{"id":162595,"date":"2022-04-08T22:49:32","date_gmt":"2022-04-08T22:49:32","guid":{"rendered":"https:\/\/protokolhukuk.com\/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-degisiklik-yapilmasina-dair-karar\/"},"modified":"2022-04-08T22:49:32","modified_gmt":"2022-04-08T22:49:32","slug":"mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-degisiklik-yapilmasina-dair-karar","status":"publish","type":"post","link":"https:\/\/protokolhukuk.com\/ru\/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-degisiklik-yapilmasina-dair-karar\/","title":{"rendered":"Mal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"162595\" class=\"elementor elementor-162595 elementor-55597\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-834e74a elementor-section-boxed elementor-section-height-default elementor-section-height-default exad-glass-effect-no exad-sticky-section-no\" data-id=\"834e74a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16f4e59 exad-glass-effect-no exad-sticky-section-no\" data-id=\"16f4e59\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e0d92cd exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"e0d92cd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p style=\"text-align: right;\"><strong>PR \u2013 M &#8212; 023<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2bfc1c exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"a2bfc1c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>29.03.2022 tarihli ve 31793 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan, 28.03.2022 tarihli ve 5359 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile, KDV oranlar\u0131n\u0131 d\u00fczenleyen 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131nda\u00a0de\u011fi\u015fiklikler yap\u0131larak mevcut KDV oranlar\u0131nda d\u00fczenlemeye gidilmi\u015ftir. Yap\u0131lan de\u011fi\u015fiklikler 01.04.2022 itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p><p>KDV oranlar\u0131na ili\u015fkin ana Kararname 2007\/13033 say\u0131l\u0131d\u0131r. Bu kararname ekindeki;<\/p><p>I say\u0131l\u0131 listedeki mal ve hizmetler %1<\/p><p>II say\u0131l\u0131 listedeki mal ve hizmetler %8<\/p><p>Oranda KDV\u2019ye tabidir. Bu iki listede yer almayan mal ve hizmetler i\u00e7in %18 oran\u0131nda KDV uygulanmaktad\u0131r.<\/p><p>KDV oran de\u011fi\u015fiklikleri, bu ana Kararnamede de\u011fi\u015fiklik yap\u0131lmak suretiyle y\u00fcr\u00fcrl\u00fc\u011fe konulmaktad\u0131r.<\/p><p>Bu do\u011frultuda 5359 say\u0131l\u0131 kararla 2007\/13033 say\u0131l\u0131 Kararnamede yap\u0131lan de\u011fi\u015fikler a\u015fa\u011f\u0131da \u00f6zetlendi\u011fi gibidir;<\/p><ul><li>Konutlar\u0131n KDV oranlar\u0131n\u0131n tespitinde konut arsas\u0131n\u0131n B\u00fcy\u00fck\u015fehir de olup olmad\u0131\u011f\u0131, in\u015faat kalitesi ve konut arsas\u0131n\u0131n emlak vergi de\u011feri \u00f6nemini kaybetmi\u015ftir. 5359 say\u0131l\u0131 karar\u0131n 1 inci maddesi ile 2007\/13033 say\u0131l\u0131 karar\u0131n 6 nc\u0131 maddesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. Ancak, i\u015f bu 6 nc\u0131 madde 1 Nisan 2022 \u00f6ncesi in\u015faat ruhsat\u0131 al\u0131nm\u0131\u015f bulunan konutlar i\u00e7in ge\u00e7erli olmaya devam edecektir.<\/li><\/ul><p><\/p><p>\u0130n\u015faat ruhsat\u0131 01.01.2022 ile 31.03.2022 tarihleri aras\u0131nda al\u0131nm\u0131\u015f konutlar, KDV oran\u0131 y\u00f6n\u00fcnden emlak vergi y\u00fckseli\u015finden etkilenmi\u015ftir. \u0130n\u015faat ruhsat\u0131 01.04.2022 ve sonraki tarihler olan konutlar\u0131n KDV oran\u0131 a\u00e7\u0131s\u0131ndan konut arsas\u0131n\u0131n b\u00fcy\u00fck\u015fehirde olup olmad\u0131\u011f\u0131, emlak vergi de\u011feri ve in\u015faat\u0131n kalitesi \u00f6nemli olmayacakt\u0131r. Bu konutlar\u0131n KDV oran\u0131 5359 say\u0131l\u0131 Karar ile getirilen yeni h\u00fck\u00fcmlere g\u00f6re belirlenecektir.