{"id":9733,"date":"2025-03-17T15:00:00","date_gmt":"2025-03-17T12:00:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=9733"},"modified":"2025-03-18T11:59:56","modified_gmt":"2025-03-18T08:59:56","slug":"ihrac-kayitli-fatura-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/ihrac-kayitli-fatura-nedir\/","title":{"rendered":"\u0130hra\u00e7 Kay\u0131tl\u0131 Fatura Nedir?"},"content":{"rendered":"\n<p>T\u00fcrkiye&#8217;de \u00fcretilen mallar\u0131n yurt d\u0131\u015f\u0131na sat\u0131\u015f\u0131nda kullan\u0131lan ihra\u00e7 kay\u0131tl\u0131 fatura vergi s\u00fcre\u00e7lerini kolayla\u015ft\u0131r\u0131r. \u0130malat\u00e7\u0131lar\u0131n KDV vergilerinin tecil ve terkin edilmesini sa\u011flayarak mali y\u00f6netimde avantaj sunar. \u0130hra\u00e7 kay\u0131tl\u0131 fatura i\u015fletmelerin vergi y\u00fck\u00fcn\u00fc hafifletir ve rekabet g\u00fc\u00e7lerini art\u0131r\u0131r. Uluslararas\u0131 ticaret i\u00e7in olduk\u00e7a \u00f6nemli bir faturad\u0131r. Rehber niteli\u011findeki i\u00e7eri\u011fimizden ihra\u00e7 kay\u0131tl\u0131 faturan\u0131n ne oldu\u011funu, nas\u0131l d\u00fczenlendi\u011fini ve kimlerin ihra\u00e7 kay\u0131tl\u0131 sat\u0131\u015f ger\u00e7ekle\u015ftirebildi\u011fini \u00f6\u011frenebilirsiniz.<\/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\/ihrac-kayitli-fatura-nedir\/#Ihracat_Kayitli_Satis_Nedir\" >\u0130hracat Kay\u0131tl\u0131 Sat\u0131\u015f 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\/ihrac-kayitli-fatura-nedir\/#Kimler_Ihrac_Kayitli_Satis_Gerceklestirebilir\" >Kimler \u0130hra\u00e7 Kay\u0131tl\u0131 Sat\u0131\u015f Ger\u00e7ekle\u015ftirebilir?<\/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\/ihrac-kayitli-fatura-nedir\/#Ihracat_Kayitli_Fatura_Nedir\" >\u0130hracat Kay\u0131tl\u0131 Fatura Nedir?<\/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\/ihrac-kayitli-fatura-nedir\/#Ihrac_Kayitli_Faturadaki_Tecil_ve_Terkin_Uygulamasi_Hakkinda\" >\u0130hra\u00e7 Kay\u0131tl\u0131 Faturadaki Tecil ve Terkin Uygulamas\u0131 Hakk\u0131nda<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/ihrac-kayitli-fatura-nedir\/#Ihrac_Kaydiyla_Teslimin_Nihai_Mallara_Uygulanmasi\" >\u0130hra\u00e7 Kayd\u0131yla Teslimin Nihai Mallara Uygulanmas\u0131<\/a><\/li><\/ul><\/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\/ihrac-kayitli-fatura-nedir\/#Ihrac_Kayitli_Faturayi_Kimler_Kesebilir\" >\u0130hra\u00e7 Kay\u0131tl\u0131 Faturay\u0131 Kimler Kesebilir?<\/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\/ihrac-kayitli-fatura-nedir\/#Ihracat_Kayitli_Fatura_Hangi_Urunler_Icin_Duzenlenir\" >\u0130hracat Kay\u0131tl\u0131 Fatura Hangi \u00dcr\u00fcnler \u0130\u00e7in D\u00fczenlenir?<\/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\/ihrac-kayitli-fatura-nedir\/#Ihracat_Kayitli_Faturada_Dikkat_Edilmesi_Gerekenler_Nelerdir\" >\u0130hracat Kay\u0131tl\u0131 Faturada Dikkat Edilmesi Gerekenler Nelerdir?<\/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\/ihrac-kayitli-fatura-nedir\/#Ihrac_Kayitli_Fatura_Nasil_Duzenlenir\" >\u0130hra\u00e7 Kay\u0131tl\u0131 Fatura Nas\u0131l D\u00fczenlenir?<\/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\/ihrac-kayitli-fatura-nedir\/#Ihracat_Kayitli_Fatura_Ne_Zaman_Duzenlenir\" >\u0130hracat Kay\u0131tl\u0131 Fatura Ne Zaman D\u00fczenlenir?<\/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\/ihrac-kayitli-fatura-nedir\/#Ihracat_Kayitli_Faturanin_Avantajlari_Nedir\" >\u0130hracat Kay\u0131tl\u0131 Faturan\u0131n Avantajlar\u0131 Nedir?<\/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\/ihrac-kayitli-fatura-nedir\/#Ihrac_Kayitli_Fatura_ile_Ihracat_Faturasi_Arasindaki_Farklar_Nelerdir\" >\u0130hra\u00e7 Kay\u0131tl\u0131 Fatura ile \u0130hracat Faturas\u0131 Aras\u0131ndaki Farklar Nelerdir?<\/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\/ihrac-kayitli-fatura-nedir\/#Finansal_Sureclerinizi_Mukellef_ile_Kolaylastirin\" >Finansal S\u00fcre\u00e7lerinizi M\u00fckellef ile Kolayla\u015ft\u0131r\u0131n!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mukellef.co\/blog\/ihrac-kayitli-fatura-nedir\/#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-15\" href=\"https:\/\/mukellef.co\/blog\/ihrac-kayitli-fatura-nedir\/#Ihrac_Kayitli_Fatura_Istisna_Kodu_Nedir\" >\u0130hra\u00e7 Kay\u0131tl\u0131 Fatura \u0130stisna Kodu Nedir?