{"id":165,"date":"2025-04-29T11:16:03","date_gmt":"2025-04-29T08:16:03","guid":{"rendered":"https:\/\/wordpress-1316973-5403568.cloudwaysapps.com\/?p=165"},"modified":"2026-04-01T16:24:42","modified_gmt":"2026-04-01T13:24:42","slug":"tevkifat-nedir","status":"publish","type":"post","link":"https:\/\/robom.com/blog\/tevkifat-nedir\/","title":{"rendered":"Tevkifat Nedir? Nas\u0131l Hesaplan\u0131r?"},"content":{"rendered":"\n<p>Vergiye dair y\u00fck\u00fcml\u00fcl\u00fckler olduk\u00e7a detayl\u0131 ve kapsaml\u0131 \u015fekilde d\u00fczenlenir. Bu y\u00fck\u00fcml\u00fcl\u00fcklerden biri olan&nbsp;tevkifat<em>, <\/em>vergi m\u00fckellefleri i\u00e7in kritik \u00f6neme sahiptir. Vergi g\u00fcvenli\u011fi sa\u011flar, gelirlerin do\u011fru ve eksiksiz olarak vergilendirilmesine yard\u0131mc\u0131 olur. Belirli mal veya hizmet al\u0131mlar\u0131nda uygulanan bu y\u00f6ntem sayesinde vergi takibi daha kolay h\u00e2le gelir. Tevkifata dair haz\u0131rlad\u0131\u011f\u0131m\u0131z bu rehber, vergi y\u00fck\u00fcml\u00fcl\u00fcklerinizi yerine getirirken size&nbsp;yol g\u00f6sterebilir.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #29294b;color:#29294b\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #29294b;color:#29294b\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Tevkifat_Nedir\" >Tevkifat Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Neden_Tevkifat_Kesilir\" >Neden Tevkifat Kesilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Tevkifat_Turleri_Nelerdir\" >Tevkifat T\u00fcrleri Nelerdir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Kismi_Tevkifat_Nedir\" >K\u0131smi Tevkifat Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Tam_Tevkifat_Nedir\" >Tam Tevkifat Nedir?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Tevkifat_Nelere_Uygulanir\" >Tevkifat Nelere Uygulan\u0131r?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Tam_Tevkifat_Uygulanan_Islemler\" >Tam&nbsp;Tevkifat Uygulanan \u0130\u015flemler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Kismi_Tevkifat_Uygulanan_Islemler\" >K\u0131smi Tevkifat Uygulanan \u0130\u015flemler<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Tevkifat_Nasil_Hesaplanir\" >Tevkifat Nas\u0131l Hesaplan\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Tevkifatli_Fatura_Nedir\" >Tevkifatl\u0131 Fatura Nedir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Tevkifatli_Fatura_Nasil_Kesilir\" >Tevkifatl\u0131 Fatura Nas\u0131l Kesilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Tevkifatli_Fatura_Muhasebe_Kaydi_Nasil_Yapilir\" >Tevkifatl\u0131 Fatura Muhasebe Kayd\u0131 Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Tevkifatli_Fatura_Nasil_Hesaplanir\" >Tevkifatl\u0131 Fatura Nas\u0131l Hesaplan\u0131r?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#KDV_Tevkifati_Nedir\" >KDV Tevkifat\u0131 Nedir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#KDV_Tevkifat_Tablosu_ve_Kodlari\" >KDV Tevkifat Tablosu ve Kodlar\u0131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Tevkifat_Oranlari_Neye_Gore_Belirlenir\" >Tevkifat Oranlar\u0131 Neye G\u00f6re Belirlenir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Tevkifattan_Alinan_Damga_Vergisi_Nedir\" >Tevkifattan Al\u0131nan Damga Vergisi Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Vergi_Sureclerinizi_Robomla_Etkili_ve_Pratik_Sekilde_Yonetin\" >Vergi S\u00fcre\u00e7lerinizi\u00a0Robom&#8217;la Etkili ve Pratik \u015eekilde Y\u00f6netin!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Sikca_Sorulan_Sorular\" >S\u0131k\u00e7a Sorulan Sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Faturadaki_Tevkifati_Kim_Oder\" >Faturadaki Tevkifat\u0131 Kim \u00d6der?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Tevkifatli_Fatura_Nasil_Iade_Edilir\" >Tevkifatl\u0131 Fatura Nas\u0131l \u0130ade Edilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Gelir_Vergisi_Tevkifati_Nedir\" >Gelir Vergisi Tevkifat\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Satir_Bazli_Tevkifat_Nedir\" >Sat\u0131r Bazl\u0131 Tevkifat Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Kimler_Tevkifat_Yapar\" >Kimler Tevkifat Yapar?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Tevkifatli_Fatura_Nasil_Olusturulur\" >Tevkifatl\u0131 Fatura Nas\u0131l Olu\u015fturulur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Tevkifat_Iadesi_Nedir\" >Tevkifat \u0130adesi Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Tevkifat_Kesintisi_Nedir\" >Tevkifat Kesintisi Nedir?