1. D\u00fczenlemenin \u00d6zeti
\n7582 say\u0131l\u0131 Kanun ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu’nun 10\/1-(i) bendinde \u00f6nemli bir de\u011fi\u015fiklik yap\u0131lm\u0131\u015f ve transit ticaret ile yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015fen mal al\u0131m-sat\u0131mlar\u0131na arac\u0131l\u0131k faaliyetleri bak\u0131m\u0131ndan kapsam geni\u015fletilmi\u015ftir.
\nYeni d\u00fczenlemeye g\u00f6re;
\nyurt d\u0131\u015f\u0131ndan sat\u0131n al\u0131nan mallar\u0131n T\u00fcrkiye’ye getirilmeksizin yurt d\u0131\u015f\u0131nda sat\u0131lmas\u0131ndan veya yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015fen mal al\u0131m-sat\u0131mlar\u0131na arac\u0131l\u0131k edilmesinden elde edilen kazan\u00e7lar\u0131n genel olarak %95’i kurum kazanc\u0131ndan indirilebilecektir.
\nBununla birlikte;
\n\u0130stanbul Finans Merkezi’nde 7412 say\u0131l\u0131 Kanun kapsam\u0131nda kat\u0131l\u0131mc\u0131 belgesiyle faaliyet g\u00f6steren kurumlar ile 4737 say\u0131l\u0131 End\u00fcstri B\u00f6lgeleri Kanunu kapsam\u0131nda kurulan ve yabanc\u0131 yat\u0131r\u0131m yo\u011funlu\u011funa g\u00f6re Cumhurba\u015fkan\u0131nca uygun bulunan end\u00fcstri b\u00f6lgelerinde faaliyet g\u00f6steren kurumlar a\u00e7\u0131s\u0131ndan indirim oran\u0131 %100 olarak uygulanacakt\u0131r.
\nDolay\u0131s\u0131yla d\u00fczenlemenin en k\u0131sa \u00f6zeti \u015f\u00f6yledir:
\nM\u00fckellefin Durumu\t\u0130ndirim Oran\u0131
\nGenel olarak kurumlar vergisi m\u00fckellefleri\t%95
\n\u0130stanbul Finans Merkezi’nde kat\u0131l\u0131mc\u0131 belgesiyle faaliyet g\u00f6steren kurumlar\t%100
\nCumhurba\u015fkan\u0131nca uygun bulunan belirli end\u00fcstri b\u00f6lgelerinde faaliyet g\u00f6steren kurumlar\t%100
\n\u00d6nemli: \u0130stanbul Finans Merkezi’nde faaliyet g\u00f6stermek, \u015firketin b\u00fct\u00fcn kazan\u00e7lar\u0131n\u0131n %100 vergiden d\u00fc\u015f\u00fclece\u011fi anlam\u0131na gelmemektedir. %100 oran yaln\u0131zca KVK 10\/1-(i) kapsam\u0131na giren transit ticaret veya yurt d\u0131\u015f\u0131ndaki mal al\u0131m-sat\u0131m\u0131na arac\u0131l\u0131k faaliyetinden do\u011fan kazan\u00e7 bak\u0131m\u0131ndan uygulanmaktad\u0131r.
\n________________________________________
\n2. Hangi \u0130\u015flemler \u0130ndirim Kapsam\u0131ndad\u0131r?
\nD\u00fczenleme esas itibar\u0131yla iki faaliyet grubunu kapsamaktad\u0131r.
\nA) Mal\u0131n \u015firket taraf\u0131ndan al\u0131n\u0131p yurt d\u0131\u015f\u0131nda sat\u0131lmas\u0131
\nT\u00fcrkiye’deki \u015firket yurt d\u0131\u015f\u0131ndaki bir firmadan mal sat\u0131n almakta, ancak mal T\u00fcrkiye’ye ithal edilmeden ba\u015fka bir \u00fclkedeki m\u00fc\u015fteriye sat\u0131lmaktad\u0131r.
\n\u00d6rne\u011fin:
\nAlmanya’daki sat\u0131c\u0131 \u2192 T\u00fcrkiye’deki \u015firket \u2192 Fransa’daki m\u00fc\u015fteri
\nMal;
\nAlmanya \u2192 Fransa
\n\u015feklinde hareket ediyorsa i\u015flem KVK 10\/1-(i) kapsam\u0131na girebilir.
\nTebli\u011fde de Almanya’dan sat\u0131n al\u0131nan mallar\u0131n T\u00fcrkiye’ye getirilmeden Fransa’daki \u015firkete sat\u0131lmas\u0131 sonucunda elde edilen 1.000.000 TL kazanc\u0131n, \u015fartlar\u0131n sa\u011flanmas\u0131 halinde 950.000 TL’sinin indirilebilece\u011fi \u00f6rneklendirilmi\u015ftir.
\n\u00d6rnek
\nA\u00e7\u0131klama\tTutar
\nYurt d\u0131\u015f\u0131 sat\u0131\u015f has\u0131lat\u0131\t10.000.000 TL
\nMal maliyeti\t8.000.000 TL
\nFaaliyete ili\u015fkin di\u011fer giderler\t500.000 TL
\nTransit ticaret net kazanc\u0131\t1.500.000 TL
\n%95 indirim\t1.425.000 TL
\nVergilendirilecek kazan\u00e7\t75.000 TL
\nBurada dikkat edilmesi gereken husus, %95 indirimin has\u0131lata de\u011fil net kazanca uygulanmas\u0131d\u0131r.
\n________________________________________
\n3. Yurt D\u0131\u015f\u0131ndaki Mal Al\u0131m-Sat\u0131m\u0131na Arac\u0131l\u0131k
\n\u015eirketin mal\u0131 kendi ad\u0131na sat\u0131n almas\u0131 zorunlu de\u011fildir.
\nT\u00fcrkiye’deki bir \u015firketin, tamamen yurt d\u0131\u015f\u0131nda bulunan iki \u015firket aras\u0131ndaki mal ticaretine arac\u0131l\u0131k ederek komisyon veya arac\u0131l\u0131k geliri elde etmesi de kapsam dahilindedir.
\n\u00d6rne\u011fin:
\n\u0130talya’daki sat\u0131c\u0131 \u2194 T\u00fcrkiye’deki arac\u0131 \u015firket \u2194 M\u0131s\u0131r’daki al\u0131c\u0131
\nT\u00fcrkiye’deki \u015firket bu i\u015flemden 400.000 TL net arac\u0131l\u0131k kazanc\u0131 elde etmi\u015f olsun.
\n\u015eartlar sa\u011flan\u0131yorsa:
\n400.000 \u00d7 %95 = 380.000 TL
\nkurum kazanc\u0131ndan indirilebilir.
\nVergilendirilecek k\u0131s\u0131m:
\n20.000 TL
\nolacakt\u0131r. Tebli\u011fde de ayn\u0131 nitelikteki arac\u0131l\u0131k i\u015flemi \u00f6rneklendirilmi\u015ftir.
\nArac\u0131l\u0131kta \u00f6nemli \u015fart
\nArac\u0131l\u0131k faaliyetinde hem sat\u0131c\u0131n\u0131n hem de al\u0131c\u0131n\u0131n T\u00fcrkiye’de bulunmamas\u0131 gerekir.
