\/hizmet-ihracati\/#Hizmet_Ihracati_Nedir\" >Hizmet \u0130hracat\u0131 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\/hizmet-ihracati\/#Hizmet_Ihracati_Sartlari_Nelerdir\" >Hizmet \u0130hracat\u0131 \u015eartlar\u0131 Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/hizmet-ihracati\/#Hizmet_Ihracati_Nasil_Yapilir\" >Hizmet \u0130hracat\u0131 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-4\" href=\"https:\/\/mukellef.co\/blog\/hizmet-ihracati\/#Hizmet_Ihracati_Yapan_Sektorler\" >Hizmet \u0130hracat\u0131 Yapan Sekt\u00f6rler<\/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\/hizmet-ihracati\/#Hizmet_Ihracati_Tesvikleri_Nelerdir\" >Hizmet \u0130hracat\u0131 Te\u015fvikleri 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\/hizmet-ihracati\/#Hizmet_Ihracati_Istisnasi_Nedir\" >Hizmet \u0130hracat\u0131 \u0130stisnas\u0131 Nedir?<\/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\/hizmet-ihracati\/#Hizmet_Ihracatcilarina_Yesil_Pasaport_Hakki\" >Hizmet \u0130hracat\u00e7\u0131lar\u0131na Ye\u015fil Pasaport Hakk\u0131<\/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\/hizmet-ihracati\/#Hizmet_Ihracati_Faturasi_Nasil_Kesilir\" >Hizmet \u0130hracat\u0131 Faturas\u0131 Nas\u0131l Kesilir?<\/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\/hizmet-ihracati\/#Hizmet_Ihracati_Muhasebe_Kaydi_Nasil_Yapilir\" >Hizmet \u0130hracat\u0131 Muhasebe Kayd\u0131 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-10\" href=\"https:\/\/mukellef.co\/blog\/hizmet-ihracati\/#Hizmet_Ihracatinda_Mukellefin_Marka_Odakli_Cozumleriyle_Tanisin\" >Hizmet \u0130hracat\u0131nda M\u00fckellef&#8217;in Marka Odakl\u0131 \u00c7\u00f6z\u00fcmleriyle Tan\u0131\u015f\u0131n!<\/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\/hizmet-ihracati\/#Sikca_Sorulan_Sorular\" >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-12\" href=\"https:\/\/mukellef.co\/blog\/hizmet-ihracati\/#Hizmet_ihracati_istisna_kodu_nedir\" >Hizmet ihracat\u0131 istisna kodu nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mukellef.co\/blog\/hizmet-ihracati\/#Hizmet_ihracati_yapan_isletmeler_KDVden_muaf_mi\" >Hizmet ihracat\u0131 yapan i\u015fletmeler KDV&#8217;den muaf m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mukellef.co\/blog\/hizmet-ihracati\/#Hizmet_ihracat_faturasi_TL_kesilir_mi\" >Hizmet ihracat faturas\u0131 TL kesilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mukellef.co\/blog\/hizmet-ihracati\/#Neler_hizmet_ihracati_sayilir\" >Neler hizmet ihracat\u0131 say\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mukellef.co\/blog\/hizmet-ihracati\/#Hizmet_ihracatinda_hangi_kur_kullanilir\" >Hizmet ihracat\u0131nda hangi kur kullan\u0131l\u0131r?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hizmet_Ihracati_Nedir\"><\/span>Hizmet \u0130hracat\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Hizmet ihracat\u0131, en a\u00e7\u0131k tan\u0131m\u0131yla ticari de\u011feri bulunan her t\u00fcrl\u00fc hizmetin yurt d\u0131\u015f\u0131na sat\u0131lmas\u0131d\u0131r. \u00d6rne\u011fin mimarl\u0131k, yaz\u0131l\u0131m, tasar\u0131m, m\u00fchendislik veya \u00e7evirmenlik gibi i\u015flerin yurt d\u0131\u015f\u0131ndaki \u015firketler i\u00e7in yap\u0131lmas\u0131 hizmet ihracat\u0131 olarak adland\u0131r\u0131l\u0131r.