7846 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile, ithalatta g\u00f6zetim ve \u00e7e\u015fitli ticaret politikas\u0131 \u00f6nlemleri kapsam\u0131nda hesaplanan Katma De\u011fer Vergisi\u2019nin (KDV) belirli bir k\u0131sm\u0131n\u0131n indirim konusu yap\u0131lmas\u0131 yasaklanm\u0131\u015ft\u0131r.<\/p>\n
Bu nedenle ithalat yapan m\u00fckelleflerin, ithalat i\u015flemlerini yaln\u0131zca muhasebe kay\u0131tlar\u0131 a\u00e7\u0131s\u0131ndan de\u011fil, ayn\u0131 zamanda KDV indirimi y\u00f6n\u00fcnden de dikkatle de\u011ferlendirmeleri gerekmektedir.<\/p>\n
Hangi \u0130thalatlar Kapsama Girmektedir?<\/p>\n
Karar, ba\u015fta g\u00f6zetim uygulamas\u0131 olmak \u00fczere;<\/p>\n
* G\u00f6zetim uygulamas\u0131na tabi ithalatlar,<\/p>\n
* Ek Mali Y\u00fck\u00fcml\u00fcl\u00fck (EMY) uygulanan ithalatlar,<\/p>\n
* Dampinge Kar\u015f\u0131 Vergi uygulanan ithalatlar,<\/p>\n
* Korunma \u00d6nlemi kapsam\u0131nda ek mali y\u00fck\u00fcml\u00fcl\u00fck bulunan ithalatlar,<\/p>\n
* Benzeri ticaret politikas\u0131 \u00f6nlemlerine tabi ithalatlar<\/p>\n
nedeniyle olu\u015fan KDV\u2019leri kapsamaktad\u0131r.<\/p>\n
Bu Uygulamaya En S\u0131k Tabi Olan \u00dcr\u00fcn Gruplar\u0131<\/p>\n
Her ne kadar kesin tespit GT\u0130P baz\u0131nda yap\u0131lmas\u0131 gerekse de uygulamada a\u015fa\u011f\u0131daki \u00fcr\u00fcn gruplar\u0131 s\u0131kl\u0131kla bu kapsamda yer almaktad\u0131r:<\/p>\n
* Demir ve \u00e7elik \u00fcr\u00fcnleri<\/p>\n
* Paslanmaz \u00e7elik \u00fcr\u00fcnleri<\/p>\n
* Al\u00fcminyum \u00fcr\u00fcnleri<\/p>\n
* Kaynak telleri ve elektrotlar<\/p>\n
* \u00c7ivi, vida, c\u0131vata ve ba\u011flant\u0131 elemanlar\u0131<\/p>\n
* Seramik karo ve vitrifiye \u00fcr\u00fcnleri<\/p>\n
* Cam ve cam mamulleri<\/p>\n
* G\u00fcne\u015f paneli camlar\u0131<\/p>\n
* Tekstil ve konfeksiyon \u00fcr\u00fcnlerinin belirli gruplar\u0131<\/p>\n
* Ayakkab\u0131 ve baz\u0131 deri \u00fcr\u00fcnleri<\/p>\n
* Plastik mamulleri<\/p>\n
* Elektrikli ev aletlerinin baz\u0131 gruplar\u0131<\/p>\n
* Bisiklet ve baz\u0131 yedek par\u00e7alar\u0131<\/p>\n
* Ka\u011f\u0131t ve karton \u00fcr\u00fcnlerinin belirli t\u00fcrleri<\/p>\n
* Kimyasal \u00fcr\u00fcnlerin belirli gruplar\u0131<\/p>\n
\u00d6nemli: Ayn\u0131 \u00fcr\u00fcn grubundaki t\u00fcm GT\u0130P\u2019ler kapsama girmez. Kesin de\u011ferlendirme, ilgili GT\u0130P, y\u00fcr\u00fcrl\u00fckte bulunan g\u00f6zetim veya ticaret politikas\u0131 \u00f6nlemi d\u00fczenlemeleri ile g\u00fcmr\u00fck beyannamesinin birlikte incelenmesi sonucunda yap\u0131lmal\u0131d\u0131r.<\/p>\n
\u0130thal Etti\u011finiz Mal\u0131n Karar Kapsam\u0131nda Oldu\u011funu Nas\u0131l Anlars\u0131n\u0131z?<\/p>\n
\u0130lk kontrol edilmesi gereken belge G\u00fcmr\u00fck Beyannamesidir.<\/p>\n
A\u015fa\u011f\u0131daki unsurlardan biri veya birka\u00e7\u0131 beyannamede yer al\u0131yorsa, ithalat i\u015fleminin 7846 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 kapsam\u0131nda de\u011ferlendirilmesi gerekebilir:<\/p>\n
* Yurt D\u0131\u015f\u0131 Di\u011fer Giderler kalemi alt\u0131nda G\u00f6zetim Fark\u0131 bulunmas\u0131,<\/p>\n
* Ek Mali Y\u00fck\u00fcml\u00fcl\u00fck (EMY) sat\u0131r\u0131n\u0131n yer almas\u0131,<\/p>\n
* Dampinge Kar\u015f\u0131 Vergi sat\u0131r\u0131n\u0131n bulunmas\u0131,<\/p>\n
