{"id":1562,"date":"2026-01-16T15:57:11","date_gmt":"2026-01-16T15:57:11","guid":{"rendered":"https:\/\/zetunas.com\/?p=1562"},"modified":"2026-01-16T15:57:11","modified_gmt":"2026-01-16T15:57:11","slug":"gumruklu-alanlarda-kdv-muafiyeti-her-hizmet-istisna-mi-kritik-detaylar-ve-sik-yapilan-hatalar","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/gumruklu-alanlarda-kdv-muafiyeti-her-hizmet-istisna-mi-kritik-detaylar-ve-sik-yapilan-hatalar\/","title":{"rendered":"G\u00fcmr\u00fckl\u00fc Alanlarda KDV Muafiyeti: Her Hizmet \u0130stisna M\u0131? Kritik Detaylar ve S\u0131k Yap\u0131lan Hatalar!"},"content":{"rendered":"\n

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\ud83d\udea2\u00a0G\u00fcmr\u00fckl\u00fc alanlardaki KDV uygulamalar\u0131, lojistik ve d\u0131\u015f ticaret operasyonlar\u0131n\u0131n maliyet y\u00f6netiminde kilit bir rol oynar. Ancak “g\u00fcmr\u00fckl\u00fc sahadaki her hizmet KDV’den muaft\u0131r” yan\u0131lg\u0131s\u0131, i\u015fletmeleri ciddi vergi riskleriyle kar\u015f\u0131 kar\u015f\u0131ya b\u0131rakabilir.

3065 say\u0131l\u0131 KDV Kanunu’nun 17. maddesi bu konuda net s\u0131n\u0131rlar \u00e7iziyor. Gelin, hangi hizmetlerin istisna kapsam\u0131nda oldu\u011funa, hangilerinin olmad\u0131\u011f\u0131na ve en \u00f6nemlisi y\u00fcklenilen KDV’nin ak\u0131betine birlikte bakal\u0131m.\u00a0\ud83d\udc47

\u2705\u00a0KDV’den \u0130ST\u0130SNA Olan Hizmetler:

1\ufe0f\u20e3\u00a0Vergisiz Sat\u0131\u015f Yeri Kiralama (Md. 17\/4-o):\u00a0G\u00fcmr\u00fckl\u00fc sahalardaki vergisiz sat\u0131\u015f ma\u011fazalar\u0131n\u0131n (duty-free) ve bunlara ait depo gibi birimlerin kiralanmas\u0131.

2\ufe0f\u20e3\u00a0Lojistik Hizmetler (Md. 17\/4-\u00f6):\u00a0\u0130thalat, ihracat ve transit rejim kapsam\u0131ndaki mallar i\u00e7in verilen;

\ud83d\udd39Ardiye
\ud83d\udd39Depolama
\ud83d\udd39Terminal hizmetleri (y\u00fckleme, bo\u015faltma, ta\u015f\u0131ma, istifleme vb.)

\u274c\u00a0D\u0130KKAT! KDV’ye TAB\u0130 Olanlar:

\ud83d\udd39\u0130stisna kapsam\u0131ndaki bir hizmeti ger\u00e7ekle\u015ftirmek i\u00e7in \u00fc\u00e7\u00fcnc\u00fc ki\u015filerden al\u0131nan i\u015f\u00e7ilik, vin\u00e7 kiralama, etiketleme, paketleme gibi hizmetler.
\ud83d\udd39Bu hizmetler i\u00e7in kullan\u0131lan akaryak\u0131t gibi teslimler.
\ud83d\udd39\u00d6rnekteki* kritik nokta:\u00a0Genel ama\u00e7l\u0131 bir antrepo kiralama i\u015flemi, yukar\u0131daki istisnalara girmedi\u011fi i\u00e7in KDV\u2019ye tabidir.

*\u00d6rnek:\u00a0G\u00fcmr\u00fckl\u00fc sahada i\u015fletme belgesi bulunan antrepo i\u015fleticisinden yap\u0131lacak olan antrepo kiralama i\u015flemi 3065 say\u0131l\u0131 Kanunun (17\/4-o) ve (17\/4-\u00f6) maddeleri\u00a0kapsam\u0131nda de\u011ferlendirilemeyece\u011finden, genel h\u00fck\u00fcmler \u00e7er\u00e7evesinde KDV\u2019ye tabi olacakt\u0131r.


\ud83d\udca1\u00a0As\u0131l Mesele: Y\u00fcklenilen KDV’nin Durumu!

Bu iki istisnan\u0131n en \u00f6nemli fark\u0131, y\u00fcklenilen KDV’nin indirim ve iade durumudur:

\u27a1\ufe0f\u00a0Md. 17\/4-o (Vergisiz Sat\u0131\u015f Yeri Kiralama):\u00a0Bu hizmetle ilgili y\u00fcklenilen KDV,\u00a0indirim konusu yap\u0131lamaz.\u00a0(K\u0131smi \u0130stisna)

\u27a1\ufe0f\u00a0Md. 17\/4-\u00f6 (Lojistik Hizmetler):\u00a01\/1\/2019 sonras\u0131 i\u00e7in bu hizmetlere ili\u015fkin y\u00fcklenilen KDV\u00a0indirilebilir, ancak indirimle giderilemeyen KDV\u00a0iade edilmez.\u00a0(K\u0131smi \u0130stisna)

\ud83d\udccc\u00a0\u00d6nemli Not:\u00a0Liman ve hava meydanlar\u0131nda verilen bir hizmet, hem tam istisna kapsam\u0131ndaki Madde 13\/b’ye hem de k\u0131smi istisna olan Madde 17\/4-\u00f6’ye giriyorsa, m\u00fckellef lehine olan\u00a0Madde 13\/b (tam istisna)\u00a0h\u00fck\u00fcmleri uygulan\u0131r. Bu da y\u00fcklenilen KDV’nin iadesine imkan tan\u0131r!

Bu ince ayr\u0131mlar\u0131 bilmek, firman\u0131z\u0131 gereksiz vergi maliyetlerinden ve cezalardan korur.<\/p>\n\n\n\n

https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_kdv-vergi-gaesmraesk-activity-7397156126657609728-kLhN?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":"

\ud83d\udea2\u00a0G\u00fcmr\u00fckl\u00fc alanlardaki KDV uygulamalar\u0131, lojistik ve d\u0131\u015f ticaret operasyonlar\u0131n\u0131n maliyet y\u00f6netiminde kilit bir rol oynar. Ancak “g\u00fcmr\u00fckl\u00fc sahadaki her hizmet KDV’den muaft\u0131r” yan\u0131lg\u0131s\u0131, i\u015fletmeleri ciddi vergi riskleriyle kar\u015f\u0131 kar\u015f\u0131ya b\u0131rakabilir. 3065 say\u0131l\u0131 KDV Kanunu’nun 17. maddesi bu konuda net s\u0131n\u0131rlar \u00e7iziyor. Gelin, hangi hizmetlerin istisna kapsam\u0131nda oldu\u011funa, hangilerinin olmad\u0131\u011f\u0131na ve en \u00f6nemlisi y\u00fcklenilen KDV’nin ak\u0131betine […]<\/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-1562","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1562","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=1562"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1562\/revisions"}],"predecessor-version":[{"id":1564,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1562\/revisions\/1564"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}