<\/p>\n\n\n\n<p>Bir hizmetin hizmet ticareti olarak de\u011ferlendirilebilmesi yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteriler i\u00e7in T\u00fcrkiye&#8217;de yap\u0131lan hizmetin m\u00fc\u015fterinin yurt d\u0131\u015f\u0131ndaki i\u015f, i\u015flem veya faaliyetleriyle ilgili olmas\u0131na, T\u00fcrkiye&#8217;deki faaliyetleriyle ilgisinin bulunmamas\u0131na ba\u011fl\u0131d\u0131r. Hizmetin yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteriler i\u00e7in yap\u0131ld\u0131\u011f\u0131, s\u00f6z konusu m\u00fc\u015fteri ad\u0131na d\u00fczenlenen fatura veya benzeri belgeler \u00fczerinden anla\u015f\u0131l\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hizmet_Ihracati_Sartlari_Nelerdir\"><\/span>Hizmet \u0130hracat\u0131 \u015eartlar\u0131 Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Hizmet ihracat\u0131, Katma De\u011fer Vergisi Kanunu&#8217;nda birtak\u0131m \u015fartlara ba\u011flanm\u0131\u015ft\u0131r. 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu&#8217;na g\u00f6re bir hizmetin hizmet ihracat\u0131 olarak de\u011ferlendirilmesi i\u00e7in gerekli olan \u015fartlar \u015funlard\u0131r:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hizmetler yurt d\u0131\u015f\u0131ndaki bir m\u00fc\u015fteri i\u00e7in yap\u0131lm\u0131\u015f olmal\u0131d\u0131r.<\/li>\n\n\n\n<li>Hizmetten yurt d\u0131\u015f\u0131nda faydalan\u0131lmal\u0131d\u0131r.<\/li>\n\n\n\n<li>Fatura veya benzeri nitelikteki belge yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteri ad\u0131na d\u00fczenlenmelidir.<\/li>\n\n\n\n<li>Fason hizmetlerin serbest b\u00f6lgedeki m\u00fc\u015fterilere yap\u0131lm\u0131\u015f say\u0131lmas\u0131 i\u00e7in fason hizmet serbest b\u00f6lgelerde faaliyet g\u00f6steren m\u00fc\u015fteriler i\u00e7in yap\u0131lm\u0131\u015f olmal\u0131 veya fason hizmetten serbest b\u00f6lgelerde faydalan\u0131lmal\u0131d\u0131r.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hizmet_Ihracati_Nasil_Yapilir\"><\/span>Hizmet \u0130hracat\u0131 Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Hizmet ihracat\u0131, herhangi bir \u00fclkeye ba\u011fl\u0131 ki\u015filerin ba\u015fka \u00fclkelerde bulunan ki\u015fi veya kurulu\u015flar i\u00e7in sa\u011flam\u0131\u015f oldu\u011fu hizmettir. \u00d6rne\u011fin T\u00fcrkiye&#8217;de bulunan bir reklam ajans\u0131n\u0131n yurt d\u0131\u015f\u0131ndaki bir kurulu\u015f i\u00e7in tasar\u0131m hizmeti vermesi ya da T\u00fcrkiye&#8217;de bulunan bir yaz\u0131l\u0131mc\u0131n\u0131n yurt d\u0131\u015f\u0131ndaki bir marka i\u00e7in bir mobil uygulama yapmas\u0131 hizmet ticaretine \u00f6rnek olarak g\u00f6sterilebilir. Hizmet ihracat\u0131n\u0131 ger\u00e7ekle\u015ftiren bir ger\u00e7ek ki\u015fi olabilece\u011fi gibi <a href=\"https:\/\/mukellef.co\/blog\/tuzel-kisi-nedir-gercek-kisiyle-arasindaki-fark\/\">t\u00fczel ki\u015fi<\/a> de olabilir.<\/p>\n\n\n\n<p>Hizmet ihracat\u0131n\u0131n nas\u0131l yap\u0131laca\u011f\u0131na y\u00f6nelik ad\u0131mlar \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Hizmetin Belirlenmesi:<\/strong> Hizmet ihracat\u0131 yap\u0131lacak sekt\u00f6r\u00fcn belirlenmesi gerekir. Bu ad\u0131mda yurt d\u0131\u015f\u0131 pazarlar\u0131 ara\u015ft\u0131r\u0131lmal\u0131, hangi hizmet t\u00fcrlerine talep oldu\u011fu belirlenmelidir.