{"id":9908,"date":"2018-09-12T08:58:51","date_gmt":"2018-09-12T06:58:51","guid":{"rendered":"https:\/\/tunal-stb.de\/vergi-degisikligi-yasasi-kupon-direktifi\/"},"modified":"2023-07-21T09:35:20","modified_gmt":"2023-07-21T07:35:20","slug":"vergi-degisikligi-yasasi-kupon-direktifi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/vergi-degisikligi-yasasi-kupon-direktifi\/","title":{"rendered":"Vergi De\u011fi\u015fikli\u011fi Yasas\u0131: Kupon Direktifi"},"content":{"rendered":"

Vergi De\u011fi\u015fikli\u011fi Yasas\u0131 – Kuponlar – Y\u00f6nerge<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Steuer\u00e4nderungsgesetz: Gutschein-Richtlinie” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

Bir vergi de\u011fi\u015fikli\u011fi kanununa g\u00f6re<\/h2>\n

Halihaz\u0131rda yayg\u0131n bir \u015fekilde uygulanmakta olan Avrupa “Kupon Direktifi” ulusal hukuka aktar\u0131lacakt\u0131r. Buna g\u00f6re, KDV uygulamas\u0131nda a\u015fa\u011f\u0131daki hususlar ge\u00e7erlidir:<\/p>\n

Daha \u00f6nce kullan\u0131lan “mal veya nakit d\u0131\u015f\u0131 kupon” ve “de\u011fer kuponu” terimleri s\u0131ras\u0131yla “tek ama\u00e7l\u0131 kupon” ve “\u00e7ok ama\u00e7l\u0131 kupon” terimleriyle de\u011fi\u015ftirilmi\u015ftir.<\/strong><\/p>\n

Kuponlar,<\/h2>\n

Hem tedarik yerinin veya di\u011fer hizmetin hem de vergi oran\u0131n\u0131n sabit oldu\u011fu kuponlar tek ama\u00e7l\u0131 kuponlar<\/strong> olarak adland\u0131r\u0131l\u0131r. KDV muamelesi i\u00e7in gerekli t\u00fcm bilgiler makbuz d\u00fczenlendi\u011finde zaten mevcut oldu\u011fundan, vergilendirme makbuzun d\u00fczenlendi\u011fi anda zaten ger\u00e7ekle\u015fmi\u015f olur. \u00c7\u0131kt\u0131<\/strong> (veya devredilmesi), yani KDV’nin kupon kesildi\u011fi s\u0131rada zaten \u00f6denmi\u015f olmas\u0131 Sat\u0131\u015f<\/strong> Tek ama\u00e7l\u0131 kuponun i\u015fletme (t\u00fcccar, hizmet sa\u011flay\u0131c\u0131) taraf\u0131ndan kuponda belirtilen mal veya hizmet i\u00e7in ge\u00e7erli olan kupon de\u011ferinden d\u00fc\u015f\u00fclecek vergi oran\u0131nda. Tek ama\u00e7l\u0131 kupon kullan\u0131ld\u0131\u011f\u0131nda, yaln\u0131zca hala \u00f6denebilir olabilecek herhangi bir fark KDV’ye tabi olacakt\u0131r.<\/p>\n

\u00c7ok ama\u00e7l\u0131 kuponlar<\/strong> s\u00f6z konusu oldu\u011funda, belirli bir hizmet tan\u0131mlanmamaktad\u0131r; daha ziyade, bir \u00f6deme arac\u0131 gibi kullan\u0131labilirler; ne d\u00fczenlenmelerinin ne de transferlerinin ba\u015flang\u0131\u00e7ta herhangi bir KDV etkisi yoktur. Vergilendirme, \u00e7ok ama\u00e7l\u0131 makbuzun kabul edildi\u011fi di\u011fer hizmetin tedariki<\/strong> veya sa\u011flanmas\u0131 fiilen ger\u00e7ekle\u015fene kadar yap\u0131lmayacakt\u0131r. \u00c7ok ama\u00e7l\u0131 makbuzlar i\u00e7in matrah\u0131n belirlenmesinde, makbuzun d\u00fczenlendi\u011fi tarihte al\u0131nan bedel esas al\u0131nacak, ancak makbuzda yer alan ciro vergisi dikkate al\u0131nmayacakt\u0131r.<\/p>\n

 <\/p>\n

Bu \u00e7\u0131k\u0131\u015fta yap\u0131labilir mi<\/h2>\n

\u00c7ok ama\u00e7l\u0131 makbuzun parasal de\u011feri belirlenemiyorsa, makbuzun \u00fczerinde yaz\u0131l\u0131 olan parasal de\u011fer kullan\u0131lmal\u0131d\u0131r; \u00f6rnekte(bkz. Bilgi Notu 09\/2018, sayfa 3<\/em>), de\u011ferlendirmenin temeli 42,02 avro olacakt\u0131r (50 avrodan %19 KDV d\u00fc\u015f\u00fclerek).<\/p>\n

 <\/p>\n

(Bu konuda daha fazla yorum ve bilgi 09\/2018 say\u0131l\u0131 bilgilendirme mektubumuzun 4. 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":"Vergi De\u011fi\u015fikli\u011fi Yasas\u0131 – Kuponlar – Y\u00f6nerge [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Steuer\u00e4nderungsgesetz: Gutschein-Richtlinie\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]Bir vergi de\u011fi\u015fikli\u011fi kanununa g\u00f6re Halihaz\u0131rda yayg\u0131n bir \u015fekilde uygulanmakta olan Avrupa “Kupon Direktifi” ulusal hukuka aktar\u0131lacakt\u0131r. Buna g\u00f6re, KDV uygulamas\u0131nda a\u015fa\u011f\u0131daki hususlar ge\u00e7erlidir: Daha \u00f6nce kullan\u0131lan “mal veya nakit d\u0131\u015f\u0131 kupon” ve “de\u011fer kuponu” terimleri s\u0131ras\u0131yla “tek ama\u00e7l\u0131 kupon” ve...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,585,928],"tags":[951,946],"class_list":["post-9908","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-katma-deger-vergisi","category-kupon-politikasi","tag-direktif","tag-kupon"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9908","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=9908"}],"version-history":[{"count":18,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9908\/revisions"}],"predecessor-version":[{"id":10332,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9908\/revisions\/10332"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9908"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9908"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}