\nDolay\u0131s\u0131yla;
\n\u0130\u015flem\t%95 \u0130ndirim
\n\u0130talya’daki sat\u0131c\u0131 \u2192 M\u0131s\u0131r’daki al\u0131c\u0131\t\u2705 Evet
\n\u0130talya’daki sat\u0131c\u0131 \u2192 T\u00fcrkiye’deki al\u0131c\u0131\t\u274c Hay\u0131r
\nT\u00fcrkiye’deki sat\u0131c\u0131 \u2192 M\u0131s\u0131r’daki al\u0131c\u0131\t\u274c Hay\u0131r
\nBu \u015fart do\u011frudan Kanunda d\u00fczenlenmi\u015ftir.
\n________________________________________
\n4. \u0130stanbul Finans Merkezi’nde %100 \u0130ndirim
\nD\u00fczenlemenin \u00f6nemli farkl\u0131l\u0131klar\u0131ndan biri \u0130stanbul Finans Merkezi’nde faaliyet g\u00f6steren kurumlara ili\u015fkindir.
\n7412 say\u0131l\u0131 \u0130stanbul Finans Merkezi Kanunu kapsam\u0131nda kat\u0131l\u0131mc\u0131 belgesi alarak \u0130stanbul Finans Merkezi B\u00f6lgesi’nde faaliyet g\u00f6steren kurumlarda, KVK 10\/1-(i) kapsam\u0131ndaki kazan\u00e7lar i\u00e7in genel %95 oran yerine %100 indirim uygulanmaktad\u0131r.
\nAncak \u00fc\u00e7 hususun \u00f6zellikle alt\u0131 \u00e7izilmelidir:
\n\u015eart\tA\u00e7\u0131klama
\n\u0130FM’de faaliyet\tKurum \u0130stanbul Finans Merkezi B\u00f6lgesi’nde faaliyet g\u00f6stermelidir.
\nKat\u0131l\u0131mc\u0131 belgesi\t7412 say\u0131l\u0131 Kanun kapsam\u0131nda kat\u0131l\u0131mc\u0131 belgesine sahip olunmal\u0131d\u0131r. Sadece \u0130FM’de ofis kiralamak yeterli de\u011fildir.
\nKazanc\u0131n niteli\u011fi\tKazan\u00e7 yine transit ticaret veya yurt d\u0131\u015f\u0131ndaki mal al\u0131m-sat\u0131m\u0131na arac\u0131l\u0131ktan kaynaklanmal\u0131d\u0131r.
\n7412 say\u0131l\u0131 Kanunda kat\u0131l\u0131mc\u0131; kat\u0131l\u0131mc\u0131 belgesiyle \u0130FM’nin ofis alan\u0131nda faaliyet g\u00f6sterecek ger\u00e7ek ve t\u00fczel ki\u015filer, \u015fubeler ve di\u011fer belirli yap\u0131lar olarak tan\u0131mlanm\u0131\u015ft\u0131r.
\n\u0130FM \u00f6rne\u011fi
\n\u0130stanbul Finans Merkezi’nde kat\u0131l\u0131mc\u0131 belgesi bulunan (A) A.\u015e.;
\nJaponya’daki bir \u015firketten mal sat\u0131n alm\u0131\u015f ve mal T\u00fcrkiye’ye gelmeden Birle\u015fik Arap Emirlikleri’ndeki m\u00fc\u015fteriye sat\u0131lm\u0131\u015ft\u0131r.
\nBu i\u015flemden elde edilen net kazan\u00e7:
\n2.000.000 TL
\nolsun.
\nNormal bir \u015firkette indirim:
\n2.000.000 \u00d7 %95 = 1.900.000 TL
\nolurken;
\n\u0130FM kat\u0131l\u0131mc\u0131s\u0131 bak\u0131m\u0131ndan:
\n2.000.000 \u00d7 %100 = 2.000.000 TL
\nindirim uygulanabilir.
\nDolay\u0131s\u0131yla bu kazanc\u0131n tamam\u0131 kurumlar vergisi matrah\u0131ndan indirilebilir. Bu durum 26 Seri No.lu Tebli\u011fde de ayr\u0131ca \u00f6rneklendirilmi\u015ftir.
\nAncak \u0130FM’deki her gelir vergisiz de\u011fildir
\n\u00d6rne\u011fin \u0130FM’deki bir \u015firketin;
\n\u2022\ttransit ticaretten 2.000.000 TL,
\n\u2022\tT\u00fcrkiye’deki m\u00fc\u015fterilere yapt\u0131\u011f\u0131 sat\u0131\u015flardan 3.000.000 TL,
\n\u2022\tba\u015fka faaliyetlerinden 1.000.000 TL
\nkazan\u00e7 elde etti\u011fini varsayal\u0131m.
\n%100 indirim yaln\u0131zca \u015fartlar\u0131 sa\u011flayan 2.000.000 TL transit ticaret kazanc\u0131 a\u00e7\u0131s\u0131ndan uygulanacakt\u0131r.
\nDi\u011fer kazan\u00e7lar s\u0131rf \u015firket \u0130FM’de bulundu\u011fu i\u00e7in KVK 10\/1-(i) kapsam\u0131nda indirilemez.
\n________________________________________
\n5. End\u00fcstri B\u00f6lgelerinde %100 \u0130ndirim
\n4737 say\u0131l\u0131 End\u00fcstri B\u00f6lgeleri Kanunu kapsam\u0131nda kurulan end\u00fcstri b\u00f6lgelerinin tamam\u0131 otomatik olarak %100 indirimden yararlanmamaktad\u0131r.
\nKanunda;
\nb\u00f6lgenin yabanc\u0131 yat\u0131r\u0131m yo\u011funlu\u011funa g\u00f6re Cumhurba\u015fkan\u0131nca uygun bulunan end\u00fcstri b\u00f6lgelerinde faaliyet g\u00f6steren kurumlar i\u00e7in oran %100 olarak belirlenmi\u015ftir.
\nDolay\u0131s\u0131yla bir \u015firket end\u00fcstri b\u00f6lgesinde faaliyet g\u00f6steriyor diye do\u011frudan %100 oran uygulanmamal\u0131d\u0131r.
\n\u00d6ncelikle ilgili end\u00fcstri b\u00f6lgesinin bu kapsamda Cumhurba\u015fkan\u0131nca uygun bulunup bulunmad\u0131\u011f\u0131 kontrol edilmelidir.
\n\u015eartlar\u0131 sa\u011flayan b\u00f6lgede faaliyet g\u00f6steriliyorsa;
\n1.000.000 TL transit ticaret kazanc\u0131 \u2192 1.000.000 TL indirim
\nm\u00fcmk\u00fcn olacakt\u0131r.
\n________________________________________
\n6. Kazanc\u0131n T\u00fcrkiye’ye Transfer Edilmesi \u015eart\u0131
\n%95 veya %100 indirimden yararlanabilmek i\u00e7in en \u00f6nemli \u015fartlardan biri kazanc\u0131n T\u00fcrkiye’ye transfer edilmesidir.
\nKazanc\u0131n;
\nelde edildi\u011fi hesap d\u00f6nemine ili\u015fkin y\u0131ll\u0131k kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye’ye transfer edilmi\u015f olmas\u0131 gerekir.
\n\u00d6rne\u011fin takvim y\u0131l\u0131 kullanan bir \u015firketin 2026 y\u0131l\u0131 transit ticaret kazanc\u0131 bak\u0131m\u0131ndan transfer \u015fart\u0131n\u0131n, 2026 y\u0131l\u0131 kurumlar vergisi beyannamesinin verilmesi gereken s\u00fcre sonuna kadar yerine getirilmesi gerekir.
\nS\u00fcresi i\u00e7erisinde T\u00fcrkiye’ye getirilmeyen kazan\u00e7 i\u00e7in indirim uygulanamaz.