<\/li>\n\n\n\n<li><strong>M\u00fc\u015fterinin Bulunmas\u0131 ve S\u00f6zle\u015fme \u0130mzalanmas\u0131: <\/strong>Uluslararas\u0131 fuarlar, B2B platformlar ve benzeri yollarla hizmetin sunulaca\u011f\u0131 m\u00fc\u015fteriye ula\u015f\u0131l\u0131r. M\u00fc\u015fteriyle hizmet ko\u015fullar\u0131, \u00fccretler, teslim s\u00fcresi, sorumluluklar, \u00f6deme \u015fekli konular\u0131nda uzla\u015f\u0131ya var\u0131l\u0131p s\u00f6zle\u015fme imzalan\u0131r. Bu a\u015famadaki \u00f6nemli noktalardan biri s\u00f6zle\u015fmenin her iki \u00fclkenin yasalar\u0131na da uygun olmas\u0131d\u0131r. Bu a\u015famada gerekirse hukuki dan\u0131\u015fmanl\u0131k al\u0131nmas\u0131 gerekir.<\/li>\n\n\n\n<li><strong>Hizmetin \u0130fa Edilmesi:<\/strong> S\u00f6zle\u015fmeye uygun \u015fekilde hizmet sunumu ger\u00e7ekle\u015fir. Hizmet sunumuna dair belgelerin, kan\u0131tlar\u0131n saklanmas\u0131 son derece \u00f6nemlidir. Hukuki sorunlarda veya vergi iadesi gibi durumlarda bu belgelere ihtiya\u00e7 duyulabilir.<\/li>\n\n\n\n<li><strong>Vergilendirme ve Muhasebe Kayd\u0131:<\/strong> E\u011fer varsa hizmet ihrac\u0131ndan do\u011fan vergi iadesi i\u00e7in talepte bulunulur. Hizmet ihracat\u0131ndan do\u011fan gelir ilgili mevzuata uygun bi\u00e7imde muhasebele\u015ftirilir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hizmet_Ihracati_Yapan_Sektorler\"><\/span>Hizmet \u0130hracat\u0131 Yapan Sekt\u00f6rler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Hizmet ihracat\u0131 yapan sekt\u00f6rlerden baz\u0131lar\u0131 \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bak\u0131m ve onar\u0131m hizmetleri,<\/li>\n\n\n\n<li>Dan\u0131\u015fmanl\u0131k, m\u00fc\u015favirlik ve destek hizmetleri,<\/li>\n\n\n\n<li>E\u011fitim hizmetleri,<\/li>\n\n\n\n<li>Filmcilik, e\u011flence ve di\u011fer k\u00fclt\u00fcr hizmetleri,<\/li>\n\n\n\n<li>Finans, sigorta ve di\u011fer mali hizmetler,<\/li>\n\n\n\n<li>\u0130n\u015faat, taahh\u00fct ve di\u011fer m\u00fcteahhitlik hizmetleri,<\/li>\n\n\n\n<li>Liman i\u015fletmecili\u011fi hizmetleri,<\/li>\n\n\n\n<li>Mimari, m\u00fchendislik, bilimsel ve di\u011fer teknik hizmetler,<\/li>\n\n\n\n<li>Sa\u011fl\u0131k hizmetleri,<\/li>\n\n\n\n<li>Seyahat acenteli\u011fi hizmetleri,<\/li>\n\n\n\n<li>Teknik m\u00fc\u015favirlik ve kontrol\u00f6rl\u00fck hizmetleri,<\/li>\n\n\n\n<li>Telekom\u00fcnikasyon hizmetleri,<\/li>\n\n\n\n<li>Turizm ve konaklama hizmetleri,<\/li>\n\n\n\n<li>Yaz\u0131l\u0131m ve bili\u015fim hizmetleri,<\/li>\n\n\n\n<li>Yer hizmetleri,<\/li>\n\n\n\n<li>Yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hizmetleri,<\/li>\n\n\n\n<li>Y\u00fck ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 ve lojistik hizmetleri.<\/li>\n<\/ul>\n\n\n\n<p>Hizmet \u0130hracat\u00e7\u0131lar\u0131 Birli\u011finin a\u00e7\u0131klad\u0131\u011f\u0131 rapora g\u00f6re;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hizmet ihracat\u0131 2023 y\u0131l\u0131n\u0131 bir \u00f6nceki y\u0131la g\u00f6re %12,29&#8217;luk bir art\u0131\u015f g\u00f6stererek 99,88 milyar dolarla kapatm\u0131\u015ft\u0131r.<\/li>\n\n\n\n<li>Turizm ve ta\u015f\u0131mac\u0131l\u0131k sekt\u00f6rleri toplam hizmet ihracat\u0131n\u0131n yakla\u015f\u0131k %82,73&#8217;l\u00fck k\u0131sm\u0131n\u0131 olu\u015fturmu\u015ftur.<\/li>\n\n\n\n<li>3,5 milyar dolar ihracat yapan yaz\u0131l\u0131m ve bili\u015fim hizmetleri sekt\u00f6r\u00fc, bir \u00f6nceki y\u0131la oranla %33&#8217;l\u00fck bir art\u0131\u015f g\u00f6stermi\u015ftir.