{"id":3461,"date":"2026-02-23T11:17:48","date_gmt":"2026-02-23T11:17:48","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3461"},"modified":"2026-02-23T13:53:20","modified_gmt":"2026-02-23T13:53:20","slug":"kdv-genel-uygulama-tebliginde-yapilan-degisiklikler","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/kdv-genel-uygulama-tebliginde-yapilan-degisiklikler\/","title":{"rendered":"KDV Genel Uygulama Tebli\u011finde Yap\u0131lan De\u011fi\u015fiklikler"},"content":{"rendered":"<p>31 Ocak 2026 tarihli ve 33154 say\u0131l\u0131 Resm\u00ee Gazete \u2019de yay\u0131mlanan <strong>Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi (Seri No: 57)<\/strong> ile KDV uygulamas\u0131nda hem teknik hem de sistematik a\u00e7\u0131dan \u00f6nemli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. D\u00fczenleme; ithalatta KDV indirimi, iade s\u00fcre\u00e7leri, yem teslimlerindeki istisna, b\u00fcy\u00fck organizasyonlara tan\u0131nan muafiyetler ve H\u0130S\/\u0130TUS sertifikalar\u0131na ili\u015fkin s\u00fcreler gibi bir\u00e7ok ba\u015fl\u0131\u011f\u0131 kapsamaktad\u0131r.<\/p>\n\n\n\n<p>Tebli\u011f, \u00f6zellikle ithalat yapan ve KDV iadesi talep eden m\u00fckellefler a\u00e7\u0131s\u0131ndan uygulamaya do\u011frudan etki edecek niteliktedir.<\/p>\n\n\n\n<p><strong>1) \u0130thalatta G\u00f6zetim ve Benzeri Uygulamalarda KDV \u0130ndirimi S\u0131n\u0131rland\u0131r\u0131ld\u0131<\/strong><\/p>\n\n\n\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lan d\u00fczenleme ile; ithalatta g\u00f6zetim uygulamas\u0131, korunma \u00f6nlemleri ve haks\u0131z rekabetin \u00f6nlenmesine ili\u015fkin mevzuat kapsam\u0131nda KDV matrah\u0131nda olu\u015fan baz\u0131 art\u0131\u015flar \u00fczerinden hesaplanan KDV\u2019nin indirim konusu yap\u0131lamayaca\u011f\u0131 a\u00e7\u0131k \u015fekilde ortaya konmu\u015ftur.<\/p>\n\n\n\n<p>Ancak burada \u00f6nemli bir ayr\u0131m yap\u0131lm\u0131\u015ft\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ger\u00e7ek (CIF) bedel \u00fczerinden hesaplanan vergilere isabet eden KDV indirilebilir,<\/li>\n\n\n\n<li>G\u00f6zetim uygulamas\u0131 nedeniyle ortaya \u00e7\u0131kan ve tevsik edilemeyen tutarlara isabet eden KDV ise indirilemez.<\/li>\n<\/ul>\n\n\n\n<p>Bu ayr\u0131m \u00f6zellikle y\u00fcksek tutarl\u0131 ithalat yapan firmalar i\u00e7in ciddi finansal sonu\u00e7lar do\u011furabilecek niteliktedir.<\/p>\n\n\n\n<p><strong>1.1) Yeni Kontrol ve Raporlama Mekanizmas\u0131<\/strong><\/p>\n\n\n\n<p>7846 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 kapsam\u0131nda indirilemeyecek KDV\u2019nin indirim hesaplar\u0131na al\u0131nmad\u0131\u011f\u0131n\u0131n tespiti amac\u0131yla yeni bir kontrol sistemi getirilmi\u015ftir.<\/p>\n\n\n\n<p>Alt\u0131 ayl\u0131k d\u00f6nemler itibar\u0131yla:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130thalat tutar\u0131 belirlenen YMM tasdik s\u0131n\u0131r\u0131n\u0131 a\u015fm\u0131yorsa \u2192 M\u00fckellef yaz\u0131l\u0131 bildirim yapacak,<\/li>\n\n\n\n<li>S\u0131n\u0131r\u0131 a\u015f\u0131yorsa \u2192 \u00d6zel Ama\u00e7l\u0131 YMM Raporu ibraz edilecek.<\/li>\n<\/ul>\n\n\n\n<p>Tam tasdik s\u00f6zle\u015fmesi bulunan m\u00fckellefler i\u00e7in ayr\u0131ca \u00f6zel ama\u00e7l\u0131 rapor aranmayacakt\u0131r.