\nKazanc\u0131n daha sonraki y\u0131lda T\u00fcrkiye’ye getirilmesi de ge\u00e7mi\u015f d\u00f6nem bak\u0131m\u0131ndan indirim hakk\u0131n\u0131 yeniden do\u011furmaz.
\n________________________________________
\n7. Mallar\u0131n G\u00fcmr\u00fckl\u00fc Antrepoya Gelmesi
\nKanun metninde \u201cT\u00fcrkiye’ye getirilmeksizin\u201d ifadesi bulunmakla birlikte, 26 Seri No.lu Tebli\u011f g\u00fcmr\u00fckl\u00fc antrepolar a\u00e7\u0131s\u0131ndan \u00f6nemli bir a\u00e7\u0131klama yapm\u0131\u015ft\u0131r.
\nYurt d\u0131\u015f\u0131ndan al\u0131nan mal T\u00fcrkiye’deki g\u00fcmr\u00fckl\u00fc antrepoya gelebilir.
\nMal;
\n\u2022\tserbest dola\u015f\u0131ma sokulmazsa,
\n\u2022\therhangi bir i\u015fleme tabi tutulmazsa,
\n\u2022\tT\u00fcrkiye’deki bir al\u0131c\u0131ya sat\u0131lmazsa,
\n\u2022\tdo\u011frudan yurt d\u0131\u015f\u0131ndaki al\u0131c\u0131ya g\u00f6nderilirse,
\n%95 indirim uygulanabilecektir.
\nTebli\u011f \u00f6rne\u011fi
\nAlmanya \u2192 T\u00fcrkiye’deki g\u00fcmr\u00fckl\u00fc antrepo \u2192 Bulgaristan
\nMal T\u00fcrkiye’deki antrepoda beklemekte ancak ithalat i\u015flemi yap\u0131larak serbest dola\u015f\u0131ma sokulmamaktad\u0131r.
\nMal \u00fczerinde herhangi bir i\u015flem yap\u0131lmadan Bulgaristan’daki m\u00fc\u015fteriye g\u00f6nderilmektedir.
\nNet kazan\u00e7:
\n2.000.000 TL
\nise;
\n2.000.000 \u00d7 %95 = 1.900.000 TL
\nindirim uygulanabilir.
\nTebli\u011fdeki \u00d6rnek 4 do\u011frudan bu duruma ili\u015fkindir.
\nAntrepoda hangi durumda indirim kaybedilir?
\n\u0130\u015flem\tSonu\u00e7
\nAntrepo \u2192 yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteri\t\u2705 %95 indirim
\nAntrepo \u2192 T\u00fcrkiye’deki m\u00fc\u015fteri\t\u274c \u0130ndirim yok
\nMal\u0131n serbest dola\u015f\u0131ma sokulmas\u0131 \u2192 sonradan ihracat\t\u274c KVK 10\/1-i kapsam\u0131ndaki %95 indirim yok
\nAntrepoda mal\u0131n aynen bekletilip yurt d\u0131\u015f\u0131na g\u00f6nderilmesi\t\u2705 \u0130ndirim uygulanabilir
\nBuradaki temel ayr\u0131m, mal\u0131n T\u00fcrkiye’ye ithal edilerek serbest dola\u015f\u0131ma sokulup sokulmad\u0131\u011f\u0131d\u0131r.
\n________________________________________
\n8. Serbest B\u00f6lgeye Gelen Mallarda Durum
\nSerbest b\u00f6lgelerde durum g\u00fcmr\u00fckl\u00fc antrepo kadar a\u00e7\u0131k de\u011fildir.
\n3218 say\u0131l\u0131 Serbest B\u00f6lgeler Kanununa g\u00f6re serbest b\u00f6lgeler T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinin par\u00e7alar\u0131 olmakla birlikte, serbest dola\u015f\u0131mda olmayan e\u015fya a\u00e7\u0131s\u0131ndan ithalat vergileri, ticaret politikas\u0131 \u00f6nlemleri ve kambiyo mevzuat\u0131 bak\u0131m\u0131ndan T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda kabul edilmektedir.
\n\u00d6rne\u011fin;
\n\u00c7in \u2192 Mersin Serbest B\u00f6lgesi \u2192 Almanya
\n\u015feklinde ger\u00e7ekle\u015ftirilen bir i\u015flemde;
\nmal T\u00fcrkiye’de serbest dola\u015f\u0131ma girmiyor, \u00fczerinde i\u015flem yap\u0131lm\u0131yor ve yeniden yurt d\u0131\u015f\u0131na g\u00f6nderiliyorsa i\u015flem ekonomik ve g\u00fcmr\u00fck niteli\u011fi itibar\u0131yla antrepo i\u015flemine olduk\u00e7a yak\u0131nd\u0131r.
\nAncak 26 Seri No.lu Kurumlar Vergisi Genel Tebli\u011finde g\u00fcmr\u00fckl\u00fc antrepo i\u00e7in a\u00e7\u0131k\u00e7a \u00f6rnek verilmesine ra\u011fmen, serbest b\u00f6lgeye gelen mal\u0131n aynen tekrar yurt d\u0131\u015f\u0131na g\u00f6nderilmesi bak\u0131m\u0131ndan ayn\u0131 a\u00e7\u0131kl\u0131kta bir \u00f6rnek bulunmamaktad\u0131r.
\nBu nedenle mevcut d\u00fczenleme bak\u0131m\u0131ndan de\u011ferlendirmemiz:
\n\u0130\u015flem\tKVK 10\/1-i
\nYurt d\u0131\u015f\u0131 \u2192 do\u011frudan ba\u015fka \u00fclke\t\u2705 %95
\nYurt d\u0131\u015f\u0131 \u2192 g\u00fcmr\u00fckl\u00fc antrepo \u2192 yurt d\u0131\u015f\u0131\t\u2705 %95 \u2013 Tebli\u011f a\u00e7\u0131k
\nYurt d\u0131\u015f\u0131 \u2192 antrepo \u2192 T\u00fcrkiye\t\u274c
\nYurt d\u0131\u015f\u0131 \u2192 serbest b\u00f6lge \u2192 yurt d\u0131\u015f\u0131\t\u26a0\ufe0f G\u00fc\u00e7l\u00fc hukuki gerek\u00e7e var ancak Tebli\u011f a\u00e7\u0131k de\u011fil
\nYurt d\u0131\u015f\u0131 \u2192 serbest b\u00f6lge \u2192 T\u00fcrkiye\t\u274c Transit ticaret indirimi bak\u0131m\u0131ndan uygun de\u011fil
\nDolay\u0131s\u0131yla \u00f6nemli tutarlardaki serbest b\u00f6lge \u2192 yurt d\u0131\u015f\u0131 i\u015flemlerinde, %95 indirimin uygulanmas\u0131ndan \u00f6nce Gelir \u0130daresinden \u00f6zelge al\u0131nmas\u0131 vergi g\u00fcvenli\u011fi a\u00e7\u0131s\u0131ndan uygun olacakt\u0131r.
\n________________________________________
\n9. Serbest B\u00f6lgedeki \u00dcretim \u0130stisnas\u0131yla Kar\u0131\u015ft\u0131r\u0131lmamal\u0131d\u0131r
\nSerbest b\u00f6lgedeki bir mal\u0131n transit \u015fekilde al\u0131n\u0131p sat\u0131lmas\u0131 ile serbest b\u00f6lgede \u00fcretim yap\u0131lmas\u0131 ayn\u0131 d\u00fczenleme de\u011fildir.
