{"id":1450,"date":"2026-01-16T15:56:39","date_gmt":"2026-01-16T15:56:39","guid":{"rendered":"https:\/\/zetunas.com\/?p=1450"},"modified":"2026-01-16T15:56:39","modified_gmt":"2026-01-16T15:56:39","slug":"gibden-fason-uretim-yapanlari-ve-yaptiranlari-sarsacak-ozelge","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/gibden-fason-uretim-yapanlari-ve-yaptiranlari-sarsacak-ozelge\/","title":{"rendered":"G\u0130B’den Fason \u00dcretim Yapanlar\u0131 ve Yapt\u0131ranlar\u0131 Sarsacak \u00d6zelge!"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

F\u0131nd\u0131\u011f\u0131 Verip Kremay\u0131 Almak: Masum Bir Al\u0131\u015fveri\u015f mi, Yoksa %20 KDV’li Bir Hizmet mi?

\u0130\u015f modelinizi bir anl\u0131\u011f\u0131na d\u00fc\u015f\u00fcn\u00fcn: Ana hammaddeniz olan f\u0131nd\u0131\u011f\u0131 bir \u00fcreticiye veriyor, ondan i\u015flenmi\u015f son \u00fcr\u00fcn olan f\u0131nd\u0131k kremas\u0131n\u0131 geri al\u0131yorsunuz. Faturada ne g\u00f6rmeyi beklersiniz? Muhtemelen %1 KDV’li bir “f\u0131nd\u0131k kremas\u0131” sat\u0131\u015f\u0131, de\u011fil mi?

Peki ya size bu i\u015flemin asl\u0131nda bir\u00a0\u00fcr\u00fcn sat\u0131\u015f\u0131 de\u011fil, genel oranda\u00a0%20 KDV’ye ve KDV tevkifat\u0131na tabi bir “imalat hizmeti”\u00a0oldu\u011funu s\u00f6ylesem?

Ba\u015fkanl\u0131\u011f\u0131n yay\u0131mlad\u0131\u011f\u0131 bir \u00f6zelge, tam da bu kafa kar\u0131\u015ft\u0131r\u0131c\u0131 durumu netli\u011fe kavu\u015fturuyor ve bir\u00e7ok \u015firketin KDV hesaplamalar\u0131n\u0131 temelden etkiliyor.

Olay Ne?\u00a0\ud83d\udcdc

Bir kamu kurumu, 370.000 kg kavrulmu\u015f i\u00e7 f\u0131nd\u0131\u011f\u0131 bir firmaya vererek \u00e7e\u015fitli f\u0131nd\u0131k kremalar\u0131 ve ezmeleri imal ettirip ambalajlanmas\u0131n\u0131 istiyor. Kurum, bu i\u015flemin KDV oran\u0131 ve tevkifat\u0131 konusunda teredd\u00fct ya\u015fay\u0131nca G\u0130B’in kap\u0131s\u0131n\u0131 \u00e7al\u0131yor.

G\u0130B’in Karar\u0131: Ezber Bozan Yorum!\u00a0\ud83e\udde0

Gelir \u0130daresi, bu i\u015flemin \u00f6z\u00fcne bakt\u0131 ve \u015fu kritik tespiti yapt\u0131:

1. Bu Bir Mal Sat\u0131\u015f\u0131 De\u011fil, “\u0130malat Hizmetidir”!

\u00c7\u00fcnk\u00fc i\u015flemin ana hammaddesi (f\u0131nd\u0131k) m\u00fc\u015fteri taraf\u0131ndan sa\u011flan\u0131yor. Y\u00fcklenici firma, kendi mal\u0131n\u0131 satm\u0131yor; m\u00fc\u015fterinin mal\u0131 \u00fczerinde bir i\u015f\u00e7ilik ve d\u00f6n\u00fc\u015f\u00fcm hizmeti sunuyor. Bu da i\u015flemi “fason imalat hizmeti” kapsam\u0131na sokuyor.

2. KDV Oran\u0131 %1 De\u011fil, %20!

F\u0131nd\u0131k kremas\u0131 bir g\u0131da \u00fcr\u00fcn\u00fc olarak sat\u0131lsayd\u0131 %1 KDV’ye tabi olabilirdi. Ancak burada sat\u0131lan \u00fcr\u00fcn de\u011fil, “hizmet”. \u0130malat hizmeti ise KDV oran listelerinde \u00f6zel bir indirimli orana tabi olmad\u0131\u011f\u0131ndan, genel oran olan\u00a0%20 KDV\u00a0uygulanmak zorunda.

