{"id":1653,"date":"2026-01-16T15:57:43","date_gmt":"2026-01-16T15:57:43","guid":{"rendered":"https:\/\/zetunas.com\/?p=1653"},"modified":"2026-01-20T16:41:17","modified_gmt":"2026-01-20T16:41:17","slug":"gumruk-hattindan-kapanis-dosyasina-yatirim-tesviklerinde-insaat-isleri-kdv-istisnasi","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/gumruk-hattindan-kapanis-dosyasina-yatirim-tesviklerinde-insaat-isleri-kdv-istisnasi\/","title":{"rendered":"G\u00fcmr\u00fck Hatt\u0131ndan Kapan\u0131\u015f Dosyas\u0131na: Yat\u0131r\u0131m Te\u015fviklerinde \u0130n\u015faat \u0130\u015fleri KDV \u0130stisnas\u0131"},"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\/b85-1024x896.jpg\" alt=\"\" class=\"wp-image-1654\"\/><\/figure>\n\n\n\n<p>Zaman \u00c7izelgesi ve Temel Kapsam<br><br>\u0130malat sanayii ve turizm yat\u0131r\u0131mlar\u0131n\u0131 destekleyen KDV istisnas\u0131, 31 Aral\u0131k 2028 tarihine kadar uzat\u0131lm\u0131\u015f bir te\u015fvik mekanizmas\u0131d\u0131r. Bu imk\u00e2n, yat\u0131r\u0131m te\u015fvik belgesi (YTB) sahibi olan ve in\u015faat s\u00fcreci devam eden t\u00fcm projeleri kapsar.<br><br>Dijital Y\u00f6netim ve \u0130stisna Belgesi S\u00fcreci<br><br>S\u00fcre\u00e7, vergi dairesinden &#8220;\u0130stisna Belgesi&#8221; al\u0131nmas\u0131yla resmiyet kazan\u0131r. Yat\u0131r\u0131mc\u0131, in\u015faat s\u00fcrecinde ihtiya\u00e7 duyaca\u011f\u0131 t\u00fcm mal ve hizmetleri (demir, \u00e7imento, i\u015f\u00e7ilik, nakliye vb.) elektronik sisteme bir liste halinde girer. Onaylanan bu liste, KDV\u2019siz al\u0131m yapman\u0131n yasal dayana\u011f\u0131d\u0131r. Proje maliyetleri de\u011fi\u015fti\u011finde veya yeni ihtiya\u00e7lar do\u011fdu\u011funda, bu listenin sistem \u00fczerinden g\u00fcncellenmesi operasyonel hata pay\u0131n\u0131 s\u0131f\u0131ra indirir.<br><br>Harcama S\u0131n\u0131rlar\u0131: \u0130n\u015faat vs. Donan\u0131m Ayr\u0131m\u0131<br><br>\u0130stisnan\u0131n s\u0131n\u0131rlar\u0131 net \u00e7izilmi\u015ftir: Sadece in\u015faat\u0131n kendisi ve yap\u0131da kullan\u0131lan malzemeler kapsam i\u00e7indedir. Yat\u0131r\u0131m te\u015fvik belgesinde yer alsa dahi; binan\u0131n i\u00e7ine konulacak \u00fcretim makineleri, ofis mobilyalar\u0131, klimalar veya otel tefri\u015fat\u0131 bu istisna ile al\u0131namaz. Vergi uyumu i\u00e7in al\u0131mlar\u0131n sadece binan\u0131n kaba ve ince in\u015faat i\u015fleriyle s\u0131n\u0131rl\u0131 kalmas\u0131 esast\u0131r.<br><br>\u0130n\u015faat\u0131n Tan\u0131m\u0131:\u00a0\u0130stisna sadece ta\u015f\u0131nmaz\u0131n in\u015fas\u0131na y\u00f6nelik harcamalar\u0131 kapsar.<br><br>Kapsama Girenler:\u00a0Hafriyat, nakliye, in\u015faat taahh\u00fct i\u015fleri ile in\u015faatta kullan\u0131lan ana malzemeler (demir, \u00e7imento, tu\u011fla, elektrik-tesisat malzemeleri vb.).<br><br>Kapsam D\u0131\u015f\u0131 B\u0131rak\u0131lanlar:\u00a0Yat\u0131r\u0131m\u0131n i\u00e7ine konulacak olan makine-te\u00e7hizat, mobilya, tefri\u015fat ve benzeri hareketli varl\u0131klar (Bunlar YTB\u2019nin genel h\u00fck\u00fcmleriyle y\u00f6netilir, bu madde kapsam\u0131nda de\u011fildir).