\n3218 say\u0131l\u0131 Serbest B\u00f6lgeler Kanunu kapsam\u0131nda \u00fcretim faaliyetinde bulunan m\u00fckelleflerin b\u00f6lgede imal ettikleri \u00fcr\u00fcnlere ili\u015fkin ayr\u0131 kurumlar vergisi istisnas\u0131 bulunmaktad\u0131r.
\n2026 y\u0131l\u0131ndan itibaren serbest b\u00f6lgede imal edilen \u00fcr\u00fcnlerin;
\nyurt d\u0131\u015f\u0131na, ayn\u0131 serbest b\u00f6lge i\u00e7ine veya di\u011fer serbest b\u00f6lgelere
\nsat\u0131\u015f\u0131ndan elde edilen kazan\u00e7lar \u015fartlar\u0131 \u00e7er\u00e7evesinde istisna kapsam\u0131ndad\u0131r.
\nDolay\u0131s\u0131yla serbest b\u00f6lgede \u00fcretim yapan bir \u015firket a\u00e7\u0131s\u0131ndan \u00f6nce 3218 say\u0131l\u0131 Kanundaki \u00fcretim istisnas\u0131n\u0131n, transit ticaret yapan \u015firket a\u00e7\u0131s\u0131ndan ise KVK 10\/1-(i) indiriminin de\u011ferlendirilmesi gerekir.
\n________________________________________
\n10. KDV A\u00e7\u0131s\u0131ndan Transit Ticaret
\nYurt d\u0131\u015f\u0131nda bulunan bir mal\u0131n yurt d\u0131\u015f\u0131ndan sat\u0131n al\u0131narak T\u00fcrkiye’ye getirilmeden yine yurt d\u0131\u015f\u0131nda teslim edilmesi, teknik olarak T\u00fcrkiye’de bir KDV istisnas\u0131 uygulanmas\u0131 anlam\u0131na gelmemektedir.
\nEsas olan, teslimin T\u00fcrkiye’de ger\u00e7ekle\u015fmemesi nedeniyle i\u015flemin T\u00fcrk KDV’sinin konusuna girmemesidir.
\nGelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n 10.01.2024 tarihli \u00f6zelgesinde de Almanya’dan sat\u0131n al\u0131nan mallar\u0131n T\u00fcrkiye’ye ithal edilmeden Almanya’daki m\u00fc\u015fteriye sat\u0131lmas\u0131 i\u015fleminde teslimin T\u00fcrkiye’de ger\u00e7ekle\u015fmemesi nedeniyle i\u015flemin T\u00fcrk KDV’sinin konusuna girmedi\u011fi a\u00e7\u0131klanm\u0131\u015ft\u0131r.
\nDolay\u0131s\u0131yla klasik \u00f6rnekte:
\nAlmanya \u2192 T\u00fcrkiye’deki \u015firket \u2192 Fransa
\n\u015feklindeki transit ticaret sat\u0131\u015f faturas\u0131nda T\u00fcrkiye’de KDV hesaplanmas\u0131 s\u00f6z konusu olmayacakt\u0131r.
\nAncak i\u015flemin ger\u00e7ekle\u015fti\u011fi yabanc\u0131 \u00fclkede yerel KDV\/VAT y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn do\u011fup do\u011fmad\u0131\u011f\u0131 ayr\u0131ca o \u00fclkenin mevzuat\u0131na g\u00f6re de\u011ferlendirilmelidir.
\n________________________________________
\n11. %95 \u0130ndirim Beyannamede Nas\u0131l Uygulanacakt\u0131r?
\nBurada \u00f6nemli olan nokta, %95’lik tutar\u0131n muhasebe kay\u0131tlar\u0131nda gelirden \u00e7\u0131kar\u0131lmamas\u0131d\u0131r.
\nTransit ticaret kazanc\u0131 ticari bilan\u00e7o k\u00e2r\u0131na normal \u015fekilde dahil edilir.
\nSonras\u0131nda KVK 10\/1-(i) kapsam\u0131ndaki tutar kurumlar vergisi beyannamesinde indirim konusu yap\u0131l\u0131r.
\n\u00d6rnek
\n\u015eirketin;
\nnormal faaliyetlerinden kazanc\u0131: 2.000.000 TL
\ntransit ticaretten net kazanc\u0131: 1.500.000 TL
\nolsun.
\nTicari bilan\u00e7o k\u00e2r\u0131:
\n3.500.000 TL
\nTransit ticaret indirimi:
\n1.500.000 \u00d7 %95 = 1.425.000 TL
\nDi\u011fer unsurlar bulunmad\u0131\u011f\u0131 varsay\u0131m\u0131yla indirimin ard\u0131ndan kalan tutar:
\n3.500.000 \u2212 1.425.000 = 2.075.000 TL
\nolacakt\u0131r.
\nYani transit ticaret kazanc\u0131 muhasebede normal kazan\u00e7 olarak durmakta; 1.425.000 TL beyanname \u00fczerinde indirim konusu yap\u0131lmaktad\u0131r.
\n\u0130ndirim kapsam\u0131ndaki has\u0131lat, maliyet ve giderlerin di\u011fer faaliyetlerden ayr\u0131 olarak izlenmesi \u00f6nem ta\u015f\u0131maktad\u0131r. KVK Genel Tebli\u011fi de indirim kapsam\u0131ndaki kazanc\u0131n belirlenebilmesi i\u00e7in bu ayr\u0131m\u0131n muhasebe kay\u0131tlar\u0131nda yap\u0131lmas\u0131n\u0131 \u00f6ng\u00f6rmektedir.
\n________________________________________
\n12. %95 \u0130ndirimin Ard\u0131ndan Kalan %5 ve \u0130hracat Oran\u0131
\nYurt d\u0131\u015f\u0131ndan sat\u0131n al\u0131nan mallar\u0131n T\u00fcrkiye’ye girmeksizin ba\u015fka bir \u00fclkedeki m\u00fc\u015fteriye sat\u0131lmas\u0131, KVK’n\u0131n kurumlar vergisi oran\u0131na ili\u015fkin h\u00fck\u00fcmleri bak\u0131m\u0131ndan da ihracat faaliyeti olarak kabul edilmektedir.
\nGelir \u0130daresinin g\u00fcncel Kurumlar Vergisi Oran Rehberinde, bu faaliyetten elde edilen ihracat kazan\u00e7lar\u0131na 5 puan indirimli kurumlar vergisi oran\u0131 uygulanabilece\u011fi a\u00e7\u0131k\u00e7a belirtilmektedir.
\nBu nedenle klasik transit mal ticaretinde, %95 indirim sonras\u0131nda vergilendirilecek kalan kazan\u00e7 bak\u0131m\u0131ndan ayr\u0131ca 5 puanl\u0131k ihracat oran\u0131 indiriminin \u015fartlar\u0131 de\u011ferlendirilmelidir.
\n\u00d6rne\u011fin 1.000.000 TL transit ticaret kazanc\u0131 i\u00e7in:
\nHesaplama\tTutar
\nTransit ticaret kazanc\u0131\t1.000.000 TL
\n%95 KVK 10\/1-i indirimi\t950.000 TL
\nKalan kazan\u00e7\t50.000 TL
\nGenel KV oran\u0131 %25 kabul edilirse\t12.500 TL
\n5 puan ihracat indirimi uygulanabiliyorsa %20 \u00fczerinden\t10.000 TL
\nBu durumda, di\u011fer \u015fartlar\u0131n da sa\u011fland\u0131\u011f\u0131 \u00f6rnekte efektif vergi y\u00fck\u00fc 1.000.000 TL kazan\u00e7 \u00fczerinden 10.000 TL, yani yakla\u015f\u0131k %1 seviyesine kadar d\u00fc\u015febilmektedir.
