{"id":9025,"date":"2024-12-27T10:00:06","date_gmt":"2024-12-27T07:00:06","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=9025"},"modified":"2025-01-06T11:42:42","modified_gmt":"2025-01-06T08:42:42","slug":"e-ticarette-stopaj-vergisi","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/e-ticarette-stopaj-vergisi\/","title":{"rendered":"e-Ticarette Stopaj Vergisi: 2025 Y\u0131l\u0131 Yeni Vergi D\u00fczenlemesi"},"content":{"rendered":"\n<p>Ekonomik ko\u015fullara ve sekt\u00f6rel ihtiya\u00e7lara g\u00f6re belirli d\u00f6nemlerde sekt\u00f6rlere y\u00f6nelik kanun de\u011fi\u015fiklikleri ve vergi d\u00fczenlemeleri yap\u0131labilir. 9284 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 da hem b\u00fcy\u00fck \u015firketleri hem k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli i\u015fletmeleri ilgilendiren \u00e7e\u015fitli d\u00fczenlemeleri i\u00e7erir. 01.01.2025 tarihi itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe girecek ve baz\u0131 m\u00fckellefleri etkileyecek olan bu karar, e-ticaretle kazan\u00e7 sa\u011flayan tacirlerin kazanc\u0131ndan stopaj vergisi kesilmesini i\u00e7erir. Stopaj kesintisi uygulamas\u0131 sadece sat\u0131c\u0131lar\u0131 de\u011fil, dolayl\u0131 yoldan da olsa t\u00fcketicileri etkileyebilecek kapsaml\u0131 bir uygulamad\u0131r.<\/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\/e-ticarette-stopaj-vergisi\/#e-Ticarette_Stopaj_Vergisi_Nedir\" >e-Ticarette Stopaj Vergisi 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\/e-ticarette-stopaj-vergisi\/#e-Ticarette_Stopaj_Vergisinin_Amaci_Nedir\" >e-Ticarette Stopaj Vergisinin Amac\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/e-ticarette-stopaj-vergisi\/#e-Ticaret_Stopaj_Kanunuyla_Neler_Degisti\" >e-Ticaret Stopaj Kanunu&#8217;yla Neler De\u011fi\u015fti?<\/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\/e-ticarette-stopaj-vergisi\/#Stopaj_Uygulamasi_e-Ticaret_Saticilarini_Nasil_Etkiler\" >Stopaj Uygulamas\u0131 e-Ticaret Sat\u0131c\u0131lar\u0131n\u0131 Nas\u0131l Etkiler?<\/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\/e-ticarette-stopaj-vergisi\/#Stopaj_Uygulamasi_Tuketicileri_Nasil_Etkiler\" >Stopaj Uygulamas\u0131 T\u00fcketicileri Nas\u0131l Etkiler?<\/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\/e-ticarette-stopaj-vergisi\/#Kimler_e-Ticarette_Stopaj_Vergisine_Tabidir\" >Kimler e-Ticarette Stopaj Vergisine Tabidir?<\/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\/e-ticarette-stopaj-vergisi\/#e-Ticarette_Stopaj_Vergisinden_Muaf_Olan_Kisiler\" >e-Ticarette Stopaj Vergisinden Muaf Olan Ki\u015filer&nbsp;<\/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\/e-ticarette-stopaj-vergisi\/#e-Ticaret_Stopaj_Vergisi_Hangi_Islemleri_Kapsar\" >e-Ticaret Stopaj Vergisi Hangi \u0130\u015flemleri Kapsar?<\/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\/e-ticarette-stopaj-vergisi\/#e-Ticaret_Yapan_Sirketlerin_Stopaj_Sorumluluklari_Nelerdir\" >e-Ticaret Yapan \u015eirketlerin Stopaj Sorumluluklar\u0131 Nelerdir?<\/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\/e-ticarette-stopaj-vergisi\/#e-Ticaret_Stopaj_Vergi_Oranlari_2025\" >e-Ticaret Stopaj Vergi Oranlar\u0131 2025&nbsp;<\/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\/e-ticarette-stopaj-vergisi\/#e-Ticaret_Stopaj_Kesintisi_Nasil_Hesaplanir\" >e-Ticaret Stopaj Kesintisi 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-12\" href=\"https:\/\/mukellef.co\/blog\/e-ticarette-stopaj-vergisi\/#e-Ticaret_Stopaj_Vergisi_Beyani_Nasil_Yapilir\" >e-Ticaret Stopaj Vergisi Beyan\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-13\" href=\"https:\/\/mukellef.co\/blog\/e-ticarette-stopaj-vergisi\/#e-Ticaretciler_Stopaj_Duzenlemesinden_Nasil_En_Az_Derecede_Etkilenir\" >e-Ticaret\u00e7iler Stopaj D\u00fczenlemesinden Nas\u0131l En Az Derecede Etkilenir?<\/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\/e-ticarette-stopaj-vergisi\/#Tum_Muhasebe_Islemlerinizi_Mukellefle_Yurutun\" >T\u00fcm Muhasebe \u0130\u015flemlerinizi M\u00fckellef\u2019le Y\u00fcr\u00fct\u00fcn!