{"id":8180,"date":"2024-09-16T14:34:17","date_gmt":"2024-09-16T11:34:17","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=8180"},"modified":"2026-05-04T14:16:42","modified_gmt":"2026-05-04T11:16:42","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>T\u00fcrkiye&#8217;nin hizmet ihracat\u0131 <strong>2025 y\u0131l\u0131n\u0131 rekor bir art\u0131\u015fla 122,6 milyar dolarla<\/strong> kapatm\u0131\u015ft\u0131r.<\/li>\n\n\n\n<li>Turizm ve ta\u015f\u0131mac\u0131l\u0131k sekt\u00f6rleri, toplam hizmet ihracat\u0131n\u0131n en b\u00fcy\u00fck dilimini olu\u015fturmaya devam etmektedir.<\/li>\n\n\n\n<li>Ancak as\u0131l s\u0131\u00e7rama, yeni vergi avantajlar\u0131n\u0131n da merkezinde yer alan teknoloji ve dan\u0131\u015fmanl\u0131k taraf\u0131nda ya\u015fanm\u0131\u015ft\u0131r. <strong>&#8220;Di\u011fer \u0130\u015f Hizmetleri&#8221; (Dan\u0131\u015fmanl\u0131k, Mimarl\u0131k vb.)<\/strong> ve <strong>&#8220;Yaz\u0131l\u0131m\/Bili\u015fim Hizmetleri&#8221;<\/strong> her ge\u00e7en y\u0131l b\u00fcy\u00fcme pay\u0131n\u0131 art\u0131rarak milyarlarca dolarl\u0131k hacme ula\u015fm\u0131\u015f ve T\u00fcrkiye&#8217;nin d\u00f6viz girdisinde stratejik bir konuma y\u00fckselmi\u015ftir.<\/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>Hizmet sekt\u00f6r\u00fcnde d\u00f6viz kazand\u0131r\u0131c\u0131 faaliyetleri desteklemek amac\u0131yla Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan \u00e7ok kapsaml\u0131 devlet destekleri (hibeler) verilmektedir. \u00d6zellikle <strong>2026 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren yeni Cumhurba\u015fkan\u0131 Kararlar\u0131yla<\/strong> birlikte, bu te\u015fviklerin limitleri ve kapsam\u0131 tarihi seviyelere \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. Hem te\u015fvik t\u00fcr\u00fc hem de hibe miktar\u0131 faaliyet g\u00f6sterilen sekt\u00f6re g\u00f6re de\u011fi\u015fiklik g\u00f6sterir.<\/p>\n\n\n\n<p>Hizmet ihracat\u0131nda devlet te\u015fvikleri; <strong>bili\u015fim ve yaz\u0131l\u0131m<\/strong>, e\u011fitim, fuarc\u0131l\u0131k, gayrimenkul, k\u00fclt\u00fcrel ve yarat\u0131c\u0131 end\u00fcstriler, lojistik ve ta\u015f\u0131mac\u0131l\u0131k, sa\u011fl\u0131k ve spor turizmi, y\u00f6netim dan\u0131\u015fmanl\u0131\u011f\u0131 ve ye\u015fil hizmetler gibi sekt\u00f6rleri 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 marka koruma deste\u011fi,<\/li>\n\n\n\n<li>Pazara giri\u015f belgeleri deste\u011fi,<\/li>\n\n\n\n<li>Birim (yurt d\u0131\u015f\u0131 ofis\/\u015fube kira) 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 ve yurt i\u00e7i etkinlik\/fuar kat\u0131l\u0131m deste\u011fi,<\/li>\n\n\n\n<li>Mill\u00ee kat\u0131l\u0131m ve 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 ve veri taban\u0131 \u00fcyelik 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<\/ul>\n\n\n\n<p>Genel desteklerin yan\u0131 s\u0131ra, devlet taraf\u0131ndan baz\u0131 sekt\u00f6rlerin dinamiklerine \u00f6zel nokta at\u0131\u015f\u0131 te\u015fvikler