{"id":1481,"date":"2026-01-16T15:56:39","date_gmt":"2026-01-16T15:56:39","guid":{"rendered":"https:\/\/zetunas.com\/?p=1481"},"modified":"2026-01-16T15:56:39","modified_gmt":"2026-01-16T15:56:39","slug":"sirketinizdeki-saatli-bomba-iliskili-sirketten-gelen-doviz-avansi-kur-farki-giderlerinizi-cop-edebilir","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/sirketinizdeki-saatli-bomba-iliskili-sirketten-gelen-doviz-avansi-kur-farki-giderlerinizi-cop-edebilir\/","title":{"rendered":"\u015e\u0130RKET\u0130N\u0130ZDEK\u0130 SAATL\u0130 BOMBA: \u0130li\u015fkili \u015eirketten Gelen D\u00f6viz Avans\u0131, Kur Fark\u0131 Giderlerinizi &#8220;\u00c7\u00d6P&#8221; Edebilir!"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"896\" src=\"https:\/\/zetunas.com\/wp-content\/uploads\/2026\/01\/b24-1024x896.jpg\" alt=\"\" class=\"wp-image-1482\"\/><\/figure>\n\n\n\n<p>Yurt d\u0131\u015f\u0131ndaki ana firman\u0131zdan, orta\u011f\u0131n\u0131zdan veya ili\u015fkili bir \u015firketinizden ihracat i\u00e7in d\u00f6viz cinsi avans m\u0131 al\u0131yorsunuz?<br><br>\u0130lk bak\u0131\u015fta masum bir finansman y\u00f6ntemi gibi g\u00f6r\u00fcnen bu i\u015flem, asl\u0131nda sizi Kurumlar Vergisi&#8217;nde devasa bir riskle kar\u015f\u0131 kar\u015f\u0131ya b\u0131rakabilir.<br><br>Gelir \u0130daresi&#8217;nin yay\u0131nlad\u0131\u011f\u0131 bu kritik \u00f6zelge, oyunun kurallar\u0131n\u0131 net bir \u015fekilde ortaya koyuyor ve &#8220;bilmiyordum&#8221; demenize izin vermiyor.<br><br>SENARYO:<br>Ana hissedar\u0131n\u0131z olan yabanc\u0131 \u015firkete ihracat yap\u0131yorsunuz. Size sevkiyat \u00f6ncesi Dolar veya Euro cinsinden avans g\u00f6nderiyorlar. Kurlar malum, s\u00fcrekli dalgalan\u0131yor.<br><br>TEHL\u0130KE \u00c7ANLARI NE ZAMAN \u00c7ALIYOR?\u00a0\ud83d\udd14<br>E\u011fer bu avanslar\u0131n (ve di\u011fer ili\u015fkili ki\u015fi bor\u00e7lar\u0131n\u0131z\u0131n) toplam\u0131, \u015firketinizin\u00a0\u00f6z sermayesinin 3 kat\u0131n\u0131\u00a0a\u015f\u0131yorsa, &#8220;\u00d6rt\u00fcl\u00fc Sermaye&#8221; tuza\u011f\u0131na d\u00fc\u015ft\u00fcn\u00fcz demektir.<br><br>Peki, bu tuza\u011f\u0131n sonucu ne?<br><br>\u0130\u015fte Gelir \u0130daresi&#8217;nin o &#8220;korkutucu&#8221; ama bir o kadar da net cevab\u0131:<br><br>\ud83d\udcc9\u00a01. OLUMSUZ KUR FARKI (ZARAR): KANUNEN KABUL ED\u0130LMEYEN G\u0130DER (KKEG)!<br><br>Avans\u0131 ald\u0131\u011f\u0131n\u0131z tarihle mahsup etti\u011finiz tarih aras\u0131nda kur y\u00fckseldi ve aleyhinize bir kur fark\u0131 ZARARI m\u0131 olu\u015ftu? Ge\u00e7mi\u015f olsun. \u00d6rt\u00fcl\u00fc sermayeye isabet eden k\u0131sm\u0131n\u0131\u00a0G\u0130DER YAZAMAZSINIZ!\u00a0Evet, yanl\u0131\u015f duymad\u0131n\u0131z. O devasa finansal y\u00fck, vergi matrah\u0131n\u0131zdan indirilemeyen bir KKEG&#8217;ye d\u00f6n\u00fc\u015f\u00fcr. Kasan\u0131zdan para \u00e7\u0131kar ama verginizi azaltmaz.<br><br>\ud83d\udcc8\u00a02. OLUMLU KUR FARKI (GEL\u0130R): VERG\u0130 DI\u015eI!<br><br>Peki ya kur lehinize d\u00f6nd\u00fc ve bir kur fark\u0131 GEL\u0130R\u0130 mi elde ettiniz? \u0130\u015fte burada sistem simetrik \u00e7al\u0131\u015f\u0131yor. \u00d6rt\u00fcl\u00fc sermayeye isabet eden bu geliri de kurum kazanc\u0131na dahil etmeniz\u00a0GEREKMEZ.