<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/robom.com/blog\/tevkifat-nedir\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifat_Nedir\"><\/span>Tevkifat Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Arap\u00e7a k\u00f6kenli bir s\u00f6zc\u00fck olan tevkifat, parasal kesinti anlam\u0131na geliyor. Vergi tahsilat\u0131n\u0131 kolayla\u015ft\u0131rma \u00f6zelli\u011fiyle \u00f6ne \u00e7\u0131kan bu uygulama T\u00fcrk vergi sisteminde \u00f6nemli bir yere sahip. Tevkifat\u0131n temel i\u015fleyi\u015fi \u00f6denmesi gereken vergi miktar\u0131n\u0131n al\u0131c\u0131 ve sat\u0131c\u0131 aras\u0131nda payla\u015f\u0131lmas\u0131&nbsp;\u015feklindedir.<\/p>\n\n\n\n<p>Tevkifat uygulamas\u0131nda mal veya hizmet al\u0131mlar\u0131nda al\u0131c\u0131 taraf\u0131ndan sat\u0131c\u0131ya yap\u0131lan \u00f6demenin bir k\u0131sm\u0131 vergi olarak&nbsp;kesilir. Kesilen bu vergi miktar\u0131 do\u011frudan vergi dairesine aktar\u0131l\u0131r. Tevkifat i\u015fleminde \u00f6denmesi gereken vergi miktar\u0131n\u0131n al\u0131c\u0131 ve sat\u0131c\u0131 aras\u0131nda payla\u015ft\u0131r\u0131lmas\u0131, vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yaln\u0131zca tek taraf\u0131n sorumlulu\u011funda&nbsp;olmas\u0131 durumunu ortadan kald\u0131r\u0131r. Vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin her iki tarafa payla\u015ft\u0131r\u0131lmas\u0131n\u0131 sa\u011flar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Neden_Tevkifat_Kesilir\"><\/span>Neden Tevkifat Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tevkifat, vergi \u00f6demelerinin kontroll\u00fc \u015fekilde ger\u00e7ekle\u015fmesini sa\u011flar. Vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin eksiksiz ve do\u011fru \u015fekilde yerine getirilebilmesi amac\u0131yla bu uygulamadan yararlan\u0131l\u0131r.<\/p>\n\n\n\n<p>Tevkifat kesilme sebepleri \u015fu \u015fekilde a\u00e7\u0131klanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Vergi Gelirlerinin D\u00fczenli Olarak Toplanmas\u0131n\u0131 Sa\u011flama:\u00a0<\/strong>Devletin vergi gelirlerini d\u00fczenli olarak toplamas\u0131, kamu hizmetlerinin aksamadan y\u00fcr\u00fct\u00fclebilmesi i\u00e7in kritik \u00f6neme sahiptir. Vergi gelirlerinin zaman\u0131nda ve eksiksiz toplanmas\u0131na olanak tan\u0131yarak vergi gelirlerini d\u00fczenli h\u00e2le\u00a0getirir.<\/li>\n\n\n\n<li><strong>Vergi Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131 \u00d6nleme:<\/strong>\u00a0Tevkifat\u0131n vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131 ve usuls\u00fczl\u00fckleri \u00f6nleme fonksiyonu, vergi kay\u0131plar\u0131n\u0131n \u00f6nemli \u00f6l\u00e7\u00fcde \u00f6n\u00fcne ge\u00e7er. M\u00fckellefler, \u00f6demelerde kesinti yapmak suretiyle vergi miktar\u0131n\u0131 do\u011frudan vergi dairesine yat\u0131r\u0131r.<\/li>\n\n\n\n<li><strong>Vergi Tahsilat\u0131n\u0131 G\u00fcvence Alt\u0131na Alma: <\/strong>Vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin eksiksiz olarak yerine getirilmesini sa\u011flad\u0131\u011f\u0131ndan vergi tahsilat\u0131n\u0131 g\u00fcvence alt\u0131na al\u0131r.<\/li>\n\n\n\n<li><strong>Vergi Y\u00fck\u00fcml\u00fcl\u00fcklerini Taraflar Aras\u0131nda Payla\u015ft\u0131rma:\u00a0<\/strong>Kesinti miktar\u0131n\u0131n\u00a0yaln\u0131zca tek tarafa y\u00fcklenmesinin \u00f6n\u00fcne ge\u00e7en tevkifat sistemi, vergi sorumlulu\u011funu taraflar aras\u0131nda payla\u015ft\u0131r\u0131r.<\/li>\n\n\n\n<li><strong>Y\u00fck\u00fcml\u00fcl\u00fcklerin Takibini Kolayla\u015ft\u0131rma:<\/strong>\u00a0M\u00fckelleflerin vergi y\u00fck\u00fcml\u00fcl\u00fcklerini kolayca yerine getirebilmesini sa\u011flar.<\/li>\n<\/ul>\n\n\n\n<p>Tevkifat\u0131n&nbsp;kesilme sebebine dair yukar\u0131da yer alan nedenler hem devlet hem m\u00fckellefler a\u00e7\u0131s\u0131ndan avantajlar sunar. Vergi istikrar\u0131na katk\u0131da bulunan tevkifat sistemi, devlet a\u00e7\u0131s\u0131ndan vergi gelirlerini g\u00fcvence alt\u0131na al\u0131r. M\u00fckelleflerse vergi \u00f6demelerini daha d\u00fczenli ve kolay bir \u015fekilde ger\u00e7ekle\u015ftirebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifat_Turleri_Nelerdir\"><\/span>Tevkifat T\u00fcrleri Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tevkifat&nbsp;t\u00fcrleri&nbsp;temelde gelir vergisi tevkifat\u0131 ve katma de\u011fer vergisi tevkifat\u0131 olarak ikiye ayr\u0131l\u0131r. Bunlar\u0131 biraz daha detayl\u0131 ele alal\u0131m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gelir Vergisi Tevkifat\u0131:<\/strong> Gelir Vergisi Kanunu&#8217;nun 94. maddesinde yer alan gelir cinsleri \u00fczerinden yap\u0131lan kesintileri ifade eder.<\/li>\n\n\n\n<li><strong>Katma De\u011fer Vergisi Tevkifat\u0131: <\/strong>Mal veya hizmet tutar\u0131 \u00fczerinden hesaplanan verginin sat\u0131c\u0131 yerine al\u0131c\u0131 taraf\u0131ndan tamamen veya\u00a0k\u0131smen \u00f6denmesidir.<\/li>\n<\/ul>\n\n\n\n<p>Tevkifat t\u00fcrlerinin yan\u0131 s\u0131ra tam tevkifat ve k\u0131smi tevkifat kavramlar\u0131 \u00f6nem ta\u015f\u0131r. Bu kavramlar esasen vergi kesintisi uygulamas\u0131n\u0131n oran\u0131na g\u00f6re farkl\u0131l\u0131k g\u00f6sterir. Tevkifat oranlar\u0131n\u0131 ve kapsamlar\u0131n\u0131 temsil eder.