\nArac\u0131l\u0131k\/komisyon gelirlerinde ise 5 puanl\u0131k ihracat oran\u0131 indiriminin \u015fartlar\u0131 transit mal\u0131n \u015firket taraf\u0131ndan do\u011frudan al\u0131n\u0131p sat\u0131ld\u0131\u011f\u0131 i\u015flemden ayr\u0131 de\u011ferlendirilmelidir.
\n________________________________________
\n13. Yurt \u0130\u00e7i Asgari Kurumlar Vergisi
\n7582 say\u0131l\u0131 Kanun ile KVK 10\/1-(i) kapsam\u0131ndaki bu indirim, yurt i\u00e7i asgari kurumlar vergisi uygulamas\u0131 bak\u0131m\u0131ndan da dikkate al\u0131nacak \u015fekilde d\u00fczenlenmi\u015ftir.
\nBu nedenle kanundaki \u015fartlar\u0131 sa\u011flayan %95 veya %100 transit ticaret indiriminin, yaln\u0131zca %10’luk yurt i\u00e7i asgari kurumlar vergisi uygulamas\u0131 nedeniyle tamamen etkisiz hale gelmesi \u00f6nlenmi\u015ftir.
\n________________________________________
\n14. Uygulamada Hangi Belgeler Saklanmal\u0131d\u0131r?
\nVergi incelemesinde i\u015flemin ger\u00e7ek niteli\u011finin ve indirim \u015fartlar\u0131n\u0131n ispatlanabilmesi a\u00e7\u0131s\u0131ndan \u00f6zellikle;
\n\u2022\tyurt d\u0131\u015f\u0131 al\u0131\u015f faturalar\u0131,
\n\u2022\tyurt d\u0131\u015f\u0131 sat\u0131\u015f faturalar\u0131,
\n\u2022\tta\u015f\u0131ma ve sevk belgeleri,
\n\u2022\tkon\u015fimento \/ CMR vb. belgeler,
\n\u2022\tantrepo giri\u015f ve \u00e7\u0131k\u0131\u015f belgeleri,
\n\u2022\tmal\u0131n serbest dola\u015f\u0131ma sokulmad\u0131\u011f\u0131n\u0131 g\u00f6steren g\u00fcmr\u00fck kay\u0131tlar\u0131,
\n\u2022\tal\u0131c\u0131 ve sat\u0131c\u0131n\u0131n yurt d\u0131\u015f\u0131ndaki durumunu g\u00f6steren belgeler,
\n\u2022\tarac\u0131l\u0131k s\u00f6zle\u015fmeleri,
\n\u2022\tbanka transfer kay\u0131tlar\u0131,
\n\u2022\tkazanc\u0131n s\u00fcresinde T\u00fcrkiye’ye transfer edildi\u011fini g\u00f6steren banka dekontlar\u0131,
\n\u2022\t\u0130FM bak\u0131m\u0131ndan kat\u0131l\u0131mc\u0131 belgesi,
\n\u2022\tend\u00fcstri b\u00f6lgelerinde ilgili b\u00f6lgenin Cumhurba\u015fkan\u0131nca uygun bulundu\u011funu g\u00f6steren d\u00fczenlemeler
\nd\u00fczenli olarak muhafaza edilmelidir.
\nAyr\u0131ca indirim kapsam\u0131ndaki has\u0131lat, maliyet ve giderlerin di\u011fer faaliyetlerden ayr\u0131 \u015fekilde muhasebele\u015ftirilmesi gerekmektedir.
\n________________________________________
\n15. Toplu Uygulama Tablosu
\n\u0130\u015flem \/ M\u00fckellef\t\u0130ndirim
\nYurt d\u0131\u015f\u0131ndan al\u0131nan mal \u2192 T\u00fcrkiye’ye gelmeden ba\u015fka \u00fclkeye sat\u0131\u015f\t%95
\nYurt d\u0131\u015f\u0131ndaki sat\u0131c\u0131 ile yurt d\u0131\u015f\u0131ndaki al\u0131c\u0131 aras\u0131ndaki ticarete arac\u0131l\u0131k\t%95
\nArac\u0131l\u0131kta al\u0131c\u0131 veya sat\u0131c\u0131 T\u00fcrkiye’de\tYok
\n\u0130stanbul Finans Merkezi + kat\u0131l\u0131mc\u0131 belgesi + uygun transit ticaret\t%100
\n\u0130FM’de faaliyet var ancak kat\u0131l\u0131mc\u0131 belgesi yok\t\u0130FM’ye \u00f6zg\u00fc %100 uygulanamaz
\n\u0130FM kat\u0131l\u0131mc\u0131s\u0131n\u0131n transit ticaret d\u0131\u015f\u0131ndaki kazanc\u0131\t%100 indirim uygulanmaz
\nCumhurba\u015fkan\u0131nca uygun bulunan end\u00fcstri b\u00f6lgesi + uygun transit ticaret\t%100
\nS\u0131radan bir end\u00fcstri b\u00f6lgesi\tGenel \u015fartlar varsa %95; %100 otomatik de\u011fil
\nYurt d\u0131\u015f\u0131 \u2192 g\u00fcmr\u00fckl\u00fc antrepo \u2192 yurt d\u0131\u015f\u0131\t%95
\nAntrepodaki mal\u0131n T\u00fcrkiye’ye ithali\t%95 uygulanmaz
\nYurt d\u0131\u015f\u0131 \u2192 serbest b\u00f6lge \u2192 yurt d\u0131\u015f\u0131\tBelirsiz; \u00f6zelge \u00f6nerilir
\nSerbest b\u00f6lge \u2192 T\u00fcrkiye\tTransit ticaret %95 indirimi kapsam\u0131nda de\u011fil
\nSerbest b\u00f6lgede \u00fcretim\t3218 say\u0131l\u0131 Kanundaki ayr\u0131 istisna de\u011ferlendirilir
\n________________________________________
\nSONU\u00c7
\n7582 say\u0131l\u0131 Kanunla birlikte transit ticaret ve yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015fen mal al\u0131m-sat\u0131mlar\u0131na arac\u0131l\u0131k faaliyetleri a\u00e7\u0131s\u0131ndan \u00f6nemli bir kurumlar vergisi avantaj\u0131 getirilmi\u015ftir.
\nGenel olarak \u015fartlar\u0131 sa\u011flayan kurumlarda ilgili net kazanc\u0131n %95’i kurumlar vergisi matrah\u0131ndan indirilebilir.
\n\u0130stanbul Finans Merkezi’nde 7412 say\u0131l\u0131 Kanun kapsam\u0131nda kat\u0131l\u0131mc\u0131 belgesiyle faaliyet g\u00f6steren kurumlarda ve Cumhurba\u015fkan\u0131nca uygun bulunan belirli end\u00fcstri b\u00f6lgelerinde ise ayn\u0131 faaliyetlerden elde edilen kazan\u00e7 bak\u0131m\u0131ndan indirim oran\u0131 %100’d\u00fcr.
\nG\u00fcmr\u00fckl\u00fc antrepoya gelen mallar\u0131n serbest dola\u015f\u0131ma sokulmadan ve i\u015fleme tabi tutulmadan yeniden yurt d\u0131\u015f\u0131na g\u00f6nderilmesi durumunda da Tebli\u011fdeki a\u00e7\u0131k \u00f6rnek do\u011frultusunda indirimden yararlan\u0131labilmektedir.