<\/li>\n\n\n\n<li>Y\u00fcksek art\u0131\u015f g\u00f6steren sekt\u00f6rlerden bir di\u011feri de %35&#8217;lik art\u0131\u015fla 4,8 milyar dolara ula\u015fan di\u011fer i\u015f hizmetleri sekt\u00f6r\u00fc olmu\u015ftur.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hizmet_Ihracati_Tesvikleri_Nelerdir\"><\/span>Hizmet \u0130hracat\u0131 Te\u015fvikleri Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Baz\u0131 sekt\u00f6rlerde d\u00f6viz kazand\u0131r\u0131c\u0131 hizmet ihracat\u0131n\u0131 destekleyecek te\u015fvikler, devlet destekleri verilmektedir. Farkl\u0131 sekt\u00f6rlere sa\u011flanacak olan hizmet ihracat\u0131 te\u015fvikleri, &#8220;Hizmet \u0130hracat\u0131n\u0131n Tan\u0131mlanmas\u0131, S\u0131n\u0131fland\u0131r\u0131lmas\u0131 ve Desteklenmesi Hakk\u0131nda Karar&#8221; ile belirtilmi\u015ftir. Hem te\u015fvik t\u00fcr\u00fc hem te\u015fvik miktar\u0131 sekt\u00f6rden sekt\u00f6re de\u011fi\u015fiklik g\u00f6sterir.<\/p>\n\n\n\n<p>Hizmet ihracat\u0131nda devlet te\u015fvikleri e\u011fitim, fuarc\u0131l\u0131k, gayrimenkul, k\u00fclt\u00fcrel ve yarat\u0131c\u0131 end\u00fcstri, lojistik ve ta\u015f\u0131mac\u0131l\u0131k, sa\u011fl\u0131k ve spor turizmi, y\u00f6netim dan\u0131\u015fmanl\u0131\u011f\u0131, ye\u015fil hizmetler ve di\u011fer sekt\u00f6rlerde verilen hizmetleri kapsar.<\/p>\n\n\n\n<p>Farkl\u0131 sekt\u00f6rlere y\u00f6nelik olarak verilen devlet te\u015fviklerinden baz\u0131lar\u0131 \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tescil ve koruma deste\u011fi,<\/li>\n\n\n\n<li>Pazara giri\u015f belgeleri deste\u011fi,<\/li>\n\n\n\n<li>Birim deste\u011fi,<\/li>\n\n\n\n<li>Reklam, tan\u0131t\u0131m ve pazarlama deste\u011fi,<\/li>\n\n\n\n<li>Yurt d\u0131\u015f\u0131 etkinlik kat\u0131l\u0131m deste\u011fi,<\/li>\n\n\n\n<li>Mill\u00ee kat\u0131l\u0131m tan\u0131t\u0131m deste\u011fi,<\/li>\n\n\n\n<li>Sekt\u00f6rel al\u0131m heyeti ve sekt\u00f6rel ticari heyeti programlar\u0131 deste\u011fi,<\/li>\n\n\n\n<li>Sanal fuar organizasyon deste\u011fi,<\/li>\n\n\n\n<li>Veri taban\u0131 \u00fcyelik deste\u011fi,<\/li>\n\n\n\n<li>Yar\u0131\u015fma ve etkinlik deste\u011fi,<\/li>\n\n\n\n<li>Uluslararas\u0131 \u00f6\u011frenci ofisleri kapasite geli\u015ftirme deste\u011fi,<\/li>\n\n\n\n<li>H\u0130SER (Hizmet Sekt\u00f6r\u00fc Rekabet G\u00fcc\u00fcn\u00fcn Art\u0131r\u0131lmas\u0131) projesi deste\u011fi,<\/li>\n\n\n\n<li>\u00dcr\u00fcn yerle\u015ftirme deste\u011fi,<\/li>\n\n\n\n<li>Akademisyen istihdam deste\u011fi,<\/li>\n\n\n\n<li>Tescil ve koruma deste\u011fi,<\/li>\n\n\n\n<li>Yurt i\u00e7i etkinlik kat\u0131l\u0131m deste\u011fi,<\/li>\n\n\n\n<li>Yurt i\u00e7i e\u011fitim ve tan\u0131t\u0131m deste\u011fi.<\/li>\n<\/ul>\n\n\n\n<p>Devlet taraf\u0131ndan baz\u0131 sekt\u00f6rel te\u015fvikler de sunulur. \u00d6rne\u011fin sa\u011fl\u0131k ve spor turizmi hizmetlerine y\u00f6nelik olarak komplikasyon ve seyahat sigortas\u0131 deste\u011finden veya hasta yol deste\u011finden yararlanmak m\u00fcmk\u00fcnd\u00fcr. Ayr\u0131ca bili\u015fim ve yaz\u0131l\u0131m gibi alanlarda bilgisayar oyunu ve mobil uygulama pazara giri\u015f ve pazarlama deste\u011fi veya film end\u00fcstrisi i\u00e7in film platosu ve st\u00fcdyosu kullan\u0131m gideri deste\u011fi ile film reklam deste\u011fi gibi te\u015fvik t\u00fcrlerinden de yararlan\u0131labilir.