<\/p>\n
Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f, <\/span> \u00a0Tebli\u011fde yap\u0131lan de\u011fi\u015fikler \u00f6zetle;<\/span><\/p>\n 1) S\u00f6z Konusu Tebli\u011f’de Ara\u00e7 ve Tesislerin Tesliminde yer alan \u00d6rneklerden “Yat” ifadeleri\u00a0<\/span> 2) KDV Kanunda tan\u0131mlanan y\u00fck ve yolcu gemilerine ili\u015fkin genel ifade kapsam\u0131 Tebli\u011f ile\u00a0<\/span> Bu kapsamda;<\/span><\/p>\n A) KDV Kanunu 13\/a’da belirtilen deniz ara\u00e7lar\u0131n\u0131n imal ve teslimine ili\u015fkin olarak;<\/span><\/p>\n \u0130stisna kapsam\u0131nda tanker gemileri, kuru d\u00f6kme y\u00fck gemileri, konteyner gemileri,<\/span> B) KDV Kanunu 13\/b’de belirtilen Liman Hizmetlerinde istisna kapsam\u0131na ili\u015fkin olarak;<\/span><\/p>\n S\u00f6z konusu hizmetlere a\u00e7\u0131kl\u0131k getirilmi\u015f olup, istisnan\u0131n sadece hizmetleri kapsamakta\u00a0<\/strong><\/span> Mahsup iade s\u0131n\u0131r\u0131 10.000 TL’den 50.000 TL’ye y\u00fckseltilmi\u015ftir.<\/span><\/p>\n 2. Liman ve Hava Meydanlar\u0131nda Yap\u0131lan Hizmetlere \u0130li\u015fkin \u0130stisna<\/strong><\/span><\/p>\n 3065 say\u0131l\u0131 Kanunun 7524 say\u0131l\u0131 Kanunla de\u011fi\u015ftirilen (13\/b) maddesinde, gezi, e\u011flence, spor ve\u00a0<\/span> Bu kapsamda 3065 say\u0131l\u0131 Kanunun (13\/b) maddesindeki istisnan\u0131n uygulanmas\u0131 i\u00e7in hizmetin;<\/span><\/p>\n \u2022 Liman ve hava meydan\u0131 olarak belirlenen yerlerde<\/span><\/p>\n \u2022 Y\u00fck ve\/veya yolcu ta\u015f\u0131maya elveri\u015fli deniz ta\u015f\u0131ma ara\u00e7lar\u0131 le hava ta\u015f\u0131ma ara\u00e7lar\u0131 i\u00e7in\u00a0<\/span> 2.1) Beyan<\/strong><\/span><\/p>\n Hizmetin ifa edildi\u011fi d\u00f6neme at KDV beyannamesinde, \u201c\u0130stisnalar-Di\u011fer \u0130ade Hakk\u0131 Do\u011furan\u00a0<\/span> 2.2) \u0130ade<\/strong><\/span><\/p>\n Liman ve hava meydan\u0131 olarak belirlenen yerlerde yap\u0131lan hizmetlerden kaynaklanan iade\u00a0<\/span> – Standart iade talep dilek\u00e7esi<\/span><\/p>\n – \u0130stisnan\u0131n beyan edildi\u011fi d\u00f6neme ili\u015fkin indirilecek KDV listesi<\/span><\/p>\n – \u0130ade hakk\u0131 do\u011furan i\u015fleme ait y\u00fcklenilen KDV listesi\u00a0<\/span><\/p>\n – \u0130adesi talep edilen KDV hesaplama tablosu\u00a0<\/span><\/p>\n – Sat\u0131\u015f faturalar\u0131 listesi<\/span><\/p>\n 2.3) Mahsuben Ve Nakden \u0130ade<\/strong><\/span><\/p>\n M\u00fckelleflerin bu \u0130\u015flemden kaynaklanan ve 50.000 TL\u2019yi a\u015fmayan mahsuben iade talepleri vergi inceleme raporu, YMM raporu ve teminat aranmadan yerine getirilir. \u0130ade talebinin 50.000TL\u2019yi a\u015fmas\u0131 halinde a\u015fan k\u0131sm\u0131n\u0131n iadesi, vergi inceleme raporu veya YMM raporuna g\u00f6re yerine getirilir. Teminat verilmesi halinde m\u00fckellefin iade talebi yerine getirilir ve teminat, vergi inceleme raporu veya YMM raporu sonucuna g\u00f6re \u00e7\u00f6z\u00fcl\u00fcr.