{"id":3440,"date":"2026-02-23T06:40:21","date_gmt":"2026-02-23T06:40:21","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3440"},"modified":"2026-02-23T11:33:09","modified_gmt":"2026-02-23T11:33:09","slug":"kdv-gecici-17-madde-kapsaminda-tecil-terkin-uygulamasi-31-12-2025te-sona-erdi-2026-yili-icin-yeni-durum","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/kdv-gecici-17-madde-kapsaminda-tecil-terkin-uygulamasi-31-12-2025te-sona-erdi-2026-yili-icin-yeni-durum\/","title":{"rendered":"KDV Ge\u00e7ici 17. Madde Kapsam\u0131nda Tecil-Terkin Uygulamas\u0131 31.12.2025\u2019te Sona Erdi: 2026 Y\u0131l\u0131 \u0130\u00e7in Yeni Durum"},"content":{"rendered":"

1. Genel \u00c7er\u00e7eve<\/strong><\/p>\n\n\n\n

3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu\u2019nun Ge\u00e7ici 17. maddesi uyar\u0131nca, dahilde i\u015fleme ve ge\u00e7ici kabul rejimi kapsam\u0131nda ihra\u00e7 edilmesi planlanan mallar\u0131n \u00fcretiminde kullan\u0131lacak girdilerin yurt i\u00e7inden temininde tecil-terkin mekanizmas\u0131 uygulanabiliyordu.<\/p>\n\n\n\n

Bu d\u00fczenleme sayesinde, Dahilde \u0130\u015fleme \u0130zin Belgesi (D\u0130\u0130B) sahibi m\u00fckellefler, \u00fcretimde kullanacaklar\u0131 ham ve yard\u0131mc\u0131 maddeleri KDV hesaplanmaks\u0131z\u0131n temin edebilmekteydi. Sat\u0131c\u0131 taraf\u0131ndan hesaplanan KDV tecil edilmekte, ihracat\u0131n ger\u00e7ekle\u015fmesi halinde ise terkin edilmekteydi.<\/p>\n\n\n\n

Ancak s\u00f6z konusu uygulama i\u00e7in \u00f6ng\u00f6r\u00fclen s\u00fcre 31 Aral\u0131k 2025 tarihi itibar\u0131yla sona ermi\u015ftir.<\/p>\n\n\n\n

2. Yasal Dayanak ve Yetki<\/strong><\/p>\n\n\n\n

Ge\u00e7ici 17. madde kapsam\u0131nda uygulaman\u0131n usul ve esaslar\u0131n\u0131 belirleme konusunda Cumhurba\u015fkan\u0131na yetki verilmi\u015f; ihracat s\u00fcresi bak\u0131m\u0131ndan ise KDV Kanunu\u2019ndaki genel s\u00fcreler yerine dahilde i\u015fleme ve ge\u00e7ici kabul rejimlerinde \u00f6ng\u00f6r\u00fclen s\u00fcrelerin esas al\u0131naca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

\u0130hracat\u0131n s\u00fcresinde ger\u00e7ekle\u015ftirilmemesi halinde ise tecil edilen verginin, vergi ziya\u0131 cezas\u0131 ve gecikme faizi ile birlikte al\u0131c\u0131dan tahsil edilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n

3. S\u00fcre Uzat\u0131mlar\u0131 ve Son Durum<\/strong><\/p>\n\n\n\n

Ge\u00e7ici 17. madde ilk olarak 29.07.1998 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f ve ge\u00e7ici nitelikte d\u00fczenlenmi\u015ftir.<\/p>\n\n\n\n

Ba\u015flang\u0131\u00e7ta 31.12.2008 tarihinde sona ermesi planlanan uygulama; yap\u0131lan yasal de\u011fi\u015fikliklerle s\u0131ras\u0131yla 31.12.2015 ve 31.12.2020 tarihlerine kadar uzat\u0131lm\u0131\u015f, son olarak 7256 say\u0131l\u0131 Kanun ile 31.12.2025 tarihine kadar y\u00fcr\u00fcrl\u00fckte kalm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

Mevcut durumda ise 01.01.2026 itibar\u0131yla uygulaman\u0131n devam\u0131n\u0131 sa\u011flayan yeni bir kanuni d\u00fczenleme bulunmamaktad\u0131r.<\/p>\n\n\n\n