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kismi_Tevkifat_Nedir\"><\/span>K\u0131smi Tevkifat Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Belirli i\u015flemlerde uygulanan k\u0131smi kesinti anlam\u0131na gelir. \u0130\u015flem tutar\u0131n\u0131n belirli k\u0131sm\u0131 \u00fczerinden hesaplanan vergi kesintisinin uygulanmas\u0131yla ger\u00e7ekle\u015ftirilir. Yani bir vergi m\u00fckellefi, \u00f6deme yapt\u0131\u011f\u0131 mal ya da hizmet bedelinin bir k\u0131sm\u0131 \u00fczerinden kesinti yapar.<\/p>\n\n\n\n<p>Bu&nbsp;y\u00f6ntemde mal veya hizmet bedeli \u00fczerinden hesaplanan verginin T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen k\u0131sm\u0131, al\u0131c\u0131 taraf\u0131ndan vergi dairesine \u00f6denir. K\u0131smi tevkifat uygulanacak i\u015flemler, KDV Genel Uygulama Tebli\u011fi\u2019nde belirtilir ve bunlar d\u0131\u015f\u0131ndaki i\u015flemlerde k\u0131smi tevkifat yap\u0131lamaz.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tam_Tevkifat_Nedir\"><\/span>Tam Tevkifat Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0130\u015flem bedeli \u00fczerinden hesaplanan verginin tamam\u0131n\u0131n i\u015fleme muhatap olan al\u0131c\u0131lar taraf\u0131ndan beyan edilip \u00f6denmesidir. Bu y\u00f6ntemde m\u00fckellef, \u00f6deme yapt\u0131\u011f\u0131 hizmet veya mal bedelinin tamam\u0131 \u00fczerinden kesilen vergi miktar\u0131n\u0131 do\u011frudan vergi dairesine \u00f6der.<\/p>\n\n\n\n<p>Tam tevkifat uygulanacak i\u015flemler, KDV Genel Uygulama Tebli\u011fi&#8217;nde belirtilenlerle s\u0131n\u0131rl\u0131d\u0131r. Bunlar d\u0131\u015f\u0131ndaki i\u015flemlerde tam tevkifat uygulamas\u0131 kapsam\u0131nda i\u015flem yap\u0131lamaz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifat_Nelere_Uygulanir\"><\/span>Tevkifat Nelere Uygulan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tevkifat\u0131n hangi i\u015flemlere uygulanaca\u011f\u0131 vergi mevzuat\u0131nca belirlenmi\u015ftir. \u0130\u015flem t\u00fcrlerine g\u00f6re uygulanacak oranlar de\u011fi\u015fiklik g\u00f6sterebilir.<\/p>\n\n\n\n<p>Tevkifat\u0131n tam veya k\u0131smi \u015fekilde uygulanaca\u011f\u0131 i\u015flemler a\u015fa\u011f\u0131daki gibidir:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tam_Tevkifat_Uygulanan_Islemler\"><\/span>Tam&nbsp;Tevkifat Uygulanan \u0130\u015flemler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A\u015fa\u011f\u0131daki teslim ve hizmet bedelleri \u00fczerinden hesaplanan KDV tutar\u0131n\u0131n tamam\u0131 tevkifata tabidir. Mal ve hizmeti teslim eden taraf\u0131ndan vergi dairesine 2 no\u2019lu KDV beyannamesiyle&nbsp;bildirilir.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130kametg\u00e2h\u0131, i\u015f yeri, kanuni merkezi ve i\u015f merkezi T\u00fcrkiye\u2019de bulunmayanlar taraf\u0131ndan yap\u0131lan i\u015flemler,<\/li>\n\n\n\n<li>Serbest meslek faaliyeti \u00e7er\u00e7evesinde yap\u0131lan teslimler ve hizmetler,<\/li>\n\n\n\n<li>Kiralama i\u015flemleri,<\/li>\n\n\n\n<li>Reklam verme i\u015flemleri.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kismi_Tevkifat_Uygulanan_Islemler\"><\/span>K\u0131smi Tevkifat Uygulanan \u0130\u015flemler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>K\u0131smi tevkifat uygulanacak hizmet ve teslimler KDV Genel Uygulama Tebli\u011fi&#8217;nde ayr\u0131 b\u00f6l\u00fcmlerde d\u00fczenlenmi\u015ftir. K\u0131smi tevkifat uygulanan hizmetleri \u015fu \u015fekilde s\u0131ralayabiliriz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yap\u0131m i\u015fleriyle bu i\u015flere ili\u015fkin m\u00fchendislik mimarl\u0131k ve et\u00fct proje hizmetleri,<\/li>\n\n\n\n<li>Et\u00fct, plan-proje, dan\u0131\u015fmanl\u0131k, denetim ve benzeri hizmetler,<\/li>\n\n\n\n<li>Makine, te\u00e7hizat, demirba\u015f ve ta\u015f\u0131tlara ait tadilat, bak\u0131m ve onar\u0131m hizmetleri,<\/li>\n\n\n\n<li>Yemek servisi ve organizasyon hizmetleri,<\/li>\n\n\n\n<li>\u0130\u015f g\u00fcc\u00fc temin hizmetleri,<\/li>\n\n\n\n<li>Yap\u0131 denetim hizmetleri,<\/li>\n\n\n\n<li>Fason olarak yapt\u0131r\u0131lan tekstil ve konfeksiyon i\u015fleri, \u00e7anta ve ayakkab\u0131 dikim i\u015fleri ve bu i\u015flere arac\u0131l\u0131k hizmetleri,<\/li>\n\n\n\n<li>Turistik ma\u011fazalara verilen m\u00fc\u015fteri bulma hizmeti,<\/li>\n\n\n\n<li>Spor kul\u00fcplerinin yay\u0131n, reklam ve isim hakk\u0131 gelirlerine konu i\u015flemleri,<\/li>\n\n\n\n<li>Temizlik, \u00e7evre ve bah\u00e7e bak\u0131m hizmetleri,<\/li>\n\n\n\n<li>Servis ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hizmeti,<\/li>\n\n\n\n<li>Y\u00fck ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hizmeti,<\/li>\n\n\n\n<li>Her t\u00fcrl\u00fc bask\u0131 ve bas\u0131m hizmetleri.