\nSerbest b\u00f6lge \u00fczerinden ger\u00e7ekle\u015ftirilen benzer transit i\u015flemler bak\u0131m\u0131ndan ise antrepo uygulamas\u0131ndaki kadar a\u00e7\u0131k bir idari d\u00fczenleme bulunmad\u0131\u011f\u0131ndan, \u00f6nemli tutarl\u0131 i\u015flemlerde \u00f6zelge al\u0131nmas\u0131 uygun olacakt\u0131r.
\nUygulamada \u00f6zellikle mal\u0131n hareketi, al\u0131c\u0131-sat\u0131c\u0131 konumu, T\u00fcrkiye’ye transfer \u015fart\u0131, \u0130FM kat\u0131l\u0131mc\u0131 belgesi, antrepo\/serbest b\u00f6lge stat\u00fcs\u00fc ve faaliyet kazanc\u0131n\u0131n ayr\u0131 muhasebele\u015ftirilmesi hususlar\u0131 titizlikle takip edilmelidir.
\nYasal Dayanak:
\n5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu md. 10\/1-(i), md. 32 ve md. 32\/C; 7582 say\u0131l\u0131 Kanun; Kurumlar Vergisi Genel Tebli\u011fi (Seri No: 1) ve 26 Seri No.lu De\u011fi\u015fiklik Tebli\u011fi; 7412 say\u0131l\u0131 \u0130stanbul Finans Merkezi Kanunu; 4737 say\u0131l\u0131 End\u00fcstri B\u00f6lgeleri Kanunu; 3218 say\u0131l\u0131 Serbest B\u00f6lgeler Kanunu; 3065 say\u0131l\u0131 KDV Kanunu.<\/p>\n
95% \/ 100% Corporate Tax Deduction for Transit Trade and Purchases and Sales of Goods Conducted Abroad<\/strong><\/p>\n 1. Summary of the Regulation 1. D\u00fczenlemenin \u00d6zeti 7582 say\u0131l\u0131 Kanun ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu’nun 10\/1-(i) bendinde \u00f6nemli bir de\u011fi\u015fiklik yap\u0131lm\u0131\u015f ve transit ticaret ile yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015fen mal al\u0131m-sat\u0131mlar\u0131na arac\u0131l\u0131k faaliyetleri bak\u0131m\u0131ndan kapsam geni\u015fletilmi\u015ftir. Yeni d\u00fczenlemeye g\u00f6re; yurt d\u0131\u015f\u0131ndan sat\u0131n al\u0131nan mallar\u0131n T\u00fcrkiye’ye getirilmeksizin yurt d\u0131\u015f\u0131nda sat\u0131lmas\u0131ndan veya yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015fen mal al\u0131m-sat\u0131mlar\u0131na arac\u0131l\u0131k edilmesinden elde edilen […]<\/p>\n","protected":false},"author":1,"featured_media":238,"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\/290"}],"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=290"}],"version-history":[{"count":1,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/290\/revisions"}],"predecessor-version":[{"id":291,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/290\/revisions\/291"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media\/238"}],"wp:attachment":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media?parent=290"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/categories?post=290"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/tags?post=290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nLaw No. 7582 introduced a significant amendment to subparagraph 10\/1-(i) of the Corporate Tax Law No. 5520 and expanded the scope with respect to transit trade and intermediary activities for purchases and sales of goods conducted abroad.
\nUnder the new regulation;
\ngenerally, 95% of the income derived from selling goods purchased abroad without bringing them into T\u00fcrkiye, or from acting as an intermediary in purchases and sales of goods conducted abroad, may be deducted from corporate income.
\nHowever;
\nfor entities operating in the Istanbul Financial Center with a participant certificate under Law No. 7412, and for entities operating in industrial zones established under the Industrial Zones Law No. 4737 and approved by the President based on the intensity of foreign investment, the deduction rate will be 100%.
\nAccordingly, the regulation can be summarized briefly as follows:
\nTaxpayer status\tDeduction rate
\nCorporate taxpayers generally\t95%
\nEntities operating in the Istanbul Financial Center with a participant certificate\t100%
\nEntities operating in certain industrial zones approved by the President\t100%
\nImportant: Operating in the Istanbul Financial Center does not mean that all of a company’s income will be deducted for tax purposes. The 100% rate applies only to income arising from transit trade or intermediary activities for purchases and sales of goods abroad that fall within the scope of KVK 10\/1-(i).
\n________________________________________
\n2. Which Transactions Are Covered by the Deduction?
\nThe regulation essentially covers two groups of activities.
\nA) Purchase of goods by the company and sale abroad
\nA company in T\u00fcrkiye purchases goods from a foreign company, but the goods are sold to a customer in another country without being imported into T\u00fcrkiye.
\nFor example:
\nSeller in Germany \u2192 Company in T\u00fcrkiye \u2192 Customer in France
\nThe goods;
\nGermany \u2192 France
\nif they move in this manner, the transaction may fall within the scope of KVK 10\/1-(i).
\nThe Communiqu\u00e9 also provides an example in which, where the conditions are met, TL 950,000 of the TL 1,000,000 income obtained from selling goods purchased from Germany to a company in France without bringing the goods into T\u00fcrkiye may be deducted.
\nExample
\nDescription\tAmount
\nForeign sales revenue\tTL 10,000,000
\nCost of goods\tTL 8,000,000
\nOther expenses related to the activity\tTL 500,000
\nNet transit trade income\tTL 1,500,000
\n95% deduction\tTL 1,425,000
\nTaxable income\tTL 75,000
\nThe point to be noted here is that the 95% deduction applies to net income, not to gross sales revenue.
\n________________________________________
\n3. Intermediation in Purchases and Sales of Goods Abroad
\nThe company is not required to purchase the goods in its own name.
\nA company in T\u00fcrkiye may also fall within the scope by acting as an intermediary in a trade of goods between two companies located entirely abroad and earning commission or intermediary income.
\nFor example:
\nSeller in Italy \u2194 Intermediary company in T\u00fcrkiye \u2194 Buyer in Egypt
\nAssume that the company in T\u00fcrkiye earns TL 400,000 in net intermediary income from this transaction.
\nIf the conditions are met:
\n400,000 \u00d7 95% = TL 380,000
\nmay be deducted from corporate income.
\nTaxable portion:
\nTL 20,000
\nwill remain taxable. The Communiqu\u00e9 also provides an example of an intermediation transaction of the same nature.
\nImportant condition for intermediation
\nIn intermediary activities, neither the seller nor the buyer may be located in T\u00fcrkiye.
\nAccordingly;
\nTransaction\t95% Deduction
\nSeller in Italy \u2192 Buyer in Egypt\t\u2705 Yes
\nSeller in Italy \u2192 Buyer in T\u00fcrkiye\t\u274c No
\nSeller in T\u00fcrkiye \u2192 Buyer in Egypt\t\u274c No
\nThis condition is expressly regulated by law.
\n________________________________________
\n4. 100% Deduction in the Istanbul Financial Center
\nOne of the significant differences introduced by the regulation concerns entities operating in the Istanbul Financial Center.
\nFor entities operating in the Istanbul Financial Center Zone with a participant certificate obtained under the Istanbul Financial Center Law No. 7412, a 100% deduction applies to income within the scope of KVK 10\/1-(i), instead of the general 95% rate.
