{"status":true,"post":{"id":20130,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:43:40","created_at":"2019-03-31T21:00:00.000000Z","updated_at":"2022-10-24T10:43:40.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":20130,"is_featured":0,"title":"Bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlarda KDV istisnas\u0131","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">7166 say\u0131l\u0131 Sosyal Hizmetler Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un 7\u2019nci maddesi uyar\u0131nca Katma De\u011fer Vergisi Kanunu\u2019nun 13\u2019\u00fcnc\u00fc maddesinin (n) bendinde yap\u0131lan de\u011fi\u015fiklikle \u201cK\u00fc\u00e7\u00fckleri Muzir Ne\u015friyattan Koruma Kanunu\u201d h\u00fck\u00fcmlerine g\u00f6re po\u015fetlenerek sat\u0131lanlar hari\u00e7 olmak \u00fczere bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlar\u0131n teslimi Katma De\u011fer Vergisi\u2019nden ba\u011f\u0131\u015f\u0131k tutulmu\u015ftur.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Seri No: 25\u2019in 4\u2019\u00fcnc\u00fc maddesi ile Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi\u2019nin II\\B -16.4.2 b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere \u201c17\u2019nci Bas\u0131l\u0131 Kitap ve S\u00fcreli Yay\u0131nlar\u0131n Tesliminde \u0130stisna\u201d ba\u015fl\u0131kl\u0131 d\u00fczenleme ile Bas\u0131l\u0131 Kitap ve S\u00fcreli Yay\u0131nlar\u0131n Teslimi 22 \u015eubat 2019\u2019dan itibaren ge\u00e7erli olmak \u00fczere Katma De\u011fer Vergisi\u2019nden istisna edilmi\u015ftir. (23 Mart 2019 g\u00fcn ve 30723 say\u0131l\u0131 Resmi Gazete) <\/span><\/p>  <p><span class=\"large\">Yap\u0131lan bu yeni d\u00fczenleme ile \u201c\u0130stisna, bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlar\u0131n (ikinci el olanlar dahil) yurti\u00e7indeki her safhada tesliminde ve ithalinde uygulanacak.\u201d <\/span><br><span class=\"large\"> Ancak 1117 say\u0131l\u0131 kanun h\u00fck\u00fcmlerine g\u00f6re po\u015fetlenerek sat\u0131lan bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlar\u0131n tesliminde istisna uygulanmayacak.<\/span><\/p>  <p><span class=\"large\">Kanun maddesinde yer alan \u201cs\u00fcreli yay\u0131n\u201d ifadesinden belli aral\u0131klarla yay\u0131mlanan gazete, dergi gibi bas\u0131lm\u0131\u015f eserler ile bas\u0131l\u0131 haber ajanslar\u0131 yay\u0131nlar\u0131n\u0131n anla\u015f\u0131lmas\u0131 gerekiyor. Ayr\u0131ca ders kitaplar\u0131, dini kitaplar, ansiklopediler, almanaklar, hikaye ve romanlar (foto roman, \u00e7izgi roman dahil) yemek kitaplar\u0131, kitap \u015feklindeki harita ve atlaslar, soru ve bilgi bankas\u0131 kitaplar\u0131, mevzuat seti kitaplar\u0131 da istisna kapsam\u0131na al\u0131nd\u0131. <\/span><\/p>  <p><span class=\"large\">Ancak boyama defterleri, kitap \u015feklinde olmayan yaprak testler, mevzuat setlerinin g\u00fcncellenmesi amac\u0131yla g\u00f6nderilen f\u00f6yler, ciltli takvim, kartela, ezber kartlar\u0131, kataloglar, bro\u015f\u00fcrler gibi yay\u0131nlar kitap kapsam\u0131nda de\u011ferlendirilemeyece\u011finden bunlar\u0131n teslimi de istisna kapsam\u0131nda de\u011ferlendirilemeyecek.