{"id":1453,"date":"2026-01-16T15:56:39","date_gmt":"2026-01-16T15:56:39","guid":{"rendered":"https:\/\/zetunas.com\/?p=1453"},"modified":"2026-01-16T15:56:39","modified_gmt":"2026-01-16T15:56:39","slug":"yabancidan-hizmet-alan-sirketler-dikkat-o-fatura-sandiginiz-belge-sizi-vergi-cezasiyla-tanistirabilir","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/yabancidan-hizmet-alan-sirketler-dikkat-o-fatura-sandiginiz-belge-sizi-vergi-cezasiyla-tanistirabilir\/","title":{"rendered":"Yabanc\u0131dan Hizmet Alan \u015eirketler Dikkat! O “Fatura” Sand\u0131\u011f\u0131n\u0131z Belge, Sizi Vergi Cezas\u0131yla Tan\u0131\u015ft\u0131rabilir."},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Globalle\u015fen d\u00fcnyada yurt d\u0131\u015f\u0131ndan veya T\u00fcrkiye’de ya\u015fayan yabanc\u0131lardan dan\u0131\u015fmanl\u0131k, denetim veya organizasyon hizmeti almak art\u0131k i\u015fimizin bir par\u00e7as\u0131. Genellikle bu hizmetler kar\u015f\u0131l\u0131\u011f\u0131nda bir fatura veya benzeri bir belge almakla yetiniyoruz.

Peki bu yeterli mi? Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131’n\u0131n yeni yay\u0131mlad\u0131\u011f\u0131 bir \u00f6zelge, bu basit g\u00f6r\u00fcnen i\u015flemin asl\u0131nda ne kadar kritik oldu\u011funu bir kez daha g\u00f6sterdi.

OLAY:\u00a0Bir T\u00fcrk \u015firketi, Libya B\u00fcy\u00fckel\u00e7ili\u011fi’ne medikal turizm alan\u0131nda denetim ve organizasyon hizmeti sunuyor. Bu hizmetleri yerine getirirken hem yurt d\u0131\u015f\u0131ndaki (Libya’daki) hem de T\u00fcrkiye’de ikamet izni olan yabanc\u0131 uyruklu ger\u00e7ek ki\u015filerden destek al\u0131yor. \u015eirket, bu ki\u015filere yapaca\u011f\u0131 \u00f6demelerin vergilendirilmesi ve belge d\u00fczeninin nas\u0131l olmas\u0131 gerekti\u011fini soruyor.

GEL\u0130R \u0130DARES\u0130’N\u0130N KR\u0130T\u0130K CEVABI:

Maliye, bu durumu s\u0131radan bir “hizmet al\u0131m\u0131” olarak g\u00f6rm\u00fcyor. Cevab\u0131n \u00f6z\u00fc \u015fu:

E\u011fer hizmet ald\u0131\u011f\u0131n\u0131z yabanc\u0131 ger\u00e7ek ki\u015fi;

\u2705\u00a0\u015eirketinizin\u00a0emir ve talimatlar\u0131\u00a0do\u011frultusunda \u00e7al\u0131\u015f\u0131yorsa,
\u2705\u00a0Belirli bir i\u015f yerine ba\u011fl\u0131 olmasa da size\u00a0ba\u011fl\u0131 olarak\u00a0hizmet \u00fcretiyorsa,

Bu ki\u015fiye yap\u0131lan \u00f6deme, “serbest meslek kazanc\u0131” de\u011fil,\u00a0“\u00dcCRET”\u00a0say\u0131l\u0131r.

SONU\u00c7 NE DEMEK?