<\/span><\/p>\n M\u00fckelleflerin bu i\u015flemden kaynaklanan nakden iade talepler\u0130 miktar\u0131na bak\u0131lmaks\u0131z\u0131n vergi\u00a0<\/span> 3. Afet B\u00f6lgesi Olarak Kabul Edilen Yerlerde Ta\u015f\u0131nmazlarla \u0130lgili \u0130stisna<\/strong><\/span><\/p>\n 7524 say\u0131l\u0131 Kanunun 23. maddesi le 3065 say\u0131l\u0131 Kanuna eklenen ge\u00e7ici 45. maddede,\u00a0<\/span> 3.1) \u0130stisnan\u0131n Beyan ve \u0130ade \u0130\u015flemleri<\/strong><\/span><\/p>\n \u00a0Bu istisna kapsam\u0131nda yer alan ta\u015f\u0131nmazlar\u0131n in\u015fas\u0131na ili\u015fkin mal teslim eden ve hizmet ifa\u00a0<\/span> Bu istisna kapsam\u0131ndaki teslim ve hizmetlerden kaynaklanan iade taleplerinde standart iade\u00a0<\/span> Bu i\u015flemlerden kaynaklanan ve 50.000 TL\u2019yi a\u015fmayan nakden iade talepleri vergi inceleme <\/span> <\/p>\n","protected":false},"excerpt":{"rendered":" Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f, Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) taraf\u0131ndan 31.10.2024 tarih ve 32708 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanm\u0131\u015ft\u0131r. S\u00f6z konusu tebli\u011f de\u011fi\u015fikli\u011fi KDV Kanunu 13\/A ve 13\/B\u2019nin uyguland\u0131\u011f\u0131 Denizcilik Sekt\u00f6r\u00fcn\u00fc ilgilendirmektedir. \u00a0Tebli\u011fde yap\u0131lan de\u011fi\u015fikler \u00f6zetle; 1) S\u00f6z Konusu Tebli\u011f’de Ara\u00e7 ve Tesislerin Tesliminde yer alan \u00d6rneklerden […]<\/p>\n","protected":false},"author":1,"featured_media":125,"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\/220"}],"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=220"}],"version-history":[{"count":3,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/220\/revisions"}],"predecessor-version":[{"id":223,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/220\/revisions\/223"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media\/125"}],"wp:attachment":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media?parent=220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/categories?post=220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/tags?post=220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nHazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131) taraf\u0131ndan 31.10.2024 tarih ve 32708 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanm\u0131\u015ft\u0131r. S\u00f6z konusu tebli\u011f de\u011fi\u015fikli\u011fi KDV Kanunu 13\/A ve 13\/B\u2019nin <\/span>uyguland\u0131\u011f\u0131 Denizcilik Sekt\u00f6r\u00fcn\u00fc ilgilendirmektedir.<\/span><\/p>\n
\nkald\u0131r\u0131larak, yerine “Deniz ta\u015f\u0131ma veya yolcu ta\u015f\u0131ma ara\u00e7lar\u0131n\u0131n i\u015fletilmesi faaliyetinde\u00a0<\/span>
\nbulunan gemi” olarak de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n
\nbaz\u0131 gemi cins tan\u0131mlamalar\u0131 ile s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n