<\/span><\/p>  <p><span class=\"large\">e-kitap ile s\u00fcreli yay\u0131nlar\u0131n elektrik ortamda sat\u0131\u015f\u0131, elektronik kitap ve s\u00fcreli yay\u0131n okuyucu tablet ve benzerlerinin tesliminde istisna uygulanmayacak. <\/span><\/p>  <p><span class=\"large\">\u0130stisna, bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlar\u0131n teslimine ili\u015fkin olup, bunlar\u0131n bas\u0131m\u0131na ili\u015fkin al\u0131nan mal ve hizmetler Katma De\u011fer Vergisi\u2019ne tabidir.<\/span><\/p>  <p><span class=\"large\">Program \u015feklindeki mevzuat bilgi bankas\u0131, soru bankas\u0131, online test ve benzerleri ile CD veya flash bellek gibi veri ta\u015f\u0131y\u0131c\u0131lar\u0131na sat\u0131lan g\u00f6r\u00fcnt\u00fcl\u00fc e\u011fitim setleri bas\u0131l\u0131 kitap kapsam\u0131nda de\u011ferlendirilemeyece\u011finden, bunlar\u0131n sat\u0131\u015f\u0131 istisna kapsam\u0131nda de\u011ferlendirilemeyecek. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan 3065 say\u0131l\u0131 Kanun\u2019un (13\/n) maddesinde yer alan d\u00fczenleme tam istisna mahiyetinde oldu\u011fundan, bu kapsamda teslim yapanlar\u0131n d\u00fczenledikleri fatura ve benzer belgelerde Katma De\u011fer Vergisi g\u00f6sterilmeyecek. Bu ba\u011flamda da d\u00fczenlenen belgeler \u00fczerinde \u201c3065 say\u0131l\u0131 KDV Kanunu\u2019nun (13\/n) maddesi h\u00fckm\u00fc gere\u011fince KDV hesaplanmam\u0131\u015ft\u0131r\u201d ibaresine yer verilecek. <\/span><\/p>  <p><span class=\"large\">Bu istisna kapsam\u0131nda yap\u0131lan teslimler, teslimin yap\u0131ld\u0131\u011f\u0131 vergilendirme d\u00f6nemine ait Katma De\u011fer Vergisi beyannamesinin \u201c\u0130stisnalar-Di\u011fer \u0130ade Hakk\u0131 Do\u011furan \u0130\u015flemler\u201d kulak\u00e7\u0131\u011f\u0131n\u0131n \u201cTam \u0130stisna Kapsam\u0131na Giren \u0130\u015flemler\u201d tablosunda, 335 kod numaral\u0131 \u201cBas\u0131l\u0131 Kitap ve S\u00fcreli Yay\u0131nlar\u0131n Teslimleri\u201d sat\u0131r\u0131 arac\u0131l\u0131\u011f\u0131yla beyan edilecektir. Bu sat\u0131r\u0131n \u201cTeslim ve Hizmet Tutar\u0131\u201d s\u00fctununda istisnaya konu teslimin Katma De\u011fer Vergisi hari\u00e7 tutar\u0131 \u201cY\u00fcklenilen KDV\u201d s\u00fctununa bu teslimlere ili\u015fkin al\u0131\u015f ve giderlere ait belgelerde g\u00f6sterilen toplam KDV tutar\u0131 yaz\u0131lacak. <\/span><br><span class=\"large\"> \u0130ade talep etmek istemeyen m\u00fckellefler \u201cY\u00fcklenilen KDV\u201d s\u00fctununa \u201c0\u201d (s\u0131f\u0131r) yazmal\u0131. <\/span><\/p>  <p><span class=\"large\">\u0130stisnadan kaynaklanan iade istemlerinde a\u015fa\u011f\u0131daki belgeler aran\u0131yor.