{"id":1569,"date":"2026-01-16T15:57:11","date_gmt":"2026-01-16T15:57:11","guid":{"rendered":"https:\/\/zetunas.com\/?p=1569"},"modified":"2026-01-16T15:57:11","modified_gmt":"2026-01-16T15:57:11","slug":"genel-amacli-antrepo-kiralama-kastedilen-nedir-ve-hata-nerededir","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/genel-amacli-antrepo-kiralama-kastedilen-nedir-ve-hata-nerededir\/","title":{"rendered":"“Genel ama\u00e7l\u0131 antrepo kiralama” Kastedilen Nedir ve Hata Nerededir?"},"content":{"rendered":"\n
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Kastedilen:\u00a0Bir ithalat\u00e7\u0131 veya ihracat\u00e7\u0131 firman\u0131n, g\u00fcmr\u00fckl\u00fc bir antrepo i\u015fleticisinden, kendi mallar\u0131n\u0131 koymak \u00fczere\u00a0belirli bir alan\u0131 (\u00f6rne\u011fin 100 m\u00b2’lik bir b\u00f6l\u00fcm\u00fc) bo\u015f olarak kiralamas\u0131\u00a0i\u015flemidir. Bu i\u015flem, bir “yer kiralama” s\u00f6zle\u015fmesidir.

S\u0131k Yap\u0131lan Hata:\u00a0Firmalar, bu kiralama i\u015flemini g\u00fcmr\u00fckl\u00fc antrepo s\u0131n\u0131rlar\u0131 i\u00e7inde yapt\u0131klar\u0131 i\u00e7in, KDV Kanunu’nun 17\/4-\u00f6 maddesindeki\u00a0“depolama hizmeti”\u00a0istisnas\u0131 kapsam\u0131nda oldu\u011funu varsayarak KDV’siz i\u015flem yap\u0131lmas\u0131 gerekti\u011fini d\u00fc\u015f\u00fcnmektedirler.\u00a0Ancak bu varsay\u0131m yanl\u0131\u015ft\u0131r.

Mevzuatsal A\u00e7\u0131klama: “Depolama Hizmeti” ile “Depo Kiralama” Aras\u0131ndaki Kritik Fark

KDV Kanunu, bu iki kavram\u0131 birbirinden net bir \u015fekilde ay\u0131r\u0131r:

1. Madde 17\/4-\u00f6 Kapsam\u0131ndaki KDV’den \u0130stisna Olan Durum: “DEPOLAMA H\u0130ZMET\u0130”

Bu madde, ithalat, ihracat veya transit rejim kapsam\u0131ndaki mallar i\u00e7in\u00a0“verilen ardiye, depolama ve terminal hizmetlerini”\u00a0istisna tutar.

Buradaki anahtar kelime “hizmet”tir.

Hizmetin Tan\u0131m\u0131:\u00a0“Depolama hizmeti”nde antrepo i\u015fleticisi, mal\u0131n sorumlulu\u011funu \u00fcstlenir. Mal\u0131 teslim al\u0131r, kendi belirledi\u011fi veya genel bir alanda muhafaza eder, say\u0131m\u0131n\u0131 ve takibini yapar, mal sahibi istedi\u011finde teslim eder.

Yani, antrepo i\u015fleticisi size bo\u015f bir alan kiralamaz; mal\u0131n\u0131z\u0131\u00a0koruma ve saklama hizmeti\u00a0sunar. Fatura, bu hizmetin kar\u015f\u0131l\u0131\u011f\u0131 olarak kesilir.

Sorumluluk:\u00a0Mal\u0131n g\u00fcvenli\u011fi, korunmas\u0131 gibi sorumluluklar antrepo i\u015fleticisine aittir.

Sonu\u00e7:\u00a0Bu bir hizmet al\u0131m\u0131 oldu\u011fu i\u00e7in KDV Kanunu Madde 17\/4-\u00f6 kapsam\u0131nda KDV’den\u00a0istisnad\u0131r.

2. KDV’ye Tabi Olan Durum: “GENEL AMA\u00c7LI ANTREPO K\u0130RALAMA”

Bu i\u015flem, Bor\u00e7lar Kanunu kapsam\u0131nda bir\u00a0“kira s\u00f6zle\u015fmesi”\u00a0niteli\u011findedir. KDV Kanunu’nun istisna maddelerinde “antrepo kiralanmas\u0131”na y\u00f6nelik genel bir istisna h\u00fckm\u00fc bulunmamaktad\u0131r.