<\/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\/e-ticarette-stopaj-vergisi\/#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-16\" href=\"https:\/\/mukellef.co\/blog\/e-ticarette-stopaj-vergisi\/#Kapida_Odeme_Yapiliyorsa_Stopaj_Vergisi_Odenir_mi\" >Kap\u0131da \u00d6deme Yap\u0131l\u0131yorsa Stopaj Vergisi \u00d6denir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/mukellef.co\/blog\/e-ticarette-stopaj-vergisi\/#Vergi_Mukellefi_Olmayanlar_E-Ticaret_Stopaj_Vergisi_Oder_mi\" >Vergi M\u00fckellefi Olmayanlar E-Ticaret Stopaj Vergisi \u00d6der mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/mukellef.co\/blog\/e-ticarette-stopaj-vergisi\/#Stopaj_Kesintisi_Yapilmis_Satisin_Iade_Durumunda_Surec_Nasil_Isler\" >Stopaj Kesintisi Yap\u0131lm\u0131\u015f Sat\u0131\u015f\u0131n \u0130ade Durumunda S\u00fcre\u00e7 Nas\u0131l \u0130\u015fler?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/mukellef.co\/blog\/e-ticarette-stopaj-vergisi\/#Yil_Sonunda_Stopaj_Vergisi_Fazla_Odenirse_Ne_Olur\" >Y\u0131l Sonunda Stopaj Vergisi Fazla \u00d6denirse Ne Olur?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Ticarette_Stopaj_Vergisi_Nedir\"><\/span>e-Ticarette Stopaj Vergisi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Stopaj vergisi, gelir ve kurumlar vergisi m\u00fckelleflerinden ayl\u0131k olarak muhtasar beyannameyle veya vergi d\u00f6nemi periyotlar\u0131na ba\u011fl\u0131 olarak kaynakta kesinti yoluyla tahsil edilen bir vergi t\u00fcr\u00fcd\u00fcr. Vergi tahsilat\u0131n\u0131 kolayla\u015ft\u0131ran ve kay\u0131t d\u0131\u015f\u0131l\u0131\u011f\u0131 \u00f6nleyen stopaj sistemi vergi s\u00fcre\u00e7lerini daha etkin h\u00e2le getirir.<\/p>\n\n\n\n<p>e-Ticarette stopaj vergisi ise 22.12.2024 tarihinde Resm\u00ee Gazete\u2019de yay\u0131mlanan 9284 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131yla e-ticarette baz\u0131 faaliyetlerden stopaj vergisi kesilmesini d\u00fczenleyen bir vergi t\u00fcr\u00fcd\u00fcr. 9284 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131\u2019nda a\u00e7\u0131kland\u0131\u011f\u0131 \u00fczere 6563 say\u0131l\u0131 Kanun kapsam\u0131nda elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n (Trendyol, Hepsiburada, n11 vb.) ilgili kanun h\u00fck\u00fcmlerine g\u00f6re faaliyet g\u00f6steren hizmet sa\u011flay\u0131c\u0131lar\u0131na ve elektronik hizmet sa\u011flay\u0131c\u0131lar\u0131na faaliyetleri dolay\u0131s\u0131yla yapt\u0131klar\u0131 \u00f6demeler vergi kesintisi kapsam\u0131na al\u0131nmaktad\u0131r.<\/p>\n\n\n\n<p>2025 y\u0131l\u0131nda uygulanacak olan e-ticaret stopaj vergisi d\u00fczenlemesiyle e-ticaret platformlar\u0131 \u00fczerinden elde edilen kazanc\u0131n vergisi, stopaj kesintisi yoluyla belirli oranlarda devlete \u00f6denecektir. Trendyol, n11 gibi arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n 6563 say\u0131l\u0131 Elektronik Ticaretin D\u00fczenlenmesi Hakk\u0131nda Kanun kapsam\u0131ndaki faaliyetleri dolay\u0131s\u0131yla hizmet sa\u011flay\u0131c\u0131lar\u0131na ve elektronik hizmet sa\u011flay\u0131c\u0131lar\u0131na yapt\u0131klar\u0131 \u00f6demelerden al\u0131n\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Ticarette_Stopaj_Vergisinin_Amaci_Nedir\"><\/span>e-Ticarette Stopaj Vergisinin Amac\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>e-Ticaret platformlar\u0131n\u0131n ve bu platformlar arac\u0131l\u0131\u011f\u0131yla sat\u0131\u015f yapan \u015fah\u0131s, limited ve anonim \u015firketlerinin \u00f6demesi planlanan stopaj vergisinin amac\u0131, gelirlerin kay\u0131t alt\u0131na al\u0131nmas\u0131n\u0131 kolayla\u015ft\u0131rmak ve vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131n \u00f6n\u00fcne ge\u00e7mektir.&nbsp;<\/p>\n\n\n\n<p>Bu uygulama m\u00fckelleflerden vergi tahsil etme s\u00fcrecini tek t\u00fczel ki\u015filikte toplayarak vergi sisteminin daha h\u0131zl\u0131 ve etkili i\u015flemesini sa\u011flar. \u00c7evrim i\u00e7i platformlarda yo\u011funla\u015fan ticarette ya\u015fanabilecek vergi kayb\u0131n\u0131n \u00f6nlenmesi, \u015feffaf ve adil bir vergi sisteminin olu\u015fturulmas\u0131 ama\u00e7lan\u0131r.<\/p>\n\n\n\n<p>e-Ticarette stopaj vergisi uygulamas\u0131n\u0131n bir di\u011fer amac\u0131 e-ticaret platformlar\u0131n\u0131n vergi takibi ve \u00f6demesi s\u00fcre\u00e7lerindeki y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc yerine getirmesini sa\u011flamakt\u0131r.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Ticaret_Stopaj_Kanunuyla_Neler_Degisti\"><\/span>e-Ticaret Stopaj Kanunu&#8217;yla Neler De\u011fi\u015fti?