<\/p>\n\n\n\n<p>Bu d\u00fczenleme 31 Ocak 2026 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>2) KDV \u0130ade S\u00fcrecinde 15 G\u00fcnl\u00fck D\u00fczeltme Hakk\u0131<\/strong><\/p>\n\n\n\n<p>KDV iadesi talep eden bir m\u00fckellefin do\u011frudan mal veya hizmet temin etti\u011fi sat\u0131c\u0131 hakk\u0131nda olumsuz rapor veya tespit bulunmas\u0131 halinde, iade s\u00fcreci art\u0131k do\u011frudan ask\u0131ya al\u0131nmayacakt\u0131r.<\/p>\n\n\n\n<p>Yeni d\u00fczenleme ile:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00fckellefe 15 g\u00fcnl\u00fck d\u00fczeltme s\u00fcresi tan\u0131nacakt\u0131r.<\/li>\n\n\n\n<li>Bu s\u00fcrede i\u015flem ger\u00e7ekli\u011fi ispatlanabilir veya ilgili KDV indirim hesaplar\u0131ndan \u00e7\u0131kar\u0131labilir.<\/li>\n\n\n\n<li>S\u00fcre i\u00e7inde i\u015flem yap\u0131lmazsa yaln\u0131zca sorunlu k\u0131s\u0131m incelemeye sevk edilir.<\/li>\n<\/ul>\n\n\n\n<p>Bu yakla\u015f\u0131m, iade s\u00fcrecinde t\u00fcm tutar\u0131n bloke edilmesi riskini azaltan daha dengeli bir model getirmi\u015ftir.<\/p>\n\n\n\n<p><strong>3) Premiks ve Flake \u00dcr\u00fcnleri KDV \u0130stisnas\u0131 Kapsam\u0131nda De\u011fil<\/strong><\/p>\n\n\n\n<p>KDV Kanunu\u2019nun 13\/\u0131 maddesi kapsam\u0131nda hayvan yemlerinde uygulanan istisnaya ili\u015fkin \u00f6nemli bir a\u00e7\u0131klama yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Hayvanlara do\u011frudan yedirilmeyen:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Premiks \u00fcr\u00fcnler<\/li>\n\n\n\n<li>Flake olarak adland\u0131r\u0131lan \u00fcr\u00fcnler<\/li>\n<\/ul>\n\n\n\n<p>tek ba\u015f\u0131na \u201ckarma yem\u201d say\u0131lmayacak ve KDV istisnas\u0131ndan yararlanamayacakt\u0131r.<\/p>\n\n\n\n<p>Bu d\u00fczenleme 1 \u015eubat 2026 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n\n\n\n<p><strong>4) \u0130SMEP Kapsam\u0131ndaki \u0130stisna 2035\u2019e Kadar Uzat\u0131ld\u0131<\/strong><\/p>\n\n\n\n<p>\u0130stanbul Sismik Riskin Azalt\u0131lmas\u0131 ve Acil Durum Haz\u0131rl\u0131k Projesi (\u0130SMEP) kapsam\u0131nda yap\u0131lan teslim ve hizmetlere uygulanan KDV istisnas\u0131n\u0131n s\u00fcresi 31\/12\/2035 tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Bu de\u011fi\u015fiklik, kamu altyap\u0131 projeleri a\u00e7\u0131s\u0131ndan finansal planlama bak\u0131m\u0131ndan \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\n\n\n\n<p><strong>5) UEFA Organizasyonlar\u0131na KDV \u0130stisnas\u0131<\/strong><\/p>\n\n\n\n<p>7566 say\u0131l\u0131 Kanunla KDV Kanununa eklenen ge\u00e7ici madde uyar\u0131nca;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2026 UEFA Avrupa Ligi Finali<\/li>\n\n\n\n<li>2027 UEFA Konferans Ligi Finali<\/li>\n\n\n\n<li>2032 UEFA Avrupa Futbol \u015eampiyonas\u0131<\/li>\n<\/ul>\n\n\n\n<p>kapsam\u0131ndaki organizasyonlar i\u00e7in yap\u0131lacak belirli teslim ve hizmetler KDV\u2019den istisna edilmi\u015ftir.<\/p>\n\n\n\n<p>\u0130stisna; UEFA, kat\u0131l\u0131mc\u0131 tak\u0131mlar ve T\u00fcrkiye\u2019de i\u015fyeri bulunmayan organizasyon yetkilileri i\u00e7in ge\u00e7erlidir.<\/p>\n\n\n\n<p><strong>6) Y\u0130KOB Ta\u015f\u0131nmaz Sat\u0131\u015flar\u0131na KDV \u0130stisnas\u0131<\/strong><\/p>\n\n\n\n<p>Yat\u0131r\u0131m \u0130zleme ve Koordinasyon Ba\u015fkanl\u0131klar\u0131n\u0131n (Y\u0130KOB) m\u00fclkiyetinde bulunan ta\u015f\u0131nmazlar\u0131n sat\u0131\u015flar\u0131 KDV istisnas\u0131 kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Ancak belediye, il \u00f6zel idaresi veya Y\u0130KOB b\u00fcnyesinde iktisadi i\u015fletme olu\u015fmas\u0131 halinde, sat\u0131\u015f genel h\u00fck\u00fcmler \u00e7er\u00e7evesinde KDV\u2019ye tabi olacakt\u0131r.