\u00a0Yani bu gelir i\u00e7in vergi \u00f6demezsiniz.<br><br>SONU\u00c7: R\u0130SK AS\u0130METR\u0130K!<br><br>&#8220;Gelir vergi d\u0131\u015f\u0131ysa ne g\u00fczel!&#8221; demeyin. Finansal y\u00f6netimde ama\u00e7, beklenmedik zararlardan korunmakt\u0131r. Kurun ne y\u00f6ne gidece\u011fini kimse garanti edemez. Bir yanda gider yazamad\u0131\u011f\u0131n\u0131z devasa bir zarar riski, di\u011fer yanda vergisiz bir gelir ihtimali&#8230; Bu kumara girmeye de\u011fer mi?<br><br>NE YAPMALISINIZ? | CFO &amp; F\u0130NANS Y\u00d6NET\u0130C\u0130LER\u0130NE AC\u0130L EYLEM PLANI:<br><br>Hemen Bor\u00e7\/\u00d6z Sermaye Oran\u0131n\u0131z\u0131 Kontrol Edin:\u00a0\u0130li\u015fkili ki\u015filerden gelen t\u00fcm bor\u00e7 ve avanslar\u0131 toplay\u0131n, \u00f6z sermayenizin 3 kat\u0131 ile k\u0131yaslay\u0131n.<br><br>Finansman Yap\u0131n\u0131z\u0131 G\u00f6zden Ge\u00e7irin:\u00a0S\u00fcrekli \u00f6rt\u00fcl\u00fc sermaye s\u0131n\u0131r\u0131nda geziyorsan\u0131z, ana firmadan avans yerine &#8220;sermaye avans\u0131&#8221; talep etmeyi veya do\u011frudan sermaye art\u0131r\u0131m\u0131 yapmay\u0131 de\u011ferlendirin.<br><br>Muhasebe Kay\u0131tlar\u0131n\u0131z\u0131 Ay\u0131r\u0131n:\u00a0\u00d6rt\u00fcl\u00fc sermayeye isabet eden kur farklar\u0131n\u0131 ayr\u0131 hesaplarda takip ederek d\u00f6nem sonunda do\u011fru KKEG veya vergi d\u0131\u015f\u0131 gelir ayr\u0131m\u0131n\u0131 yap\u0131n.<br><br>Unutmay\u0131n, vergi idaresi bu konuya &#8220;finansman&#8221; de\u011fil, &#8220;gizli bir sermaye enjeksiyonu&#8221; g\u00f6z\u00fcyle bak\u0131yor. Kurallar\u0131n\u0131 da buna g\u00f6re koyuyor. Haz\u0131rl\u0131ks\u0131z yakalanmay\u0131n!<\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_vergi-malimaesagnavir-cfo-activity-7368889249481342980-hNGG?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0\">https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_vergi-malimaesagnavir-cfo-activity-7368889249481342980-hNGG?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0<\/a><\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yurt d\u0131\u015f\u0131ndaki ana firman\u0131zdan, orta\u011f\u0131n\u0131zdan veya ili\u015fkili bir \u015firketinizden ihracat i\u00e7in d\u00f6viz cinsi avans m\u0131 al\u0131yorsunuz? \u0130lk bak\u0131\u015fta masum bir finansman y\u00f6ntemi gibi g\u00f6r\u00fcnen bu i\u015flem, asl\u0131nda sizi Kurumlar Vergisi&#8217;nde devasa bir riskle kar\u015f\u0131 kar\u015f\u0131ya b\u0131rakabilir. Gelir \u0130daresi&#8217;nin yay\u0131nlad\u0131\u011f\u0131 bu kritik \u00f6zelge, oyunun kurallar\u0131n\u0131 net bir \u015fekilde ortaya koyuyor ve &#8220;bilmiyordum&#8221; demenize izin vermiyor. SENARYO:Ana [&hellip;]<\/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-1481","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1481","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=1481"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1481\/revisions"}],"predecessor-version":[{"id":1483,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1481\/revisions\/1483"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}