Bu tespit, t\u00fcm ezberleri bozuyor ve \u015firketlere 2 temel y\u00fck\u00fcml\u00fcl\u00fck getiriyor:

1\ufe0f\u20e3\u00a0GEL\u0130R VERG\u0130S\u0130 STOPAJI YAPMA ZORUNLULU\u011eU:\u00a0\u00d6deme, “\u00fccret” kabul edildi\u011fi i\u00e7in Gelir Vergisi Kanunu’nun 94. maddesi uyar\u0131nca bu \u00f6demelerden gelir vergisi tevkifat\u0131 (stopaj) yapmak zorundas\u0131n\u0131z. K\u0130\u015e\u0130N\u0130N L\u0130BYA’DA VEYA T\u00dcRK\u0130YE’DE OLMASI BU DURUMU DE\u011e\u0130\u015eT\u0130RM\u0130YOR.

2\ufe0f\u20e3\u00a0FATURA YER\u0130NE “\u00dcCRET BORDROSU” D\u00dcZENLEME MECBUR\u0130YET\u0130:\u00a0En kritik nokta! Yurt d\u0131\u015f\u0131ndaki ki\u015fiden alaca\u011f\u0131n\u0131z bir “invoice” veya benzeri bir belge yeterli de\u011fil. Vergi Usul Kanunu gere\u011fi, bu \u00f6demeyi bir T\u00fcrk \u00e7al\u0131\u015fan\u0131n\u0131za yapar gibi\u00a0\u00dcCRET BORDROSU\u00a0d\u00fczenleyerek kay\u0131t alt\u0131na almal\u0131s\u0131n\u0131z.

ANA F\u0130K\u0130R:

Hizmetin kimden al\u0131nd\u0131\u011f\u0131ndan \u00e7ok, hizmet ili\u015fkisinin niteli\u011fi \u00f6nemlidir. E\u011fer ortada bir “ba\u011f\u0131ml\u0131l\u0131k” unsuru varsa, kar\u015f\u0131n\u0131zdaki ki\u015fi d\u00fcnyan\u0131n neresinde olursa olsun, vergi kanunlar\u0131m\u0131z a\u00e7\u0131s\u0131ndan o bir “hizmet erbab\u0131”d\u0131r.

Bu \u00f6zelge, \u00f6zellikle uluslararas\u0131 projeler y\u00fcr\u00fcten, yabanc\u0131 dan\u0131\u015fman ve uzmanlarla \u00e7al\u0131\u015fan t\u00fcm \u015firketler i\u00e7in hayati bir uyar\u0131 niteli\u011finde. Basit bir “hizmet faturas\u0131” ile ge\u00e7i\u015ftirilen i\u015flemler, gelecekte ciddi vergi ve ceza riskleri do\u011furabilir.

\u015eirketinizin finans ve muhasebe departmanlar\u0131n\u0131n bu konudaki fark\u0131ndal\u0131\u011f\u0131 ne durumda?

\u00d6zelge Detaylar\u0131:\u00a0Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, 16.03.2021 tarihli ve 94606 say\u0131l\u0131 \u00f6zelgesi.<\/p>\n\n\n\n

https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_vergi-stopaj-aescretbordrosu-activity-7365627750927290368-SYAp?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":"

Globalle\u015fen d\u00fcnyada yurt d\u0131\u015f\u0131ndan veya T\u00fcrkiye’de ya\u015fayan yabanc\u0131lardan dan\u0131\u015fmanl\u0131k, denetim veya organizasyon hizmeti almak art\u0131k i\u015fimizin bir par\u00e7as\u0131. Genellikle bu hizmetler kar\u015f\u0131l\u0131\u011f\u0131nda bir fatura veya benzeri bir belge almakla yetiniyoruz. Peki bu yeterli mi? Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131’n\u0131n yeni yay\u0131mlad\u0131\u011f\u0131 bir \u00f6zelge, bu basit g\u00f6r\u00fcnen i\u015flemin asl\u0131nda ne kadar kritik oldu\u011funu bir kez daha g\u00f6sterdi. OLAY:\u00a0Bir […]<\/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-1453","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1453","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=1453"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1453\/revisions"}],"predecessor-version":[{"id":1455,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1453\/revisions\/1455"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}