\nRo-Ro gemileri, kruvaziyer tipi yolcu gemileri, feribot, deniz otob\u00fcs\u00fc, bal\u0131k\u00e7\u0131 gemileri gibi ara\u00e7lar ile bunlar\u0131n ana motorlar\u0131 ve ayr\u0131ca y\u00fczer tesis ve ara\u00e7lar\u0131 \u015feklinde gemi cins tan\u0131mlar\u0131\u00a0<\/span>
\nbelirtilmi\u015ftir. Y\u00fck ta\u015f\u0131ma ama\u00e7l\u0131 olmayan, gezi, e\u011flence, spor ve amat\u00f6r bal\u0131k\u00e7\u0131l\u0131k gibi\u00a0<\/span>
\nfaaliyetlerde kullan\u0131lan, ilgili mevzuata g\u00f6re \u00f6zel tekne ve \u00f6zel yat kapsam\u0131nda ve g\u00f6vde boyu\u00a0<\/strong><\/span>
\n24 metreye kadar olan deniz ara\u00e7lar\u0131<\/strong> ve deniz motosikletleri, para\u015f\u00fct \u00e7ekme tekneleri, s\u00fcrat motorlar\u0131, yelkenli tekneler, \u015fi\u015fme bot gibi \u00e7e\u015fitli deniz ara\u00e7lar\u0131 istisna kapsam\u0131 d\u0131\u015f\u0131nda <\/strong>tutulmu\u015ftur.<\/strong> Bu ara\u00e7lar\u0131n g\u00f6vde boyunun 24 metreyi a\u015fmas\u0131 halinde bunlar\u0131n kiralanmas\u0131 veya \u00e7e\u015fitli \u015fekillerde i\u015fletilmesinde istisnadan yararlan\u0131lmas\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nd\u0131\u011f\u0131ndan bu kapsamda ticari faaliyet g\u00f6stermek amac\u0131yla K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131ndan Deniz Turizmi Arac\u0131 \u0130\u015fletme Belgesi alarak \u00e7al\u0131\u015facak 24 metre alt\u0131 \u00e7e\u015fitli deniz turizmi ara\u00e7lar\u0131n\u0131n imal ve tesliminde KDV istisnas\u0131n\u0131n uygulanmayaca\u011f\u0131, 24 metre ve \u00fcst\u00fcnde ise istisna uygulanabilecektir.<\/span><\/p>\n
\noldu\u011fu, mal teslimlerinin bu istisna kapsam\u0131na girmedi\u011fi belirtilmi\u015ftir. <\/strong>Ancak, bu ara\u00e7larla gelenlere verilen yeme, i\u00e7me, konaklama, emanet, ara\u00e7 kiralama, otopark, gayrimenkul (i\u015f yeri) kiralama gibi hizmetler ile konteyner i\u00e7i ba\u011flama\/\u00e7\u00f6zme hizmeti, ardiye, terminal hizmetleri, konteyner dolum\/bo\u015faltma, konteyner tam tespit, konteyner muayene\/numune alma, konteyner tamir, konteyner temizleme (y\u0131kama-kurutma), konteyner nakliye hizmetleri, konteyner tart\u0131 hizmeti, konteyner i\u00e7i aktarma hizmeti, konteynere elektrik verilmesi ve uluslararas\u0131 gemi ve liman tesisi g\u00fcvenlik hizmeti (ISPS) istisna kapsam\u0131 d\u0131\u015f\u0131nda tutulmu\u015ftur.<\/span><\/p>\n
\namat\u00f6r bal\u0131k\u00e7\u0131l\u0131k gibi faaliyetlerde kullan\u0131lan ara\u00e7lar le \u00f6zel tekne ve yatlar hari\u00e7 olmak \u00fczere\u00a0<\/span>
\ndeniz ve hava ta\u015f\u0131ma ara\u00e7lar\u0131 i\u00e7in liman ve hava meydanlar\u0131nda yap\u0131lan hizmetlerin KDV\u2019den\u00a0<\/span>
\nistisna oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>\n
\nyap\u0131lmas\u0131 gerekmektedir.<\/span><\/p>\n
\n\u0130\u015flemler\u201d kulak\u00e7\u0131\u011f\u0131n\u0131n, \u201cTam \u0130stisna Kapsam\u0131na Giren \u0130\u015flemler\u201d tablosunda 305 kod numaral\u0131\u00a0<\/span>
\n\u201cDeniz ve Hava Ta\u015f\u0131ma Ara\u00e7lar\u0131 i\u00e7in liman ve Hava Meydanlar\u0131nda Verilen Hizmetler\u201d sat\u0131r\u0131\u00a0<\/span>