<\/li>\n<\/ul>\n\n\n\n<p>K\u0131smi tevkifat uygulanan teslimlerse a\u015fa\u011f\u0131daki gibidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>K\u00fcl\u00e7e metal teslimleri,<\/li>\n\n\n\n<li>Hurda metalden elde edilenler d\u0131\u015f\u0131ndaki bak\u0131r, \u00e7inko ve al\u00fcminyum k\u00fcl\u00e7e teslimleri,<\/li>\n\n\n\n<li>\u0130stisnadan vazge\u00e7enlerin hurda ve at\u0131k teslimi,<\/li>\n\n\n\n<li>Metal, plastik, kau\u00e7uk, lastik, k\u00e2\u011f\u0131t, cam hurdalar\u0131n ve at\u0131klar\u0131n teslimi,<\/li>\n\n\n\n<li>Pamuk, tiftik, y\u00fcn ile ham post ve deri teslimleri,<\/li>\n\n\n\n<li>Orman ve a\u011fa\u00e7 \u00fcr\u00fcnleri teslimi.<\/li>\n<\/ul>\n\n\n\n<p>Yukar\u0131da say\u0131lan teslimlerle ilgili tevkifat i\u015flemleri, Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi&#8217;nin I\/C-2.1.3.1\/a ve b b\u00f6l\u00fcmlerinde say\u0131lan KDV&nbsp;m\u00fckellefleri ve belirlenmi\u015f al\u0131c\u0131lar taraf\u0131ndan yap\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifat_Nasil_Hesaplanir\"><\/span>Tevkifat Nas\u0131l Hesaplan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Belirli oranlar\u0131n ve tutarlar\u0131n dikkate al\u0131nmas\u0131yla hesaplan\u0131r. Burada tevkifat uygulanacak i\u015flemin tam veya k\u0131smi tevkifat t\u00fcrlerinden biri kapsam\u0131nda olup olmad\u0131\u011f\u0131 de\u011ferlendirmeye al\u0131n\u0131r.<\/p>\n\n\n\n<p>Tevkifat hesaplama ad\u0131mlar\u0131n\u0131 \u015fu \u015fekilde \u00f6zetlememiz m\u00fcmk\u00fcn:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00d6ncelikle i\u015flem bedeli belirlenir ve KDV hesaplamas\u0131 yap\u0131l\u0131r. Bu a\u015fama, tevkifata tabi i\u015flem \u00fczerinden hesaplanan KDV tutar\u0131n\u0131 belirler.<\/li>\n\n\n\n<li>\u0130\u015flemin t\u00fcr\u00fcne g\u00f6re uygulanacak tevkifat tutar\u0131 belirlenir.<\/li>\n\n\n\n<li>Tevkif edilecek tutara, i\u015flem tutar\u0131n\u0131n belirlenen tevkifat oran\u0131yla \u00e7arp\u0131lmas\u0131 yoluyla ula\u015f\u0131l\u0131r. \u00d6rne\u011fin \u20ba10.000 tutar\u0131nda bir servis ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hizmeti i\u00e7in 5\/10 oran\u0131nda uygulan\u0131r ve bu durumda tevkif edilecek tutar \u20ba1.000 olarak hesaplan\u0131r.<\/li>\n\n\n\n<li>Elde edilen tevkif tutar\u0131\u00a0hizmet \u00f6demesinden kesilerek vergi dairesine \u00f6denir.<\/li>\n<\/ul>\n\n\n\n<p>Hesaplamalar\u0131n eksiksiz yap\u0131labilmesi&nbsp;i\u00e7in tevkifat oran\u0131n\u0131n belirlenmesi kritik \u00f6neme sahiptir.&nbsp;Tevkifat\u0131n do\u011fru hesaplanabilmesi ve vergi y\u00fck\u00fcml\u00fcklerinin eksiksiz \u015fekilde yerine getirilebilmesi i\u00e7in profesyonel destek almak faydal\u0131 olur. B\u00f6ylece s\u00fcre\u00e7, yasal gerekliliklere uygun \u015fekilde y\u00fcr\u00fct\u00fclebilir ve olas\u0131 hatalar h\u0131zl\u0131ca \u00f6nlenebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifatli_Fatura_Nedir\"><\/span>Tevkifatl\u0131 Fatura Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi kesintisinin&nbsp;faturada belirtilen tutar \u00fczerinden hesaplanarak vergi dairesine \u00f6denmesi i\u00e7in d\u00fczenlenen fatura t\u00fcr\u00fcd\u00fcr. Bu faturadaki vergi tutar\u0131n\u0131n bir k\u0131sm\u0131n\u0131 al\u0131c\u0131, di\u011fer k\u0131sm\u0131n\u0131ysa sat\u0131c\u0131 \u00f6der. \u0130\u015flem t\u00fcr\u00fcne g\u00f6re tevkifat oran\u0131 uygulan\u0131r ve tevkif edilecek miktar hesaplan\u0131r. Hesaplama sonucunda ula\u015f\u0131lan kesinti, taraflar\u0131n \u00f6deyece\u011fi vergi tutar\u0131d\u0131r.&nbsp;Tevkifatl\u0131 fatura sayesinde vergi kesintisi belgelendirilir. B\u00f6ylece vergi y\u00fck\u00fcml\u00fcl\u00fckleri kontroll\u00fc \u015fekilde yerine getirilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifatli_Fatura_Nasil_Kesilir\"><\/span>Tevkifatl\u0131 Fatura Nas\u0131l Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Di\u011fer faturalarda oldu\u011fu gibi tevkifatl\u0131 fatura kesme i\u015flemi de \u00f6ncelikle temel bilgilerin eklenmesiyle ba\u015flar. Bu faturada toplam tutara eklenen vergi miktar\u0131n\u0131 ve bu tutar\u0131n hangi taraflarca ne oranda \u00f6denece\u011finin a\u00e7\u0131k\u00e7a belirtilmesi gerekir.<\/p>\n\n\n\n<p>Fatura d\u00fczenlenirken \u00f6ncelikle i\u015flem bedeli ve tevkifat oran\u0131 belirlenir.&nbsp;Oran, i\u015flem bedeli \u00fczerinden yap\u0131lacak vergi kesintisidir. \u0130\u015flem bedelinin tevkifat oran\u0131yla \u00e7arp\u0131lmas\u0131 sonucu elde edilen tevkif edilecek tutar hesaplan\u0131r ve faturada belirtilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifatli_Fatura_Muhasebe_Kaydi_Nasil_Yapilir\"><\/span>Tevkifatl\u0131 Fatura Muhasebe Kayd\u0131 Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Tevkifat muhasebe kayd\u0131yla yap\u0131lan vergi kesintilerinin i\u015fletmelerin muhasebe kay\u0131tlar\u0131na i\u015flenmesi sa\u011flan\u0131r.