{"id":210,"date":"2024-01-19T16:40:07","date_gmt":"2024-01-19T13:40:07","guid":{"rendered":"https:\/\/lorenz.com.tr\/?p=210"},"modified":"2025-01-30T17:49:21","modified_gmt":"2025-01-30T14:49:21","slug":"mikro-ihracatta-vergi-istisnasindan-nasil-yararlanilir","status":"publish","type":"post","link":"https:\/\/lorenz.com.tr\/en\/mikro-ihracatta-vergi-istisnasindan-nasil-yararlanilir\/","title":{"rendered":"Mikro \u0130hracatta Vergi \u0130stisnas\u0131ndan Nas\u0131l Yararlan\u0131l\u0131r?"},"content":{"rendered":"

\"\"<\/p>\n

Tam m\u00fckellef Ger\u00e7ek Ki\u015filerin G\u00fcmr\u00fck Kanunu\u2019na g\u00f6re dolayl\u0131 temsilci olarak yetkili k\u0131l\u0131nan posta idaresi ya da h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapan \u015firketler taraf\u0131ndan d\u00fczenlenen Elektronik Ticaret G\u00fcmr\u00fck Beyannamesi ile Ger\u00e7ekle\u015ftirdikleri mal ihracat\u0131 elde ettikleri kazanc\u0131n %50\u2019sini indirim olarak kullanabilirler. \u00a0Klasik ihracattan farkl\u0131 olarak mikro ihracatta yurt d\u0131\u015f\u0131nda sat\u0131\u015f yapmak i\u00e7in \u0130hracat\u00e7\u0131lar Birli\u011fi kayd\u0131na gerek yoktur. Ayr\u0131ca, g\u00fcmr\u00fck m\u00fc\u015favirli\u011fi hizmetleri veren bir firma ile \u00e7al\u0131\u015fmak gerekmez. Mikro ihracat kapsam\u0131ndaki limitli \u00fcr\u00fcnler d\u0131\u015f\u0131nda kapsam d\u0131\u015f\u0131ndan kalan \u00fcr\u00fcnler vard\u0131r. Tamire, sergiye ya da fuara giden \u00fcr\u00fcnler, \u00fclkeye geri d\u00f6necek e\u015fyalar, bedelsiz numuneler ve hediyeler mikro ihracat kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r. Denetime tabi baz\u0131 ila\u00e7 ve kimyasal \u00fcr\u00fcnler de mikro ihracat ile yurt d\u0131\u015f\u0131na g\u00f6nderilemez. \u0130ndirimden yararlanabilecek m\u00fckellefler ve indirim \u015fartlar\u0131 a\u015fa\u011f\u0131daki gibidir;<\/p>\n

\u2022 \u00a0 \u00a0Tam m\u00fckellef ger\u00e7ek ki\u015filer yararlanabilecektir.
\n\u2022 \u00a0 \u00a0G\u00fcmr\u00fck genel tebli\u011fi (posta ve h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131) (seri no:4) uyar\u0131nca, miktar\u0131 br\u00fct 300 kilogram\u0131 ve de\u011feri 15.000 \u20ac\u2019yu ge\u00e7meyen mallar i\u00e7in yararlan\u0131labilecektir.
\n\u2022 \u00a0 \u00a0Miktar ve de\u011fer itibar\u0131yla bu s\u0131n\u0131f i\u00e7erisinde yer alan mallar\u0131n ihracat\u0131ndan elde edilen kazan\u00e7lar beyanname \u00fczerinden indirim konusu yap\u0131labilecektir.
\n\u2022 \u00a0 \u00a0\u0130ndirim \u015fart\u0131 olarak belirlenen i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rma say\u0131s\u0131n\u0131n tespitinde, m\u00fckelleflerin ilgili takvim y\u0131l\u0131nda ayl\u0131k ya da \u00fc\u00e7 ayl\u0131k olarak verdikleri muhtasar ve prim hizmet beyannamelerinde bildirdikleri \u00e7al\u0131\u015fan say\u0131lar\u0131n\u0131n ortalamas\u0131 dikkate al\u0131nacakt\u0131r.
\n400.000 TL\u2019ye kadar olanlarda yaln\u0131zca kendisinin sigortal\u0131 \u00e7al\u0131\u015fmas\u0131 yeterlidir.
\n800.000 TL\u2019ye kadar olanlarda kendileri sigortal\u0131 ve en az 1 adet sigortal\u0131 i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmal\u0131.
\n1.600.000 TL\u2019ye kadar olanlarda kendileri sigortal\u0131 ve en az 2 adet sigortal\u0131 i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmal\u0131.
\n2.400.000 TL\u2019ye kadar olanlarda kendileri sigortal\u0131 ve en az 3 adet sigortal\u0131 i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmal\u0131
\n\u2022 \u00a0 \u00a0Tahsilat\u0131n yap\u0131ld\u0131\u011f\u0131 tarihteki kur fark\u0131ndan dolay\u0131 olu\u015fan kar veya zarar hesaplamas\u0131nda dikkate al\u0131nmayacakt\u0131r.<\/p>\n

\u2022 \u00a0 \u00a0Yurt d\u0131\u015f\u0131 g\u00f6nderilerin mikro ihracat kapsam\u0131nda g\u00f6nderilmesi i\u00e7in gerekli evraklar \u015funlard\u0131r<\/p>\n