\nHowever, three points should be particularly emphasized:
\nCondition\tDescription
\nOperations in the IFC\tThe entity must operate in the Istanbul Financial Center Zone.
\nParticipant certificate\tA participant certificate under Law No. 7412 must be held. Merely renting an office in the IFC is not sufficient.
\nNature of income\tThe income must still arise from transit trade or intermediation in purchases and sales of goods abroad.
\nUnder Law No. 7412, a participant is defined as a natural or legal person, branch, or other specified entity that will operate in the office area of the IFC with a participant certificate.
\nIFC example
\n(A) Inc., which holds a participant certificate in the Istanbul Financial Center;
\npurchased goods from a company in Japan and sold them to a customer in the United Arab Emirates without the goods entering T\u00fcrkiye.
\nNet income from this transaction:
\nTL 2,000,000
\nlet us assume.
\nDeduction for an ordinary company:
\n2,000,000 \u00d7 95% = TL 1,900,000
\nwhereas;
\nfor an IFC participant:
\n2,000,000 \u00d7 100% = TL 2,000,000
\nmay be deducted.
\nTherefore, the entire amount of this income may be deducted from the corporate tax base. This situation is also specifically illustrated in Communiqu\u00e9 No. 26.
\nHowever, not all income earned in the IFC is tax-free
\nFor example, assume that a company in the IFC earns:
\n\u2022\tTL 2,000,000 from transit trade,
\n\u2022\tTL 3,000,000 from sales to customers in T\u00fcrkiye,
\n\u2022\tTL 1,000,000 from other activities
\nin income.
\nThe 100% deduction will apply only to the TL 2,000,000 transit trade income that meets the conditions.
\nOther income cannot be deducted under KVK 10\/1-(i) merely because the company is located in the IFC.
\n________________________________________
\n5. 100% Deduction in Industrial Zones
\nNot all industrial zones established under the Industrial Zones Law No. 4737 automatically qualify for the 100% deduction.
\nThe law provides that;
\nthe rate is set at 100% for entities operating in industrial zones approved by the President based on the intensity of foreign investment in the zone.
\nTherefore, the 100% rate should not be applied automatically merely because a company operates in an industrial zone.
\nFirst, it should be verified whether the relevant industrial zone has been approved by the President for this purpose.
\nIf the company operates in a qualifying zone;
\nTL 1,000,000 transit trade income \u2192 TL 1,000,000 deduction
\nwill be possible.
\n________________________________________
\n6. Requirement to Transfer the Income to T\u00fcrkiye
\nOne of the most important conditions for benefiting from the 95% or 100% deduction is that the income must be transferred to T\u00fcrkiye.
\nThe income;
\nmust be transferred to T\u00fcrkiye by the deadline for filing the annual corporate tax return for the accounting period in which the income was earned.
\nFor example, for a calendar-year company, the transfer requirement for 2026 transit trade income must be fulfilled by the deadline for filing the 2026 corporate tax return.
\nNo deduction may be applied to income that is not brought into T\u00fcrkiye within the prescribed period.
\nBringing the income into T\u00fcrkiye in a subsequent year does not restore the right to the deduction for the previous period.
\n________________________________________
\n7. Goods Entering a Customs-Bonded Warehouse
\nAlthough the wording \u201cwithout being brought into T\u00fcrkiye\u201d appears in the statutory provision, Communiqu\u00e9 No. 26 provides an important clarification regarding customs-bonded warehouses.
\nGoods purchased abroad may enter a customs-bonded warehouse in T\u00fcrkiye.
\nIf the goods;
\n\u2022\tare not released for free circulation,
\n\u2022\tare not subject to any processing,
\n\u2022\tare not sold to a buyer in T\u00fcrkiye,
\n\u2022\tare sent directly to a buyer abroad,
\nthe 95% deduction may be applied.
\nCommuniqu\u00e9 example
\nGermany \u2192 Customs-bonded warehouse in T\u00fcrkiye \u2192 Bulgaria
\nThe goods remain in the warehouse in T\u00fcrkiye but are not released for free circulation through import procedures.
\nThey are sent to the customer in Bulgaria without any processing being carried out on the goods.
\nNet income:
\nTL 2,000,000
\nif so;
\n2,000,000 \u00d7 95% = TL 1,900,000
\nmay be deducted.
\nExample 4 in the Communiqu\u00e9 directly concerns this situation.
\nWhen is the deduction lost for goods in a warehouse?
\nTransaction\tResult
\nWarehouse \u2192 customer abroad\t\u2705 95% deduction
\nWarehouse \u2192 customer in T\u00fcrkiye\t\u274c No deduction
\nGoods released for free circulation \u2192 subsequent export\t\u274c No 95% deduction under KVK 10\/1-(i)
\nGoods held unchanged in the warehouse and sent abroad\t\u2705 Deduction may be applied
\nThe fundamental distinction here is whether the goods are imported into T\u00fcrkiye and released for free circulation.
\n________________________________________
\n8. Treatment of Goods Entering a Free Zone
\nThe situation in free zones is not as clear as it is for customs-bonded warehouses.
\nUnder the Free Zones Law No. 3218, although free zones are parts of the Turkish Customs Territory, goods not in free circulation are treated as outside the Turkish Customs Territory with respect to import duties, trade policy measures, and foreign exchange legislation.
\nFor example;
\nChina \u2192 Mersin Free Zone \u2192 Germany
\nin a transaction carried out in this manner;
\nif the goods do not enter free circulation in T\u00fcrkiye, are not processed, and are re-exported, the transaction is quite similar to a warehouse transaction in terms of its economic and customs characteristics.
\nHowever, although Communiqu\u00e9 No. 26 of the Corporate Tax General Communiqu\u00e9 expressly provides an example for customs-bonded warehouses, there is no example with the same degree of clarity regarding goods entering a free zone and being re-exported in the same condition.
\nTherefore, our assessment under the current regulation is:
\nTransaction\tKVK 10\/1-(i)
\nAbroad \u2192 directly to another country\t\u2705 95%
\nAbroad \u2192 customs-bonded warehouse \u2192 abroad\t\u2705 95% \u2013 expressly stated in the Communiqu\u00e9
\nAbroad \u2192 warehouse \u2192 T\u00fcrkiye\t\u274c
\nAbroad \u2192 free zone \u2192 abroad\t\u26a0\ufe0f Strong legal basis, but not expressly addressed in the Communiqu\u00e9
\nAbroad \u2192 free zone \u2192 T\u00fcrkiye\t\u274c Not eligible for the transit trade deduction
\nAccordingly, for free-zone \u2192 abroad transactions involving significant amounts, obtaining a private ruling from the Revenue Administration before applying the 95% deduction would be appropriate from a tax-security perspective.
\n________________________________________
\n9. Should Not Be Confused with the Production Exemption in Free Zones
\nPurchasing and selling goods in transit through a free zone is not the same regulation as conducting production in a free zone.
\nThere is a separate corporate tax exemption under the Free Zones Law No. 3218 for taxpayers engaged in production activities in the zone in respect of products manufactured there.
\nAs of 2026, products manufactured in a free zone;
\nsold abroad, within the same free zone, or to other free zones
\nare covered by the exemption, subject to the applicable conditions.
\nTherefore, for a company engaged in production in a free zone, the production exemption under Law No. 3218 should first be evaluated, whereas for a company engaged in transit trade, the deduction under KVK 10\/1-(i) should be considered.
\n________________________________________
\n10. Transit Trade from a VAT Perspective
\nThe purchase of goods located abroad and their delivery abroad without bringing them into T\u00fcrkiye does not technically mean that a VAT exemption is applied in T\u00fcrkiye.
