{"id":10000,"date":"2018-09-15T13:15:18","date_gmt":"2018-09-15T11:15:18","guid":{"rendered":"https:\/\/tunal-stb.de\/ab-ueye-devletlerinden-girdi-vergisi-tutarlarinin-geri-oedenmesi\/"},"modified":"2023-07-21T09:35:20","modified_gmt":"2023-07-21T07:35:20","slug":"ab-ueye-devletlerinden-girdi-vergisi-tutarlarinin-geri-oedenmesi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/ab-ueye-devletlerinden-girdi-vergisi-tutarlarinin-geri-oedenmesi\/","title":{"rendered":"AB \u00dcye Devletlerinden girdi vergisi tutarlar\u0131n\u0131n geri \u00f6denmesi"},"content":{"rendered":"

Geri \u00f6deme – Girdi vergisi tutarlar\u0131 – AB \u00dcye Devletleri<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Erstattung von Vorsteuerbetr\u00e4gen aus EU-Mitgliedstaaten” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

Almanya’da yerle\u015fik giri\u015fimciler,<\/h2>\n

Girdi vergisini d\u00fc\u015fme hakk\u0131na sahip olan ve yurtd\u0131\u015f\u0131ndaki ticari faaliyetleriyle ba\u011flant\u0131l\u0131 olarak (\u00f6rne\u011fin bir i\u015f seyahati vesilesiyle veya bir ticaret fuar\u0131nda kat\u0131l\u0131mc\u0131 olarak) girdi vergisi tutarlar\u0131n\u0131 \u00f6demi\u015f olanlara bu tutarlar d\u00fczenli olarak \u00f6zel bir prosed\u00fcrle iade edilebilir.<\/p>\n

\u0130ade prosed\u00fcr\u00fc genellikle iadenin talep edildi\u011fi eyalette vergilendirilebilir<\/strong> ciro elde etmeyen<\/strong>, yani “normal” vergilendirme prosed\u00fcr\u00fcne tabi olmayan ve bu nedenle o eyalette KDV beyannamesi vermek zorunda olmayan t\u00fcccarlar i\u00e7in tasarlanm\u0131\u015ft\u0131r.<\/p>\n

Geri \u00f6deme talepleri<\/h2>\n

Di\u011fer AB \u00fclkelerinden gelen girdi vergisi tutarlar\u0131n\u0131n Federal Merkezi<\/strong> Vergi<\/strong> Dairesi<\/strong> (www.bzst.de) arac\u0131l\u0131\u011f\u0131yla yaln\u0131zca elektronik<\/strong> ortamda sunulmas\u0131 gerekir; Federal Merkezi Vergi Dairesi, gerekliliklerin yerine getirilmesi halinde ba\u015fvuruyu iade eden devlete iletir.<\/p>\n

Giri\u015fimci verileri ve beyannamelerine ek olarak, \u00fccretlendirme ba\u015fvurusunda her bir fatura veya ithalat belgesi i\u00e7in \u00f6zel bilgiler sa\u011flanmal\u0131d\u0131r. Ciro veya ithalat bedeli 1.000 avro veya \u00fczerindeyse (yak\u0131t faturalar\u0131 i\u00e7in: en az 250 avro), baz\u0131 eyaletlerde orijinal faturalar\u0131n ve ithalat makbuzlar\u0131n\u0131n elektronik<\/strong> kopyalar\u0131<\/strong> iade ba\u015fvurusuna eklenmelidir.<\/p>\n

\u0130ade ba\u015fvurusu en ge\u00e7 faturan\u0131n d\u00fczenlendi\u011fi y\u0131l\u0131 takip eden takvim y\u0131l\u0131n\u0131n 30 Eyl\u00fcl<\/strong> tarihine kadar yap\u0131lmal\u0131d\u0131r (Federal Merkezi Vergi Dairesi taraf\u0131ndan zaman\u0131nda al\u0131nmas\u0131 belirleyicidir).<\/p>\n

Dikkat edilmesi gerekenler,<\/h2>\n

Kural olarak, sadece ilgili iade \u00fclkesinde yerle\u015fik bir giri\u015fimcinin de talep edebilece\u011fi girdi vergisi iade edilebilir; baz\u0131 \u00dcye Devletlerde burada \u00f6nemli k\u0131s\u0131tlamalar ge\u00e7erlidir (\u00f6rne\u011fin temsil ve a\u011f\u0131rlama masraflar\u0131, ara\u00e7lar, yak\u0131t i\u00e7in).<\/p>\n

\u00dccret miktar\u0131 en az 50 avro <\/strong>(veya ulusal para biriminde e\u015fde\u011fer tutar) olmal\u0131d\u0131r.<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 09\/2018 say\u0131l\u0131 Bilgi Mektubumuzun 5. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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Geben Sie Ihre E-Mail-Adresse an, um diesen Blog zu abonnieren und Benachrichtigungen \u00fcber neue Beitr\u00e4ge via E-Mail zu erhalten.<\/p>\n<\/div>\n<\/form>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Geri \u00f6deme – Girdi vergisi tutarlar\u0131 – AB \u00dcye Devletleri [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Erstattung von Vorsteuerbetr\u00e4gen aus EU-Mitgliedstaaten\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]Almanya’da yerle\u015fik giri\u015fimciler, Girdi vergisini d\u00fc\u015fme hakk\u0131na sahip olan ve yurtd\u0131\u015f\u0131ndaki ticari faaliyetleriyle ba\u011flant\u0131l\u0131 olarak (\u00f6rne\u011fin bir i\u015f seyahati vesilesiyle veya bir ticaret fuar\u0131nda kat\u0131l\u0131mc\u0131 olarak) girdi vergisi tutarlar\u0131n\u0131 \u00f6demi\u015f olanlara bu tutarlar d\u00fczenli olarak...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,830],"tags":[974,975],"class_list":["post-10000","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-girdi-vergisi-iade-proseduerue","tag-ab","tag-girdi-vergisi-tutarlari"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10000","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/comments?post=10000"}],"version-history":[{"count":4,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10000\/revisions"}],"predecessor-version":[{"id":10221,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10000\/revisions\/10221"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}