* Korunma \u00d6nlemi kapsam\u0131nda tahsil edilen vergiler,<\/p>\n
* Benzeri ticaret politikas\u0131 \u00f6nlemleri nedeniyle tahsil edilen ilave mali y\u00fck\u00fcml\u00fcl\u00fckler.<\/p>\n
\u0130ndirilemeyecek KDV Nas\u0131l Hesaplanacakt\u0131r?<\/p>\n
Burada dikkat edilmesi gereken \u00f6nemli husus \u015fudur:<\/p>\n
\u0130thalat s\u0131ras\u0131nda hesaplanan toplam KDV\u2019nin tamam\u0131 indirim d\u0131\u015f\u0131 de\u011fildir.<\/p>\n
\u0130ndirim konusu yap\u0131lamayacak tutar;<\/p>\n
* G\u00f6zetim fark\u0131na,<\/p>\n
* Ek Mali Y\u00fck\u00fcml\u00fcl\u00fc\u011fe,<\/p>\n
* Dampinge Kar\u015f\u0131 Vergiye,<\/p>\n
* Korunma \u00f6nlemi kapsam\u0131nda hesaplanan ilave mali y\u00fck\u00fcml\u00fcl\u00fcklere<\/p>\n
isabet eden KDV tutar\u0131d\u0131r.<\/p>\n
Dolay\u0131s\u0131yla her ithalat i\u015flemi \u00f6zelinde hesaplama yap\u0131lmal\u0131 ve indirim yasa\u011f\u0131na konu KDV do\u011fru \u015fekilde ayr\u0131\u015ft\u0131r\u0131lmal\u0131d\u0131r.<\/p>\n
Pratik Kontrol Listesi<\/p>\n
\u0130thalat dosyan\u0131zda a\u015fa\u011f\u0131daki unsurlar bulunuyorsa i\u015fleminizi 7846 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 y\u00f6n\u00fcnden ayr\u0131ca de\u011ferlendirmeniz \u00f6nerilir.<\/p>\n
\u2610 G\u00fcmr\u00fck Beyannamesi<\/p>\n
\u2610 G\u00f6zetim k\u0131ymeti uygulanm\u0131\u015f olmas\u0131<\/p>\n
\u2610 Yurt D\u0131\u015f\u0131 Di\u011fer Giderler kaleminde G\u00f6zetim Fark\u0131<\/p>\n
\u2610 Ek Mali Y\u00fck\u00fcml\u00fcl\u00fck (EMY)<\/p>\n
\u2610 Dampinge Kar\u015f\u0131 Vergi<\/p>\n
\u2610 Korunma \u00d6nlemi kapsam\u0131nda tahsil edilen vergiler<\/p>\n
\u2610 Benzeri ticaret politikas\u0131 \u00f6nlemleri<\/p>\n
Bu unsurlardan birinin bulunmas\u0131 halinde, s\u00f6z konusu kalemlere isabet eden KDV\u2019nin indirim durumu ayr\u0131ca incelenmelidir.<\/p>\n
Neden \u00d6nemlidir?<\/p>\n
\u0130ndirilemeyecek KDV\u2019nin hatal\u0131 \u015fekilde indirim konusu yap\u0131lmas\u0131;<\/p>\n
* Vergi ziya\u0131,<\/p>\n
* Gecikme faizi,<\/p>\n
* Vergi cezalar\u0131,<\/p>\n
* Vergi incelemelerinde ele\u015ftiri konusu yap\u0131lmas\u0131<\/p>\n
gibi \u00f6nemli riskler do\u011furabilecektir.<\/p>\n
Bu nedenle muhasebe kay\u0131tlar\u0131 olu\u015fturulmadan \u00f6nce g\u00fcmr\u00fck beyannamelerinin dikkatle incelenmesi ve indirim yasa\u011f\u0131na konu KDV\u2019nin do\u011fru \u015fekilde hesaplanmas\u0131 b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\n
SONU\u00c7<\/p>\n
7846 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131, ithalatta g\u00f6zetim ve \u00e7e\u015fitli ticaret politikas\u0131 \u00f6nlemleri kapsam\u0131nda hesaplanan KDV\u2019nin belirli bir k\u0131sm\u0131n\u0131n indirimini s\u0131n\u0131rland\u0131rmaktad\u0131r.<\/p>\n
Bu nedenle ithalat yapan m\u00fckelleflerin yaln\u0131zca \u00fcr\u00fcn\u00fcn niteli\u011fini de\u011fil, ayn\u0131 zamanda g\u00fcmr\u00fck beyannamesinde yer alan mali y\u00fck\u00fcml\u00fcl\u00fck kalemlerini de dikkatle incelemeleri, gerekli durumlarda indirilemeyecek KDV tutar\u0131n\u0131 do\u011fru \u015fekilde ayr\u0131\u015ft\u0131rmalar\u0131 ve muhasebe kay\u0131tlar\u0131n\u0131 buna g\u00f6re olu\u015fturmalar\u0131 gerekmektedir.<\/p>\n