<\/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\/ihrac-kayitli-fatura-nedir\/#Ihrac_Kayitli_Faturanin_Iade_Faturasi_Nasil_Kesilir\" >\u0130hra\u00e7 Kay\u0131tl\u0131 Faturan\u0131n \u0130ade Faturas\u0131 Nas\u0131l Kesilir?<\/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\/ihrac-kayitli-fatura-nedir\/#Ihrac_Kayitli_Faturada_KDV_Olur_mu\" >\u0130hra\u00e7 Kay\u0131tl\u0131 Faturada KDV Olur mu?<\/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\/ihrac-kayitli-fatura-nedir\/#Ihrac_Kayitli_Fatura_Suresinde_Ihrac_Edilmezse_Ne_Olur\" >\u0130hra\u00e7 Kay\u0131tl\u0131 Fatura S\u00fcresinde \u0130hra\u00e7 Edilmezse Ne Olur?<\/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\/ihrac-kayitli-fatura-nedir\/#Ihrac_Kayitli_Faturaya_Doviz_Kesilir_mi\" >\u0130hra\u00e7 Kay\u0131tl\u0131 Faturaya D\u00f6viz Kesilir mi?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ihracat_Kayitli_Satis_Nedir\"><\/span>\u0130hracat Kay\u0131tl\u0131 Sat\u0131\u015f Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130malat yapan firman\u0131n ihracat\u00e7\u0131 firmaya yapt\u0131\u011f\u0131 sat\u0131\u015fa ihracat kay\u0131tl\u0131 sat\u0131\u015f denir. \u0130malat\u00e7\u0131 yurt i\u00e7inde ticaret yapan bir firmaya sat\u0131\u015f yaparken KDV oran\u0131n\u0131 faturaya yans\u0131t\u0131r ve bunu sat\u0131\u015f yapt\u0131\u011f\u0131 firmadan tahsil eder. Yurt i\u00e7i sat\u0131\u015f ger\u00e7ekle\u015ftiren firma KDV tutar\u0131n\u0131 \u00fcr\u00fcne yans\u0131tarak k\u00e2r\u0131n\u0131 koruyabilir. Yurt d\u0131\u015f\u0131 sat\u0131\u015flar\u0131ndaysa KDV tutar\u0131 faturaya yans\u0131t\u0131lamad\u0131\u011f\u0131 i\u00e7in ihra\u00e7 kay\u0131tl\u0131 sat\u0131\u015f ger\u00e7ekle\u015ftirilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kimler_Ihrac_Kayitli_Satis_Gerceklestirebilir\"><\/span>Kimler \u0130hra\u00e7 Kay\u0131tl\u0131 Sat\u0131\u015f Ger\u00e7ekle\u015ftirebilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130hracata y\u00f6nelik \u00fcretim yapan firmalar ihra\u00e7 kay\u0131tl\u0131 sat\u0131\u015f ger\u00e7ekle\u015ftirebilir. Sat\u0131\u015f\u0131 yap\u0131lacak mal\u0131n ihracat teslimi say\u0131lmas\u0131 i\u00e7in \u015fu \u015fartlar kar\u015f\u0131lanmal\u0131d\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Teslimin yurt d\u0131\u015f\u0131ndaki bir m\u00fc\u015fteriye, serbest b\u00f6lgedeki bir al\u0131c\u0131ya veya 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu&#8217;nun 95&#8217;inci maddesine g\u00f6re faaliyette bulunan g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131na yap\u0131lmas\u0131 gerekir. Bu teslim ma\u011fazaya, ma\u011fazan\u0131n deposuna ya da yetkili g\u00fcmr\u00fck antreposu i\u015fleticisine yap\u0131labilir.<\/li>\n\n\n\n<li>Teslim konusu mal T.C. G\u00fcmr\u00fck B\u00f6lgesi&#8217;nden \u00e7\u0131karak bir d\u0131\u015f \u00fclkeye, serbest b\u00f6lgeye veya g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazas\u0131na konulmal\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li>Yetkili g\u00fcmr\u00fck antrepolar\u0131 zorunlu belgeleri d\u00fczenlemeye, mal\u0131n cinsini ve miktar\u0131n\u0131 belirlemeye ili\u015fkin s\u0131n\u0131rlamalar\u0131 G\u00fcmr\u00fck M\u00fcste\u015farl\u0131\u011f\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fcn\u00fc alarak Maliye Bakanl\u0131\u011f\u0131na iletmelidir.&nbsp;<\/li>\n\n\n\n<li>Hizmetlerin yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fterilere sa\u011flanmas\u0131 gerekir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Fason hizmetlerin serbest b\u00f6lgedeki m\u00fc\u015fterilere sat\u0131\u015f yapmas\u0131 da ihracat teslimi say\u0131l\u0131r. Fason hizmetlerin serbest b\u00f6lgedeki m\u00fc\u015fterilere yap\u0131lm\u0131\u015f say\u0131lmas\u0131 i\u00e7in \u015fu kriterler kar\u015f\u0131lanmal\u0131d\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fason hizmet serbest b\u00f6lgelerde faaliyet g\u00f6steren m\u00fc\u015fteriler i\u00e7in yap\u0131lmal\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li>Fason hizmetten serbest b\u00f6lgelerde yararlan\u0131lmal\u0131d\u0131r.