{"id":1048,"date":"2018-02-01T14:32:18","date_gmt":"2018-02-01T11:32:18","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=1048"},"modified":"2018-05-06T14:35:30","modified_gmt":"2018-05-06T11:35:30","slug":"3-nolu-katma-deger-vergisi-beyannamesi-uygulamasi-basliyor","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2018\/02\/01\/3-nolu-katma-deger-vergisi-beyannamesi-uygulamasi-basliyor\/","title":{"rendered":"3 No\u2019lu Katma De\u011fer Vergisi Beyannamesi Uygulamas\u0131 Ba\u015fl\u0131yor"},"content":{"rendered":"

<\/p>\n

Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde Yap\u0131lan De\u011fi\u015fiklikle T\u00fcrkiye\u2019de \u0130kametg\u00e2h\u0131, \u0130\u015fyeri, Kanuni Merkezi Ve \u0130\u015f Merkezi Bulunmay\u0131p, Ayn\u0131 Zamanda Katma De\u011fer Vergisi (KDV) M\u00fckellefi Olmayan Ger\u00e7ek Ki\u015filere Bir Bedel Kar\u015f\u0131l\u0131\u011f\u0131nda Elektronik Ortamda Hizmet Sunanlar\u0131n, Bu Hizmetlere \u0130li\u015fkin Hesaplad\u0131klar\u0131 Katma De\u011fer Vergisini, \u201cElektronik Hizmet Sunucular\u0131na \u00d6zel KDV M\u00fckellefiyeti<\/i>\u201d Tesis Ettirmek Suretiyle Beyan Etmeleri \u00d6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. <\/span><\/p>\n

Elektronik Hizmet Sunucular\u0131, M\u00fc\u015fteriden Bedel Talep Etme, S\u00f6z Konusu Hizmete \u0130li\u015fkin Genel \u015eartlar\u0131 Belirleme Yetkisi Veya Hizmeti \u0130fa Etme Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Bulunanlard\u0131r. <\/span><\/p>\n

Elektronik Hizmet Sunucular\u0131, Yapt\u0131klar\u0131 \u0130\u015flemlerine \u0130li\u015fkin KDV\u2019yi, 3 No.Lu KDV Beyannamesi \u0130le Elektronik Ortamda Beyan Edeceklerdir. <\/span><\/p>\n

Bu Kapsamdaki Hizmet Sunucular\u0131n\u0131n, \u0130lk Kez Verecekleri 3 No.Lu KDV Beyannamesini Vermeden \u00d6nce, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n Www.Digitalservice.Gib.Gov.Tr <\/i>Adresinde Yer Alan Formu Doldurmalar\u0131 Gerekmektedir. <\/span><\/p>\n

Elektronik Hizmet Sunucular\u0131na \u00d6zel KDV M\u00fckellefiyeti Tesis Ettirenlerin, Herhangi Bir Had \u0130le S\u0131n\u0131rl\u0131 Olmaks\u0131z\u0131n Beyannamelerini Meslek Mensuplar\u0131na \u0130mzalatma Zorunlulu\u011fu Kapsam\u0131 D\u0131\u015f\u0131nda B\u0131rak\u0131lm\u0131\u015flard\u0131r. <\/span><\/p>\n

Bu Kapsamda \u00d6rne\u011fin \u0130ngiltere\u2019de Yerle\u015fik Olup T\u00fcrkiye\u2019de M\u00fckellef Olmayan Bir Ki\u015fiye Elektronik Ortamda Hizmet Sunan Ki\u015fi, \u0130ngiltere\u2019den \u0130nternet Ortam\u0131nda Verece\u011fi 3 No\u2019lu KDV Beyannamesini Meslek Mensuplar\u0131na \u0130mzalatma Zorunlulu\u011fu Kapsam\u0131 D\u0131\u015f\u0131ndad\u0131r. <\/span><\/p>\n

Bir D\u00f6neme \u0130li\u015fkin KDV, Vergilendirme D\u00f6nemini Takip Eden Ay\u0131n Yirmid\u00f6rd\u00fcnc\u00fc G\u00fcn\u00fc Ak\u015fam\u0131na Kadar, \u0130nternet Vergi Dairesi Arac\u0131l\u0131\u011f\u0131yla Ve 3 No.Lu KDV Beyannamesi \u0130le T\u00fcrk Liras\u0131 Cinsinden Beyan Edilecekler Ve 26\u2019nc\u0131 G\u00fcn\u00fc Ak\u015fam\u0131na Kadar \u00d6deyeceklerdir. <\/span><\/p>\n

Uygulama 1 Ocak 2018 Tarihi \u0130tibariyle Y\u00fcr\u00fcrl\u00fc\u011fe Girmi\u015ftir. Ancak Elektronik Hizmet Sunucular\u0131, 2018 Y\u0131l\u0131n\u0131n Ocak, \u015eubat, Mart D\u00f6nemlerinde Yapt\u0131klar\u0131 \u0130\u015flemleri \u0130\u00e7in 3 No.Lu KDV Beyannamelerini 1-24 Nisan Tarihleri Aras\u0131nda Vereceklerdir. <\/span><\/p>\n

M\u00fckellefler, Beyan\u0131 Gereken Herhangi Bir \u0130\u015flemleri Olmamas\u0131 Halinde, \u0130lgili D\u00f6neme \u0130li\u015fkin Beyanname Vermeyeceklerdir. <\/span><\/p>\n

Mal Teslimlerinin Bu Tebli\u011f Kapsam\u0131nda Olmad\u0131\u011f\u0131na Dikkat Edilmelidir.<\/span><\/p>\n

\u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1048","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1048","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/comments?post=1048"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1048\/revisions"}],"predecessor-version":[{"id":1049,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1048\/revisions\/1049"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=1048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=1048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=1048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}