Not: Her ithalat i\u015flemi kendi GT\u0130P\u2019i, ilgili d\u0131\u015f ticaret d\u00fczenlemeleri ve g\u00fcmr\u00fck beyannamesi \u00e7er\u00e7evesinde ayr\u0131 ayr\u0131 de\u011ferlendirilmelidir.<\/p>\n
Application of Non-Deductible VAT on Imports under Presidential Decree No. 7846<\/p>\n
With Presidential Decree No. 7846, a portion of the Value Added Tax (VAT) calculated on imports subject to import surveillance and various trade policy measures has become non-deductible.<\/p>\n
Accordingly, taxpayers engaged in import activities should carefully assess their import transactions not only from an accounting perspective but also in terms of VAT deductibility.<\/p>\n
Which Imports Are Covered?<\/p>\n
The Decree covers VAT arising from imports subject to, in particular:<\/p>\n
Import Surveillance Measures,<\/p>\n
Additional Financial Liability (AFL),<\/p>\n
Anti-Dumping Duties,<\/p>\n
Additional Financial Liability imposed under Safeguard Measures,<\/p>\n
Similar trade policy measures.<\/p>\n
Product Groups Most Commonly Subject to This Rule<\/p>\n
Although a definitive determination must always be made based on the relevant HS Code, the following product groups are frequently subject to these measures in practice:<\/p>\n
Iron and steel products<\/p>\n
Stainless steel products<\/p>\n
Aluminum products<\/p>\n
Welding wires and electrodes<\/p>\n
Nails, screws, bolts, and fastening materials<\/p>\n
Ceramic tiles and sanitary ware<\/p>\n
Glass and glass products<\/p>\n
Solar panel glass<\/p>\n
Certain textile and apparel products<\/p>\n
Footwear and certain leather products<\/p>\n
Plastic products<\/p>\n
Certain household electrical appliances<\/p>\n
Bicycles and certain spare parts<\/p>\n
Certain paper and cardboard products<\/p>\n
Certain chemical products<\/p>\n
Important: Not all HS Codes within the same product group fall within the scope of the Decree. A definitive assessment should be made by reviewing the relevant HS Code together with the applicable import surveillance or trade policy regulations and the customs declaration.<\/p>\n
How Can You Determine Whether Your Imported Goods Fall Within the Scope of the Decree?<\/p>\n
The Customs Declaration is the first document that should be reviewed.<\/p>\n
If one or more of the following items appear on the declaration, the import transaction may fall within the scope of Presidential Decree No. 7846:<\/p>\n
Import Surveillance Difference recorded under “Other Overseas Expenses”,<\/p>\n
Additional Financial Liability (AFL),<\/p>\n
Anti-Dumping Duty,<\/p>\n
Duties collected under Safeguard Measures,<\/p>\n
Additional financial liabilities imposed under similar trade policy measures.<\/p>\n
How Is the Non-Deductible VAT Calculated?<\/p>\n
The following point requires particular attention:<\/p>\n
Not all VAT calculated at the time of importation is non-deductible.<\/p>\n
The non-deductible VAT is limited to the VAT attributable to:<\/p>\n
Import Surveillance Difference,<\/p>\n
Additional Financial Liability (AFL),<\/p>\n
Anti-Dumping Duty,<\/p>\n
Additional financial liabilities imposed under Safeguard Measures.<\/p>\n
Accordingly, each import transaction should be assessed individually, and the portion of VAT subject to the deduction restriction should be accurately identified.<\/p>\n