<\/p><p><\/p><ul><li>Baz\u0131 tohumluk ve fidanlar i\u00e7in KDV oran\u0131 %1 olarak uygulanmaktayd\u0131. Ancak, 5359 say\u0131l\u0131 Kararname ile 2007\/13033 say\u0131l\u0131 karar eki (I) say\u0131l\u0131 listenin B\/5 inci s\u0131ras\u0131 de\u011fi\u015ftirilmi\u015ftir. Eskiden sadece baz\u0131 bitki t\u00fcrleri sertifikal\u0131 tohumluk ve fidanlar\u0131 i\u00e7in %1 KDV oran\u0131 uygulanmakta iken 1 Nisan 2022 tarihinden itibaren Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131 taraf\u0131ndan sertifikaya ba\u011flanm\u0131\u015f t\u00fcm tohumluk ve fidanlar i\u00e7in %1 KDV oran\u0131 uygulanacakt\u0131r.<\/li><\/ul><p><\/p><ul><li>\u00d6zel matrah \u00fczerinden binek otolar hari\u00e7 %1 di\u011fer ta\u015f\u0131tlar i\u00e7in %18 oran\u0131nda KDV hesaplanmakta iken ikinci el motorlu kara ta\u015f\u0131t\u0131 ticareti yapanlar, \u00f6zel matrah \u015fekli uygulanan sat\u0131\u015flarda, sat\u0131\u015f bedeli ile al\u0131\u015f bedeli aras\u0131ndaki fark \u00fczerinden, 1 Nisan 2022\u2019den itibaren t\u00fcm ara\u00e7 t\u00fcrleri i\u00e7in %18 oran\u0131nda KDV uygulayacaklar.<\/li><\/ul><p><\/p><ul><li>150 m\u00b2\u2019ye kadar olan konutlar i\u00e7in belli \u015fartlarla %1 KDV uygulanmakta iken i\u015f bu ibare de\u011fi\u015ftirilmi\u015ftir. Bu do\u011frultuda net alan\u0131 ne olursa olsun t\u00fcm konutlarda net alan\u0131n 150 m\u00b2\u2019ye kadar olan k\u0131s\u0131m i\u00e7in %8, a\u015fan k\u0131s\u0131m i\u00e7in %18 KDV uygulanacakt\u0131r. Ancak, istinai olarak konutun 6306 say\u0131l\u0131 Kanun kapsam\u0131nda olmas\u0131 halinde net alan\u0131n 150 m\u00b2\u2019ye kadar olan k\u0131sm\u0131 i\u00e7in %1, a\u015fan k\u0131sm\u0131 i\u00e7in %18 KDV oran\u0131 uygulanmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/li><\/ul><p><\/p><ul><li>Yatlar, kotralar, tekneler ve gezinti gemilerinde%1 KDV oran\u0131 uygulanmakta iken KDV oran\u0131 %18\u2019 y\u00fckseltilmi\u015ftir. S\u00f6z konusu deniz ta\u015f\u0131tlar\u0131n\u0131n yurti\u00e7i teslimlerinde ve ithallerinde yeni veya eski olduklar\u0131na bak\u0131lmaks\u0131z\u0131n %18 oran\u0131nda KDV uygulanacakt\u0131r.<\/li><\/ul><p><\/p><ul><li>Daha \u00f6nce baz\u0131 t\u0131bbi cihaz ve malzemelerde %8 KDV oran\u0131 uygulanmakta iken yeni yap\u0131lan de\u011fi\u015fiklik ile \u201cSa\u011fl\u0131k Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan &#171;T\u0131bbi Cihaz Y\u00f6netmeli\u011fi\u201d ve \u201c\u0130n Vitro Tan\u0131 Ama\u00e7l\u0131 T\u0131bbi Cihaz Y\u00f6netmeli\u011fi&#187; h\u00fck\u00fcmlerine tabi olan cihazlar\u0131n teslimi ile bunlar\u0131n kiralanmas\u0131 hizmetleri,\u201d maddede belirtilen cihazlarda uygulanacak KDV oran\u0131 %8 olarak belirlenmi\u015ftir.<\/li><\/ul><p><\/p><ul><li>Birinci s\u0131n\u0131f lokanta ruhsat\u0131 ya da i\u015fletme belgesine sahip olan yerler ile \u00fc\u00e7 y\u0131ld\u0131z ve \u00fczeri otellerin, tatil k\u00f6ylerinin ve benzeri tesislerin b\u00fcnyesindeki lokantalarda verilen yeme i\u00e7me hizmetlerinde art\u0131k %18 yerine %8 oran\u0131nda KDV uygulanmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Ancak, alkoll\u00fc i\u00e7ecekler k\u0131sm\u0131 i\u00e7in %18 oran\u0131nda KDV uygulanmaya devam edecektir. B\u00f6ylelikle y\u0131ld\u0131z say\u0131s\u0131na bak\u0131lmaks\u0131z\u0131n an\u0131lan yerlerden yeme-i\u00e7me hizmeti alan t\u00fcketicilerin lehine bir d\u00fczenlemeye gidilmi\u015ftir.<\/li><\/ul><p><\/p><ul><li>04.2022 tarihinden itibaren 8418.69.00.99.19 G.T.\u0130.P. numaras\u0131nda yer alan s\u00fct so\u011futma tanklar\u0131, 84.34 tarife pozisyonundaki s\u00fct\u00e7\u00fcl\u00fckte kullan\u0131lan makine ve cihazlar, 8433.60.00.00.00 G.T.\u0130.P. numaras\u0131nda s\u0131n\u0131fland\u0131r\u0131lan yumurtalar\u0131, meyvalar\u0131 veya di\u011fer tar\u0131m \u00fcr\u00fcnlerini a\u011f\u0131rl\u0131k veya b\u00fcy\u00fckl\u00fcklerine g\u00f6re ay\u0131rmaya veya temizlemeye mahsus makina ve cihazlar\u0131n tesliminde uygulanacak KDV oran\u0131 %8 olarak belirlenmi\u015ftir.