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ihracat_Kayitli_Fatura_Nedir\"><\/span>\u0130hracat Kay\u0131tl\u0131 Fatura Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>T\u00fcrkiye&#8217;de yerle\u015fik bir \u00fcreticinin veya imalat\u00e7\u0131n\u0131n ihracat yapan firmalara mal satarken d\u00fczenledi\u011fi faturaya ihracat kay\u0131tl\u0131 fatura denir. Ticari bir belge niteli\u011findeki ihra\u00e7 kay\u0131tl\u0131 faturayla mallar\u0131n yurt d\u0131\u015f\u0131na sat\u0131\u015f\u0131 ispatlanarak devlete \u00f6denmesi gereken katma de\u011fer vergisi ertelenebilir ve silinebilir. \u0130hracat kay\u0131tl\u0131 fatura sayesinde \u00fcretim yapan firmalar\u0131n KDV y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ortadan kalkabilir. \u0130hra\u00e7 kay\u0131tl\u0131 fatura uygulamas\u0131 ihracat\u00e7\u0131lar\u0131n ve imalat\u00e7\u0131lar\u0131n mali y\u00f6netimlerini kolayla\u015ft\u0131rarak uluslararas\u0131 pazarda sat\u0131\u015f yapmalar\u0131na yard\u0131mc\u0131 olur.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ihrac_Kayitli_Faturadaki_Tecil_ve_Terkin_Uygulamasi_Hakkinda\"><\/span>\u0130hra\u00e7 Kay\u0131tl\u0131 Faturadaki Tecil ve Terkin Uygulamas\u0131 Hakk\u0131nda<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130malat\u00e7\u0131 i\u015fletmelerin ihra\u00e7 \u015fart\u0131yla yurt i\u00e7indeki ihracat\u00e7\u0131ya yapt\u0131\u011f\u0131 teslimlerde belirli \u015fartlar\u0131n kar\u015f\u0131lanmas\u0131 gerekir. Tecil-terkin uygulamas\u0131 3297 say\u0131l\u0131 Kanun&#8217;un 3. maddesiyle ve 3065 say\u0131l\u0131 KDVK&#8217;nin 11\/1-c bendine yap\u0131lan ilaveyle te\u015fvik ama\u00e7l\u0131 getirilmi\u015ftir.<\/p>\n\n\n\n<p>Arac\u0131l\u0131 mal ihracat\u0131nda yurt i\u00e7indeki imalat\u00e7\u0131 ihracat\u0131 ger\u00e7ekle\u015ftirecek firmaya KDV tahsil etmeden ihra\u00e7 kay\u0131tl\u0131 (\u015fartl\u0131) mal teslim eder. Bu teslimden kaynaklanan KDV imalat\u00e7\u0131 taraf\u0131ndan ilgili ay\u0131n KDV beyannamesinde beyan edilmelidir.<\/p>\n\n\n\n<p>Teslim ihra\u00e7 kay\u0131tl\u0131 oldu\u011fu i\u00e7in verginin ihracat\u0131n yasal s\u00fcresi i\u00e7inde ger\u00e7ekle\u015fmesine kadar ertelenmesine tecil denir. Verginin ihracat ger\u00e7ekle\u015ftikten sonra tamamen silinmesine de terkin ad\u0131 verilir.<\/p>\n\n\n\n<p>\u0130hra\u00e7 kay\u0131tl\u0131 fatura arac\u0131l\u0131\u011f\u0131yla tecil ve terkin uygulamas\u0131n\u0131n yap\u0131lmas\u0131 i\u00e7in kar\u015f\u0131lanmas\u0131 gereken \u015fartlar \u015fu \u015fekilde a\u00e7\u0131klanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130malat\u00e7\u0131 KDV tahsil etmeksizin mal\u0131 ihra\u00e7 edilmek \u015fart\u0131yla ihracat\u00e7\u0131ya teslim etmelidir.<\/li>\n\n\n\n<li>\u0130malat\u00e7\u0131 mal\u0131 teslim etti\u011fi aya ait bilgileri KDV beyannamesinde bildirmelidir.<\/li>\n\n\n\n<li>\u0130malat\u00e7\u0131lar di\u011fer ihra\u00e7 kay\u0131tl\u0131 fatura kesme \u015fartlar\u0131n\u0131 sa\u011flamal\u0131d\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>B\u00fct\u00fcn bu durumlar d\u0131\u015f\u0131nda ihra\u00e7 kay\u0131tl\u0131 teslime ili\u015fkin fatura, fiili ihra\u00e7 tarihinden sonraki tarihi ta\u015f\u0131yorsa belirli kriterler sa\u011flanmal\u0131d\u0131r. \u0130\u015flemin ihra\u00e7 kay\u0131tl\u0131 teslimine ili\u015fkin \u015fartlar\u0131 i\u00e7in incelemenin yap\u0131lmas\u0131 veya YMM (<a href=\"https:\/\/mukellef.co\/blog\/mali-musavir-nedir\/\">Yeminli Mali M\u00fc\u015favir<\/a>) raporuyla tespit edilmesi \u015fart\u0131 vard\u0131r. \u015eart kar\u015f\u0131land\u0131\u011f\u0131 takdirde terkin ve iade i\u015flemleri sonu\u00e7land\u0131r\u0131labilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ihrac_Kaydiyla_Teslimin_Nihai_Mallara_Uygulanmasi\"><\/span>\u0130hra\u00e7 Kayd\u0131yla Teslimin Nihai Mallara Uygulanmas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Tecil ve terkin i\u015flemleri imalat\u00e7\u0131lar\u0131n ihra\u00e7 kayd\u0131yla sat\u0131\u015f\u0131n\u0131 yapt\u0131klar\u0131 mal teslimlerine uygulan\u0131r. Sat\u0131c\u0131n\u0131n ihra\u00e7 kayd\u0131yla sat\u0131\u015f\u0131n\u0131 yapt\u0131\u011f\u0131 mal ihra\u00e7 edilen nihai mamul olmal\u0131d\u0131r. \u015eart\u0131n kar\u015f\u0131lanmad\u0131\u011f\u0131 teslimlerde tecil ve terkin i\u015fleminin uygulanmas\u0131 m\u00fcmk\u00fcn de\u011fildir.