{"id":3355,"date":"2018-07-06T15:49:00","date_gmt":"2018-07-06T12:49:00","guid":{"rendered":"https:\/\/masfed.com.tr\/?p=3355"},"modified":"2022-08-05T15:55:29","modified_gmt":"2022-08-05T12:55:29","slug":"esnafimiza-hayirli-ugurlu-olsun","status":"publish","type":"post","link":"https:\/\/masfed.com.tr\/?p=3355","title":{"rendered":"ESNAFIMIZA HAYIRLI U\u011eURLU OLSUN"},"content":{"rendered":"\n<p><strong>4.9. \u0130kinci El Ara\u00e7 ve Ta\u015f\u0131nmaz Ticareti<\/strong><\/p>\n\n\n\n<p>3065 say\u0131l\u0131 Kanunun 7104 say\u0131l\u0131 Kanunla de\u011fi\u015fik (23\/f) maddesine g\u00f6re, ikinci el motorlu kara ta\u015f\u0131t\u0131 veya ta\u015f\u0131nmaz ticaretiyle i\u015ftigal eden m\u00fckelleflerce, KDV m\u00fckellefi olmayanlardan (m\u00fckellef olanlardan istisna kapsam\u0131nda yap\u0131lan al\u0131mlar d\u00e2hil) al\u0131narak vasf\u0131nda esasl\u0131 de\u011fi\u015fiklik yap\u0131lmaks\u0131z\u0131n sat\u0131lan ikinci el motorlu kara ta\u015f\u0131t\u0131 veya ta\u015f\u0131nmazlar\u0131n tesliminde matrah, al\u0131\u015f bedeli d\u00fc\u015f\u00fcld\u00fckten sonra kalan tutard\u0131r.<\/p>\n\n\n\n<p>KDV m\u00fckellefi olmayanlardan veya istisna kapsam\u0131nda KDV \u00f6denmeksizin al\u0131nan ikinci el motorlu kara ta\u015f\u0131tlar\u0131 ile ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131nda d\u00fczenlenecek faturalarda al\u0131\u015f bedeli ile sat\u0131\u015f bedeli aras\u0131ndaki fark \u00fczerinden KDV hesaplan\u0131r. KDV hesaplanarak al\u0131nan ikinci el motorlu kara ta\u015f\u0131tlar\u0131 ile ta\u015f\u0131nmazlar\u0131n teslimlerinde ise \u00f6zel matrah uygulanmayaca\u011f\u0131 tabiidir.<\/p>\n\n\n\n<p>Buna g\u00f6re, ikinci el motorlu kara ta\u015f\u0131t\u0131 veya ta\u015f\u0131nmaz teslimlerinde \u00f6zel matrah uygulamas\u0131 yaln\u0131zca ikinci el motorlu kara ta\u015f\u0131t\u0131 veya ta\u015f\u0131nmaz ticaretiyle i\u015ftigal eden m\u00fckellefler taraf\u0131ndan uygulanacakt\u0131r.<\/p>\n\n\n\n<p>\u0130kinci el motorlu kara ta\u015f\u0131t\u0131 ticareti ile i\u015ftigal edenler, 13\/2\/2018 tarihli ve 30331 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u0130kinci El Motorlu Kara Ta\u015f\u0131tlar\u0131n\u0131n Ticareti Hakk\u0131nda Y\u00f6netmelik kapsam\u0131nda i\u015fletmesi ad\u0131na yetki belgesi alan tacirler ile esnaf ve sanatk\u00e2rlard\u0131r. \u0130kinci el motorlu kara ta\u015f\u0131t\u0131 ticareti ile i\u015ftigal etmekle birlikte hen\u00fcz yetki belgesi almam\u0131\u015f olanlar, \u0130kinci El Motorlu Kara Ta\u015f\u0131tlar\u0131n\u0131n Ticareti Hakk\u0131nda Y\u00f6netmeli\u011fe g\u00f6re yetki belgesi al\u0131nmas\u0131 i\u00e7in verilen s\u00fcre ile s\u0131n\u0131rl\u0131 olmak \u00fczere yetki belgesi olmaks\u0131z\u0131n, \u00f6zel matrah uygulayabilirler.