\nThe key point is that, because the delivery does not take place in T\u00fcrkiye, the transaction falls outside the scope of Turkish VAT.
\nThe Revenue Administration’s private ruling dated 10 January 2024 also states that the sale of goods purchased from Germany to a customer in Germany without importing the goods into T\u00fcrkiye falls outside the scope of Turkish VAT because the delivery does not take place in T\u00fcrkiye.
\nTherefore, in the classic example:
\nGermany \u2192 Company in T\u00fcrkiye \u2192 France
\nno Turkish VAT will be calculated on the sales invoice for the transit trade transaction.
\nHowever, whether a local VAT\/VAT obligation arises in the foreign country where the transaction takes place must be assessed separately under the legislation of that country.
\n________________________________________
\n11. How Is the 95% Deduction Applied on the Tax Return?
\nThe important point here is that the 95% amount is not removed from income in the accounting records.
\nTransit trade income is included in commercial balance-sheet profit in the normal manner.
\nSubsequently, the amount falling within the scope of KVK 10\/1-(i) is claimed as a deduction on the corporate tax return.
\nExample
\nThe company has;
\nincome from its ordinary activities: TL 2,000,000
\nnet income from transit trade: TL 1,500,000
\nlet us assume.
\nCommercial balance-sheet profit:
\nTL 3,500,000
\nTransit trade deduction:
\n1,500,000 \u00d7 95% = TL 1,425,000
\nAmount remaining after the deduction, assuming there are no other items:
\n3,500,000 \u2212 1,425,000 = TL 2,075,000
\nwill remain.
\nIn other words, transit trade income remains recorded as ordinary income in the accounts, while TL 1,425,000 is claimed as a deduction on the tax return.
\nIt is important to track the revenue, costs, and expenses within the scope of the deduction separately from other activities. The Corporate Tax General Communiqu\u00e9 also requires this separation in the accounting records so that the income eligible for the deduction can be determined.
\n________________________________________
\n12. The Remaining 5% After the 95% Deduction and the Export Tax Rate
\nThe sale of goods purchased abroad to a customer in another country without the goods entering T\u00fcrkiye is also considered an export activity for purposes of the provisions of the KVK concerning the corporate tax rate.
\nThe Revenue Administration’s current Corporate Tax Rate Guide expressly states that a corporate tax rate reduced by 5 percentage points may be applied to export income derived from this activity.
\nTherefore, in classic transit goods trade, the conditions for the additional 5-percentage-point export rate reduction should also be evaluated for the remaining income subject to tax after the 95% deduction.
\nFor example, for TL 1,000,000 of transit trade income:
\nCalculation\tAmount
\nTransit trade income\tTL 1,000,000
\n95% KVK 10\/1-(i) deduction\tTL 950,000
\nRemaining income\tTL 50,000
\nAssuming the general corporate tax rate is 25%\tTL 12,500
\nIf the 5-percentage-point export reduction applies, at 20%\tTL 10,000
\nIn this case, where the other conditions are also satisfied, the effective tax burden may fall to TL 10,000 on TL 1,000,000 of income, i.e. approximately 1%.
\nFor intermediary\/commission income, however, the conditions for the 5-percentage-point export rate reduction should be assessed separately from a transaction in which the transit goods are directly purchased and sold by the company.
\n________________________________________
\n13. Domestic Minimum Corporate Tax
\nLaw No. 7582 provides that this deduction under KVK 10\/1-(i) is also taken into account for purposes of the domestic minimum corporate tax regime.
\nAccordingly, the 95% or 100% transit trade deduction meeting the statutory conditions is prevented from being rendered completely ineffective solely due to the 10% domestic minimum corporate tax application.
\n________________________________________
\n14. Which Documents Should Be Retained in Practice?
\nIn particular, the following should be regularly retained in order to prove the actual nature of the transaction and the conditions for the deduction during a tax audit;
\n\u2022\tforeign purchase invoices,
\n\u2022\tforeign sales invoices,
\n\u2022\ttransport and shipping documents,
\n\u2022\tbills of lading \/ CMR and similar documents,
\n\u2022\twarehouse entry and exit documents,
\n\u2022\tcustoms records showing that the goods were not released for free circulation,
\n\u2022\tdocuments showing the foreign status\/location of the buyer and seller,
\n\u2022\tintermediation agreements,
\n\u2022\tbank transfer records,
\n\u2022\tbank receipts showing that the income was transferred to T\u00fcrkiye within the prescribed period,
\n\u2022\tparticipant certificate for the IFC,
\n\u2022\tdocuments evidencing that the relevant industrial zone has been approved by the President
\nshould be retained regularly.
\nIn addition, revenue, costs, and expenses within the scope of the deduction must be accounted for separately from other activities.
\n________________________________________
\n15. Consolidated Application Table
\nTransaction \/ Taxpayer\tDeduction
\nGoods purchased abroad \u2192 sale to another country without entering T\u00fcrkiye\t95%
\nIntermediation between a foreign seller and a foreign buyer\t95%
\nBuyer or seller in T\u00fcrkiye in an intermediation transaction\tNone
\nIstanbul Financial Center + participant certificate + qualifying transit trade\t100%
\nOperations in the IFC but no participant certificate\tIFC-specific 100% rate cannot be applied
\nIFC participant’s income other than transit trade income\t100% deduction does not apply
\nIndustrial zone approved by the President + qualifying transit trade\t100%
\nOrdinary industrial zone\t95% if general conditions are met; 100% is not automatic
\nAbroad \u2192 customs-bonded warehouse \u2192 abroad\t95%
\nImportation of goods from the warehouse into T\u00fcrkiye\t95% does not apply
\nAbroad \u2192 free zone \u2192 abroad\tUncertain; a private ruling is recommended
\nFree zone \u2192 T\u00fcrkiye\tNot within the scope of the 95% transit trade deduction
\nProduction in a free zone\tSeparate exemption under Law No. 3218 should be evaluated
\n________________________________________
\nCONCLUSION
\nLaw No. 7582 has introduced a significant corporate tax advantage for transit trade and intermediary activities involving purchases and sales of goods conducted abroad.
\nIn general, 95% of the relevant net income may be deducted from the corporate tax base for entities meeting the applicable conditions.
\nFor entities operating in the Istanbul Financial Center with a participant certificate under Law No. 7412, and in certain industrial zones approved by the President, the deduction rate for income derived from the same activities is 100%.
\nWhere goods entering a customs-bonded warehouse are re-exported without being released for free circulation or being processed, the deduction may also be applied in accordance with the express example in the Communiqu\u00e9.
\nFor similar transit transactions conducted through free zones, there is no administrative guidance as clear as the warehouse treatment; therefore, obtaining a private ruling would be appropriate for transactions involving significant amounts.
\nIn practice, particular attention should be paid to the movement of the goods, the status\/location of the buyer and seller, the requirement to transfer the income to T\u00fcrkiye, the IFC participant certificate, the warehouse\/free-zone status, and the separate accounting of income from the relevant activity.
\nLegal Basis:
\nCorporate Tax Law No. 5520, Articles 10\/1-(i), 32 and 32\/C; Law No. 7582; Corporate Tax General Communiqu\u00e9 (Serial No. 1) and Communiqu\u00e9 No. 26 Amending the General Communiqu\u00e9; Istanbul Financial Center Law No. 7412; Industrial Zones Law No. 4737; Free Zones Law No. 3218; VAT Law No. 3065.<\/p>\n","protected":false},"excerpt":{"rendered":"