&nbsp;<\/p>\n\n\n\n<p><strong>\u00d6rnek:<\/strong> (A) Anonim \u015firketi iplik imalat\u00e7\u0131s\u0131 bir firmadan pamuk ipli\u011fi almaktad\u0131r. (A) \u015firketi ald\u0131\u011f\u0131 iplikleri kuma\u015f h\u00e2line getirip ihra\u00e7 eder.<\/p>\n\n\n\n<p>(A) Anonim \u015firketine pamuk ipli\u011fi satan iplik imalat\u00e7\u0131s\u0131 firma t\u00fcm \u015fartlar\u0131 ta\u015f\u0131mas\u0131na ra\u011fmen iplik teslimiyle ilgili KDV Kanunu&#8217;nda d\u00fczenlenen tecil ve terkin uygulamas\u0131ndan yararlanamaz. \u00c7\u00fcnk\u00fc ihra\u00e7 edilen nihai mamul pamuk ipli\u011fi olmay\u0131p bu ipliklerden \u00fcretilen kuma\u015ft\u0131r.&nbsp;<\/p>\n\n\n\n<p>\u0130hra\u00e7 Edilecek Mal\u0131n Eklentisiyle veya Ayr\u0131lmaz Par\u00e7alar\u0131yla Ambalaj Maddesinin ya da Malzemelerinin Durumu<\/p>\n\n\n\n<p>\u0130hracat\u00e7\u0131 ihra\u00e7 kayd\u0131yla ald\u0131\u011f\u0131 mal\u0131 imalat\u00e7\u0131n\u0131n teslim etti\u011fi \u015fekilde ihra\u00e7 etmelidir. Bu mala ait ayr\u0131lmaz par\u00e7alar, eklentiler veya ambalaj malzemeleri de 3065 say\u0131l\u0131 Kanun h\u00fckm\u00fcnce teslim edilebilir.<\/p>\n\n\n\n<p><strong>\u00d6rnek: <\/strong>(A) Sekt\u00f6rel D\u0131\u015f Ticaret \u015eirketi ihracat\u0131n\u0131 yapt\u0131\u011f\u0131 taze sebzeyi ve meyveyi Gelir Vergisi Kanunu&#8217;na g\u00f6re ger\u00e7ek usulde vergilendirilmeyen \u00e7ift\u00e7ilerden, ambalaj maddeleriniyse KDV m\u00fckelleflerinden sat\u0131n almaktad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ihrac_Kayitli_Faturayi_Kimler_Kesebilir\"><\/span>\u0130hra\u00e7 Kay\u0131tl\u0131 Faturay\u0131 Kimler Kesebilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bir firma mallar\u0131n\u0131 kendi \u00fcretiyorsa ihra\u00e7 kay\u0131tl\u0131 fatura kesebilir ancak baz\u0131 \u015fartlar\u0131 kar\u015f\u0131lamas\u0131 gerekir. \u00dcreticilerin ve imalat\u00e7\u0131lar\u0131n ihra\u00e7 kay\u0131tl\u0131 fatura kesebilmesi i\u00e7in kar\u015f\u0131lamas\u0131 gereken \u015fartlar \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sanayi siciline kay\u0131t yapt\u0131rmak ve Sanayi Sicil Belgesi&#8217;ne sahip olmak.<\/li>\n\n\n\n<li>G\u0131da \u00fcreticileri i\u00e7in G\u0131da Tar\u0131m ve Hayvanc\u0131l\u0131k Bakanl\u0131\u011f\u0131ndan g\u0131da i\u015fletmesinin kay\u0131t belgesini almak,<\/li>\n\n\n\n<li>Tar\u0131m sekt\u00f6r\u00fc i\u00e7in \u00c7ift\u00e7i Kay\u0131t Belgesi veya i\u015fletme onay belgelerinden birini almak,<\/li>\n\n\n\n<li>Sanayi Odas\u0131, Esnaf ve Sanatk\u00e2rlar Dernekleri veya Ticaret Odas\u0131 gibi meslek odalar\u0131na kay\u0131t yapt\u0131rmak,<\/li>\n\n\n\n<li>\u00dcretilen mala ba\u011fl\u0131 olarak \u00e7al\u0131\u015fan say\u0131s\u0131n\u0131 bildirmek,<\/li>\n\n\n\n<li>Yeterli \u00fcretim yapacak ham maddeye, araziye, makineye veya tesise sahip olmak,<\/li>\n\n\n\n<li>Fason \u00fcretim yap\u0131l\u0131yorsa fason \u00fcretici belgesini almak.<\/li>\n<\/ul>\n\n\n\n<p>\u0130malat\u00e7\u0131lar\u0131n \u00fcretim yapt\u0131klar\u0131 alan fatura \u015fartlar\u0131n\u0131 belirledi\u011fi i\u00e7in imalat\u00e7\u0131lar\u0131n niteli\u011finde bir de\u011fi\u015fiklik olmas\u0131 veya imalat\u00e7\u0131 niteli\u011finin kaybedilmesi durumunda bu durum on be\u015f g\u00fcn i\u00e7inde ilgili vergi dairesine bildirilmelidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ihracat_Kayitli_Fatura_Hangi_Urunler_Icin_Duzenlenir\"><\/span>\u0130hracat Kay\u0131tl\u0131 Fatura Hangi \u00dcr\u00fcnler \u0130\u00e7in D\u00fczenlenir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130hra\u00e7 kay\u0131tl\u0131 fatura yurt d\u0131\u015f\u0131nda sat\u0131\u015f yap\u0131lmak amac\u0131yla \u00fcretilen \u00e7e\u015fitli \u00fcr\u00fcnler i\u00e7in d\u00fczenlenebilir. \u00dcr\u00fcnlerin sat\u0131\u015f\u0131 planlanan yurt d\u0131\u015f\u0131 \u00fclkesinde ra\u011fbet g\u00f6rmesi avantaj sa\u011flar. \u0130hra\u00e7 kay\u0131tl\u0131 fatura d\u00fczenlenebilen \u00fcr\u00fcnler \u015fu \u015fekilde detayland\u0131r\u0131labilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Elektronik \u00fcr\u00fcnler,<\/li>\n\n\n\n<li>Tekstil ve haz\u0131r giyim \u00fcr\u00fcnleri,<\/li>\n\n\n\n<li>End\u00fcstri \u00fcr\u00fcnleri,<\/li>\n\n\n\n<li>G\u0131da ve tar\u0131m \u00fcr\u00fcnleri.