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130lk ad\u0131mda tevkifatl\u0131 fatura muhasebe kayd\u0131 i\u00e7in mal veya hizmet al\u0131m\u0131na ili\u015fkin i\u015flem bedeli belirlenir.<\/li>\n\n\n\n<li>Tevkifat tutar\u0131n\u0131n hesaplanmas\u0131 i\u00e7in i\u015flem bedeli ve \u00f6nceden tespit edilmi\u015f belirli bir oran \u00e7arp\u0131l\u0131r.<\/li>\n\n\n\n<li>Son olarak al\u0131c\u0131 ve sat\u0131c\u0131lar ilgili hesap kodlar\u0131yla muhasebe defterlerine kay\u0131t i\u015flemini ger\u00e7ekle\u015ftirir.<\/li>\n<\/ul>\n\n\n\n<p>Tevkifatl\u0131 al\u0131mlara ve sat\u0131mlara ili\u015fkin muhasebe kayd\u0131nda al\u0131\u015f veya sat\u0131\u015f i\u015flemi fatura olarak kaydedilir. Buna ek olarak fatura \u00fczerinde tevkifat uygulanan KDV tutar\u0131 ayr\u0131ca yer al\u0131r. Beyanname d\u00f6neminde KDV tutarlar\u0131n\u0131n eksiksiz olarak beyan edilmesi ve raporlanmas\u0131 kritiktir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifatli_Fatura_Nasil_Hesaplanir\"><\/span>Tevkifatl\u0131 Fatura Nas\u0131l Hesaplan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Tevkifatl\u0131 fatura hesab\u0131nda gelir t\u00fcr\u00fcne \u00f6zg\u00fc belirlenen oran esas al\u0131n\u0131r. Tevkifat y\u00fczdesi oranlan\u0131yla hesaplanan tutar,&nbsp;tevkif edilecek miktar\u0131 g\u00f6sterir. Bu miktar faturada a\u00e7\u0131k\u00e7a belirtilir.&nbsp;Tevkifatl\u0131 fatura hesaplama i\u015flemlerinde KDV ve tevkifat oranlar\u0131n\u0131n do\u011fru \u015fekilde hesaplanmas\u0131 \u00f6nem ta\u015f\u0131d\u0131\u011f\u0131ndan profesyonel destek almak \u00f6nerilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_Tevkifati_Nedir\"><\/span>KDV Tevkifat\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Katma de\u011fer vergisi uygulamas\u0131nda vergi alacaklar\u0131n\u0131n g\u00fcvencesi, bu vergiden belirli oranlarda kesinti yap\u0131l\u0131p tahsil edilmesiyle sa\u011flan\u0131r. Bu kesinti i\u015flemiyse KDV tevkifat\u0131 olarak adland\u0131r\u0131l\u0131r. KDV tevkifat\u0131nda beyan ve \u00f6demeyi ger\u00e7ekle\u015ftiren vergi m\u00fckellefi, mal teslimini veya hizmet ifas\u0131n\u0131 ger\u00e7ekle\u015ftiren taraf yerine mal veya hizmetin muhatab\u0131&nbsp;olur. KDV tevkifat\u0131 uygulamas\u0131 \u015fu \u015fekilde i\u015fler:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sat\u0131c\u0131, mal veya hizmet bedeli \u00fczerinden i\u015flemin tabi oldu\u011fu oranda KDV hesaplar.<\/li>\n\n\n\n<li>Faturada bu KDV tutar\u0131yla i\u015flemin tabi oldu\u011fu tevkifat oran\u0131 ve hesaplanan KDV\u2019nin ne kadarl\u0131k k\u0131sm\u0131n\u0131n al\u0131c\u0131 taraf\u0131ndan tevkif edilece\u011fi belirtilir.<\/li>\n\n\n\n<li>Al\u0131c\u0131, faturada yer alan KDV hari\u00e7 i\u015flem bedeli ve kesintiye konu olmayan KDV tutar\u0131n\u0131 sat\u0131c\u0131ya \u00f6der.<\/li>\n\n\n\n<li>Al\u0131c\u0131 taraf\u0131ndan faturada g\u00f6sterilen tevkif edilen KDV tutar\u0131 2 No.lu KDV beyannamesiyle ilgili vergi dairesine \u00f6denir.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_Tevkifat_Tablosu_ve_Kodlari\"><\/span>KDV Tevkifat Tablosu ve Kodlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>KDV tevkifat\u0131na ili\u015fkin i\u015flemlerin kapsam\u0131 KDV Genel Uygulama Tebli\u011fi&#8217;nde belirlenmi\u015ftir. Bu i\u015flemlere ait kodlar ve oranlar a\u015fa\u011f\u0131daki gibidir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Kodu<\/strong><\/td><td><strong>Hizmet veya Mal Kapsam\u0131<\/strong><\/td><td><strong>Oran\u0131<\/strong><\/td><\/tr><tr><td>601<\/td><td>Yap\u0131m i\u015fleriyle bu i\u015flerle birlikte ifa edilen m\u00fchendislik\/mimarl\u0131k ve et\u00fct\/proje hizmetleri<\/td><td>&nbsp;4\/10<\/td><\/tr><tr><td>602<\/td><td>Dan\u0131\u015fmanl\u0131k, denetim, et\u00fct, plan\/proje ve benzeri hizmetler<\/td><td>&nbsp;9\/10<\/td><\/tr><tr><td>603<\/td><td>Te\u00e7hizat, makine, demirba\u015f ve ta\u015f\u0131tlara ait de\u011fi\u015fiklik, bak\u0131m ve onar\u0131m hizmetleri<\/td><td>&nbsp;7\/10<\/td><\/tr><tr><td>604<\/td><td>Yemek servisi hizmeti<\/td><td>&nbsp;5\/10<\/td><\/tr><tr><td>605<\/td><td>Organizasyon hizmeti<\/td><td>&nbsp;5\/10<\/td><\/tr><tr><td>606<\/td><td>\u0130\u015f g\u00fcc\u00fc temin hizmetleri<\/td><td>&nbsp;9\/10<\/td><\/tr><tr><td>607<\/td><td>\u00d6zel g\u00fcvenlik hizmeti<\/td><td>9\/10<\/td><\/tr><tr><td>608<\/td><td>Yap\u0131 denetim hizmetleri<\/td><td>&nbsp;9\/10<\/td><\/tr><tr><td>609<\/td><td>Fason tekstil, \u00e7anta ve ayakkab\u0131 dikim i\u015fleri ve bu i\u015flere