{"id":10888,"date":"2019-06-27T07:11:44","date_gmt":"2019-06-27T05:11:44","guid":{"rendered":"https:\/\/tunal-stb.de\/uecuencue-uelkeler-ab-ueyesi-olmayan-devletler-olarak-adlandirilan-uelkelerden-gelen-girdi-vergisi-tutarlarinin-iadesi\/"},"modified":"2023-07-21T09:36:14","modified_gmt":"2023-07-21T07:36:14","slug":"uecuencue-uelkeler-ab-ueyesi-olmayan-devletler-olarak-adlandirilan-uelkelerden-gelen-girdi-vergisi-tutarlarinin-iadesi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/uecuencue-uelkeler-ab-ueyesi-olmayan-devletler-olarak-adlandirilan-uelkelerden-gelen-girdi-vergisi-tutarlarinin-iadesi\/","title":{"rendered":"\u00dc\u00e7\u00fcnc\u00fc \u00fclkeler (AB \u00fcyesi olmayan devletler) olarak adland\u0131r\u0131lan \u00fclkelerden gelen girdi vergisi tutarlar\u0131n\u0131n iadesi"},"content":{"rendered":"
[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Erstattung von Vorsteuerbetr\u00e4gen aus sog. Drittl\u00e4ndern (Nicht-EU-Staaten).” alignment=”left”][\/ultimate_heading][ultimate_spacer height=”50″]

AB \u00fcyesi olmayan bir devlette (\u00fc\u00e7\u00fcnc\u00fc \u00fclke) yabanc\u0131 hizmet alm\u0131\u015f ve ilgili girdi vergisi tutarlar\u0131n\u0131 \u00f6demi\u015f (\u00f6rne\u011fin i\u015f seyahatleri vesilesiyle) ve kendileri ilgili devlette vergiye tabi herhangi bir i\u015flem ger\u00e7ekle\u015ftirmemi\u015f olan Almanya’da yerle\u015fik giri\u015fimciler veya \u015firketler, yabanc\u0131 girdi vergisini iade alabilirler. Ancak, girdi vergisi sadece girdi vergisi iadesi konusunda m\u00fctekabiliyetin<\/strong> s\u00f6z konusu oldu\u011fu \u00fc\u00e7\u00fcnc\u00fc \u00fclkelerde iade edilmektedir.<\/p>\n<\/div><\/div>

\u00dc\u00e7\u00fcnc\u00fc \u00fclkelere<\/strong> kar\u015f\u0131 \u00fccret talepleri<\/h2>\n

AB \u00dcye Devletlerinden gelen girdi vergisi tutarlar\u0131n\u0131n iadesi i\u00e7in elektronik prosed\u00fcr\u00fcn aksine (BZSt \u00e7evrimi\u00e7i portal\u0131 arac\u0131l\u0131\u011f\u0131yla), \u00fc\u00e7\u00fcnc\u00fc \u00fclkelere<\/strong> y\u00f6nelik iade ba\u015fvurular\u0131 yaln\u0131zca yaz\u0131l\u0131 olarak ve her \u00fclke i\u00e7in ayr\u0131 ayr\u0131 yap\u0131labilir.<\/p>\n<\/div><\/div>

Ba\u015fvurular ya do\u011frudan yabanc\u0131 iade makam\u0131na ya da ilgili yabanc\u0131 ticaret odas\u0131 arac\u0131l\u0131\u011f\u0131yla yap\u0131labilir. Bu ama\u00e7la d\u00fczenli olarak gerekli olan giri\u015fimci stat\u00fcs\u00fc teyidi, yetkili vergi dairesi taraf\u0131ndan verilir; ancak sertifika yaln\u0131zca giri\u015fimcinin girdi vergisini d\u00fc\u015fme hakk\u0131na sahip olmas\u0131 durumunda verilir, yani yaln\u0131zca vergiden muaf i\u015flemler ger\u00e7ekle\u015ftirmesi veya k\u00fc\u00e7\u00fck bir giri\u015fimci olmas\u0131 durumunda verilmez.<\/p>\n<\/div><\/div>

Tarih 30 Haziran<\/h2>\n

Geri \u00f6deme ba\u015fvurular\u0131, faturan\u0131n d\u00fczenlendi\u011fi y\u0131l\u0131 takip eden takvim y\u0131l\u0131n\u0131n en ge\u00e7 30 Haziran<\/strong> tarihine kadar yap\u0131lmal\u0131d\u0131r. Giri\u015fimci belgesine ek olarak, orijinal faturalar veya ithalat makbuzlar\u0131 da eklenmelidir. Kural olarak, yak\u0131t al\u0131m\u0131na atfedilebilen girdi vergisi tutarlar\u0131n\u0131n iadesi hari\u00e7 tutulmaktad\u0131r.<\/p>\n