de sunulur:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bili\u015fim, Yaz\u0131l\u0131m ve Mobil Oyun :<\/strong> Yeni mevzuatla birlikte teknoloji st\u00fcdyolar\u0131na y\u00f6nelik destekler tamamen yenilenmi\u015ftir. Art\u0131k yaz\u0131l\u0131m ve oyun geli\u015ftiricileri i\u00e7in sadece pazarlama de\u011fil; <strong>platform komisyon kesintileri (Apple\/Google vb.), bulut ve sunucu bar\u0131nd\u0131rma giderleri (AWS, Azure vb.), veri analizi ara\u00e7lar\u0131 ve nitelikli personel istihdam\u0131<\/strong> gibi en a\u011f\u0131r masraf kalemlerinde %50 oran\u0131nda ve milyonlarca liray\u0131 bulan devasa nakit geri \u00f6demeler sa\u011flanmaktad\u0131r.<\/li>\n\n\n\n<li><strong>Sa\u011fl\u0131k ve Spor Turizmi:<\/strong> Yurt d\u0131\u015f\u0131ndan getirilen hastalar ve sporcular i\u00e7in komplikasyon ve seyahat sigortas\u0131 deste\u011fi ile hasta yol (u\u00e7ak bileti) deste\u011finden yararlanmak m\u00fcmk\u00fcnd\u00fcr.<\/li>\n\n\n\n<li><strong>K\u00fclt\u00fcrel End\u00fcstriler:<\/strong> Dizi ve film end\u00fcstrisi i\u00e7in yurt d\u0131\u015f\u0131 pazarlar\u0131na y\u00f6nelik film platosu ve st\u00fcdyosu kullan\u0131m gideri deste\u011fi ile reklam\/\u00fcr\u00fcn yerle\u015ftirme destekleri sunulmaktad\u0131r.<\/li>\n<\/ul>\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 (KDV) 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 do\u011frudan <strong>KDV\u2019den muaft\u0131r.<\/strong><\/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 Gelir ve Kurumlar Vergisi istisnas\u0131nda yap\u0131lan tarihi devrimdir. Yaz\u0131l\u0131m, tasar\u0131m, mimarl\u0131k, m\u00fchendislik, veri i\u015fleme, \u00e7a\u011fr\u0131 merkezi, sa\u011fl\u0131k ve e\u011fitim gibi alanlarda yurt d\u0131\u015f\u0131na uzaktan hizmet veren ki\u015fi ve i\u015fletmeler i\u00e7in daha \u00f6nce %80 olarak uygulanan kazan\u00e7 istisnas\u0131, <strong>%100 oran\u0131na<\/strong> y\u00fckseltilmi\u015ftir.<\/p>\n\n\n\n<p><strong>%100 Vergi Muafiyetinin Alt\u0131n Kural\u0131:<\/strong> Elde edilen bu kazan\u00e7lar\u0131n tamamen vergiden istisna tutulabilmesi (vergi matrah\u0131ndan d\u00fc\u015f\u00fclebilmesi) i\u00e7in, hizmetten elde edilen <strong>gelirin tamam\u0131n\u0131n d\u00f6viz olarak T\u00fcrkiye&#8217;ye (yurt i\u00e7indeki banka hesaplar\u0131na) getirilmesi<\/strong> \u015fart\u0131 aranmaktad\u0131r. Bu \u015fart\u0131 sa\u011flayan hizmet ihracat\u00e7\u0131lar\u0131, ilgili kazan\u00e7lar\u0131 \u00fczerinden fiili olarak hi\u00e7 vergi \u00f6demezler.Hizmet ihracat\u0131n\u0131n sa\u011flad\u0131\u011f\u0131 bir di\u011fer kritik fayda ise <strong>Hususi Damgal\u0131 Pasaport (Ye\u015fil Pasaport)<\/strong> uygulamas\u0131d\u0131r. Belirlenen hizmet ihracat\u0131 limitlerini (d\u00f6viz getirisini) a\u015fan firmalar\u0131n y\u00f6neticileri ve sahipleri, ye\u015fil Hizmet ihracat\u0131n\u0131n sa\u011flad\u0131\u011f\u0131 bir di\u011fer kritik fayda ise <strong>Hususi Damgal\u0131 Pasaport (Ye\u015fil Pasaport)<\/strong> uygulamas\u0131d\u0131r. Belirlenen hizmet ihracat\u0131 limitlerini (d\u00f6viz getirisini) a\u015fan firmalar\u0131n y\u00f6neticileri ve sahipleri, ye\u015fil pasaport hakk\u0131 kazanarak global pazarlara vizesiz ve \u00e7ok daha h\u0131zl\u0131 seyahat edebilme imkan\u0131na kavu\u015fmaktad\u0131r.