arac\u0131l\u0131k hizmetleri<\/td><td>&nbsp;7\/10<\/td><\/tr><tr><td>610<\/td><td>Turistik ma\u011fazalara verilen m\u00fc\u015fteri bulma hizmetleri<\/td><td>9\/10<\/td><\/tr><tr><td>611<\/td><td>Spor kul\u00fcplerinin isim hakk\u0131, yay\u0131n ve reklam gelirlerine konu i\u015flemleri<\/td><td>9\/10<\/td><\/tr><tr><td>612<\/td><td>Temizlik hizmeti<\/td><td>9\/10<\/td><\/tr><tr><td>613<\/td><td>\u00c7evre, bah\u00e7e bak\u0131m hizmetleri<\/td><td>9\/10<\/td><\/tr><tr><td>614<\/td><td>Servis ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hizmeti<\/td><td>5\/10<\/td><\/tr><tr><td>615<\/td><td>T\u00fcm bask\u0131 ve bas\u0131m hizmetleri<\/td><td>7\/10<\/td><\/tr><tr><td>616<\/td><td>5018 say\u0131l\u0131 kanuna ekli cetvellerdeki idare, kurum ve kuru\u015flara yap\u0131lan di\u011fer hizmetler<\/td><td>5\/10<\/td><\/tr><tr><td>&nbsp;617<\/td><td>Hurda metalden elde edilen k\u00fcl\u00e7e teslimleri<\/td><td>&nbsp;7\/10<\/td><\/tr><tr><td>&nbsp;618<\/td><td>Bak\u0131r, \u00e7inko ve al\u00fcminyum k\u00fcl\u00e7e teslimleri<\/td><td>&nbsp;7\/10<\/td><\/tr><tr><td>&nbsp;619<\/td><td>\u00c7inko, bak\u0131r ve al\u00fcminyum \u00fcr\u00fcnlerinin teslimi<\/td><td>&nbsp;7\/10<\/td><\/tr><tr><td>620<\/td><td>\u0130stisnadan vazge\u00e7enlerin hurda teslimi<\/td><td>7\/10<\/td><\/tr><tr><td>621<\/td><td>Metal, plastik, kau\u00e7uk, k\u00e2\u011f\u0131t ve cam at\u0131klardan elde edilen ham madde teslimi<\/td><td>9\/10<\/td><\/tr><tr><td>622<\/td><td>Pamuk, tiftik, y\u00fcn, ham post ve deri teslimleri<\/td><td>9\/10<\/td><\/tr><tr><td>623<\/td><td>A\u011fa\u00e7, orman \u00fcr\u00fcnleri teslimi<\/td><td>5\/10<\/td><\/tr><tr><td>624<\/td><td>Y\u00fck ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hizmeti<\/td><td>2\/10<\/td><\/tr><tr><td>625<\/td><td>Ticari reklam hizmetleri<\/td><td>3\/10<\/td><\/tr><tr><td>626<\/td><td>Di\u011fer teslimler<\/td><td>2\/10<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifat_Oranlari_Neye_Gore_Belirlenir\"><\/span>Tevkifat Oranlar\u0131 Neye G\u00f6re Belirlenir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi mevzuat\u0131 do\u011frultusunda ve yap\u0131lan i\u015flemin t\u00fcr\u00fc dikkate al\u0131narak belirlenir. Gelir Vergisi Kanunu\u2019nda, gelir vergisi tevkifat oranlar\u0131 gelir t\u00fcr\u00fcne g\u00f6re de\u011fi\u015fen y\u00fczdelik dilimlerle belirtilmi\u015ftir.&nbsp;\u00d6rne\u011fin Kanunun 94. maddesine g\u00f6re dar m\u00fckellefiyete tabi olanlar telif ve patent haklar\u0131n\u0131n sat\u0131\u015f\u0131 dolay\u0131s\u0131yla yap\u0131lan \u00f6demelerde %20 oran\u0131nda tevkifat uygular.<\/p>\n\n\n\n<p>KDV tevkifat oranlar\u0131ysa Katma De\u011fer Vergisi Genel Uygulama Tebli\u011fi&#8217;nde i\u015flem t\u00fcr\u00fcne g\u00f6re de\u011fi\u015fen oranlarda yer al\u0131r. Mal veya hizmetin kapsam\u0131 \u00e7er\u00e7evesinde tevkif edilecek oran belirlenir. Bu oranlar zaman zaman g\u00fcncellenebildi\u011fi i\u00e7in d\u00fczenli olarak takip edilmesi \u00f6nerilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tevkifattan_Alinan_Damga_Vergisi_Nedir\"><\/span>Tevkifattan Al\u0131nan Damga Vergisi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>1046 vergi koduyla d\u00fczenlenen tevkifattan al\u0131nan damga vergisi, belirli belgeler \u00fczerinden al\u0131nan bir vergi t\u00fcr\u00fcd\u00fcr. Vergi tevkifat\u0131n\u0131n uyguland\u0131\u011f\u0131 i\u015flemlerle ilgili olarak ayr\u0131ca damga vergisinin kesilmesini ifade eder.&nbsp;Bu vergi, tevkifat i\u015flemleri s\u0131ras\u0131nda d\u00fczenlenen fatura ve s\u00f6zle\u015fme gibi belgeler \u00fczerinden&nbsp;hesaplan\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Sureclerinizi_Robomla_Etkili_ve_Pratik_Sekilde_Yonetin\"><\/span>Vergi S\u00fcre\u00e7lerinizi\u00a0Robom&#8217;la Etkili ve Pratik \u015eekilde Y\u00f6netin!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/robom.com\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Robom<\/a> olarak vergi ve \u00f6n muhasebe s\u00fcre\u00e7lerinizi eksiksiz ve pratik \u015fekilde y\u00f6netebilmeniz\u00a0i\u00e7in size destek oluyoruz. <\/p>\n\n\n\n<p>Deneyimli\u00a0ekibimizle sundu\u011fumuz \u00e7evrim i\u00e7i hizmetler sayesinde diledi\u011finiz yerden \u00f6n muhasebe s\u00fcre\u00e7lerinizi y\u00f6netebilirsiniz. Siz de mutlu Robom m\u00fc\u015fterileri aras\u0131nda yer almak i\u00e7in vakit kaybetmeden <a href=\"https:\/\/app.robom.com\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye olun<\/a> ve \u00fccretsiz deneyin.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sikca_Sorulan_Sorular\"><\/span>S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tevkifat hakk\u0131nda s\u0131k\u00e7a sorulan sorulara buradan ula\u015fabilirsiniz.