Farkl\u0131 \u00fclkelerde farkl\u0131 asgari \u00fccret miktarlar\u0131na ula\u015f\u0131lmas\u0131 gerekebilece\u011fi unutulmamal\u0131d\u0131r.<\/p>\n<\/div><\/div>

(Daha fazla yorum, bilgi ve \u00f6rnek 06\/2019 say\u0131l\u0131 bilgilendirme mektubumuzda<\/a> bulunabilir).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>

[vc_masonry_media_grid grid_id=”vc_gid:1561368775883-28993c2b-bee5-2″ include=”6226,6225,6224″][vc_message]\n

A) Sipari\u015f b\u00fclteni<\/strong><\/h2>\n

Her zaman haberdar olun, ba\u015fka haberleri ka\u00e7\u0131rmay\u0131n! Haber b\u00fclteni hizmetimiz sayesinde hukuk b\u00fcromuzla ilgili en son bilgileri her zaman e-posta yoluyla alacaks\u0131n\u0131z (\u00f6rne\u011fin de\u011fi\u015fen \u00e7al\u0131\u015fma saatleri vb.). Elbette, istedi\u011finiz zaman haber b\u00fclteni aboneli\u011finizi kolayca iptal edebilirsiniz. Her b\u00fcltenin sonunda ilgili bir abonelikten \u00e7\u0131kma ba\u011flant\u0131s\u0131 bulacaks\u0131n\u0131z. E-posta adresinizi girmeniz yeterlidir…<\/p>\n

<\/div>\n

B) Bilgilendirme mektubuna abone olun<\/strong><\/a><\/h2>\n
\n

E-posta ile rahat\u00e7a. Kay\u0131t olmak i\u00e7in e-posta adresinizi girmeniz yeterlidir; size bilgilendirme mektubumuzun en son versiyonu g\u00f6nderilecektir.
\nKay\u0131t olurken avantaj\u0131n\u0131z: Her ay\u0131n ba\u015f\u0131nda bu g\u00fcncellemeyi alacaks\u0131n\u0131z.<\/p>\n

<\/div>\n

C) E-posta yoluyla bloga abone olun<\/strong><\/h2>\n
\n
\n

Bu bloga abone olmak ve yeni yaz\u0131lar\u0131n bildirimlerini e-posta yoluyla almak i\u00e7in e-posta adresinizi girin.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/vc_message][ultimate_spacer height=”50″]

Neumann & Walczak – Steuerberatungsgesellschaft GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede<\/p>\n


\n Neumann Walczak & Partner Vergi Dan\u0131\u015fman\u0131 ve Avukat – Ortakl\u0131k – <\/span>
\n<\/span>Robert-Bosch-Strasse 1 – 59439 Holzwickede<\/p>\n

\n

Web sitesi: www.neumann-walczak.de – E-posta: info@neumann-walczak.de<\/p>\n

Telefon: (0049) 02301 – 91 291 0 – Faks: (0049) 02301 – 91 291 21<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"[vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Erstattung von Vorsteuerbetr\u00e4gen aus sog. Drittl\u00e4ndern (Nicht-EU-Staaten).\" alignment=\"left\"][\/ultimate_heading][ultimate_spacer height=\"50\"]AB \u00fcyesi olmayan bir devlette (\u00fc\u00e7\u00fcnc\u00fc \u00fclke) yabanc\u0131 hizmet alm\u0131\u015f ve ilgili girdi vergisi tutarlar\u0131n\u0131 \u00f6demi\u015f (\u00f6rne\u011fin i\u015f seyahatleri vesilesiyle) ve kendileri ilgili devlette vergiye tabi herhangi bir i\u015flem ger\u00e7ekle\u015ftirmemi\u015f olan Almanya’da yerle\u015fik giri\u015fimciler veya \u015firketler, yabanc\u0131 girdi vergisini iade alabilirler. Ancak, girdi vergisi...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,938,1271],"tags":[1279,1276],"class_list":["post-10888","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-girdi-vergisi-indirimi","category-uecuencue-uelkeler","tag-ab-ueyesi-olmayan-uelkeler","tag-uecuencue-uelkeler"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10888","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=10888"}],"version-history":[{"count":11,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10888\/revisions"}],"predecessor-version":[{"id":11137,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10888\/revisions\/11137"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}