<\/p>\n\n\n\n<p>Bu d\u00fczenleme 1 Ocak 2026\u2019dan itibaren ge\u00e7erlidir.<\/p>\n\n\n\n<p><strong>7) H\u0130S Sertifikas\u0131nda AT\u0130K Hesab\u0131 Kolayla\u015ft\u0131r\u0131ld\u0131<\/strong><\/p>\n\n\n\n<p>H\u0131zland\u0131r\u0131lm\u0131\u015f \u0130ade Sertifikas\u0131 (H\u0130S) sahibi m\u00fckelleflerin iade hesab\u0131nda AT\u0130K pay\u0131 hesaplamas\u0131 sadele\u015ftirilmi\u015ftir. Art\u0131k her bir AT\u0130K i\u00e7in ayr\u0131 hesaplama yap\u0131lmas\u0131na gerek bulunmamaktad\u0131r.<\/p>\n\n\n\n<p>Bu de\u011fi\u015fiklik 1 \u015eubat 2026 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n\n\n\n<p><strong>8) \u0130TUS ve H\u0130S Sertifikalar\u0131nda S\u00fcre 15 G\u00fcne \u00c7\u0131kar\u0131ld\u0131<\/strong><\/p>\n\n\n\n<p>\u0130ndirimli Teminat Uygulamas\u0131 (\u0130TUS) ve H\u0131zland\u0131r\u0131lm\u0131\u015f \u0130ade Sistemi (H\u0130S) sertifikalar\u0131n\u0131n iptaline yol a\u00e7abilecek durumlarda m\u00fckelleflere tan\u0131nan s\u00fcre 7 g\u00fcnden 15 g\u00fcne \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Bu de\u011fi\u015fiklik, m\u00fckelleflere bor\u00e7lar\u0131n\u0131 yap\u0131land\u0131rma veya d\u00fczeltme imk\u00e2n\u0131 bak\u0131m\u0131ndan \u00f6nemli bir kolayl\u0131k sa\u011flamaktad\u0131r.<\/p>\n\n\n\n<p><strong>Genel De\u011ferlendirme<\/strong><\/p>\n\n\n\n<p>57 Seri No.lu Tebli\u011f, \u00f6zellikle ithalat ve KDV iade s\u00fcre\u00e7lerinde kontrol mekanizmas\u0131n\u0131 g\u00fc\u00e7lendirirken, baz\u0131 alanlarda da m\u00fckellef lehine esneklik sa\u011flamaktad\u0131r.<\/p>\n\n\n\n<p>\u00d6ne \u00e7\u0131kan noktalar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130thalatta indirilemeyecek KDV\u2019nin net \u00e7er\u00e7evesi \u00e7izildi,<\/li>\n\n\n\n<li>\u0130ade s\u00fcre\u00e7lerinde \u201ctam bloke\u201d yakla\u015f\u0131m\u0131 yerine k\u0131smi ve d\u00fczeltmeye dayal\u0131 model getirildi,<\/li>\n\n\n\n<li>Uluslararas\u0131 organizasyonlar ve kamu projelerine y\u00f6nelik istisnalar geni\u015fletildi,<\/li>\n\n\n\n<li>H\u0130S\/\u0130TUS uygulamalar\u0131nda s\u00fcreler makul seviyeye \u00e7\u0131kar\u0131ld\u0131.<\/li>\n<\/ul>\n\n\n\n<p>Uygulamada \u00f6zellikle ithalat yapan firmalar\u0131n muhasebe ve KDV indirim hesaplar\u0131n\u0131 yeniden g\u00f6zden ge\u00e7irmeleri \u00f6nem arz etmektedir.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/01\/20260131-11.htm\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/01\/20260131-11.htm<\/a><\/p>\n\n\n\n<p><strong>Mali Y\u00f6ntem<\/strong><\/p>\n\n\n\n<p><em>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>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>31 Ocak 2026 tarihli ve 33154 say\u0131l\u0131 Resm\u00ee Gazete \u2019de yay\u0131mlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi (Seri No: 57) ile KDV uygulamas\u0131nda hem teknik hem de sistematik a\u00e7\u0131dan \u00f6nemli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. D\u00fczenleme; ithalatta KDV indirimi, iade s\u00fcre\u00e7leri, yem teslimlerindeki istisna, b\u00fcy\u00fck organizasyonlara tan\u0131nan muafiyetler ve H\u0130S\/\u0130TUS sertifikalar\u0131na ili\u015fkin s\u00fcreler gibi bir\u00e7ok ba\u015fl\u0131\u011f\u0131 kapsamaktad\u0131r. Tebli\u011f, [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3487,"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 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