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>9284 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131\u2019n\u0131n yay\u0131mlanmas\u0131yla \u00e7evrim i\u00e7i pazaryerlerinden sat\u0131\u015f yapan tacirlerin \u00f6demesi gereken vergiyle ilgili k\u00f6kl\u00fc bir de\u011fi\u015fim \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu de\u011fi\u015fimler \u015fu \u015fekilde a\u00e7\u0131klanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>e-Ticaretle u\u011fra\u015fan vergi m\u00fckellefleri h\u00e2l\u00e2 gelir ve kurumlar vergisi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Yeni d\u00fczenlemeyle pazaryeri siteleri, b\u00fcnyelerinde sat\u0131lan \u00fcr\u00fcnler \u00fczerinden belli bir oranda stopaj vergisi \u00f6demekle sorumlu olmu\u015ftur.&nbsp;<\/li>\n\n\n\n<li>Her ma\u011faza sahibi gelir ve kurumlar vergisini vergi d\u00f6neminin i\u00e7inde beyan edip \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. e-Ticaret Stopaj Kanunu\u2019yla stopaj vergisinin beyan\u0131ndan ve \u00f6demesinden \u00e7evrim i\u00e7i pazaryeri siteleri sorumlu h\u00e2le gelmi\u015ftir.&nbsp;<\/li>\n\n\n\n<li>Gelen e-ticaret Stopaj Kanunu\u2019yla y\u0131l i\u00e7inde kesilen stopaj vergileri, y\u0131l sonunda \u00f6denmesi gereken kurumlar ve gelir vergisinden mahsup edilir. Yani vergi m\u00fckelleflerinin daha sonra \u00f6deyece\u011fi vergiler pe\u015finen arac\u0131 pazaryeri sitelerinden tahsil edilmi\u015f olur.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Stopaj_Uygulamasi_e-Ticaret_Saticilarini_Nasil_Etkiler\"><\/span>Stopaj Uygulamas\u0131 e-Ticaret Sat\u0131c\u0131lar\u0131n\u0131 Nas\u0131l Etkiler?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>01.01.2025 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek bu de\u011fi\u015fiklik sanal pazaryeri sat\u0131c\u0131lar\u0131n\u0131n \u00fczerinde \u00e7e\u015fitli finansal ve operasyonel etkileri olabilir. Bu etkilerden baz\u0131lar\u0131 \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00dcr\u00fcn Fiyatlar\u0131:<\/strong> K\u00e2r kayb\u0131 ya\u015famak istemeyen sat\u0131c\u0131lar\u0131n izleyebilece\u011fi yollardan biri \u00fcr\u00fcn fiyatlar\u0131n\u0131 art\u0131rmakt\u0131r.<\/li>\n\n\n\n<li><strong>Rekabet:<\/strong> Sanal ma\u011fazalarda artan \u00fcr\u00fcn fiyatlar\u0131n\u0131n fiziki ma\u011fazalarda d\u00fc\u015f\u00fck olmas\u0131 gibi durumlar ortaya \u00e7\u0131kabilir. Bu da rekabet ortam\u0131n\u0131 yeniden \u015fekillendirebilir.<\/li>\n\n\n\n<li><strong>K\u00fc\u00e7\u00fck \u0130\u015fletmelerin Pazardaki Konumu:<\/strong> Yeni ve k\u00fc\u00e7\u00fck giri\u015fimcilerin daha az yat\u0131r\u0131m\u0131n\u0131n bulunmas\u0131, giri\u015fimcileri pe\u015fin vergi \u00f6demesi yapmas\u0131 konusunda zorlayabilir. Bu da&nbsp; pazarlardaki k\u00fc\u00e7\u00fck i\u015fletme say\u0131s\u0131n\u0131n azalmas\u0131na neden olabilir.<\/li>\n\n\n\n<li><strong>Vergi S\u00fcre\u00e7leri:<\/strong> e-Ticaret stopaj uygulamas\u0131yla vergi s\u00fcre\u00e7lerindeki i\u015flem y\u00fck\u00fcn\u00fcn b\u00fcy\u00fck k\u0131sm\u0131n\u0131n \u00e7evrim i\u00e7i pazaryeri sitelerine y\u00fcklenir. Ayr\u0131ca y\u0131l sonunda \u00f6denmesi gereken gelir veya kurumlar vergisinden h\u00e2lihaz\u0131rda \u00f6denmi\u015f stopaj vergisinin mahsup edilmesini isteyen m\u00fckelleflerin gerekli belgeleri d\u00fczenli bir \u015fekilde saklamas\u0131 gerekir.<\/li>\n\n\n\n<li><strong>Platform De\u011fi\u015fiklikleri:<\/strong> e-Ticaret platformu \u00fczerinden sat\u0131\u015f yapmak istemeyen sat\u0131c\u0131lar kendi sitelerini kurup kendi adlar\u0131na sat\u0131\u015f yapmaya ba\u015flayabilir. Bu durum \u00e7evrim i\u00e7i al\u0131\u015fveri\u015f siteleri \u00fczerinden al\u0131\u015fveri\u015f yapma oran\u0131n\u0131 d\u00fc\u015f\u00fcrebilir. \u0130\u015fletmenin internet ma\u011fazas\u0131ndaki fiyatla \u00e7evrim i\u00e7i pazaryeri fiyatlar\u0131n\u0131n aras\u0131ndaki fark nedeniyle t\u00fcketicilerin e-ticaret uygulamalar\u0131n\u0131 se\u00e7me oran\u0131 da azalabilir. Ancak kendi web sitesi \u00fczerinden sat\u0131\u015f yaparken \u00f6deme i\u00e7in arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131 kullanan i\u015fletmeler de stopaj kesintisi \u00f6deyecektir.