– Dolayl\u0131 Temsil Yetki Belgesi (Bir kez verilir.)
\n– \u0130hracat Bilgi Formu
\n– E-Ar\u015fiv Fatura veya Maliye Onayl\u0131 Fatura (E-fatura kabul edilmez. Faturada detayl\u0131 i\u00e7erik tan\u0131m\u0131 ve GTIP kodu olmas\u0131 gerekir.)
\n– \u0130ngilizce Fatura (Proforma \/ Commercial Invoice)<\/p>\n

\u00d6te yandan, g\u00f6nderici firman\u0131n, g\u00fcmr\u00fck sisteminde \u201cihracat\u00e7\u0131\u201d olarak kay\u0131t yapt\u0131rmas\u0131 gerekir. Kay\u0131t i\u015flemleri E-Devlet \u00fczerinden online olarak yap\u0131labilir.<\/p>\n

\u2022 \u00a0 \u00a0Mikro ihracat faturas\u0131nda zorunlu olan bilgiler ile birlikte dikkat edilmesi gereken baz\u0131 noktalar da \u015funlard\u0131r;<\/p>\n

– Adres bilgilerinde \u00fclke ad\u0131 mutlaka belirtilmelidir.<\/p>\n

\u2022 \u00a0 \u00a0Sisteme entegre imza ve ka\u015fe yoksa fatura \u00e7\u0131kt\u0131s\u0131 \u00fczerine \u0131slak imza ve ka\u015fe iletilmesi zorunludur.
\n– Faturan\u0131n logo k\u0131sm\u0131nda e-fatura yaz\u0131p, senaryo k\u0131sm\u0131nda e-ar\u015fiv fatura yaz\u0131lmas\u0131 halinde de fatura kabul edilecektir.
\n– Navlun ve sigorta g\u00f6nderici taraf\u0131ndan \u00f6dendiyse faturada ayr\u0131 ayr\u0131 kalemlerde belirtilmelidir.
\n– Mikro ihracatlarda E-Ar\u015fiv Fatura ya da matbu fatura ile mikro ihracat \u00e7\u0131k\u0131\u015f\u0131 yap\u0131lmal\u0131d\u0131r. E-fatura ile mikro ihracat \u00e7\u0131k\u0131\u015f\u0131 yap\u0131lamaz. E-fatura ile g\u00f6nderim yap\u0131lmas\u0131 i\u00e7in Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan ETGB sistemi ile E-Fatura sisteminin entegrasyon \u00e7al\u0131\u015fmas\u0131 yap\u0131ld\u0131ktan sonra ETGB ile mikro ihracatlar da e-fatura kullanabilir.
\n– Faturada \u201cg\u00fcmr\u00fckleme hizmet bedeli\u201d gibi ek kalem yaz\u0131lamaz; sadece e\u015fya bedeli, navlun, sigorta, banka komisyonu ile paketleme bedelleri yaz\u0131labilir.
\n– Faturada GTIP ve men\u015fei bilgileri ile birlikte T\u00fcrk\u00e7e tan\u0131m\u0131 da mutlaka belirtilmelidir.
\n– \u0130hracat faturalar\u0131nda KDV eklenmemelidir.
\n– G\u00f6nderi ile birlikte verilecek resmi fatura ile proforma faturan\u0131n de\u011fer ve i\u00e7erikleri uyumlu olmal\u0131d\u0131r.
\n– Mikro ihracat faturas\u0131, \u00e7\u0131kt\u0131s\u0131 al\u0131nd\u0131ktan sonra \u0131slak ka\u015fe ve imzal\u0131 olarak teslim edilmelidir.<\/p>\n

\u2022 \u00a0 \u00a0 Mikro ihracat\u0131n temel avantajlar\u0131 \u015funlard\u0131r;<\/p>\n

– G\u00fcmr\u00fck m\u00fc\u015favirli\u011fi hizmet bedeli olu\u015fmaz.
\n– \u00c7\u0131k\u0131\u015f ambar \u00fccreti olu\u015fmaz.
\n– Noter tasdikli vekaletname gerekmez.
\n– \u0130hracat\u00e7\u0131lar Birli\u011fi kayd\u0131 aranmaz.
\n– KDV iadesi al\u0131nabilir.<\/p>\n","protected":false},"excerpt":{"rendered":"

Tam m\u00fckellef Ger\u00e7ek Ki\u015filerin G\u00fcmr\u00fck Kanunu\u2019na g\u00f6re dolayl\u0131 temsilci olarak yetkili k\u0131l\u0131nan posta idaresi ya da h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapan \u015firketler taraf\u0131ndan d\u00fczenlenen Elektronik Ticaret G\u00fcmr\u00fck Beyannamesi ile Ger\u00e7ekle\u015ftirdikleri mal ihracat\u0131 elde ettikleri kazanc\u0131n %50\u2019sini indirim olarak kullanabilirler. \u00a0Klasik ihracattan farkl\u0131 olarak mikro ihracatta yurt d\u0131\u015f\u0131nda sat\u0131\u015f yapmak i\u00e7in \u0130hracat\u00e7\u0131lar Birli\u011fi kayd\u0131na gerek yoktur. Ayr\u0131ca, […]<\/p>\n","protected":false},"author":1,"featured_media":185,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/210"}],"collection":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/comments?post=210"}],"version-history":[{"count":3,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/210\/revisions"}],"predecessor-version":[{"id":225,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/210\/revisions\/225"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media\/185"}],"wp:attachment":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media?parent=210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/categories?post=210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/tags?post=210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}