<\/p>\n\n\n\n<p>Ta\u015f\u0131nmaz ticareti ile i\u015ftigal edenler, 5\/6\/2018 tarihli ve 30442 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Ta\u015f\u0131nmaz Ticareti Hakk\u0131nda Y\u00f6netmelik kapsam\u0131nda yetki belgesi alan ticari i\u015fletmeler ile esnaf ve sanatk\u00e2rlard\u0131r. Ta\u015f\u0131nmaz ticareti ile i\u015ftigal etmekle birlikte hen\u00fcz yetki belgesi almam\u0131\u015f olanlar, Ta\u015f\u0131nmaz Ticareti Hakk\u0131nda Y\u00f6netmeli\u011fe g\u00f6re yetki belgesi al\u0131nmas\u0131 i\u00e7in verilen s\u00fcre ile s\u0131n\u0131rl\u0131 olmak \u00fczere yetki belgesi olmaks\u0131z\u0131n, \u00f6zel matrah uygulayabilirler.<\/p>\n\n\n\n<p>Verilen s\u00fcre i\u00e7inde yetki belgesini almam\u0131\u015f olanlar ile yetki belgesi almaks\u0131z\u0131n ikinci el motorlu kara ta\u015f\u0131t\u0131 veya ta\u015f\u0131nmaz ticareti ile i\u015ftigal edenlerin ikinci el motorlu kara ta\u015f\u0131t\u0131 veya ta\u015f\u0131nmaz teslimlerinde \u00f6zel matrah uygulanmaz.<\/p>\n\n\n\n<p>\u0130kinci el motorlu kara ta\u015f\u0131t\u0131 veya ta\u015f\u0131nmaz teslimlerinde \u00f6zel matrah uygulanabilmesi i\u00e7in, ara\u00e7 veya ta\u015f\u0131nmaz\u0131n basit tadil, bak\u0131m ve onar\u0131m i\u015flemleri d\u0131\u015f\u0131nda vasf\u0131nda esasl\u0131 de\u011fi\u015fiklik yap\u0131lmamas\u0131 gerekmektedir.<\/p>\n\n\n\n<p><strong>\u00d6rnek 1:<\/strong>&nbsp;\u0130kinci el ara\u00e7 al\u0131m sat\u0131m faaliyeti ile i\u015ftigal eden (A) Otomotiv Ltd. \u015eti., KDV m\u00fckellefi olmayan Bay (B)\u2019den 32.000 TL\u2019ye ticari ara\u00e7 sat\u0131n alm\u0131\u015ft\u0131r. (C) Servis A.\u015e.den hizmet almak suretiyle, sat\u0131n al\u0131nan arac\u0131n y\u0131ll\u0131k bak\u0131m\u0131 yapt\u0131r\u0131lm\u0131\u015f ve otomobile \u00e7elik jant takt\u0131r\u0131lm\u0131\u015ft\u0131r. Bu hizmetin kar\u015f\u0131l\u0131\u011f\u0131 olarak (C) Servis A.\u015e.ye 5.000 TL+900 TL KDV \u00f6denmi\u015ftir. Daha sonra s\u00f6z konusu otomobil KDV hari\u00e7 40.000 TL\u2019ye sat\u0131lm\u0131\u015ft\u0131r. KDV m\u00fckellefi olmayan Bay (B)\u2019den sat\u0131n al\u0131nan araca y\u0131ll\u0131k bak\u0131m yapt\u0131r\u0131lmas\u0131 ve \u00e7elik jant takt\u0131r\u0131lmas\u0131, otomobilin vasf\u0131nda esasl\u0131 bir de\u011fi\u015fiklik olu\u015fturmad\u0131\u011f\u0131ndan, s\u00f6z konusu arac\u0131n sat\u0131\u015f\u0131nda \u00f6zel matrah uygulanacak ve al\u0131\u015f bedeli olan 32.000 TL d\u00fc\u015f\u00fclmek suretiyle 8.000 TL \u00f6zel matrah \u00fczerinden (8.000 x 0,18 =) 1.440 TL KDV hesaplanacakt\u0131r. Ayr\u0131ca ta\u015f\u0131t\u0131n y\u0131ll\u0131k bak\u0131m\u0131 ile \u00e7elik jant tak\u0131lmas\u0131na ili\u015fkin (C) Servis A.\u015e.ye \u00f6denen 900 TL KDV, (A) Otomotiv Ltd. \u015eti. taraf\u0131ndan indirim konusu yap\u0131labilecektir.<\/p>\n\n\n\n<p>S\u00f6z konusu arac\u0131n, KDV oranlar\u0131n\u0131 belirleyen 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 eki (I) say\u0131l\u0131 listenin 9 uncu s\u0131ras\u0131nda tan\u0131mlanan binek otomobillerinden olmas\u0131 durumunda, \u00f6zel matrah \u00fczerinden %1 oran\u0131nda KDV uygulanaca\u011f\u0131 tabiidir.