<\/li>\n\n\n\n<li><strong>K\u00e2r Marj\u0131:<\/strong> Yeni vergi d\u00fczenlemesinden sonra sat\u0131c\u0131lar ellerine do\u011frudan ge\u00e7ecek net gelirde azalma ya\u015fayabilir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Stopaj_Uygulamasi_Tuketicileri_Nasil_Etkiler\"><\/span>Stopaj Uygulamas\u0131 T\u00fcketicileri Nas\u0131l Etkiler?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Cumhurba\u015fkan\u0131 karar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe giren, 2025 y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren uygulanmaya ba\u015flanacak olan bu uygulama t\u00fcketicileri do\u011frudan ilgilendirmese de dolayl\u0131 yoldan baz\u0131 etkilere yol a\u00e7abilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u00fcketim Al\u0131\u015fkanl\u0131klar\u0131nda De\u011fi\u015fiklik:<\/strong> Sat\u0131c\u0131lar\u0131n vergiyi fiyata yans\u0131tmas\u0131 durumunda \u00e7evrim i\u00e7i al\u0131\u015fveri\u015f sitelerindeki fiyatlar\u0131n daha y\u00fcksek oldu\u011funu g\u00f6ren t\u00fcketiciler al\u0131\u015fkanl\u0131klar\u0131n\u0131 de\u011fi\u015ftirerek baz\u0131 yeni y\u00f6ntemler geli\u015ftirebilir. Alternatif platformlar ara\u015ft\u0131rmak, fiziksel al\u0131\u015fveri\u015fe y\u00f6nelmek, yurt d\u0131\u015f\u0131ndan al\u0131\u015fveri\u015f yapmak ya da genel talebi azaltmak bu y\u00f6ntemlerin aras\u0131nda olabilir.<\/li>\n\n\n\n<li><strong>\u00dcr\u00fcnlere Eri\u015fimin Zorla\u015fmas\u0131:<\/strong> e-Ticarette stopaj vergisinin y\u00fcr\u00fcrl\u00fc\u011fe girmesinden sonra k\u00fc\u00e7\u00fck i\u015fletmelerin operasyonlar\u0131n\u0131 daraltmas\u0131 veya kapanmas\u0131 beklenen sonu\u00e7lar aras\u0131ndad\u0131r. Bu durumda e-ticaret sitelerindeki \u00fcr\u00fcn \u00e7e\u015fitlili\u011fi azalabilir ve t\u00fcketiciler arad\u0131klar\u0131 \u00fcr\u00fcnleri bulmakta zorlanabilir.<\/li>\n<\/ul>\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\/12\/kimler-e-ticarette-stopaj-vergisine-tabidir-1024x585.jpeg\" alt=\"kimler e-ticarette stopaj vergisine tabidir\" class=\"wp-image-9078\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/12\/kimler-e-ticarette-stopaj-vergisine-tabidir-1024x585.jpeg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/12\/kimler-e-ticarette-stopaj-vergisine-tabidir-300x171.jpeg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/12\/kimler-e-ticarette-stopaj-vergisine-tabidir-768x439.jpeg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/12\/kimler-e-ticarette-stopaj-vergisine-tabidir.jpeg 1344w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kimler_e-Ticarette_Stopaj_Vergisine_Tabidir\"><\/span>Kimler e-Ticarette Stopaj Vergisine Tabidir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>&nbsp;e-Ticarete getirilen stopaj vergisi t\u00fcm internet siteleri sat\u0131\u015flar\u0131n\u0131 kapsamaz. Stopaj Kanunu \u015fu kesimleri etkiler:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>e-Ticaretle U\u011fra\u015fan Kimseler, e-Ticaret Platformlar\u0131nda Sat\u0131\u015f Yapan Sat\u0131c\u0131lar:<\/strong> Vergi kesintisi; sat\u0131\u015flar\u0131n\u0131 Trendyol, Amazon, Hepsiburada, n11 gibi hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n \u00fczerinden ger\u00e7ekle\u015ftiren m\u00fckelleflerden yap\u0131lacakt\u0131r. Kendi internet siteleri \u00fczerinden sat\u0131\u015f yapan sat\u0131c\u0131lar bu vergiden sorumlu olmayacakt\u0131r. Ancak kendi internet sitesi \u00fczerinden sat\u0131\u015f yapan ve \u00f6deme i\u00e7in arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131 kullanan sat\u0131c\u0131lar da stopaj vergisine tabi olacakt\u0131r. Yani, herhangi bir e-ticaret sitesi kendi b\u00fcnyesinde bulunmayan \u00fcr\u00fcnleri sat\u0131yorsa bu \u00fcr\u00fcnlerden stopaj vergisi kesilir.<\/li>\n\n\n\n<li><strong>\u0130stisnalar\u0131n D\u0131\u015f\u0131nda Kalanlar:<\/strong> \u00c7evrim i\u00e7i pazaryerlerinde sat\u0131\u015f yapan ki\u015filerin kanunda belirtilen istisnai h\u00e2llerin d\u0131\u015f\u0131nda kalmas\u0131 gerekir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Ticarette_Stopaj_Vergisinden_Muaf_Olan_Kisiler\"><\/span>e-Ticarette Stopaj Vergisinden Muaf Olan Ki\u015filer&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>e-Ticaretle u\u011fra\u015fan ve stopaj vergisinden muaf olabilecek baz\u0131 ki\u015filer ve gruplar \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Vergi M\u00fckellefiyeti Bulunmayanlar:<\/strong> Gelir vergisi ve kurumlar vergisi kanunlar\u0131 baz\u0131 kesimleri vergiden muaf tutar. Bu kesimler korunan meslek gruplar\u0131 veya \u00e7e\u015fitli esnaflar olabilir.