\u0130\u015flemin Tan\u0131m\u0131:\u00a0Burada antrepo i\u015fleticisi, size antrepo i\u00e7indeki belirli bir alan\u0131 tahsis eder ve bu alan\u0131n kullan\u0131m hakk\u0131n\u0131 size devreder. O alan\u0131 nas\u0131l kullanaca\u011f\u0131n\u0131z, mallar\u0131n\u0131z\u0131 nas\u0131l yerle\u015ftirece\u011finiz sizin sorumlulu\u011funuzdad\u0131r.

Antrepo i\u015fleticisi esasen bir “m\u00fclk sahibi” konumundad\u0131r. Fatura, “kira bedeli” olarak kesilir.

Sorumluluk:\u00a0Kiralanan alandaki mallar\u0131n y\u00f6netimi ve takibi b\u00fcy\u00fck \u00f6l\u00e7\u00fcde kirac\u0131ya aittir.

Sonu\u00e7:\u00a0Bu i\u015flem, Madde 17\/4-o veya 17\/4-\u00f6 kapsam\u0131na girmedi\u011fi i\u00e7in, KDV Kanunu’nun genel h\u00fck\u00fcmleri (Madde 1\/1) uyar\u0131nca\u00a0KDV’ye tabidir.

\u00d6nceki Payla\u015f\u0131m\u0131m\u0131zdaki \u00f6rnek bu durumu a\u00e7\u0131kl\u0131yor:\u00a0“G\u00fcmr\u00fckl\u00fc sahada i\u015fletme belgesi bulunan antrepo i\u015fleticisinden yap\u0131lacak olan\u00a0antrepo kiralama i\u015flemi\u00a03065 say\u0131l\u0131 Kanunun (17\/4-o) ve (17\/4-\u00f6) maddeleri kapsam\u0131nda de\u011ferlendirilemeyece\u011finden, genel h\u00fck\u00fcmler \u00e7er\u00e7evesinde\u00a0KDV\u2019ye tabi olacakt\u0131r.”

\u00d6zetle;

Antrepocudan mal\u0131n\u0131z\u0131\u00a0saklamas\u0131 i\u00e7in hizmet al\u0131yorsan\u0131z\u00a0(Depolama Hizmeti)\u00a0\u27a1\ufe0f\u00a0KDV\u00a0yoktur.

Antrepocudan\u00a0bo\u015f bir yer kiralay\u0131p\u00a0mallar\u0131n\u0131z\u0131 kendiniz y\u00f6netiyorsan\u0131z (Depo Kiralama)\u00a0\u27a1\ufe0f\u00a0KDV\u00a0vard\u0131r.

Bu ayr\u0131m\u0131 yapamamak, kiralama i\u015flemini KDV’siz faturaland\u0131rmak ve sonras\u0131nda cezal\u0131 KDV tarhiyat\u0131 ile kar\u015f\u0131la\u015fmak “en s\u0131k yap\u0131lan hata”d\u0131r.<\/p>\n\n\n\n

https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_genel-ama%C3%A7l%C4%B1-antrepo-kiralama-kastedilen-activity-7397887817076424704-jSc3?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":"

Kastedilen:\u00a0Bir ithalat\u00e7\u0131 veya ihracat\u00e7\u0131 firman\u0131n, g\u00fcmr\u00fckl\u00fc bir antrepo i\u015fleticisinden, kendi mallar\u0131n\u0131 koymak \u00fczere\u00a0belirli bir alan\u0131 (\u00f6rne\u011fin 100 m\u00b2’lik bir b\u00f6l\u00fcm\u00fc) bo\u015f olarak kiralamas\u0131\u00a0i\u015flemidir. Bu i\u015flem, bir “yer kiralama” s\u00f6zle\u015fmesidir. S\u0131k Yap\u0131lan Hata:\u00a0Firmalar, bu kiralama i\u015flemini g\u00fcmr\u00fckl\u00fc antrepo s\u0131n\u0131rlar\u0131 i\u00e7inde yapt\u0131klar\u0131 i\u00e7in, KDV Kanunu’nun 17\/4-\u00f6 maddesindeki\u00a0“depolama hizmeti”\u00a0istisnas\u0131 kapsam\u0131nda oldu\u011funu varsayarak KDV’siz i\u015flem yap\u0131lmas\u0131 gerekti\u011fini d\u00fc\u015f\u00fcnmektedirler.\u00a0Ancak bu […]<\/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-1569","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1569","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=1569"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1569\/revisions"}],"predecessor-version":[{"id":1571,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1569\/revisions\/1571"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}