3. KDV Tevkifat\u0131 \u015eart! (5\/10)

\u00d6zelgeye konu olan al\u0131c\u0131, belirlenmi\u015f al\u0131c\u0131lar (kamu kurumu) kapsam\u0131nda oldu\u011fu i\u00e7in, ald\u0131\u011f\u0131 bu hizmet faturas\u0131nda hesaplanan KDV’nin yar\u0131s\u0131n\u0131\u00a0(5\/10 oran\u0131nda) tevkif etmekle y\u00fck\u00fcml\u00fc.

Bu Neden Sizin \u0130\u00e7in \u00d6nemli?\u00a0\u26a0\ufe0f

Bu \u00f6zelge sadece f\u0131nd\u0131k ve krema ile s\u0131n\u0131rl\u0131 de\u011fil. Kendi hammaddesini vererek \u00fcretim yapt\u0131ran (fason) t\u00fcm sekt\u00f6rler i\u00e7in bir uyar\u0131 niteli\u011finde:

Tekstil Sekt\u00f6r\u00fc:\u00a0Kuma\u015f\u0131 verip dikilmi\u015f \u00fcr\u00fcn alanlar.
Metal Sanayii:\u00a0Sac levhay\u0131 verip i\u015flenmi\u015f par\u00e7a alanlar.
Kimya Sekt\u00f6r\u00fc:\u00a0Ana kimyasal\u0131 verip nihai form\u00fclde \u00fcr\u00fcn alanlar.

E\u011fer i\u015flemin \u00f6z\u00fc “hizmet” ise, faturay\u0131 “mal sat\u0131\u015f\u0131” gibi kesmek ciddi vergi riskleri do\u011furur.

Sonu\u00e7 ve Aksiyon Plan\u0131\u00a0\ud83d\ude80

\u0130\u015fin ad\u0131 “f\u0131nd\u0131k kremas\u0131 al\u0131m\u0131” olsa da, verginin do\u011fas\u0131 i\u015flemin ger\u00e7ek niteli\u011fine g\u00f6re belirlenir.

\u2705\u00a0Fason Hizmet Alanlar:\u00a0Tedarik\u00e7ilerinizden gelen faturalar\u0131 kontrol edin. “Mal bedeli” olarak kesilen faturalar, asl\u0131nda bir “hizmet bedeli” mi? KDV oran\u0131n\u0131 ve tevkifat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcz\u00fc g\u00f6zden ge\u00e7irin.

\u2705\u00a0Fason \u00dcreticiler:\u00a0M\u00fc\u015fterilerinize kesti\u011finiz faturalar\u0131n niteli\u011fini do\u011fru belirleyin. Yanl\u0131\u015f KDV oran\u0131 uygulamak, gelecekte sizi cezal\u0131 tarhiyatlarla y\u00fcz y\u00fcze b\u0131rakabilir.

Unutmay\u0131n:\u00a0Vergi d\u00fcnyas\u0131nda “ne yazd\u0131\u011f\u0131” kadar, “NE YAPILDI\u011eI” da \u00f6nemlidir.

S\u00f6zle\u015fmeleriniz ve i\u015f modelleriniz, vergisel y\u00fck\u00fcml\u00fcl\u00fcklerinizi do\u011frudan \u015fekillendirir.<\/p>\n\n\n\n

https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_kdv-fasonaesretim-vergi-activity-7364902971186262018-zZAu?utm_source=share&utm_medium=member_desktop&rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0<\/a><\/p>\n\n\n\n

Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"

F\u0131nd\u0131\u011f\u0131 Verip Kremay\u0131 Almak: Masum Bir Al\u0131\u015fveri\u015f mi, Yoksa %20 KDV’li Bir Hizmet mi? \u0130\u015f modelinizi bir anl\u0131\u011f\u0131na d\u00fc\u015f\u00fcn\u00fcn: Ana hammaddeniz olan f\u0131nd\u0131\u011f\u0131 bir \u00fcreticiye veriyor, ondan i\u015flenmi\u015f son \u00fcr\u00fcn olan f\u0131nd\u0131k kremas\u0131n\u0131 geri al\u0131yorsunuz. Faturada ne g\u00f6rmeyi beklersiniz? Muhtemelen %1 KDV’li bir “f\u0131nd\u0131k kremas\u0131” sat\u0131\u015f\u0131, de\u011fil mi? Peki ya size bu i\u015flemin asl\u0131nda bir\u00a0\u00fcr\u00fcn […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1450","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1450","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1450"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1450\/revisions"}],"predecessor-version":[{"id":1452,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1450\/revisions\/1452"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}