<\/li>\n\n\n\n<li><strong>El \u0130\u015fi \u00dcr\u00fcnler Satanlar:<\/strong> Ayr\u0131 bir i\u015f yeri a\u00e7madan veya sanayi tipi seri \u00fcretim makineleri kullanmadan evlerinde \u00fcretimini yapt\u0131\u011f\u0131 \u00fcr\u00fcnleri internet ortam\u0131nda yap\u0131lan sat\u0131\u015flar.&nbsp;<\/li>\n\n\n\n<li><strong>Basit Usulle Vergiden Sorumlu Olanlar:<\/strong> Basit usulde vergi bir hesap d\u00f6neminin i\u00e7inde gelir ve gider fark\u0131na uygulanan vergidir. Bu vergi m\u00fckelleflerinin kimler oldu\u011fu 193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019nda belirtilmi\u015ftir. Buna g\u00f6re basit vergi usul\u00fcyle vergilendirilmek i\u00e7in ki\u015finin kendi i\u015finde \u00e7al\u0131\u015fmas\u0131 ve mesleki faaliyetleri nedeniyle gelir vergisine tabi olmamas\u0131 gerekir.&nbsp;<\/li>\n\n\n\n<li><strong>Sosyal Medya \u0130\u00e7erik \u00dcreticileri:<\/strong> Sosyal medya \u00fczerinden reklam alan ki\u015filer bu vergiden muaft\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Kap\u0131da \u00d6demeyle Sat\u0131\u015f Yapan Sat\u0131c\u0131lar:<\/strong> Kap\u0131da POS veya nakit y\u00f6ntemiyle \u00f6deme alan sat\u0131c\u0131lar e-ticaret stopaj vergisi \u00f6demez.&nbsp;<\/li>\n\n\n\n<li><strong>EFT ile \u00d6deme Alan Sat\u0131c\u0131lar:<\/strong> \u00d6demeyi sanal pazaryeri uygulamalar\u0131n\u0131n sa\u011flad\u0131\u011f\u0131 aray\u00fcz yerine EFT ile alan sat\u0131c\u0131lar stopaj \u00f6demekle y\u00fck\u00fcml\u00fc de\u011fildir.&nbsp;<\/li>\n\n\n\n<li><strong>\u0130kinci El Uygulamalar\u0131ndan Sat\u0131\u015f Yapanlar:<\/strong> \u0130kinci el \u00fcr\u00fcn sat\u0131\u015f\u0131 uygulamalar\u0131 \u00fczerinden yap\u0131lan sat\u0131\u015flar e-ticaret stopaj uygulamas\u0131n\u0131n kapsam\u0131n\u0131n d\u0131\u015f\u0131ndad\u0131r.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Ticaret_Stopaj_Vergisi_Hangi_Islemleri_Kapsar\"><\/span>e-Ticaret Stopaj Vergisi Hangi \u0130\u015flemleri Kapsar?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Stopaj vergisi internet \u00fczerinden yap\u0131lan baz\u0131 i\u015flem t\u00fcrlerinde uygulan\u0131r h\u00e2le geliyor. Yap\u0131lan de\u011fi\u015fikli\u011fe g\u00f6re bu vergi t\u00fcr\u00fc \u015fu i\u015flemleri kapsar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>e-Ticaret Platformlar\u0131 \u00dczerinden Yap\u0131lan Sat\u0131\u015flar:<\/strong> Sanal pazaryeri sitelerindeki ma\u011fazalar \u00fczerinden yap\u0131lan sat\u0131\u015flarda sat\u0131lan \u00fcr\u00fcnlere g\u00f6re bu vergi anonim, limited veya \u015fah\u0131s \u015firketlerinden kesilir.&nbsp;<\/li>\n\n\n\n<li><strong>\u00dcr\u00fcn veya Hizmet Sat\u0131\u015f\u0131:<\/strong> Bu vergi t\u00fcr\u00fc \u00f6nceki senelerde kullan\u0131lan gelir gider tablosundaki kazanca g\u00f6re hesaplanan vergi beyanlar\u0131n\u0131n aksine sat\u0131lan \u00fcr\u00fcnlerin fiyat\u0131n\u0131n \u00fczerinden kesilir. Ayn\u0131 \u015fekilde arac\u0131 site \u00fczerinden yap\u0131lan otel rezervasyonlar\u0131, al\u0131nan seyahat biletleri de uygulamaya d\u00e2hildir.<\/li>\n\n\n\n<li><strong>e-Ticaret Sitesinin \u00dczerinden Kredi Kart\u0131yla Al\u0131nan \u00d6demeler:<\/strong> Siteler \u00fczerinden yap\u0131lan sat\u0131\u015flar\u0131n e-ticaret stopaj vergisi kapsam\u0131na girmesi i\u00e7in sanal POS arac\u0131l\u0131\u011f\u0131yla \u00f6denmesi gerekir. Kap\u0131da POS, nakit veya EFT ile al\u0131nan \u00f6demeler bu uygulaman\u0131n kapsam\u0131na girmez.