<\/li>\n<\/ul>\n\n\n\n<p>Fason \u00fcretim kapsam\u0131ndaki \u00fcr\u00fcnlere de ihra\u00e7 kay\u0131tl\u0131 fatura kesilebilir. Bir firma ba\u015fka bir \u00fcretici firmaya kendi talepleri do\u011frultusunda \u00fcretim yapt\u0131r\u0131yorsa buna fason \u00fcretim denir.<\/p>\n\n\n\n<p>Yeni \u00fcretim yapmaya ba\u015flayan imalat\u00e7\u0131lar ve k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli \u015firketler fason \u00fcretimi tercih ederek h\u0131zl\u0131 b\u00fcy\u00fcme elde edebilir. Fason \u00fcretimde \u00fcr\u00fcn\u00fcn markas\u0131 \u00fcretimi yapt\u0131ran firman\u0131n veya \u00fcreticinin olabilir. \u00c7e\u015fitli \u00fcr\u00fcnlerin imalat\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 fason \u00fcretimde ihra\u00e7 kay\u0131tl\u0131 fatura kullan\u0131labilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ihracat_Kayitli_Faturada_Dikkat_Edilmesi_Gerekenler_Nelerdir\"><\/span>\u0130hracat Kay\u0131tl\u0131 Faturada Dikkat Edilmesi Gerekenler Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130hra\u00e7 kay\u0131tl\u0131 fatura kesmeye ve fatura y\u00fck\u00fcml\u00fcl\u00fcklerine dair dikkat edilmesi gereken noktalar \u015fu \u015fekilde a\u00e7\u0131klanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yetkili g\u00fcmr\u00fck antrepolar\u0131n\u0131n i\u015fleyi\u015fiyle ilgili belirlenen esaslara uyulmamas\u0131 durumunda zaman\u0131nda iletilmeyen vergi, kesilecek ceza ve hesaplanacak gecikme faizi <a href=\"https:\/\/mukellef.co\/blog\/ihracatta-kdv-iadesi\/\">KDV iadesi<\/a> alan ki\u015finin ve antrepo i\u015fleticisinin sorumlulu\u011fundad\u0131r.<\/li>\n\n\n\n<li>\u00dcr\u00fcnlerin fiil sevk tarihinin do\u011fru belirtilmesi gerekir.<\/li>\n\n\n\n<li>Sat\u0131\u015f i\u015flemine dair t\u00fcm detaylar ihra\u00e7 kay\u0131tl\u0131 faturada yer almal\u0131d\u0131r.<\/li>\n\n\n\n<li>KDV miktar\u0131 \u00fcr\u00fcn\u00fcn t\u00fcr\u00fcne ve sat\u0131c\u0131 firman\u0131n sekt\u00f6r\u00fcne g\u00f6re de\u011fi\u015fiklik g\u00f6sterdi\u011fi i\u00e7in uygun \u015fekilde hesaplanmal\u0131d\u0131r.<\/li>\n\n\n\n<li>\u0130hra\u00e7 kay\u0131tl\u0131 fatura kesilecekse iade ve tecil edilecek vergi oran\u0131n\u0131n da hesaplanmas\u0131 gerekir.<\/li>\n\n\n\n<li>Fatura d\u00fczenlenirken vergi oran\u0131 ve muafiyet t\u00fcr\u00fc belirlenmelidir.<\/li>\n\n\n\n<li>\u0130hra\u00e7 kay\u0131tl\u0131 faturan\u0131n i\u00e7eri\u011findeki kur bilgisi i\u00e7in ihracat\u0131n yap\u0131laca\u011f\u0131 cari y\u0131l baz al\u0131nmal\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li>Fatura tipi ihra\u00e7 kay\u0131tl\u0131 \u015fekilde belirtilmelidir.&nbsp;<\/li>\n\n\n\n<li>Fatura d\u00fczenlenirken ilgili kanun h\u00fckm\u00fcnce belirlenen yasal s\u00fcreye dikkat edilmelidir.<\/li>\n<\/ul>\n\n\n\n<p>\u0130hra\u00e7 kay\u0131tl\u0131 faturalar i\u00e7in muhasebe kayd\u0131n\u0131n da tutulmas\u0131 gerekir. \u0130malat\u00e7\u0131 firman\u0131n muhasebe kay\u0131tlar\u0131ndaki ihra\u00e7 kay\u0131tl\u0131 teslimlerin \u015fu a\u015famalar\u0131na dikkat edilmelidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130hra\u00e7 kay\u0131tl\u0131 teslimlere ili\u015fkin muhasebe kay\u0131tlar\u0131n\u0131n tutulmas\u0131,<\/li>\n\n\n\n<li>KDV beyannamesinin d\u00fczenlenmesi ve ilgili hesaplar\u0131n kapat\u0131lmas\u0131 s\u00fcreci.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ihrac_Kayitli_Fatura_Nasil_Duzenlenir\"><\/span>\u0130hra\u00e7 Kay\u0131tl\u0131 Fatura Nas\u0131l D\u00fczenlenir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u00d6zel bir yerle\u015fim d\u00fczeni bulunan ihra\u00e7 kay\u0131tl\u0131 faturay\u0131 haz\u0131rlarken \u015fu ad\u0131mlar\u0131 takip edebilirsiniz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Firmaya ait bilgileri yazmakla ba\u015flayabilirsiniz.<\/li>\n\n\n\n<li>Vergi dairesini, e-postay\u0131 ve MERS\u0130S numaras\u0131n\u0131 yazabilirsiniz.<\/li>\n\n\n\n<li>Vergi kimlik numaras\u0131n\u0131 ekleyebilirsiniz.&nbsp;<\/li>\n\n\n\n<li>Faturaya ili\u015fkin bilgileri yazabilirsiniz.<\/li>\n\n\n\n<li>Mal ve hizmet bilgilerini doldurabilirsiniz.&nbsp;<\/li>\n\n\n\n<li>KDV oran\u0131n\u0131 ve tutar\u0131n\u0131 hesaplayarak ekleyebilirsiniz.