{"id":11293,"date":"2019-09-27T06:11:16","date_gmt":"2019-09-27T04:11:16","guid":{"rendered":"https:\/\/tunal-stb.de\/ab-ueye-devletlerinden-girdi-vergisi-tutarlarinin-geri-oedenmesi-2\/"},"modified":"2023-07-21T09:36:30","modified_gmt":"2023-07-21T07:36:30","slug":"ab-ueye-devletlerinden-girdi-vergisi-tutarlarinin-geri-oedenmesi-2","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/ab-ueye-devletlerinden-girdi-vergisi-tutarlarinin-geri-oedenmesi-2\/","title":{"rendered":"AB \u00dcye Devletlerinden girdi vergisi tutarlar\u0131n\u0131n geri \u00f6denmesi"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>AB \u00dcye Devletlerinden girdi vergisi tutarlar\u0131n\u0131n geri \u00f6denmesi<\/h2>\n<p>Almanya&#8217;da ikamet eden ve 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 gezisi vesilesiyle veya bir ticaret fuar\u0131nda kat\u0131l\u0131mc\u0131 olarak) girdi vergisi tutarlar\u0131n\u0131 \u00f6deyen giri\u015fimciler, bunlar\u0131 \u00f6zel bir prosed\u00fcrle d\u00fczenli olarak iade alabilirler.<\/p>\n<p>\u0130ade prosed\u00fcr\u00fc genellikle iadenin talep edildi\u011fi eyalette <strong>vergilendirilebilir<\/strong> ciro elde <strong>etmeyen<\/strong>, yani &#8220;normal&#8221; 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<p>Di\u011fer AB \u00fclkelerinden gelen girdi vergisi tutarlar\u0131n\u0131n iadesi i\u00e7in ba\u015fvurular sadece <strong>Federal Merkezi Vergi Dairesi<\/strong> &#8216;nin portal\u0131<a href=\"http:\/\/www.bzst.de\" target=\"_blank\" rel=\"noopener noreferrer\">(www.bzst.de)<\/a> \u00fczerinden <strong>elektronik<\/strong> olarak yap\u0131lmal\u0131d\u0131r; Federal Merkezi Vergi Dairesi, gerekliliklerin yerine getirilmesi halinde ba\u015fvuruyu iade eden eyalete iletir.<\/p>\n<p>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 <strong>elektronik kopyalar\u0131<\/strong> iade ba\u015fvurusuna eklenmelidir.<\/p>\n<p>\u0130ade ba\u015fvurusu en ge\u00e7 faturan\u0131n d\u00fczenlendi\u011fi y\u0131l\u0131 takip eden takvim y\u0131l\u0131n\u0131n <strong>30 Eyl\u00fcl<\/strong> tarihine kadar yap\u0131lmal\u0131d\u0131r (Federal Merkezi Vergi Dairesi taraf\u0131ndan zaman\u0131nda al\u0131nmas\u0131 belirleyicidir).<\/p>\n<p>Kural olarak, sadece ilgili iade \u00fclkesinde yerle\u015fik bir giri\u015fimcinin de talep edebilece\u011fi girdi vergisinin iade edilebilece\u011fi unutulmamal\u0131d\u0131r; baz\u0131 \u00dcye Devletlerde burada \u00f6nemli k\u0131s\u0131tlamalar uygulanmaktad\u0131r (\u00f6rne\u011fin temsil ve a\u011f\u0131rlama masraflar\u0131, ara\u00e7lar, yak\u0131tlar i\u00e7in).<br \/>\n\u00dccret miktar\u0131 <strong>en az 50 avro<\/strong> (veya ulusal para biriminde e\u015fde\u011fer tutar) olmal\u0131d\u0131r.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"AB \u00dcye Devletlerinden girdi vergisi tutarlar\u0131n\u0131n geri \u00f6denmesi Almanya&#8217;da ikamet eden ve 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 gezisi vesilesiyle veya bir ticaret fuar\u0131nda kat\u0131l\u0131mc\u0131 olarak) girdi vergisi tutarlar\u0131n\u0131 \u00f6deyen giri\u015fimciler, bunlar\u0131 \u00f6zel bir prosed\u00fcrle d\u00fczenli olarak iade alabilirler. \u0130ade prosed\u00fcr\u00fc genellikle iadenin talep edildi\u011fi eyalette...","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],"tags":[974,837],"class_list":["post-11293","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-girdi-vergisi-indirimi","tag-ab","tag-geri-oedeme"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11293","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=11293"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11293\/revisions"}],"predecessor-version":[{"id":11328,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11293\/revisions\/11328"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}