Practical Checklist<\/p>\n
If your import documentation includes any of the following items, it is recommended that the transaction be evaluated under Presidential Decree No. 7846.<\/p>\n
\u2610 Customs Declaration<\/p>\n
\u2610 Import Surveillance Value applied<\/p>\n
\u2610 Import Surveillance Difference under “Other Overseas Expenses”<\/p>\n
\u2610 Additional Financial Liability (AFL)<\/p>\n
\u2610 Anti-Dumping Duty<\/p>\n
\u2610 Duties collected under Safeguard Measures<\/p>\n
\u2610 Similar trade policy measures<\/p>\n
If any of the above items are present, the deductibility of the VAT attributable to those items should be reviewed separately.<\/p>\n
Why Is This Important?<\/p>\n
Incorrectly claiming non-deductible VAT as deductible may result in:<\/p>\n
Tax loss assessments,<\/p>\n
Late payment interest,<\/p>\n
Tax penalties,<\/p>\n
Adverse findings during tax audits.<\/p>\n
Accordingly, customs declarations should be carefully reviewed before the accounting records are prepared, and the non-deductible portion of VAT should be calculated accurately.<\/p>\n
CONCLUSION<\/p>\n
Presidential Decree No. 7846 restricts the deductibility of a portion of the VAT calculated on imports subject to import surveillance and various trade policy measures.<\/p>\n
Accordingly, importers should review not only the nature of the imported goods but also the financial liability items reflected in the customs declaration. Where applicable, the non-deductible VAT should be accurately identified, and the accounting records should be prepared accordingly.<\/p>\n
Note: Each import transaction should be evaluated individually based on its HS Code, the applicable foreign trade regulations, and the relevant customs declaration.<\/p>\n","protected":false},"excerpt":{"rendered":"
7846 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile, ithalatta g\u00f6zetim ve \u00e7e\u015fitli ticaret politikas\u0131 \u00f6nlemleri kapsam\u0131nda hesaplanan Katma De\u011fer Vergisi\u2019nin (KDV) belirli bir k\u0131sm\u0131n\u0131n indirim konusu yap\u0131lmas\u0131 yasaklanm\u0131\u015ft\u0131r. Bu nedenle ithalat yapan m\u00fckelleflerin, ithalat i\u015flemlerini yaln\u0131zca muhasebe kay\u0131tlar\u0131 a\u00e7\u0131s\u0131ndan de\u011fil, ayn\u0131 zamanda KDV indirimi y\u00f6n\u00fcnden de dikkatle de\u011ferlendirmeleri gerekmektedir. Hangi \u0130thalatlar Kapsama Girmektedir? Karar, ba\u015fta g\u00f6zetim uygulamas\u0131 olmak […]<\/p>\n","protected":false},"author":1,"featured_media":158,"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\/280"}],"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=280"}],"version-history":[{"count":1,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/280\/revisions"}],"predecessor-version":[{"id":281,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/280\/revisions\/281"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media\/158"}],"wp:attachment":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media?parent=280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/categories?post=280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/tags?post=280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}