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>T\u00fcm bu ad\u0131mlar\u0131 kolayca halletmek i\u00e7in profesyonel destek alabilirsiniz. MERS\u0130S ve vergi kimlik numaras\u0131 gibi bilgileri h\u0131zl\u0131ca ekleyebilir, ihra\u00e7 kay\u0131tl\u0131 faturay\u0131 eksiksiz ve hatas\u0131z doldurabilirsiniz.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ihracat_Kayitli_Fatura_Ne_Zaman_Duzenlenir\"><\/span>\u0130hracat Kay\u0131tl\u0131 Fatura Ne Zaman D\u00fczenlenir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130hra\u00e7 kay\u0131tl\u0131 faturan\u0131n mal\u0131n tesliminden \u00f6nce d\u00fczenlenmesi gerekir. Mal\u0131n teslimi s\u0131ras\u0131nda ya da teslim tarihinden sonra en ge\u00e7 yedi g\u00fcn i\u00e7inde fatura kesilmelidir.<\/p>\n\n\n\n<p>Teslimlere ait faturan\u0131n esas itibar\u0131yla ihracat\u00e7\u0131 firman\u0131n d\u00fczenledi\u011fi fatura tarihinden \u00f6nceki bir tarihte d\u00fczenlenmi\u015f olmas\u0131 gerekir. Ayr\u0131ca sat\u0131c\u0131 firma taraf\u0131ndan d\u00fczenlenen fatura tarihi, ihracat\u00e7\u0131 firman\u0131n d\u00fczenledi\u011fi fatura veya fiili ihra\u00e7 tarihinden sonraki bir tarih olmal\u0131d\u0131r.<\/p>\n\n\n\n<p>\u0130hracat\u0131n m\u00fccbir sebepler veya beklenmedik durumlar nedeniyle \u00fc\u00e7 ay i\u00e7inde ger\u00e7ekle\u015ftirilememesi h\u00e2linde \u00fc\u00e7 ayl\u0131k s\u00fcrenin doldu\u011fu tarihten itibaren en ge\u00e7 on be\u015f g\u00fcn i\u00e7inde ba\u015fvuran ihracat\u00e7\u0131lara \u00fc\u00e7 aya kadar ek s\u00fcre verilebilir. Ceza yapt\u0131r\u0131m\u0131 olmayan m\u00fccbir sebeplerden baz\u0131lar\u0131 \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Olumsuz hava ko\u015fullar\u0131 sebebiyle kara yolunun kapanmas\u0131,<\/li>\n\n\n\n<li>Var\u0131\u015f liman\u0131n\u0131n faal olmamas\u0131,<\/li>\n\n\n\n<li>Trafik kazas\u0131,<\/li>\n\n\n\n<li>Gemi kazas\u0131,<\/li>\n\n\n\n<li>Grev.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ihracat_Kayitli_Faturanin_Avantajlari_Nedir\"><\/span>\u0130hracat Kay\u0131tl\u0131 Faturan\u0131n Avantajlar\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130hra\u00e7 kay\u0131tl\u0131 faturan\u0131n \u00f6nemli avantajlar\u0131n\u0131n ba\u015f\u0131nda ihracat ve \u00fcretim yapan firmalar\u0131n \u00fcr\u00fcn sat\u0131\u015f\u0131n\u0131 KDV \u00f6demeden yapmalar\u0131 gelir. \u0130hra\u00e7 kay\u0131tl\u0131 fatura sisteminin di\u011fer avantajlar\u0131 da \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130malat\u00e7\u0131lar tecil ve terkin uygulamas\u0131 sayesinde KDV&#8217;yi ihracat ger\u00e7ekle\u015fene kadar erteleyebilir ve ihracat ger\u00e7ekle\u015ftikten sonra silebilir. Bu durum nakit ak\u0131\u015f\u0131n\u0131 iyile\u015ftirerek mali y\u00fck\u00fc hafifletir.&nbsp;<\/li>\n\n\n\n<li>\u0130hra\u00e7 kay\u0131tl\u0131 fatura ihracat\u00e7\u0131lar\u0131n ve imalat\u00e7\u0131lar\u0131n finansal s\u00fcre\u00e7lerini kolayla\u015ft\u0131r\u0131r. Vergi s\u00fcre\u00e7lerini daha \u00f6ng\u00f6r\u00fclebilir h\u00e2le getirir.<\/li>\n\n\n\n<li>KDV muafiyeti ve tecil-terkin uygulamas\u0131 i\u015fletmelerin uluslararas\u0131 pazarda rekabet\u00e7i fiyatlarla \u00fcr\u00fcn satmalar\u0131na olanak tan\u0131r.<\/li>\n\n\n\n<li>\u0130hracat\u00e7\u0131 firmalar KDV \u00f6demeden \u00fcr\u00fcn sat\u0131n alabildikleri i\u00e7in maliyetleri \u00f6nemli \u00f6l\u00e7\u00fcde d\u00fc\u015fer.<\/li>\n\n\n\n<li>\u0130malat\u00e7\u0131 olarak ihra\u00e7 kay\u0131tl\u0131 sat\u0131\u015fta hesaplanamayan KDV tutar\u0131 kadar iade talebinde bulunulabilir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ihrac_Kayitli_Fatura_ile_Ihracat_Faturasi_Arasindaki_Farklar_Nelerdir\"><\/span>\u0130hra\u00e7 Kay\u0131tl\u0131 Fatura ile \u0130hracat Faturas\u0131 Aras\u0131ndaki Farklar Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130hra\u00e7 kay\u0131tl\u0131 fatura ve ihracat faturas\u0131 aras\u0131ndaki temel fark \u00fcretim amac\u0131na dayan\u0131r. \u0130hra\u00e7 kay\u0131tl\u0131 fatura ve ihracat faturas\u0131 aras\u0131ndaki farklar \u015fu \u015fekilde detayland\u0131r\u0131labilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130hra\u00e7 kay\u0131tl\u0131 \u00fcr\u00fcnler sadece yurt d\u0131\u015f\u0131nda sat\u0131lmak i\u00e7in \u00fcretilir. \u0130hracat faturas\u0131 kesilen \u00fcr\u00fcnlerse yurt i\u00e7i ve yurt d\u0131\u015f\u0131 pazarlar\u0131nda sat\u0131\u015fa sunulabilir.