<\/span><\/p>  <ul>   <li><span class=\"large\">Standart iade talep dilek\u00e7esi, <\/span><\/li>   <li><span class=\"large\">\u0130stisnan\u0131n beyan edildi\u011fi d\u00f6neme ili\u015fkin indirilecek Katma De\u011fer Vergisi listesi, <\/span><\/li>   <li><span class=\"large\">\u0130ade hakk\u0131 do\u011furan i\u015fleme ait y\u00fcklenilen KDV listesi, <\/span><\/li>   <li><span class=\"large\">\u0130adesi talep edilen Katma De\u011fer Vergisi hesaplama tablosu, <\/span><\/li>   <li><span class=\"large\">Sat\u0131\u015f faturalar\u0131 listesi,<\/span><\/li>  <\/ul>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 13\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (n) bendindeki istisna kapsam\u0131nda temin etti\u011fi bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlar\u0131, yine bu istisna kapsam\u0131nda teslim eden m\u00fckelleflerin, bas\u0131l\u0131 kitap veya s\u00fcreli yay\u0131n al\u0131m\u0131nda \u00f6demedi\u011fi Katma De\u011fer Vergisi\u2019ni iade olarak talep etmesi m\u00fcmk\u00fcn olamayacak.<\/span><\/p>  <p><span class=\"large\">M\u00fckelleflerin bu i\u015flemlerden kaynaklanan mahsuben iade i\u015flemleri yukar\u0131daki belgelerin ibraz edilmi\u015f olmas\u0131 halinde miktar\u0131na bak\u0131lmaks\u0131z\u0131n vergi inceleme raporu, yeminli mali m\u00fc\u015favir raporu ve teminat aranmadan yerine getirilecek. S\u00f6z konusu istemin 5 bin TL\u2019yi a\u015fmas\u0131 halinde a\u015fan k\u0131sm\u0131n iadesi, vergi inceleme raporu veya yeminli mali m\u00fc\u015favir raporu sonucuna g\u00f6re \u00e7\u00f6z\u00fclecek.<\/span><\/p>  \t\t\t\t","slug":"basili-kitap-ve-sureli-yayinlarda-kdv-istisnasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlarda KDV istisnas\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":253,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":20229,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":20130,"locale":"tr","category_id":73,"title":"Bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlarda KDV istisnas\u0131","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">7166 say\u0131l\u0131 Sosyal Hizmetler Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un 7\u2019nci maddesi uyar\u0131nca Katma De\u011fer Vergisi Kanunu\u2019nun 13\u2019\u00fcnc\u00fc maddesinin (n) bendinde yap\u0131lan de\u011fi\u015fiklikle \u201cK\u00fc\u00e7\u00fckleri Muzir Ne\u015friyattan Koruma Kanunu\u201d h\u00fck\u00fcmlerine g\u00f6re po\u015fetlenerek sat\u0131lanlar hari\u00e7 olmak \u00fczere bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlar\u0131n teslimi Katma De\u011fer Vergisi\u2019nden ba\u011f\u0131\u015f\u0131k tutulmu\u015ftur.<\/span><\/p>  <p><span class=\"large\">Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Seri No: 25\u2019in 4\u2019\u00fcnc\u00fc maddesi ile Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi\u2019nin II\\B -16.4.2 b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere \u201c17\u2019nci Bas\u0131l\u0131 Kitap ve S\u00fcreli Yay\u0131nlar\u0131n Tesliminde \u0130stisna\u201d ba\u015fl\u0131kl\u0131 d\u00fczenleme ile Bas\u0131l\u0131 Kitap ve S\u00fcreli Yay\u0131nlar\u0131n Teslimi 22 \u015eubat 2019\u2019dan itibaren ge\u00e7erli olmak \u00fczere Katma De\u011fer Vergisi\u2019nden istisna edilmi\u015ftir. (23 Mart 2019 g\u00fcn ve 30723 say\u0131l\u0131 Resmi Gazete) <\/span><\/p>  <p><span class=\"large\">Yap\u0131lan bu yeni d\u00fczenleme ile \u201c\u0130stisna, bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlar\u0131n (ikinci el olanlar dahil) yurti\u00e7indeki her safhada tesliminde ve ithalinde uygulanacak.