<\/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\n\n\n<li><strong>%100 \u0130stisna \u0130\u00e7in Banka Kayd\u0131:<\/strong> 2026 y\u0131l\u0131nda %100 Gelir\/Kurumlar Vergisi istisnas\u0131ndan yararlanabilmek i\u00e7in, kesilen faturan\u0131n bedelinin d\u00f6viz olarak T\u00fcrkiye&#8217;deki banka hesaplar\u0131na geldi\u011fini kan\u0131tlayan banka dekontlar\u0131n\u0131n (veya \u0130hracat Bedeli Kabul Belgesinin) muhasebe dosyalar\u0131na \u00f6zenle i\u015flenmesi ve saklanmas\u0131 \u015fartt\u0131r. Aksi takdirde y\u0131ll\u0131k beyannamede bu muafiyet hakk\u0131 kaybedilebilir.<\/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>Evet, tamamen muaft\u0131r. Katma De\u011fer Vergisi Kanunu&#8217;na g\u00f6re; 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 yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteriler i\u00e7in T\u00fcrkiye&#8217;de verilen roaming hizmetleri <strong>KDV&#8217;den istisnad\u0131r.<\/strong> Yani yurt d\u0131\u015f\u0131na kesti\u011finiz faturada KDV oran\u0131 %0 olarak uygulan\u0131r.<br \/><strong>KDV \u0130adesi Avantaj\u0131:<\/strong> Hizmet ihracat\u00e7\u0131lar\u0131 i\u00e7in KDV muafiyetinin \u00f6tesinde bir avantaj daha vard\u0131r. Yurt d\u0131\u015f\u0131na verdi\u011finiz bu hizmeti \u00fcretebilmek i\u00e7in T\u00fcrkiye&#8217;de yapt\u0131\u011f\u0131n\u0131z harcamalara (bilgisayar al\u0131m\u0131, yaz\u0131l\u0131m lisanslar\u0131, ofis giderleri vb.) \u00f6dedi\u011finiz KDV&#8217;ler sizin \u00fczerinizde y\u00fck olarak kalmaz. \u00d6rne\u011fin; yurt d\u0131\u015f\u0131na 100.000 TL&#8217;lik bir hizmet satt\u0131n\u0131z (KDV %0) ve bu i\u015fi yapabilmek i\u00e7in T\u00fcrkiye&#8217;de 20.000 TL&#8217;lik masraf yapt\u0131n\u0131z. Bu masraflar\u0131 yaparken \u00f6dedi\u011finiz KDV tutar\u0131n\u0131, ilgili vergi dairesinden <strong>&#8220;KDV \u0130adesi&#8221;<\/strong> olarak nakden veya mahsuben geri talep edebilirsiniz<\/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 fatura hem T\u00fcrk Liras\u0131 (TL) hem de ihracat yap\u0131lan \u00fclkenin para birimi (Dolar, Euro vb.) cinsinden kesilebilir.<br \/>Ancak faturay\u0131 yabanc\u0131 bir para birimi ile kesiyorsan\u0131z, Vergi Usul Kanunu gere\u011fi yasal defterlere i\u015flenebilmesi i\u00e7in bir <strong>kur \u00e7evrimi<\/strong> yap\u0131lmas\u0131 zorunludur.<\/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":5,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8180\/revisions"}],"predecessor-version":[{"id":12276,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8180\/revisions\/12276"}],"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}]}}