<\/li><\/ul><p><\/p><ul><li>1 Nisan 2022 ve sonraki tarihlerde teslim edilen arsa ve arazi teslimlerindeki KDV oran\u0131 %18\u2019den %8\u2019e d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/li><\/ul><p><\/p><ul><li>Sabun, \u015fampuan, deterjan, dezenfektanlar, \u0131slak mendil (sabun, deterjan veya sol\u00fcsyon emdirilmi\u015f olsun olmas\u0131n), tuvalet ka\u011f\u0131d\u0131, ka\u011f\u0131t havlu, ka\u011f\u0131t mendil ve pe\u00e7ete, di\u015f f\u0131r\u00e7as\u0131 ve macunu ve di\u015f iplikleri gibi hijyen \u00fcr\u00fcnlerinin tesliminde uygulanan KDV oran\u0131n\u0131n %18\u2019den %8\u2019e d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/li><\/ul><p><\/p><ul><li>Hijyenik \u00fcr\u00fcnler grubundan olan hijyenik havlular ve tamponlar, bebek bezleri ve benzeri hijyenik e\u015fya tesliminde uygulanacak KDV oran\u0131, t\u00fcketicilerin lehine olarak, %18 yerine %8 olarak belirlenmi\u015ftir.<\/li><\/ul><p><\/p><p>5359 say\u0131l\u0131 Karar\u0131n 10 uncu maddesinde, \u201cbu Karar yay\u0131m\u0131n\u0131 izleyen ay ba\u015f\u0131ndan itibaren y\u00fcr\u00fcrl\u00fc\u011fe girer. \u201c h\u00fckm\u00fc yer almakta olup, i\u015f bu Kararname 1 Nisan 2022 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.\u00a0<\/p><p>Ayn\u0131 maddede \u00a0\u201cKarar\u0131n y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce yap\u0131 ruhsat\u0131 al\u0131nm\u0131\u015f veya kanun kurum ve kurulu\u015flar\u0131 ile bunlar\u0131n i\u015ftirakleri taraf\u0131ndan ihalesi yap\u0131lm\u0131\u015f projeler kapsam\u0131nda in\u015fa edilen konutlar i\u00e7in 1 inci ve 4 \u00fcnc\u00fc maddelerde kald\u0131r\u0131lan veya de\u011fi\u015ftirilen h\u00fck\u00fcmlerin uygulanmas\u0131na devam olunacakt\u0131r.\u201d h\u00fckm\u00fc yer almakta olup, konut KDV oranlar\u0131n\u0131n tespitinde konuta ili\u015fkin in\u015faat ruhsat\u0131n\u0131n al\u0131n\u0131\u015f tarihi itibariyle ge\u00e7erli kurallar\u0131n dikkate al\u0131naca\u011f\u0131 da h\u00fck\u00fcm al\u0131nm\u0131\u015ft\u0131r.<\/p><p>Sayg\u0131lar\u0131m\u0131zla.<\/p><p><\/p><p style=\"text-align: right;\"><em>07.04.2022<\/em><\/p><p style=\"text-align: right;\"><strong>Ay\u015fe D\u00f6nmez<\/strong><\/p><p style=\"text-align: right;\"><strong><em>Avukat<\/em><\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>PR \u2013 M &#8212; 023 29.03.2022 tarihli ve 31793 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan, 28.03.2022 tarihli ve 5359 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile, KDV oranlar\u0131n\u0131 d\u00fczenleyen 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131nda\u00a0de\u011fi\u015fiklikler yap\u0131larak mevcut KDV oranlar\u0131nda d\u00fczenlemeye gidilmi\u015ftir. Yap\u0131lan de\u011fi\u015fiklikler 01.04.2022 itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. KDV oranlar\u0131na ili\u015fkin ana Kararname 2007\/13033 say\u0131l\u0131d\u0131r. Bu kararname ekindeki; I say\u0131l\u0131 listedeki mal [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":77937,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ub_ctt_via":"","_joinchat":[],"footnotes":""},"categories":[325,326],"tags":[327],"class_list":["post-162595","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles-ru-2","category-makaleler-ru","tag-etiket-ru-2"],"aioseo_notices":[],"featured_image_src":"https:\/\/protokolhukuk.com\/wp-content\/uploads\/2024\/01\/MAKALELER.png","author_info":{"display_name":"Ay\u015fe D\u00f6nmez","author_link":"https:\/\/protokolhukuk.com\/ru\/author\/aysedonmez\/"},"_links":{"self":[{"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/posts\/162595","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/comments?post=162595"}],"version-history":[{"count":0,"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/posts\/162595\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/media\/77937"}],"wp:attachment":[{"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/media?parent=162595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/categories?post=162595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/protokolhukuk.com\/ru\/wp-json\/wp\/v2\/tags?post=162595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}