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"512\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/hizmet-ihracati-istisnasi-nedir-1024x512.jpg\" alt=\"hizmet ihracat\u0131 istisnas\u0131\" class=\"wp-image-8184\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/hizmet-ihracati-istisnasi-nedir-1024x512.jpg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/hizmet-ihracati-istisnasi-nedir-300x150.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/hizmet-ihracati-istisnasi-nedir-768x384.jpg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/hizmet-ihracati-istisnasi-nedir-1536x768.jpg 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/hizmet-ihracati-istisnasi-nedir.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hizmet_Ihracati_Istisnasi_Nedir\"><\/span>Hizmet \u0130hracat\u0131 \u0130stisnas\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Hizmet ihracat\u0131 istisnalar\u0131, T\u00fcrkiye&#8217;nin d\u00f6viz kazand\u0131r\u0131c\u0131 faaliyetlerini desteklemek amac\u0131yla kanunla belirlenmi\u015ftir. Katma De\u011fer Vergisi Kanunu&#8217;nun 11. maddesine g\u00f6re; ihracat teslimleri, yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteriler i\u00e7in yap\u0131lan hizmetler ve serbest b\u00f6lgelerdeki fason hizmetler KDV\u2019den muaft\u0131r.<\/p>\n\n\n\n<p>Ancak 2026 y\u0131l\u0131 itibar\u0131yla hizmet ihracat\u00e7\u0131lar\u0131n\u0131n en b\u00fcy\u00fck avantaj\u0131 <strong>Gelir ve Kurumlar Vergisi istisnas\u0131d\u0131r.<\/strong> Yaz\u0131l\u0131m, tasar\u0131m, mimarl\u0131k, m\u00fchendislik, t\u0131bbi raporlama, \u00e7a\u011fr\u0131 merkezi ve e\u011fitim gibi alanlarda yurt d\u0131\u015f\u0131na hizmet veren i\u015fletmeler, bu faaliyetlerinden elde ettikleri kazanc\u0131n <strong>%80\u2019ini<\/strong> vergi matrah\u0131ndan d\u00fc\u015febilirler.<\/p>\n\n\n\n<p>Hizmet ihracat\u0131n\u0131n sa\u011flad\u0131\u011f\u0131 bir di\u011fer fayda da baz\u0131 sekt\u00f6rlerde hizmet ihracat\u00e7\u0131lar\u0131na hususi damgal\u0131 pasaport uygulamas\u0131n\u0131n y\u00fcr\u00fct\u00fclmesidir. Belirli sekt\u00f6rlerde faaliyet g\u00f6steren firma y\u00f6neticileri ye\u015fil pasaport olarak isimlendirilen hususi damgal\u0131 pasaport kullanabilmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hizmet_Ihracatcilarina_Yesil_Pasaport_Hakki\"><\/span>Hizmet \u0130hracat\u00e7\u0131lar\u0131na Ye\u015fil Pasaport Hakk\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Hizmet \u0130hracat\u00e7\u0131lar\u0131 Birli\u011fine \u00fcye olan ve son 3 takvim y\u0131l\u0131 itibar\u0131yla y\u0131ll\u0131k ortalama ihracat\u0131 500 bin dolar\u0131n \u00fczerinde olan hizmet ihracat\u00e7\u0131lar\u0131 ye\u015fil pasaport almaya hak kazan\u0131r. Hizmet ihracat\u00e7\u0131lar\u0131n\u0131n y\u0131ll\u0131k ortalama ihracat ve toplam ihracat rakamlar\u0131 g\u00f6z \u00f6n\u00fcnde bulundurularak alabilecekleri ye\u015fil pasaport say\u0131lar\u0131 \u015fu \u015fekilde belirtilmi\u015ftir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Son 3 Y\u0131ldaki Ortalama \u0130hracat<\/strong>&nbsp;<\/td><td><strong>Toplam \u0130hracat<\/strong>&nbsp;<\/td><td><strong>Ye\u015fil Pasaport Adedi<\/strong>&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td>500 