{"id":9641,"date":"2018-06-25T08:00:30","date_gmt":"2018-06-25T06:00:30","guid":{"rendered":"https:\/\/tunal-stb.de\/uecuencue-uelkeler-olarak-adlandirilan-uelkelerden-ab-ueyesi-olmayan-devletler-girdi-vergisi-tutarlarinin-geri-oedenmesi\/"},"modified":"2023-07-21T09:34:14","modified_gmt":"2023-07-21T07:34:14","slug":"uecuencue-uelkeler-olarak-adlandirilan-uelkelerden-ab-ueyesi-olmayan-devletler-girdi-vergisi-tutarlarinin-geri-oedenmesi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/uecuencue-uelkeler-olarak-adlandirilan-uelkelerden-ab-ueyesi-olmayan-devletler-girdi-vergisi-tutarlarinin-geri-oedenmesi\/","title":{"rendered":"\u00dc\u00e7\u00fcnc\u00fc \u00fclkeler olarak adland\u0131r\u0131lan \u00fclkelerden (AB \u00fcyesi olmayan devletler) girdi vergisi tutarlar\u0131n\u0131n geri \u00f6denmesi"},"content":{"rendered":"

Geri \u00f6deme – girdi vergisi tutarlar\u0131 – AB \u00fcyesi olmayan devletler<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Erstattung von Vorsteuerbetra\u0308gen aus sog. Drittla\u0308ndern (Nicht-EU-Staaten)” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

\n

Almanya’da<\/h2>\n

AB \u00fcyesi olmayan bir devlette 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 yerle\u015fik giri\u015fimciler veya \u015firketler, yabanc\u0131 girdi vergisini iade alabilirler. Ancak, girdi vergisi iadesi yaln\u0131zca girdi vergisi iadesi konusunda m\u00fctekabiliyetin<\/strong> s\u00f6z konusu oldu\u011fu \u00fc\u00e7\u00fcnc\u00fc \u00fclkelerde iade edilmektedir.<\/p>\n

 <\/p>\n

Buna kar\u015f\u0131l\u0131k<\/h2>\n

AB \u00dcye Devletlerinden gelen girdi vergisi tutarlar\u0131n\u0131n iadesine ili\u015fkin elektronik prosed\u00fcrde (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. 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

 <\/p>\n

\n

Tazminat ba\u015fvurular\u0131<\/h2>\n

faturan\u0131n d\u00fczenlendi\u011fi y\u0131l\u0131 takip eden takvim y\u0131l\u0131n\u0131n en ge\u00e7 30 Haziran<\/strong> tarihine kadar sunulmal\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. Farkl\u0131 \u00fclkelerde farkl\u0131 asgari \u00fccret miktarlar\u0131na ula\u015f\u0131lmas\u0131 gerekebilece\u011fi unutulmamal\u0131d\u0131r.<\/p>\n

 <\/p>\n<\/div>\n<\/div>\n

(Bu konuda daha fazla yorum ve bilgi 06\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 7. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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