4. 01.01.2026 Sonras\u0131 Uygulama<\/strong><\/p>\n\n\n\n

Mevcut mevzuat \u00e7er\u00e7evesinde;<\/p>\n\n\n\n

D\u0130\u0130B veya ge\u00e7ici kabul rejimi kapsam\u0131nda \u0130hra\u00e7 edilmek \u00fczere \u00fcretilecek mallar\u0131n girdisi niteli\u011findeki yurt i\u00e7inden temin edilen ham ve yard\u0131mc\u0131 maddelerde tecil-terkin kapsam\u0131nda KDV\u2019siz teslim yap\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p>\n\n\n\n

Bu tarihten itibaren s\u00f6z konusu teslimlerde genel h\u00fck\u00fcmler \u00e7er\u00e7evesinde KDV hesaplanmas\u0131 gerekmektedir.<\/p>\n\n\n\n

\u00d6te yandan, dahilde i\u015fleme ve ge\u00e7ici kabul rejimi kapsam\u0131nda yap\u0131lan ithalat i\u015flemlerinde KDV istisnas\u0131 uygulamas\u0131 devam etmektedir.<\/p>\n\n\n\n

5. Geriye Y\u00fcr\u00fcrl\u00fck \u0130htimali<\/strong><\/p>\n\n\n\n

Ge\u00e7mi\u015f uygulamalarda, s\u00fcresi dolan Ge\u00e7ici 17. madde i\u00e7in daha sonra \u00e7\u0131kar\u0131lan kanunlarla geriye etkili s\u00fcre uzat\u0131m\u0131 yap\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu nedenle benzer bir d\u00fczenleme yap\u0131lmas\u0131 teorik olarak m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n

Ancak yeni bir yasal d\u00fczenleme y\u00fcr\u00fcrl\u00fc\u011fe girinceye kadar, 01.01.2026 tarihinden itibaren yap\u0131lan yurt i\u00e7i teslimlerde KDV hesaplanmas\u0131 gerekmektedir.<\/p>\n\n\n\n

6. Uygulaman\u0131n M\u00fckellefler A\u00e7\u0131s\u0131ndan Olas\u0131 Etkileri<\/strong><\/p>\n\n\n\n

\u0130hracat\u00e7\u0131 firmalar\u0131n nakit ak\u0131\u015f\u0131 \u00fczerinde ge\u00e7ici y\u00fck olu\u015fabilir.<\/p>\n\n\n\n

\u0130\u00e7 piyasadan tedarik edilen girdilerde finansman maliyeti artabilir.<\/p>\n\n\n\n

\u0130thal girdiler ile yerli girdiler aras\u0131ndaki maliyet dengesi yeniden de\u011ferlendirilebilir.<\/p>\n\n\n\n

Bu nedenle D\u0130\u0130B sahibi firmalar\u0131n 2026 y\u0131l\u0131 b\u00fct\u00e7e ve maliyet planlamalar\u0131n\u0131 g\u00f6zden ge\u00e7irmeleri \u00f6nem arz etmektedir.<\/p>\n\n\n\n

Sonu\u00e7<\/strong><\/p>\n\n\n\n

Ge\u00e7ici 17. madde kapsam\u0131nda uygulanan tecil-terkin mekanizmas\u0131 31.12.2025 tarihi itibar\u0131yla sona ermi\u015ftir. Yeni bir kanuni d\u00fczenleme yap\u0131lmad\u0131\u011f\u0131 s\u00fcrece, 01.01.2026 tarihinden itibaren D\u0130\u0130B kapsam\u0131nda yurt i\u00e7inden temin edilen girdilerde tecil-terkin uygulanmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p>\n\n\n\n

