{"id":1533,"date":"2026-01-16T15:56:56","date_gmt":"2026-01-16T15:56:56","guid":{"rendered":"https:\/\/zetunas.com\/?p=1533"},"modified":"2026-01-16T15:56:56","modified_gmt":"2026-01-16T15:56:56","slug":"beyan-et-ama-odemeihracat-sonrasi-fiyat-farki-otvsi","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/beyan-et-ama-odemeihracat-sonrasi-fiyat-farki-otvsi\/","title":{"rendered":"Beyan Et ama \u00d6deme:\u0130hracat Sonras\u0131 Fiyat Fark\u0131 \u00d6TV’si"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Ticari hayat\u0131n dinamikleri bazen vergi s\u00fcre\u00e7lerinden daha h\u0131zl\u0131 i\u015fler. \u0130hra\u00e7 kay\u0131tl\u0131 bir sat\u0131\u015f yapt\u0131n\u0131z, \u00fcr\u00fcnleriniz yurt d\u0131\u015f\u0131na ula\u015ft\u0131, tecil edilen \u00d6TV’niz ba\u015far\u0131yla terkin edildi ve siz konuyu kapatt\u0131n\u0131z.

Peki ya aylar sonra, bu i\u015flemle ilgili lehinize bir fiyat fark\u0131 do\u011farsa?

Bu, bir\u00e7ok imalat\u00e7\u0131n\u0131n kar\u015f\u0131la\u015ft\u0131\u011f\u0131 ve cevab\u0131n\u0131 arad\u0131\u011f\u0131 kritik bir sorudur: “\u0130hracat\u0131 tamamlanm\u0131\u015f bir i\u015fleme ait fiyat fark\u0131n\u0131n \u00d6TV’sini nas\u0131l y\u00f6netece\u011fim?”

\u0130\u015fte 3 ad\u0131ml\u0131k \u00e7\u00f6z\u00fcm:

Ad\u0131m 1: Faturay\u0131 Do\u011fru Kurgulay\u0131n

\u0130hracat\u00e7\u0131ya kesece\u011finiz fiyat fark\u0131 faturas\u0131nda \u00d6TV\u2019yi hesaplaman\u0131z \u015fart.

Ancak i\u015fin s\u0131rr\u0131 detaylarda gizli:

Faturaya, hesaplanan \u00d6TV tutar\u0131n\u0131n\u00a0“tahsil edilmedi\u011fine”\u00a0dair bir \u015ferh d\u00fc\u015fmelisiniz.

Bu fiyat fark\u0131n\u0131n kayna\u011f\u0131 olan\u00a0ilk ihra\u00e7 kay\u0131tl\u0131 sat\u0131\u015f faturas\u0131na\u00a0ve ihracata ili\u015fkin\u00a0g\u00fcmr\u00fck beyannamesine\u00a0(tarih ve numara belirterek) mutlaka at\u0131fta bulunmal\u0131s\u0131n\u0131z.

Bu, yeni i\u015flemi orijinal ihracat i\u015flemine ba\u011flayan yasal k\u00f6pr\u00fcy\u00fc kurar.

Ad\u0131m 2: Beyannameyi Do\u011fru Verin

\u0130\u015fin en kritik k\u0131sm\u0131 buras\u0131. Fiyat fark\u0131 faturas\u0131n\u0131n kesildi\u011fi d\u00f6neme ait \u00d6TV beyannamesinde, s\u0131f\u0131r etki yaratacak bir muhasebe kayd\u0131 yapman\u0131z gerekiyor:
Hesaplad\u0131\u011f\u0131n\u0131z \u00d6TV tutar\u0131n\u0131, beyannamenin\u00a0“Teslimler”\u00a0tablosunda (Hesaplanan \u00d6TV) beyan edeceksiniz.

Ayn\u0131 tutar\u0131, bu kez indirilecek \u00d6TV olarak beyannamenin\u00a0“Fazla veya yersiz hesaplanan \u00d6TV”\u00a0sat\u0131r\u0131na yazacaks\u0131n\u0131z.

\ud83c\udfaf\u00a0Sonu\u00e7:\u00a0\u00d6TV matrah\u0131na dahil olan fiyat fark\u0131 yasal olarak beyan edilmi\u015f olurken, ayn\u0131 anda indirim konusu yap\u0131ld\u0131\u011f\u0131 i\u00e7in\u00a0\u00f6denecek bir vergi do\u011fmaz.\u00a0Bu y\u00f6ntemle hem yasal y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcz\u00fc yerine getirir hem de kasadan gereksiz bir nakit \u00e7\u0131k\u0131\u015f\u0131n\u0131 \u00f6nlersiniz.

Neden \u00d6nemli?

Denetim G\u00fcvencesi:\u00a0Bu y\u00f6ntem, olas\u0131 bir vergi incelemesinde i\u015flemlerinizin do\u011frulu\u011funu ispatlaman\u0131z\u0131 sa\u011flar.

Nakit Ak\u0131\u015f\u0131 Korumas\u0131:\u00a0\u0130hracat\u0131n ruhuna uygun olarak, asl\u0131nda vergisiz olmas\u0131 gereken bir i\u015flemden dolay\u0131 \u00d6TV \u00f6deme y\u00fck\u00fc alt\u0131na girmezsiniz.

Yasal Uyumluluk:\u00a0Mevzuata tam uyumlu hareket ederek finansal riskleri ortadan kald\u0131r\u0131rs\u0131n\u0131z.<\/p>\n\n\n\n

https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_aemtv-iaovhracat-fiyatfarkaft-activity-7386646271463292928-LJ00?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":"

Ticari hayat\u0131n dinamikleri bazen vergi s\u00fcre\u00e7lerinden daha h\u0131zl\u0131 i\u015fler. \u0130hra\u00e7 kay\u0131tl\u0131 bir sat\u0131\u015f yapt\u0131n\u0131z, \u00fcr\u00fcnleriniz yurt d\u0131\u015f\u0131na ula\u015ft\u0131, tecil edilen \u00d6TV’niz ba\u015far\u0131yla terkin edildi ve siz konuyu kapatt\u0131n\u0131z. Peki ya aylar sonra, bu i\u015flemle ilgili lehinize bir fiyat fark\u0131 do\u011farsa? Bu, bir\u00e7ok imalat\u00e7\u0131n\u0131n kar\u015f\u0131la\u015ft\u0131\u011f\u0131 ve cevab\u0131n\u0131 arad\u0131\u011f\u0131 kritik bir sorudur: “\u0130hracat\u0131 tamamlanm\u0131\u015f bir i\u015fleme ait […]<\/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-1533","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1533","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=1533"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1533\/revisions"}],"predecessor-version":[{"id":1535,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1533\/revisions\/1535"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}