<\/p>\n\n\n\n<p><strong>\u00d6rnek 2:<\/strong>\u00a0\u0130kinci el ara\u00e7 al\u0131m sat\u0131m faaliyeti ile i\u015ftigal eden Bay (A), KDV m\u00fckellefi olmayan Bay (B)\u2019den 1978 model kullan\u0131lamaz halde bulunan bir arac\u0131 10.000 TL bedelle sat\u0131n alm\u0131\u015ft\u0131r. (C) Servis A.\u015e.den hizmet almak suretiyle, s\u00f6z konusu arac\u0131n motoru dahil bir\u00e7ok par\u00e7as\u0131 de\u011fi\u015ftirilmek suretiyle yenilenmi\u015f ve (C) Servis A.\u015e.ye 20.000 TL+3.600 TL KDV \u00f6denmi\u015ftir. Yenilenen ara\u00e7 Bay (A) taraf\u0131ndan KDV hari\u00e7 40.000 TL\u2019ye sat\u0131lm\u0131\u015ft\u0131r. S\u00f6z konusu arac\u0131n motor dahil bir\u00e7ok par\u00e7as\u0131n\u0131n de\u011fi\u015ftirilmek suretiyle yenilenmesi, ta\u015f\u0131t\u0131n vasf\u0131nda esasl\u0131 bir de\u011fi\u015fiklik olu\u015fturdu\u011fundan s\u00f6z konusu arac\u0131n tesliminde \u00f6zel matrah uygulanmayacak, toplam sat\u0131\u015f bedeli olan 40.000 TL matrah \u00fczerinden KDV hesaplanacakt\u0131r. Di\u011fer taraftan, arac\u0131n yenilenmesine ili\u015fkin (C) Servis A.\u015e.ye \u00f6denen 3.600 TL KDV, Bay (A) taraf\u0131ndan indirim konusu yap\u0131labilecektir.<\/p>\n\n\n\n<p><a href=\"https:\/\/masfed.com\/haberler-ve-duyurular\/esnafimiza-hayirli-ugurlu-olsun\/#\"><\/a><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-4\">\n<div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:10%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:80%\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" loading=\"lazy\" width=\"620\" height=\"620\" src=\"https:\/\/masfed.com.tr\/wp-content\/uploads\/2022\/08\/image-53.png\" alt=\"\" class=\"wp-image-3356\" srcset=\"https:\/\/masfed.com.tr\/wp-content\/uploads\/2022\/08\/image-53.png 620w, https:\/\/masfed.com.tr\/wp-content\/uploads\/2022\/08\/image-53-300x300.png 300w, https:\/\/masfed.com.tr\/wp-content\/uploads\/2022\/08\/image-53-150x150.png 150w, https:\/\/masfed.com.tr\/wp-content\/uploads\/2022\/08\/image-53-400x400.png 400w, https:\/\/masfed.com.tr\/wp-content\/uploads\/2022\/08\/image-53-100x100.png 100w\" sizes=\"(max-width: 620px) 100vw, 620px\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:10%\"><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>4.9. \u0130kinci El Ara\u00e7 ve Ta\u015f\u0131nmaz Ticareti 3065 say\u0131l\u0131 Kanunun 7104 say\u0131l\u0131 Kanunla de\u011fi\u015fik (23\/f) maddesine g\u00f6re, ikinci el motorlu kara ta\u015f\u0131t\u0131 veya ta\u015f\u0131nmaz ticaretiyle i\u015ftigal eden m\u00fckelleflerce, KDV m\u00fckellefi olmayanlardan (m\u00fckellef olanlardan istisna kapsam\u0131nda yap\u0131lan al\u0131mlar d\u00e2hil) al\u0131narak vasf\u0131nda esasl\u0131 de\u011fi\u015fiklik yap\u0131lmaks\u0131z\u0131n sat\u0131lan ikinci el motorlu kara ta\u015f\u0131t\u0131 veya ta\u015f\u0131nmazlar\u0131n tesliminde matrah, al\u0131\u015f bedeli [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3356,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.6 - 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