bin &#8211; 10 milyon ABD dolar\u0131 aras\u0131&nbsp;<\/td><td>1,5 milyon &#8211; 30 milyon ABD dolar\u0131 aras\u0131&nbsp;<\/td><td>1 adet&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td>10 milyon &#8211; 25 milyon ABD dolar\u0131 aras\u0131&nbsp;<\/td><td>30,01 milyon &#8211; 75 milyon ABD dolar\u0131 aras\u0131&nbsp;<\/td><td>2 adet&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td>25 milyon &#8211; 50 milyon ABD dolar\u0131 aras\u0131&nbsp;<\/td><td>75,01 milyon &#8211; 150 milyon ABD dolar\u0131 aras\u0131&nbsp;<\/td><td>3 adet&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td>50 milyon &#8211; 100 milyon ABD dolar\u0131 aras\u0131&nbsp;<\/td><td>150,01 milyon &#8211; 300 milyon ABD dolar\u0131 aras\u0131&nbsp;<\/td><td>4 adet&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td>100 milyon ABD dolar\u0131 ve \u00fczeri&nbsp;<\/td><td>300,01 milyon ABD dolar\u0131 ve \u00fczeri&nbsp;<\/td><td>5 adet&nbsp;&nbsp;&nbsp;&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hizmet_Ihracati_Faturasi_Nasil_Kesilir\"><\/span>Hizmet \u0130hracat\u0131 Faturas\u0131 Nas\u0131l Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>e-Fatura kullan\u0131c\u0131s\u0131 olan hizmet ihracat\u00e7\u0131lar\u0131 hizmet ihracat\u0131 faturalar\u0131n\u0131 e-ar\u015fiv fatura olarak d\u00fczenlemelidir. Serbest b\u00f6lgede bulunan e-fatura kullan\u0131c\u0131lar\u0131ysa e-fatura kesmelidir. Bu i\u015flemde dikkat edilmesi gereken nokta fatura olu\u015fturma i\u015flemi s\u0131ras\u0131nda ihracat e-faturas\u0131 de\u011fil, temel\/ticari fatura se\u00e7imi yap\u0131lmas\u0131d\u0131r. Fatura tipiyse &#8220;istisna&#8221; olarak se\u00e7ilmelidir.<\/p>\n\n\n\n<p>Hizmet ihracat\u0131 faturas\u0131 d\u00fczenlerken dikkat edilmesi gereken di\u011fer \u00f6nemli noktalar \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00fc\u015fteri Vergi Kimlik Numaras\u0131 (VKN) 11 tane 2 \u015feklinde girilmelidir (22222222222),<\/li>\n\n\n\n<li>M\u00fc\u015fteri bilgileri alan\u0131nda adres bilgilerine yer verilmelidir,<\/li>\n\n\n\n<li>KDV oran\u0131 s\u0131f\u0131r olarak belirlenmelidir,<\/li>\n\n\n\n<li>Hizmet ihracat\u0131 muafiyet kodu olarak 302 se\u00e7ilmelidir.<\/li>\n<\/ul>\n\n\n\n<p>Hizmet ihracat\u0131 faturas\u0131 kesme i\u015flemleri Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na ba\u011fl\u0131 e-Ar\u015fiv Portal \u00fczerinden veya \u00f6zel e-Fatura entegrat\u00f6rleri arac\u0131l\u0131\u011f\u0131yla yap\u0131labilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hizmet_Ihracati_Muhasebe_Kaydi_Nasil_Yapilir\"><\/span>Hizmet \u0130hracat\u0131 Muhasebe Kayd\u0131 Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Hizmet ihracat\u0131n\u0131n muhasebele\u015ftirilmesinde takip edilmesi gereken ad\u0131mlar \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Elde edilen gelirin tan\u0131nmas\u0131 ve kaydedilmesi i\u00e7in Vergi Usul Kanunu&#8217;nun 229-231 maddeleri uyar\u0131nca fatura d\u00fczenlenmesi gerekir.<\/li>\n\n\n\n<li>Vergi Usul Kanunu&#8217;na g\u00f6re d\u00f6vizli i\u015flemlerin T\u00fcrk liras\u0131na \u00e7evrilmesi gerekir. Bu nedenle d\u00f6vizle yap\u0131lan i\u015flemler T\u00fcrk liras\u0131 cinsine \u00e7evrilir. \u0130\u015flem, T\u00fcrkiye Cumhuriyeti Merkez Bankas\u0131 efektif sat\u0131\u015f kuru baz al\u0131narak yap\u0131l\u0131r.