&nbsp;<\/li>\n\n\n\n<li>\u0130hracat faturas\u0131nda teslim \u015fart\u0131 bilgisi vard\u0131r ancak ihra\u00e7 kay\u0131tl\u0131 faturada yoktur.&nbsp;<\/li>\n\n\n\n<li>\u0130hracat faturas\u0131nda e\u015fya ve kap bilgileri verilirken ihra\u00e7 kay\u0131tl\u0131 faturada verilmez.<\/li>\n\n\n\n<li>\u0130hra\u00e7 kay\u0131tl\u0131 faturada MERS\u0130S numaras\u0131 yaz\u0131l\u0131rken ihracat faturas\u0131nda GT\u0130P (G\u00fcmr\u00fck Tarife \u0130statistik Pozisyonu) kodu yaz\u0131l\u0131r.&nbsp;<\/li>\n\n\n\n<li>\u0130hra\u00e7 kay\u0131tl\u0131 faturada KDV tutar\u0131 ve oran\u0131 belirtilir. \u0130hracat faturas\u0131nda KDV&#8217;yle ilgili bir b\u00f6l\u00fcm yoktur.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Finansal_Sureclerinizi_Mukellef_ile_Kolaylastirin\"><\/span>Finansal S\u00fcre\u00e7lerinizi M\u00fckellef ile Kolayla\u015ft\u0131r\u0131n!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130malat\u00e7\u0131ysan\u0131z ve mali ak\u0131\u015f\u0131n\u0131z\u0131 etkili y\u00f6netmek istiyorsan\u0131z <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a> olarak size destek oluyoruz. \u015eirket kurulu\u015fundan y\u00f6netim s\u00fcre\u00e7lerine kadar t\u00fcm a\u015famalar\u0131 eksiksiz ve do\u011fru y\u00fcr\u00fctmenizi sa\u011fl\u0131yoruz. Siz de diledi\u011finiz yerden ileti\u015fime ge\u00e7ebilece\u011finiz uzman ekibimizle sorular\u0131n\u0131z\u0131n cevaplar\u0131na kolayca ula\u015fabilirsiniz. M\u00fckellef&#8217;e <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">hemen kay\u0131t olun<\/a>, sizi arayal\u0131m.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<span class=\"hs-cta-node hs-cta-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" id=\"ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, 'ac2da2e8-ee26-4a10-9b21-da30e6f43bf6', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sikca_Sorulan_Sorular\"><\/span>S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130hra\u00e7 kay\u0131tl\u0131 fatura 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-1741681513212\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Ihrac_Kayitli_Fatura_Istisna_Kodu_Nedir\"><\/span>\u0130hra\u00e7 Kay\u0131tl\u0131 Fatura \u0130stisna Kodu Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0130hra\u00e7 kay\u0131tl\u0131 fatura d\u00fczenlenirken belirli bir istisna kodunun yaz\u0131lmas\u0131 gerekir. \u0130stisna kodu yap\u0131lan i\u015flemin KDV&#8217;den istisna oldu\u011funu g\u00f6sterir. \u0130hra\u00e7 kay\u0131tl\u0131 sat\u0131\u015flarda kullan\u0131lan istisna kodu 701&#8217;dir. \u0130hra\u00e7 kay\u0131tl\u0131 sat\u0131\u015f yapan imalat\u00e7\u0131lar bu kodu kullanarak fatura d\u00fczenleyebilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1741681525948\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Ihrac_Kayitli_Faturanin_Iade_Faturasi_Nasil_Kesilir\"><\/span>\u0130hra\u00e7 Kay\u0131tl\u0131 Faturan\u0131n \u0130ade Faturas\u0131 Nas\u0131l Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0130hracat\u00e7\u0131 ihra\u00e7 kay\u0131tl\u0131 olarak ald\u0131\u011f\u0131 mal\u0131 ihra\u00e7 etmeden iade etmek istiyorsa KDV tutar\u0131n\u0131 belirtmesine gerek yoktur. \u00dcr\u00fcn cinsi ve miktar\u0131 gibi bilgiler eksiksiz belirtilerek iade faturas\u0131 kesilebilir.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1741681540720\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Ihrac_Kayitli_Faturada_KDV_Olur_mu\"><\/span>\u0130hra\u00e7 Kay\u0131tl\u0131 Faturada KDV Olur mu?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0130hra\u00e7 kay\u0131tl\u0131 faturada ve faturan\u0131n muhasebe kay\u0131tlar\u0131nda KDV beyan edilmelidir. \u0130malat\u00e7\u0131 firma KDV&#8217;yi ihracat\u00e7\u0131dan temin etmeyece\u011fi h\u00e2lde hesaplamakla y\u00fck\u00fcml\u00fcd\u00fcr. Hesaplanan katma de\u011fer vergisinin T.C. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bildirilmesi gerekir. Bildirildikten sonra imalat\u00e7\u0131n\u0131n \u00f6demesi gereken KDV bedeli ihracat ger\u00e7ekle\u015fene kadar ertelenebilir. \u0130hracat ger\u00e7ekle\u015ftikten sonra da KDV borcu T.C. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan silinebilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1741681552486\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Ihrac_Kayitli_Fatura_Suresinde_Ihrac_Edilmezse_Ne_Olur\"><\/span>\u0130hra\u00e7 Kay\u0131tl\u0131 Fatura S\u00fcresinde \u0130hra\u00e7 Edilmezse Ne Olur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0130hra\u00e7 kay\u0131tl\u0131 teslim edilen mallar\u0131n ihra\u00e7 edildi\u011fi tarih g\u00fcmr\u00fck beyannamesinin kapanma tarihidir. \u0130malat\u00e7\u0131 ihra\u00e7 kay\u0131tl\u0131 faturay\u0131 kestikten sonra mal ihra\u00e7 edilmezse ya da kapanma s\u00fcresinden sonra ihra\u00e7 edilirse ihra\u00e7 kayd\u0131 nitelik itibar\u0131yla yurt i\u00e7i mal teslimine d\u00f6n\u00fc\u015f\u00fcr. Bu durumda da ihra\u00e7 kay\u0131tl\u0131 fatura, ihra\u00e7 kayd\u0131 ve teslim bedeli \u00fczerinden hesaplanarak tecil olunan vergi gecikme zamm\u0131yla birlikte imalat\u00e7\u0131dan tahsil edilir.<\/p>\n<p>\u0130hra\u00e7 kayd\u0131yla teslim edilen mallar\u0131n Vergi Usul Kanunu&#8217;nda belirtilen zorunlu sebepler nedeniyle ihra\u00e7 edilmemesi durumunda tecil edilen vergi, tecil tarihinden itibaren 6183 say\u0131l\u0131 Kanun&#8217;un 48&#8217;inci maddesinde belirtilen d\u00f6nemler i\u00e7in ge\u00e7erli tecil faiziyle birlikte tahsil olunur.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1741681620527\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Ihrac_Kayitli_Faturaya_Doviz_Kesilir_mi\"><\/span>\u0130hra\u00e7 Kay\u0131tl\u0131 Faturaya D\u00f6viz Kesilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>KDVK&#8217;ye g\u00f6re bedelin d\u00f6vizle hesaplanmas\u0131 durumunda d\u00f6viz, vergiyi do\u011furan olay\u0131n meydana geldi\u011fi andaki cari kur \u00fczerinden T\u00fcrk liras\u0131na \u00e7evrilir. Cari kuru belli olmayan d\u00f6vizlerin T\u00fcrk liras\u0131na \u00e7evrilmesine ili\u015fkin esaslar T.C. Maliye ve G\u00fcmr\u00fck Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenir.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p><strong>Yararlan\u0131lan Kaynaklar&nbsp;<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/intvrg.gib.gov.tr\/kdv_iadesi_duyuru_yeni.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/intvrg.gib.gov.tr\/kdv_iadesi_duyuru_yeni.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/dergipark.org.tr\/tr\/download\/article-file\/695530\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/dergipark.org.tr\/tr\/download\/article-file\/695530<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.3065.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.3065.pdf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00fcrkiye&#8217;de \u00fcretilen mallar\u0131n yurt d\u0131\u015f\u0131na sat\u0131\u015f\u0131nda kullan\u0131lan ihra\u00e7 kay\u0131tl\u0131 fatura vergi s\u00fcre\u00e7lerini kolayla\u015ft\u0131r\u0131r. \u0130malat\u00e7\u0131lar\u0131n KDV vergilerinin tecil ve terkin edilmesini sa\u011flayarak mali y\u00f6netimde avantaj sunar. \u0130hra\u00e7 kay\u0131tl\u0131 fatura i\u015fletmelerin vergi y\u00fck\u00fcn\u00fc hafifletir ve rekabet g\u00fc\u00e7lerini art\u0131r\u0131r. Uluslararas\u0131 ticaret i\u00e7in olduk\u00e7a \u00f6nemli bir faturad\u0131r. Rehber niteli\u011findeki i\u00e7eri\u011fimizden ihra\u00e7 kay\u0131tl\u0131 faturan\u0131n ne oldu\u011funu, nas\u0131l d\u00fczenlendi\u011fini ve kimlerin &#8230;<\/p>\n","protected":false},"author":29,"featured_media":9752,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1804],"tags":[],"class_list":["post-9733","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-muhasebe"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/9733","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=9733"}],"version-history":[{"count":5,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/9733\/revisions"}],"predecessor-version":[{"id":9753,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/9733\/revisions\/9753"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/9752"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=9733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=9733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=9733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}