&nbsp;<\/li>\n\n\n\n<li><strong>Vergi M\u00fckellefiyeti Bulunan Ki\u015filerin Yapt\u0131\u011f\u0131 Sat\u0131\u015flar:<\/strong> 2025 y\u0131l\u0131nda uygulanmaya ba\u015flanacak stopaj vergisinin kapsam\u0131na giren \u00fcr\u00fcn veya hizmet sat\u0131\u015flar\u0131n\u0131n vergi m\u00fckellefiyeti bulunan ki\u015filer taraf\u0131ndan yap\u0131lmas\u0131 gerekir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Ticaret_Yapan_Sirketlerin_Stopaj_Sorumluluklari_Nelerdir\"><\/span>e-Ticaret Yapan \u015eirketlerin Stopaj Sorumluluklar\u0131 Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eirketlerin stopaj vergisi kapsam\u0131nda olu\u015fan sorumluluklar\u0131n\u0131 yerine getirmesi vergi s\u00fcre\u00e7lerinin eksiksiz ve d\u00fczenli tamamlanmas\u0131n\u0131 sa\u011flar. Bu sorumluluklar \u015fu \u015fekilde s\u0131ralanabilir:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Muhasebe \u0130\u015flemleri:<\/strong> \u015eirketlerin \u00f6ncelikle ayl\u0131k gelir gider hesaplamalar\u0131n\u0131 eksiksiz olarak yapmas\u0131 gerekir. Bu sayede kesilen vergi miktar\u0131 ve kazan\u00e7 kayd\u0131 tutulabilir, y\u0131l sonunda vergi \u00f6denirken stopaj vergisi i\u00e7in mahsupla\u015ft\u0131rma yap\u0131labilir. Vergi s\u00fcrecinin sa\u011fl\u0131kl\u0131 y\u00fcr\u00fct\u00fclebilmesi i\u00e7in dan\u0131\u015fmanl\u0131k deste\u011fi almakta yarar vard\u0131r.<\/li>\n\n\n\n<li><strong>Sat\u0131\u015f Kay\u0131tlar\u0131n\u0131n Tutulmas\u0131:<\/strong> \u0130ade ve iptal i\u015flemlerinde kesilen verginin geri \u00f6demesinin al\u0131nabilmesi i\u00e7in sat\u0131\u015f kay\u0131tlar\u0131n eksiksiz ve do\u011fru \u015fekilde tutulmas\u0131 gerekir.<\/li>\n\n\n\n<li><strong>Maliyet Y\u00f6netimi:<\/strong> \u00dcr\u00fcn fiyatlar\u0131n\u0131n maliyete ek olarak stopaj miktar\u0131 ve rekabet fakt\u00f6r\u00fc g\u00f6z \u00f6n\u00fcnde bulundurularak yeniden belirlenmesi gerekebilir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Ticaret_Stopaj_Vergi_Oranlari_2025\"><\/span>e-Ticaret Stopaj Vergi Oranlar\u0131 2025&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>2025 y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren uygulanmaya ba\u015flanacak olan \u00e7evrim i\u00e7i pazaryerleri \u00fczerinden yap\u0131lan her bir sat\u0131\u015ftan vergi kesilir. Bu oran t\u00fcm \u015firket t\u00fcrleri i\u00e7in ayn\u0131 olup KDV d\u0131\u015f\u0131nda, \u00fcr\u00fcn fiyat\u0131n\u0131n %1\u2019i olarak belirlenmi\u015ftir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u015eirketin T\u00fcr\u00fc<\/strong>&nbsp;<\/td><td><strong>Stopaj Kesintisi Oran\u0131<\/strong>&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td>\u015eah\u0131s \u015eirketi&nbsp;<\/td><td>\u00dcr\u00fcn fiyat\u0131 \u00fczerinden %1&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td>Limited \u015eirket&nbsp;<\/td><td>\u00dcr\u00fcn fiyat\u0131 \u00fczerinden %1&nbsp;<\/td><\/tr><tr><td>Anonim \u015eirket&nbsp;<\/td><td>\u00dcr\u00fcn fiyat\u0131 \u00fczerinden %1&nbsp;&nbsp;&nbsp;&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Ticaret_Stopaj_Kesintisi_Nasil_Hesaplanir\"><\/span>e-Ticaret Stopaj Kesintisi Nas\u0131l Hesaplan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi kesintilerini hesaplarken vergi beyan\u0131na konu olan kazan\u00e7la vergi t\u00fcr\u00fcn\u00fcn oran\u0131 \u00e7arp\u0131l\u0131r. Stopaj kesintisi KDV hari\u00e7 sat\u0131\u015f tutar\u0131 \u00fczerinden yap\u0131l\u0131r. Spopaj vergisinin al\u0131naca\u011f\u0131 tutara <a href=\"https:\/\/mukellef.co\/blog\/komisyon-nedir-komisyon-oranlari-nasil-hesaplanir\/\">pazaryeri komisyonlar\u0131<\/a> da d\u00e2hildir.&nbsp;<\/p>\n\n\n\n<p>\u00c7evrim i\u00e7i pazaryeri platformu \u00fczerinden pazaryeri komisyonuyla birlikte \u20ba10.000 (KDV hari\u00e7) tutar\u0131nda sat\u0131\u015f yap\u0131lmas\u0131 durumunda:<\/p>\n\n\n\n<p>10.000*%1=100\u20ba<\/p>\n\n\n\n<p>Yani \u20ba10.000\u2019na sat\u0131lan bir \u00fcr\u00fcnden kesilecek stopaj vergisi \u20ba100, pazaryeri platformu taraf\u0131ndan sat\u0131c\u0131ya \u00f6denecek miktarsa \u20ba9.900\u2019d\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Ticaret_Stopaj_Vergisi_Beyani_Nasil_Yapilir\"><\/span>e-Ticaret Stopaj Vergisi Beyan\u0131 Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yeni stopaj uygulamas\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesi nedeniyle e-ticaret stopaj vergisi beyan\u0131 yapma sorumlulu\u011fu ba\u015fka sat\u0131c\u0131lar\u0131n \u00fcr\u00fcn\u00fcn\u00fc satan e-ticaret platformlar\u0131ndad\u0131r. e-Ticaret platformlar\u0131 sat\u0131c\u0131lar ad\u0131na beyanname d\u00fczenleme ve ilgili kurumlara iletme g\u00f6revini y\u00fcr\u00fctecektir. Kendi web sitesi \u00fczerinden sat\u0131\u015f yaparken \u00f6deme i\u00e7in arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131 kullanan markalar da&nbsp; beyannamelerini d\u00fczenleyip stopaj kesintisini \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Stopaj vergisi <a href=\"https:\/\/mukellef.co\/blog\/muhtasar-beyanname\/\">muhtasar beyanname<\/a> ile bildirilir.