\u201d <\/span><br><span class=\"large\"> Ancak 1117 say\u0131l\u0131 kanun h\u00fck\u00fcmlerine g\u00f6re po\u015fetlenerek sat\u0131lan bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlar\u0131n tesliminde istisna uygulanmayacak.<\/span><\/p>  <p><span class=\"large\">Kanun maddesinde yer alan \u201cs\u00fcreli yay\u0131n\u201d ifadesinden belli aral\u0131klarla yay\u0131mlanan gazete, dergi gibi bas\u0131lm\u0131\u015f eserler ile bas\u0131l\u0131 haber ajanslar\u0131 yay\u0131nlar\u0131n\u0131n anla\u015f\u0131lmas\u0131 gerekiyor. Ayr\u0131ca ders kitaplar\u0131, dini kitaplar, ansiklopediler, almanaklar, hikaye ve romanlar (foto roman, \u00e7izgi roman dahil) yemek kitaplar\u0131, kitap \u015feklindeki harita ve atlaslar, soru ve bilgi bankas\u0131 kitaplar\u0131, mevzuat seti kitaplar\u0131 da istisna kapsam\u0131na al\u0131nd\u0131. <\/span><\/p>  <p><span class=\"large\">Ancak boyama defterleri, kitap \u015feklinde olmayan yaprak testler, mevzuat setlerinin g\u00fcncellenmesi amac\u0131yla g\u00f6nderilen f\u00f6yler, ciltli takvim, kartela, ezber kartlar\u0131, kataloglar, bro\u015f\u00fcrler gibi yay\u0131nlar kitap kapsam\u0131nda de\u011ferlendirilemeyece\u011finden bunlar\u0131n teslimi de istisna kapsam\u0131nda de\u011ferlendirilemeyecek.<\/span><\/p>  <p><span class=\"large\">e-kitap ile s\u00fcreli yay\u0131nlar\u0131n elektrik ortamda sat\u0131\u015f\u0131, elektronik kitap ve s\u00fcreli yay\u0131n okuyucu tablet ve benzerlerinin tesliminde istisna uygulanmayacak. <\/span><\/p>  <p><span class=\"large\">\u0130stisna, bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlar\u0131n teslimine ili\u015fkin olup, bunlar\u0131n bas\u0131m\u0131na ili\u015fkin al\u0131nan mal ve hizmetler Katma De\u011fer Vergisi\u2019ne tabidir.<\/span><\/p>  <p><span class=\"large\">Program \u015feklindeki mevzuat bilgi bankas\u0131, soru bankas\u0131, online test ve benzerleri ile CD veya flash bellek gibi veri ta\u015f\u0131y\u0131c\u0131lar\u0131na sat\u0131lan g\u00f6r\u00fcnt\u00fcl\u00fc e\u011fitim setleri bas\u0131l\u0131 kitap kapsam\u0131nda de\u011ferlendirilemeyece\u011finden, bunlar\u0131n sat\u0131\u015f\u0131 istisna kapsam\u0131nda de\u011ferlendirilemeyecek. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan 3065 say\u0131l\u0131 Kanun\u2019un (13\/n) maddesinde yer alan d\u00fczenleme tam istisna mahiyetinde oldu\u011fundan, bu kapsamda teslim yapanlar\u0131n d\u00fczenledikleri fatura ve benzer belgelerde Katma De\u011fer Vergisi g\u00f6sterilmeyecek. Bu ba\u011flamda da d\u00fczenlenen belgeler \u00fczerinde \u201c3065 say\u0131l\u0131 KDV Kanunu\u2019nun (13\/n) maddesi h\u00fckm\u00fc gere\u011fince KDV hesaplanmam\u0131\u015ft\u0131r\u201d ibaresine yer verilecek. <\/span><\/p>  <p><span class=\"large\">Bu istisna kapsam\u0131nda