<br><br>\u0130thalat Avantaj\u0131: Yurtd\u0131\u015f\u0131ndan \u00dcr\u00fcn Temini<br><br>\u0130stisna, sadece yerli al\u0131mlarda de\u011fil ithalatta da ge\u00e7erlidir. Yat\u0131r\u0131mc\u0131, yurtd\u0131\u015f\u0131ndan getirece\u011fi in\u015faat malzemeleri i\u00e7in g\u00fcmr\u00fckte KDV \u00f6demez. Bunun i\u00e7in vergi dairesinden al\u0131nan istisna belgesinin g\u00fcmr\u00fck idaresine sunulmas\u0131 yeterlidir.<br><br>Dosyan\u0131n Kapat\u0131lmas\u0131: G\u00fcvenli Final<br><br>\u0130n\u015faat tamamland\u0131\u011f\u0131nda veya belge s\u00fcresi doldu\u011funda, istisna belgesinin vergi dairesine iade edilerek &#8220;kapat\u0131lmas\u0131&#8221; ZORUNLUDUR. Vergi dairesi; sistemdeki al\u0131m listesi ile kesilen faturalar\u0131n uyumunu kontrol ederek dosyay\u0131 sonu\u00e7land\u0131r\u0131r. Kapatma i\u015fleminin ihmal edilmesi, &#8220;haks\u0131z yararlanma&#8221; riski do\u011furabilece\u011fi i\u00e7in s\u00fcrecin en kritik idari ad\u0131m\u0131d\u0131r.<br><br>Riskler ve Sorumluluk Payla\u015f\u0131m\u0131<br><br>E\u011fer yat\u0131r\u0131m te\u015fvik belgesindeki \u015fartlar ihlal edilir veya yat\u0131r\u0131m tamamlanmadan b\u0131rak\u0131l\u0131rsa, devlet \u00f6denmeyen KDV\u2019yi ceza ve gecikme faiziyle birlikte yat\u0131r\u0131mc\u0131dan geri talep eder. Sat\u0131c\u0131lar, ge\u00e7erli bir istisna belgesi \u00fczerinden i\u015flem yapt\u0131klar\u0131 s\u00fcrece bu riskin d\u0131\u015f\u0131ndad\u0131r; ancak belgesiz veya liste d\u0131\u015f\u0131 sat\u0131\u015flarda hem sat\u0131c\u0131 hem de al\u0131c\u0131 ortakla\u015fa sorumlu tutulur.<br><br>Tedarik\u00e7iler \u0130\u00e7in \u0130ade Mekanizmas\u0131<br><br>\u0130stisna kapsam\u0131nda KDV tahsil etmeyen m\u00fcteahhitler veya malzeme sat\u0131c\u0131lar\u0131, bu i\u015flem nedeniyle y\u00fcklendikleri KDV\u2019yi devletten iade alabilirler.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_g%C3%BCmr%C3%BCk-hatt%C4%B1ndan-kapan%C4%B1%C5%9F-dosyas%C4%B1na-yat%C4%B1r%C4%B1m-activity-7414200635090427904-nAE5?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0\">https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_g%C3%BCmr%C3%BCk-hatt%C4%B1ndan-kapan%C4%B1%C5%9F-dosyas%C4%B1na-yat%C4%B1r%C4%B1m-activity-7414200635090427904-nAE5?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>Zaman \u00c7izelgesi ve Temel Kapsam \u0130malat sanayii ve turizm yat\u0131r\u0131mlar\u0131n\u0131 destekleyen KDV istisnas\u0131, 31 Aral\u0131k 2028 tarihine kadar uzat\u0131lm\u0131\u015f bir te\u015fvik mekanizmas\u0131d\u0131r. Bu imk\u00e2n, yat\u0131r\u0131m te\u015fvik belgesi (YTB) sahibi olan ve in\u015faat s\u00fcreci devam eden t\u00fcm projeleri kapsar. Dijital Y\u00f6netim ve \u0130stisna Belgesi S\u00fcreci S\u00fcre\u00e7, vergi dairesinden &#8220;\u0130stisna Belgesi&#8221; al\u0131nmas\u0131yla resmiyet kazan\u0131r. Yat\u0131r\u0131mc\u0131, in\u015faat s\u00fcrecinde [&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-1653","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1653","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=1653"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1653\/revisions"}],"predecessor-version":[{"id":1655,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1653\/revisions\/1655"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}