\narac\u0131l\u0131\u011f\u0131yla beyan edilir. Bu sat\u0131r\u0131n “Teslim ve Hizmet Tutar\u0131” s\u00fctununa istisnaya konu hizmetlerin bedeli \u2018\u2019Y\u00fcklenilen KDV” s\u00fctununa bu hizmetler dolay\u0131s\u0131yla y\u00fcklenilen KDV tutar\u0131 yaz\u0131l\u0131r. \u0130ade talep etmek istemeyen m\u00fckellefler, \u201cY\u00fcklenilen KDV\u201d s\u00fctununa \u201c0\u201d yazmal\u0131d\u0131r.<\/span><\/p>\n
\ntaleplerinde a\u015fa\u011f\u0131daki belgeler aran\u0131r:\u00a0<\/span><\/p>\n
\ninceleme raporuna veya YMM raporuna g\u00f6re yerine getirilir. Teminat verilmesi halinde m\u00fckellefin\u00a0<\/span>
\niade talebi yerine getirilir ve teminat, vergi inceleme raporu veya YMM raporu sonucuna g\u00f6re\u00a0<\/span>
\n\u00e7\u00f6z\u00fcl\u00fcr.\u201d<\/span><\/p>\n
\n\u201c6\/2\/2023 tarihinde meydana gelen depremler nedeniyle genel hayata etkili afet b\u00f6lgesi olarak\u00a0<\/span>
\nkabul edilen yerlerde genel b\u00fct\u00e7eli kamu idarelerine ba\u011f\u0131\u015flanmak \u00fczere olan ta\u015f\u0131nmazlar\u00a0<\/span>
\n31\/12\/2025 tarihine kadar vergiden m\u00fcstesnad\u0131r.<\/span>
\n\u00a0Bu kapsamda yap\u0131lan teslim ve hizmetler nedeniyle y\u00fcklenilen vergiler, vergiye tabi i\u015flemler\u00a0 <\/span>
\n\u00fczerinden hesaplanan vergiden indirilir. \u0130ndirim yoluyla telafi edilemeyen vergiler bu Kanunun 32. maddesi h\u00fckm\u00fc uyar\u0131nca istisna kapsam\u0131nda i\u015flem yapan m\u00fckellefin talebi \u00fczerine iade edilir.<\/span><\/p>\n
\nedenler, bu i\u015flemlerin teslim ve hizmetin yap\u0131ld\u0131\u011f\u0131 vergilendirme d\u00f6nemine ait KDV\u00a0<\/span>
\nbeyannamesinin \u201c\u0130stisnalar-De\u011fer \u0130ade Hakk\u0131 Do\u011furan \u0130\u015flemler\u201d kulak\u00e7\u0131\u011f\u0131n\u0131n, \u201cTam \u0130stisna\u00a0<\/span>
\nKapsam\u0131na Giren \u0130\u015flemler\u201d tablosunda, 342 kod numaral\u0131 \u201cGenel B\u00fct\u00e7eli Kamu \u0130darelerine\u00a0<\/span>
\nBa\u011f\u0131\u015flanacak Ta\u015f\u0131nmazlar\u0131n \u0130n\u015fas\u0131na \u0130li\u015fkin \u0130stisna\u201d sat\u0131r\u0131 arac\u0131l\u0131\u011f\u0131yla beyan ederler.<\/span><\/p>\n
\nbelgelerine ek olarak \u2018\u2019\u0130stisna Belgesi ve Eki\u2019\u2019 istenir. Bu i\u015flemlerden kaynaklanan mahsuben\u00a0<\/span>
\niade talepleri istenilen belgelerin ibraz edilmi\u015f olmas\u0131 halinde miktar\u0131na bak\u0131lmaks\u0131z\u0131n vergi\u00a0<\/span>
\ninceleme raporu, YMM raporu ve teminat aranmadan yerine getirilir.<\/span><\/p>\n
\nraporu, YMM raporu ve teminat aranmadan yerine getirilir. \u0130ade talebinin 50.000 TL\u2019yi a\u015fmas\u0131 <\/span>
\nhalinde a\u015fan k\u0131sm\u0131n\u0131n iadesi, vergi inceleme raporu veya YMM raporuna g\u00f6re yerine getirilir. <\/span>
\nTeminat verilmesi halinde iade talebi yerine getirilir ve teminat, vergi inceleme raporu veya YMM raporu sonucuna g\u00f6re \u00e7\u00f6z\u00fcl\u00fcr.<\/span><\/p>\n