&nbsp;<\/li>\n\n\n\n<li>KDVK madde 11 ve 12&#8217;ye g\u00f6re KDV istisnas\u0131 uygulan\u0131r.<\/li>\n\n\n\n<li>Hizmet ihracat\u0131ndan do\u011fan KDV istisnas\u0131 nedeniyle iade talebinde bulunmak gerekebilir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hizmet_Ihracatinda_Mukellefin_Marka_Odakli_Cozumleriyle_Tanisin\"><\/span>Hizmet \u0130hracat\u0131nda M\u00fckellef&#8217;in Marka Odakl\u0131 \u00c7\u00f6z\u00fcmleriyle Tan\u0131\u015f\u0131n!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef<\/a> olarak marka odakl\u0131 stratejilerimizle d\u00fcnyaya a\u00e7\u0131lman\u0131z\u0131 ve s\u0131n\u0131rlar\u0131 ortadan kald\u0131rman\u0131z\u0131 sa\u011fl\u0131yoruz. Hizmet ihracat\u0131yla k\u00fcresel etkinli\u011finizi g\u00fc\u00e7lendirmek istiyorsan\u0131z \u015firketinizi M\u00fckellef ile y\u00f6neterek s\u00fcrecinizi kolayla\u015ft\u0131rabilirsiniz. Diledi\u011finiz yerden online olarak \u015firketinizi y\u00f6netmek ve finansal s\u00fcre\u00e7lerinizi tek bir panelden takip edebilmek i\u00e7in bizimle ileti\u015fime ge\u00e7ebilirsiniz.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-3c928836-d491-492a-aa51-970897a4e1d0\">\n\t\t<span class=\"hs-cta-node hs-cta-3c928836-d491-492a-aa51-970897a4e1d0\" id=\"3c928836-d491-492a-aa51-970897a4e1d0\">\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\/3c928836-d491-492a-aa51-970897a4e1d0\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-3c928836-d491-492a-aa51-970897a4e1d0\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/3c928836-d491-492a-aa51-970897a4e1d0.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, '3c928836-d491-492a-aa51-970897a4e1d0', {});\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=\"Sikca_Sorulan_Sorular\"><\/span>S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Hizmet ihracat\u0131 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-1726476099955\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Hizmet_ihracati_istisna_kodu_nedir\"><\/span>Hizmet ihracat\u0131 istisna kodu nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Hizmet ihracat\u0131 i\u00e7in fatura kesildi\u011finde kullan\u0131lmas\u0131 gereken istisna kodu 302&#8217;dir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1726476110288\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Hizmet_ihracati_yapan_isletmeler_KDVden_muaf_mi\"><\/span>Hizmet ihracat\u0131 yapan i\u015fletmeler KDV&#8217;den muaf m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0130hracat teslimleri ve bu teslimlere ili\u015fkin hizmetler, yurt d\u0131\u015f\u0131nda bulunan m\u00fc\u015fteriler i\u00e7in yap\u0131lan hizmetler, serbest b\u00f6lgede bulunan m\u00fc\u015fteriler i\u00e7in yap\u0131lan fason hizmetler ve kar\u015f\u0131l\u0131kl\u0131 olmak ko\u015fuluyla roaming anla\u015fmalar\u0131 kapsam\u0131nda yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteriler i\u00e7in T\u00fcrkiye&#8217;de verilen roaming hizmetleri KDV&#8217;den muaft\u0131r. Ayr\u0131ca T\u00fcrkiye&#8217;deki bir hizmet ihracat\u00e7\u0131s\u0131n\u0131n yurt d\u0131\u015f\u0131 merkezli bir firma i\u00e7in vermi\u015f oldu\u011fu hizmetlerde yaln\u0131zca o hizmetin verilebilmesi i\u00e7in harcanan tutar \u00fczerinden KDV \u00f6denir. Yani 100 bin TL&#8217;lik kazanc\u0131n 20 