Geli\u015fmelerin yak\u0131ndan takip edilmesi gerekmektedir.<\/p>\n\n\n\n

Mali Y\u00f6ntem<\/strong><\/p>\n\n\n\n

Mali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k Sirk\u00fclerlerimizde yer alan bilgiler belli bir konunun veya konular\u0131n \u00e7ok geni\u015f kapsaml\u0131 bir \u015fekilde ele al\u0131nmas\u0131ndan ziyade genel \u00e7er\u00e7evede bilgi vermek ve yorum yapmak amac\u0131n\u0131 ta\u015f\u0131maktad\u0131r. Bu sirk\u00fclerler ile amac\u0131m\u0131z muhasebe, vergi, yat\u0131r\u0131m, dan\u0131\u015fmanl\u0131k alanlar\u0131nda veya di\u011fer t\u00fcrl\u00fc profesyonel ba\u011flamda tavsiye veya hizmet sunmak de\u011fildir. Bilgileri ki\u015fisel finansal veya ticari kararlar\u0131n\u0131zda yegane dayanak olarak kullanmaktan ziyade, konusuna hakim profesyonel bir dan\u0131\u015fmana ba\u015fvurman\u0131z tavsiye edilir. Bu sirk\u00fclerler ve i\u00e7eri\u011findeki bilgiler, olduklar\u0131 \u015fekliyle sunulmaktad\u0131r; \u201cMali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k\u201d bunlarla ilgili sarih veya z\u0131mni bir beyan ve garantide bulunmamaktad\u0131r. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu sirk\u00fclerlerin ve i\u00e7eri\u011findeki bilgilerin hata i\u00e7ermedi\u011fine veya belirli performans ve kalite kriterlerini kar\u015f\u0131lad\u0131\u011f\u0131na dair bir g\u00fcvence vermemektedir. Sirk\u00fclerleri ve i\u00e7eri\u011findeki bilgileri kullan\u0131m\u0131n\u0131z sonucunda ortaya \u00e7\u0131kabilecek her t\u00fcrl\u00fc risk taraf\u0131n\u0131za aittir ve bu kullan\u0131mdan kaynaklanan her t\u00fcrl\u00fc zarara dair risk ve sorumluluk tamamen taraf\u0131n\u0131zca \u00fcstlenilmektedir. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu kullan\u0131mdan dolay\u0131, (ihmalkarl\u0131k kaynakl\u0131 olanlar da dahil olmak \u00fczere) s\u00f6zle\u015fmesel bir dava, kanun veya haks\u0131z fiilden do\u011fan her t\u00fcrl\u00fc \u00f6zel, dolayl\u0131 veya ar\u0131zi zararlardan ve cezai tazminattan dolay\u0131 sorumlu tutulamaz.<\/em><\/p>","protected":false},"excerpt":{"rendered":"

1. Genel \u00c7er\u00e7eve 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu\u2019nun Ge\u00e7ici 17. maddesi uyar\u0131nca, dahilde i\u015fleme ve ge\u00e7ici kabul rejimi kapsam\u0131nda ihra\u00e7 edilmesi planlanan mallar\u0131n \u00fcretiminde kullan\u0131lacak girdilerin yurt i\u00e7inden temininde tecil-terkin mekanizmas\u0131 uygulanabiliyordu. Bu d\u00fczenleme sayesinde, Dahilde \u0130\u015fleme \u0130zin Belgesi (D\u0130\u0130B) sahibi m\u00fckellefler, \u00fcretimde kullanacaklar\u0131 ham ve yard\u0131mc\u0131 maddeleri KDV hesaplanmaks\u0131z\u0131n temin edebilmekteydi. Sat\u0131c\u0131 taraf\u0131ndan […]<\/p>","protected":false},"author":1,"featured_media":3466,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[8],"tags":[],"class_list":["post-3440","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mali-yontem-gundem"],"yoast_head":"\nKDV Ge\u00e7ici 17. Madde Kapsam\u0131nda Tecil-Terkin Uygulamas\u0131 31.12.2025\u2019te Sona Erdi: 2026 Y\u0131l\u0131 \u0130\u00e7in Yeni Durum - Mali Y\u00f6ntem<\/title>\n<meta name=\"description\" content=\"298-\u00c7, enflasyon muhasebe, yeniden de\u011ferleme, VUK\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.maliyontem.com.tr\/en\/kdv-gecici-17-madde-kapsaminda-tecil-terkin-uygulamasi-31-12-2025te-sona-erdi-2026-yili-icin-yeni-durum\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KDV Ge\u00e7ici 17. 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