yap\u0131lan teslimler, teslimin yap\u0131ld\u0131\u011f\u0131 vergilendirme d\u00f6nemine ait Katma De\u011fer Vergisi beyannamesinin \u201c\u0130stisnalar-Di\u011fer \u0130ade Hakk\u0131 Do\u011furan \u0130\u015flemler\u201d kulak\u00e7\u0131\u011f\u0131n\u0131n \u201cTam \u0130stisna Kapsam\u0131na Giren \u0130\u015flemler\u201d tablosunda, 335 kod numaral\u0131 \u201cBas\u0131l\u0131 Kitap ve S\u00fcreli Yay\u0131nlar\u0131n Teslimleri\u201d sat\u0131r\u0131 arac\u0131l\u0131\u011f\u0131yla beyan edilecektir. Bu sat\u0131r\u0131n \u201cTeslim ve Hizmet Tutar\u0131\u201d s\u00fctununda istisnaya konu teslimin Katma De\u011fer Vergisi hari\u00e7 tutar\u0131 \u201cY\u00fcklenilen KDV\u201d s\u00fctununa bu teslimlere ili\u015fkin al\u0131\u015f ve giderlere ait belgelerde g\u00f6sterilen toplam KDV tutar\u0131 yaz\u0131lacak. <\/span><br><span class=\"large\"> \u0130ade talep etmek istemeyen m\u00fckellefler \u201cY\u00fcklenilen KDV\u201d s\u00fctununa \u201c0\u201d (s\u0131f\u0131r) yazmal\u0131. <\/span><\/p>  <p><span class=\"large\">\u0130stisnadan kaynaklanan iade istemlerinde a\u015fa\u011f\u0131daki belgeler aran\u0131yor.<\/span><\/p>  <ul>   <li><span class=\"large\">Standart iade talep dilek\u00e7esi, <\/span><\/li>   <li><span class=\"large\">\u0130stisnan\u0131n beyan edildi\u011fi d\u00f6neme ili\u015fkin indirilecek Katma De\u011fer Vergisi listesi, <\/span><\/li>   <li><span class=\"large\">\u0130ade hakk\u0131 do\u011furan i\u015fleme ait y\u00fcklenilen KDV listesi, <\/span><\/li>   <li><span class=\"large\">\u0130adesi talep edilen Katma De\u011fer Vergisi hesaplama tablosu, <\/span><\/li>   <li><span class=\"large\">Sat\u0131\u015f faturalar\u0131 listesi,<\/span><\/li>  <\/ul>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nun 13\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (n) bendindeki istisna kapsam\u0131nda temin etti\u011fi bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlar\u0131, yine bu istisna kapsam\u0131nda teslim eden m\u00fckelleflerin, bas\u0131l\u0131 kitap veya s\u00fcreli yay\u0131n al\u0131m\u0131nda \u00f6demedi\u011fi Katma De\u011fer Vergisi\u2019ni iade olarak talep etmesi m\u00fcmk\u00fcn olamayacak.<\/span><\/p>  <p><span class=\"large\">M\u00fckelleflerin bu i\u015flemlerden kaynaklanan mahsuben iade i\u015flemleri yukar\u0131daki belgelerin ibraz edilmi\u015f olmas\u0131 halinde miktar\u0131na bak\u0131lmaks\u0131z\u0131n vergi inceleme raporu, yeminli mali m\u00fc\u015favir raporu ve teminat aranmadan yerine getirilecek. S\u00f6z konusu istemin 5 bin TL\u2019yi a\u015fmas\u0131 halinde a\u015fan k\u0131sm\u0131n iadesi, vergi inceleme raporu veya yeminli mali m\u00fc\u015favir raporu sonucuna g\u00f6re \u00e7\u00f6z\u00fclecek.<\/span><\/p>  \t\t\t\t","slug":"basili-kitap-ve-sureli-yayinlarda-kdv-istisnasi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Bas\u0131l\u0131 kitap ve s\u00fcreli yay\u0131nlarda KDV istisnas\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":253,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}