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1771578784477\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Faturadaki_Tevkifati_Kim_Oder\"><\/span>Faturadaki Tevkifat\u0131 Kim \u00d6der?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Faturadaki tevkifat, al\u0131c\u0131 ve sat\u0131c\u0131 taraf\u0131ndan mal veya hizmet al\u0131m\u0131 s\u0131ras\u0131nda belirlenen tevkifat oran\u0131nca hesaplanarak \u00f6denir.\u00a0Tevkifatl\u0131 faturada tevkif edilen tutar, faturada belirtilir. Bahsi ge\u00e7en tutar al\u0131c\u0131 ve sat\u0131c\u0131 aras\u0131nda payla\u015ft\u0131r\u0131l\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1771578796449\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Tevkifatli_Fatura_Nasil_Iade_Edilir\"><\/span>Tevkifatl\u0131 Fatura Nas\u0131l \u0130ade Edilir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u00d6ncelikle tevkifatl\u0131 iade faturas\u0131 al\u0131n\u0131r ve\u00a0uygun muhasebe hesaplar\u0131 belirlenir. \u0130ade edilen KDV miktar\u0131n\u0131n ve iade tutar\u0131n\u0131n kayd\u0131 yap\u0131l\u0131r. Sonraki a\u015famada tevkifatl\u0131 KDV tutar\u0131, \u00f6denecek vergi ve fonlar hesab\u0131ndan d\u00fc\u015f\u00fclm\u00fc\u015f \u015fekilde beyan edilerek \u00f6denir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1771578806448\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gelir_Vergisi_Tevkifati_Nedir\"><\/span>Gelir Vergisi Tevkifat\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Gelir Vergisi Kanunu\u2019nun 94. maddesinde yer alan gelir \u00e7e\u015fitleri \u00fczerinden kanunda belirlenen oranda kesinti yap\u0131lmas\u0131d\u0131r.\u00a0Kamu idare ve m\u00fcesseseleri, ticaret \u015firketleri, i\u015f ortakl\u0131klar\u0131, dernekler, vak\u0131flar ve serbest meslek erbab\u0131 gibi gelir elde eden ki\u015fi veya kurulu\u015flar bu madde kapsam\u0131nda yer al\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1771578817480\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Satir_Bazli_Tevkifat_Nedir\"><\/span>Sat\u0131r Bazl\u0131 Tevkifat Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Sat\u0131r bazl\u0131 tevkifat, fatura \u00fczerindeki her bir sat\u0131r i\u00e7in\u00a0ba\u011f\u0131ms\u0131z olarak yap\u0131lan tevkifat hesaplamas\u0131d\u0131r. Faturada yer alan kalemlere ait tevkifat i\u015flemi ger\u00e7ekle\u015ftirilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1771578828098\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Kimler_Tevkifat_Yapar\"><\/span>Kimler Tevkifat Yapar?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Tevkifat yapabilecek gruplar\u0131 \u015f\u00f6yle s\u0131ralayabiliriz:<br \/>\u0130l \u00f6zel idareleri,<br \/>Belediyeler,<br \/>Kanunla kurulan kamu kurum ve kurulu\u015flar\u0131,<br \/>D\u00f6ner sermayeli kurulu\u015flar,<br \/>Kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131,<br \/>Bankalar,<br \/>Emekli ve yard\u0131m sand\u0131klar\u0131,<br \/>Kamu iktisadi te\u015febb\u00fcsleri,<br \/>\u00d6zelle\u015ftirme kapsam\u0131ndaki kurulu\u015flar,<br \/>Organize sanayi b\u00f6lgeleri ve b\u00fct\u00fcn borsalar,<br \/>Paylar\u0131 \u0130stanbul Menkul K\u0131ymetler Borsas\u0131&#8217;nda i\u015flem g\u00f6ren \u015firketler.<br \/>Yar\u0131dan fazla hissesi do\u011frudan devlete ait olan kurum, kurulu\u015f ve i\u015fletmeler.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1771578856365\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Tevkifatli_Fatura_Nasil_Olusturulur\"><\/span>Tevkifatl\u0131 Fatura Nas\u0131l Olu\u015fturulur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ad\u0131m ad\u0131m fatura olu\u015fturmak i\u00e7in tevkifatl\u0131 fatura olu\u015fturmak i\u00e7in \u00f6ncelikle al\u0131c\u0131 ve sat\u0131c\u0131n\u0131n bilgileri girilir. Sonras\u0131nda sat\u0131lan mal veya hizmetlerin\u00a0kapsam\u0131 ve tutarlar\u0131 faturaya i\u015flenir. Uygulanacak KDV oran\u0131 belirlenir. \u0130\u015flem t\u00fcr\u00fcne g\u00f6re se\u00e7ilen tevkifat oran\u0131 hesaplan\u0131r ve kesinti yap\u0131lacak miktar elde edilir. D\u00fczenlenen faturada &#8220;tevkifat d\u00e2hil toplam tutar\u201d ve \u201ctevkifattan sonra tahsil edilmesi gereken toplam bedel&#8221; ibarelerinin yer almas\u0131 gerekir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1771579038416\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Tevkifat_Iadesi_Nedir\"><\/span>Tevkifat \u0130adesi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Tevkifat yoluyla yap\u0131lan vergi kesintilerinin yanl\u0131\u015f hesaplanmas\u0131 veya fazla \u00f6denmesi gibi durumlarda\u00a0m\u00fckellefe geri alabilme olana\u011f\u0131 tan\u0131yan y\u00f6ntemdir. M\u00fckellef, bir i\u015flemde yap\u0131lan vergi kesintisinin hatal\u0131 olmas\u0131 h\u00e2linde vergi dairesine ba\u015fvurarak tevkif edilen miktar\u0131n iadesini isteyebilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1771579049264\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Tevkifat_Kesintisi_Nedir\"><\/span>Tevkifat Kesintisi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Belirli bir gelir veya i\u015flem \u00fczerinden yap\u0131lan ve al\u0131c\u0131 taraf\u0131ndan vergi dairesine yat\u0131r\u0131lan kesintidir. Genellikle KDV ve gelir vergisinde uygulanarak\u00a0vergilerin al\u0131c\u0131yla sat\u0131c\u0131 aras\u0131nda b\u00f6l\u00fc\u015ft\u00fcr\u00fclmesini sa\u011flar.