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Muhtasar beyanname gelir vergisi beyannamesi t\u00fcrlerinden biridir. Bu beyanname i\u015fverenler veya vergi kesintisi yapan kurumlar taraf\u0131ndan vergi dairesine bildirilir.&nbsp;<\/li>\n\n\n\n<li>Ayl\u0131k periyotlarla beyan edilip \u00f6denir.&nbsp;<\/li>\n\n\n\n<li>Muhtasar beyannameler izleyen ay\u0131n 26\u2019s\u0131nda verilir.&nbsp;<\/li>\n\n\n\n<li>Ayl\u0131k periyotta stopaj vergisine konu sat\u0131\u015flar\u0131n miktar\u0131 beyannameye yaz\u0131l\u0131r ve beyanname ilgili vergi dairesine teslim edilir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Ticaretciler_Stopaj_Duzenlemesinden_Nasil_En_Az_Derecede_Etkilenir\"><\/span>e-Ticaret\u00e7iler Stopaj D\u00fczenlemesinden Nas\u0131l En Az Derecede Etkilenir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>e-Ticaret platformlar\u0131 \u00fczerinden sat\u0131\u015f yapan \u015firketlerin stopaj d\u00fczenlemesinden daha az etkilenmesi i\u00e7in izleyebilecekleri birka\u00e7 yol vard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gelir Gider Analizi ve Fiyatland\u0131rma Stratejisi: <\/strong>Yeni vergi d\u00fczenlemesinin i\u015fletmenin gelirlerini, giderlerini nas\u0131l etkileyece\u011fine dair analiz yapmak ve yol haritas\u0131 \u00e7\u0131karmak faydal\u0131 olur. Fiyatland\u0131rma stratejisinin do\u011fru belirlenmesi \u015firketlerin uygulamadan daha az etkilenmesini sa\u011flayabilir. Vergi ve muhasebe dan\u0131\u015fmanl\u0131\u011f\u0131 gibi hizmetlerden faydalanmak da y\u00fck\u00fcml\u00fcl\u00fcklerin eksiksiz yerine getirilmesini ve s\u00fcrecin daha etkin y\u00fcr\u00fct\u00fclmesini sa\u011flar.&nbsp;<\/li>\n\n\n\n<li><strong>Ma\u011fazalar\u0131n Kendi \u0130nternet Siteleri \u00dczerinden Sat\u0131\u015f Yapmas\u0131:<\/strong> \u015eirket sahipleri sat\u0131\u015flar\u0131 i\u00e7in sanal pazaryeri platformlar\u0131 yerine kendi sitelerini tercih edebilir. Bunun i\u00e7in e-ticaret sitesi altyap\u0131s\u0131 \u00e7al\u0131\u015fmalar\u0131 y\u00fcr\u00fct\u00fclebilir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tum_Muhasebe_Islemlerinizi_Mukellefle_Yurutun\"><\/span>T\u00fcm Muhasebe \u0130\u015flemlerinizi M\u00fckellef\u2019le Y\u00fcr\u00fct\u00fcn!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eirket kurmak ve i\u015f s\u00fcre\u00e7lerini y\u00fcr\u00fctmek M\u00fckellef\u2019le daha kolay! M\u00fckellef olarak profesyonel ekibimizle \u015firket kurulumu ve y\u00f6netimi s\u00fcre\u00e7lerinde yan\u0131n\u0131zda oluyoruz. Online muhasebe hizmetimizle vergi s\u00fcre\u00e7lerinizi takip ediyor, t\u00fcm yasal prosed\u00fcr\u00fc en do\u011fru \u015fekilde ilerletiyoruz. Siz de hemen mutlu <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef<\/a> m\u00fc\u015fterileri aras\u0131na kat\u0131l\u0131n ve vergi beyan\u0131, sanal ofis gibi hizmetlerimiz sayesinde i\u015flerinizi g\u00fcvenle y\u00fcr\u00fct\u00fcn.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-4fee4585-e6b5-4fab-9fc0-ba056a4199d9\">\n\t\t<span class=\"hs-cta-node hs-cta-4fee4585-e6b5-4fab-9fc0-ba056a4199d9\" id=\"4fee4585-e6b5-4fab-9fc0-ba056a4199d9\">\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\/4fee4585-e6b5-4fab-9fc0-ba056a4199d9\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-4fee4585-e6b5-4fab-9fc0-ba056a4199d9\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/4fee4585-e6b5-4fab-9fc0-ba056a4199d9.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, '4fee4585-e6b5-4fab-9fc0-ba056a4199d9', {});\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>2025 y\u0131l\u0131n\u0131n ocak ay\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe girmesi beklenen e-ticaret stopaj kanunu hakk\u0131nda merak edilen baz\u0131 sorular\u0131n cevaplar\u0131 \u015fu \u015fekildedir:<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1734437501421\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Kapida_Odeme_Yapiliyorsa_Stopaj_Vergisi_Odenir_mi\"><\/span>Kap\u0131da \u00d6deme Yap\u0131l\u0131yorsa Stopaj Vergisi \u00d6denir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Hay\u0131r, kap\u0131da \u00f6deme yap\u0131l\u0131yorsa stopaj vergisi kesilmez. Bu \u00f6demenin kap\u0131da POS cihaz\u0131yla veya nakit olarak yap\u0131lmas\u0131 da i\u015flemi de\u011fi\u015ftirmez.