bin TL&#8217;si o hizmeti verebilmek i\u00e7in harcand\u0131ysa bu durumda yaln\u0131zca 20 bin TL \u00fczerinden KDV \u00f6denir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1726476138388\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Hizmet_ihracat_faturasi_TL_kesilir_mi\"><\/span>Hizmet ihracat faturas\u0131 TL kesilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Evet, hizmet ihracat\u0131 faturas\u0131 TL olarak kesilebilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1726476149255\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Neler_hizmet_ihracati_sayilir\"><\/span>Neler hizmet ihracat\u0131 say\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Hizmet \u0130hracat\u0131n\u0131n Tan\u0131mlanmas\u0131, S\u0131n\u0131fland\u0131r\u0131lmas\u0131 ve Desteklenmesi Hakk\u0131nda Karar&#8217;a g\u00f6re ba\u015fkas\u0131na ait fiziksel girdiler i\u00e7in imalat hizmetleri, bak\u0131m ve onar\u0131m hizmetleri, ta\u015f\u0131mac\u0131l\u0131k hizmetleri, seyahat hizmetleri, in\u015faat hizmetleri, sigorta ve emeklilik hizmetleri, finansal hizmetler, fikri m\u00fclkiyet haklar\u0131 kullan\u0131m \u00fccretleri, telekom\u00fcnikasyon, bilgisayar ve bilgi hizmetleri, di\u011fer i\u015f hizmetleri, ki\u015fisel, k\u00fclt\u00fcrel ve e\u011flence hizmetleri, resm\u00ee hizmetler hizmet ihracat\u0131 say\u0131l\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1726476364036\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Hizmet_ihracatinda_hangi_kur_kullanilir\"><\/span>Hizmet ihracat\u0131nda hangi kur kullan\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Hizmet ihracat\u0131nda hem T\u00fcrk Liras\u0131 hem ihracat yap\u0131lan \u00fclkenin para birimi kullan\u0131labilir. Fatura ise TL cinsinden veya yabanc\u0131 bir para birimi kullan\u0131larak kesilebilir.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0130hracattan s\u00f6z edildi\u011finde akla ilk gelen \u00fcr\u00fcn ihracat\u0131 olsa da hizmetler de ihra\u00e7 edilebilen unsurlar aras\u0131ndad\u0131r. K\u00fcresel ticarette y\u00fckselen bir trend olan hizmet ticareti; internetin yayg\u0131nla\u015fmas\u0131, bulut tabanl\u0131 ileti\u015fimin geli\u015fmesi ve hizmet ekonomisinin b\u00fcy\u00fcmesiyle birlikte \u00f6nemli bir pazar h\u00e2line geldi. Hizmet ihracat\u0131n\u0131 do\u011fru \u015fekilde anlayabilmek i\u00e7in \u015fartlar\u0131na ve hizmet ihracat\u0131 yapanlar i\u00e7in sa\u011flanan devlet te\u015fviklerine &#8230;<\/p>\n","protected":false},"author":29,"featured_media":8183,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[382],"tags":[],"class_list":["post-8180","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirket-yonetimi"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8180","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=8180"}],"version-history":[{"count":3,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8180\/revisions"}],"predecessor-version":[{"id":11762,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8180\/revisions\/11762"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/8183"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=8180"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=8180"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=8180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}