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yararlanilan_Kaynaklar\"><\/span>Yararlan\u0131lan Kaynaklar<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.turmob.org.tr\/arsiv\/mbs\/pratikBilgiler\/KDV_Tevkifati-2020_C.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/arsiv\/mbs\/pratikBilgiler\/KDV_Tevkifati-2020_C.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.verginet.net\/dtt\/1\/KDV-Tevkifati-tam-kismi-istege-bagli.aspx\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.verginet.net\/dtt\/1\/KDV-Tevkifati-tam-kismi-istege-bagli.aspx<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/istanbul.gib.gov.tr\/sites\/all\/olusturulanDosyalar\/kdv_tevkifat_tablosu_ve_beyan.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/istanbul.gib.gov.tr\/sites\/all\/olusturulanDosyalar\/kdv_tevkifat_tablosu_ve_beyan.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/bap.cu.edu.tr\/storage\/mevzuat\/KDV_Tevkifat_Oranlar%C4%B1.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/bap.cu.edu.tr\/storage\/mevzuat\/KDV_Tevkifat_Oranlar%C4%B1.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.193.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.193.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.muhasebetr.com\/yazarlarimiz\/ersindemircan\/005\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.muhasebetr.com\/yazarlarimiz\/ersindemircan\/005\/<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/anasayfa\/MevzuatFihristDetayIframe?MevzuatTur=9&amp;MevzuatNo=19631&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/anasayfa\/MevzuatFihristDetayIframe?MevzuatTur=9&amp;MevzuatNo=19631&amp;MevzuatTertip=5<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/hesaplamalar\/KDV-Tevkifat-hesaplama\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/hesaplamalar\/KDV-Tevkifat-hesaplama<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.gib.gov.tr\/node\/86891\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.gib.gov.tr\/node\/86891<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ebelge.gib.gov.tr\/dosyalar\/kilavuzlar\/UBL-TR_Kod_Listeleri-V_1_27.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/ebelge.gib.gov.tr\/dosyalar\/kilavuzlar\/UBL-TR_Kod_Listeleri-V_1_27.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.ogsmm.com\/196-tevkifatli-fatura-ornekleri-710-tevkifatli-kdv-hesaplama\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.ogsmm.com\/196-tevkifatli-fatura-ornekleri-710-tevkifatli-kdv-hesaplama<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.asmmmo.org.tr\/userfiles\/others\/files\/slayt.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.asmmmo.org.tr\/userfiles\/others\/files\/slayt.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/arsiv\/mbs\/pratikBilgiler\/43-tevfikat_oranlari.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/arsiv\/mbs\/pratikBilgiler\/43-tevfikat_oranlari.pdf<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"Tevkifat uygulamas\u0131 hakk\u0131nda detayl\u0131 bilgi edinerek vergi y\u00fck\u00fcml\u00fcl\u00fcklerinizi do\u011fru ve eksiksiz \u015fekilde yerine getirebilirsiniz.","protected":false},"author":3,"featured_media":251,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"csco_singular_sidebar":"","csco_page_header_type":"","csco_page_load_nextpost":"","footnotes":""},"categories":[3],"tags":[],"class_list":{"0":"post-165","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-genel","8":"cs-entry"},"_links":{"self":[{"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/posts\/165","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/comments?post=165"}],"version-history":[{"count":7,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/posts\/165\/revisions"}],"predecessor-version":[{"id":448,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/posts\/165\/revisions\/448"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/media\/251"}],"wp:attachment":[{"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/media?parent=165"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/categories?post=165"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/tags?post=165"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}