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1734437512642\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Vergi_Mukellefi_Olmayanlar_E-Ticaret_Stopaj_Vergisi_Oder_mi\"><\/span>Vergi M\u00fckellefi Olmayanlar E-Ticaret Stopaj Vergisi \u00d6der mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Vergi m\u00fckellefi olmayanlar e-ticaret stopaj vergisi \u00f6demez. e-Ticaret stopaj vergisi kesintisinden sorumlu olmak i\u00e7in aranan \u015fartlardan biri vergi m\u00fckellefi olmakt\u0131r.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1734437523572\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Stopaj_Kesintisi_Yapilmis_Satisin_Iade_Durumunda_Surec_Nasil_Isler\"><\/span>Stopaj Kesintisi Yap\u0131lm\u0131\u015f Sat\u0131\u015f\u0131n \u0130ade Durumunda S\u00fcre\u00e7 Nas\u0131l \u0130\u015fler?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Stopaj vergi kesintisi yap\u0131lm\u0131\u015f \u00fcr\u00fcnlerin t\u00fcketici taraf\u0131ndan iade edilmesi durumunda kesilen verginin iadesi sat\u0131c\u0131n\u0131n y\u0131ll\u0131k olarak \u00f6demesi gereken gelir veya kurumlar vergisi beyannamesinde mahsup edilebilir. \u00dcr\u00fcn\u00fcn iadesi ger\u00e7ekle\u015fti\u011finde stopaj tutar\u0131 hen\u00fcz vergi dairesine bildirilmemi\u015fse kesinti platform taraf\u0131ndan d\u00fczeltilebilir. Bunun i\u00e7in platformlar\u0131n iade s\u00fcrecindeki stopaj vergisi i\u015flemiyle ilgili d\u00fczenleme yapmas\u0131 da gerekebilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1734437533285\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Yil_Sonunda_Stopaj_Vergisi_Fazla_Odenirse_Ne_Olur\"><\/span>Y\u0131l Sonunda Stopaj Vergisi Fazla \u00d6denirse Ne Olur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Y\u0131l sonunda stopaj vergisinin fazla \u00f6denmesi durumunda fazla \u00f6denen tutar y\u0131ll\u0131k \u00f6denmesi gereken gelir veya kurumlar vergisi beyannamesinde mahsup edilebilir.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p><strong>Yararlan\u0131lan Kaynaklar<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.193.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.193.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=7524&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=7524&amp;MevzuatTur=1&amp;MevzuatTertip=5<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.6563.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.6563.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.5520.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.5520.pdf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ekonomik ko\u015fullara ve sekt\u00f6rel ihtiya\u00e7lara g\u00f6re belirli d\u00f6nemlerde sekt\u00f6rlere y\u00f6nelik kanun de\u011fi\u015fiklikleri ve vergi d\u00fczenlemeleri yap\u0131labilir. 9284 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 da hem b\u00fcy\u00fck \u015firketleri hem k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli i\u015fletmeleri ilgilendiren \u00e7e\u015fitli d\u00fczenlemeleri i\u00e7erir. 01.01.2025 tarihi itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe girecek ve baz\u0131 m\u00fckellefleri etkileyecek olan bu karar, e-ticaretle kazan\u00e7 sa\u011flayan tacirlerin kazanc\u0131ndan stopaj vergisi kesilmesini i\u00e7erir. Stopaj kesintisi &#8230;<\/p>\n","protected":false},"author":29,"featured_media":9076,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[374,30],"tags":[],"class_list":["post-9025","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-e-ticaret","category-vergisel-konular"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/9025","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=9025"}],"version-history":[{"count":5,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/9025\/revisions"}],"predecessor-version":[{"id":9168,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/9025\/revisions\/9168"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/9076"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=9025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=9025"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=9025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}