2\/1\/2020 tarihli ve 30996 (M\u00fckerrer) say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 1994\nsay\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131yla, mobilyalar ile toptan tavuk yumurtas\u0131 ve bal\u0131k\nteslimlerinde uygulanan KDV oranlar\u0131nda indirim yap\u0131ld\u0131.<\/p>\n\n\n\n
1- Tavuk yumurtas\u0131n\u0131n toptan tesliminde KDV\noran\u0131 %8\u2019den %1\u2019e indirildi.<\/strong><\/p>\n\n\n\n KDV oranlar\u0131n\u0131n tespit edildi\u011fi 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131\neki (I) say\u0131l\u0131 listenin 3. s\u0131ras\u0131n\u0131n sonuna \u201ctavuk yumurtas\u0131\u201d eklenmek\nsuretiyle, tavuk yumurtas\u0131n\u0131n toptan teslimlerinde KDV oran\u0131 %1\u2019e indirildi. Tavuk\nyumurtas\u0131n\u0131n perakende teslimlerinde ise 2007\/13033 say\u0131l\u0131 Kararnamenin 1.\nmaddesinin 3. bendi uyar\u0131nca %8 oran\u0131 uygulanmaya devam edilecek. Tavuk\nyumurtas\u0131 d\u0131\u015f\u0131ndaki (hindi, kaz, \u00f6rdek, b\u0131ld\u0131rc\u0131n gibi) yumurtalar\u0131n toptan ve\nperakende teslimleri ise eskiden oldu\u011fu gibi %8 oran\u0131nda vergilendirilecek.<\/p>\n\n\n\n 2- Toptanc\u0131 halleri ile su \u00fcr\u00fcnleri toptan\nsat\u0131\u015f yerlerinde yap\u0131lan bal\u0131k teslimlerinde KDV oran\u0131<\/strong> %8\u2019den\n%1\u2019e indirildi.<\/strong><\/p>\n\n\n\n 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 eki (I) say\u0131l\u0131 listenin 6. s\u0131ras\u0131n\u0131n sonuna eklenen h\u00fck\u00fcmle, toptanc\u0131 halleri ve su \u00fcr\u00fcnleri toptan sat\u0131\u015f yerlerinde faaliyette bulunan t\u00fcccarlara yap\u0131lan bal\u0131k teslimleri ile buralarda faaliyet g\u00f6steren t\u00fcccarlar taraf\u0131ndan ger\u00e7ek usule tabi KDV m\u00fckelleflerine yap\u0131lan bal\u0131k teslimlerinde uygulanmakta olan %8 KDV oran\u0131 %1\u2019e indirildi. Bu uygulamada bal\u0131k d\u0131\u015f\u0131ndaki (\u0131stakoz, yenge\u00e7, midye gibi) su \u00fcr\u00fcnlerinin toptanc\u0131 halleri ve su \u00fcr\u00fcnleri toptan sat\u0131\u015f yerlerinde tesliminde %1 oran\u0131 uygulanmayacak, KDV oran\u0131 %8 olacakt\u0131r. <\/p>\n\n\n\n \u00d6te yandan bal\u0131k av\u0131 ve istihsali yapanlar\u0131n: <\/p>\n\n\n\n -Toptanc\u0131 hali veya su \u00fcr\u00fcnleri toptan sat\u0131\u015f yerleri d\u0131\u015f\u0131nda<\/strong> faaliyette bulunan KDV m\u00fckelleflerine,<\/p>\n\n\n\n – Toptanc\u0131 hali veya su \u00fcr\u00fcnleri toptan sat\u0131\u015f yerlerinde olsa dahi KDV m\u00fckellefiyeti olmayan basit usulde vergilenenlere, vergiden muaf esnafa ve t\u00fcketicilere,<\/p>\n\n\n\n yapt\u0131\u011f\u0131 bal\u0131k teslimlerde KDV oran\u0131 %8 olarak uygulanacakt\u0131r.<\/p>\n\n\n\n Toptanc\u0131 hali veya su \u00fcr\u00fcnleri toptan sat\u0131\u015f yerlerinden %1 oran\u0131nda KDV uygulanarak sat\u0131n al\u0131nan bal\u0131klar\u0131n toptan veya perakende teslimlerinde de %8 oran\u0131nda KDV uygulanacakt\u0131r.<\/p>\n\n\n\n Ayn\u0131 \u015fekilde bal\u0131k av\u0131 ve istihsali yapanlar\u0131n do\u011frudan lokanta, fabrika, yem imalathanesi gibi i\u015fletmelere yapt\u0131\u011f\u0131 toptan teslimlerde de KDV oran\u0131 %8 olacakt\u0131r. <\/p>\n\n\n\n 3- Mobilyalarda KDV oran\u0131 %18\u2019den %8\u2019e\nindirildi.<\/strong><\/p>\n\n\n\n KDV oranlar\u0131n\u0131n belirlendi\u011fi 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 eki\n(II) say\u0131l\u0131 listenin (B) cetvelinin sonuna eklenen listede G.T.\u0130.P. numaralar\u0131\nyer alan mobilyalar\u0131n KDV oran\u0131 %8\u2019e indirildi. <\/p>\n\n\n\n 287 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile bu listede yer alan mobilyalarda %18\nolan KDV oran\u0131n\u0131n 31 Ekim 2018-31 Aral\u0131k\n2018 tarihleri aras\u0131nda %8 olarak uygulanmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f, bu s\u00fcre 535 say\u0131l\u0131 Cumhurba\u015fkan\u0131\nKarar\u0131 ile 31 Mart 2019 tarihine, 843 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile 30\nHaziran 2019 tarihine kadar uzat\u0131lm\u0131\u015f, 1 Temmuz 2019 tarihinden itibaren tekrar\n%18 olarak uygulanmaya ba\u015flanm\u0131\u015ft\u0131.<\/p>\n\n\n\n Yeni d\u00fczenleme ile s\u00f6z konusu mobilyalarda %8 oran\u0131 uygulanmas\u0131nda herhangi\nbir s\u00fcre s\u0131n\u0131rlamas\u0131 yok.<\/p>\n\n\n\n Ayr\u0131ca daha \u00f6nceki s\u00fcreli uygulamalarda mobilya teslim edenlerin y\u00fcklendi\u011fi\nKDV\u2019yi indirememeleri halinde sonraki d\u00f6neme devretmeleri \u00f6ng\u00f6r\u00fclm\u00fc\u015f iken, yeni\nd\u00fczenlemede mobilya teslimine ili\u015fkin y\u00fcklenilen KDV indirilemez ise iade\nedilecek. <\/p>\n\n\n\n 1994 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile KDV oran\u0131 %8 olarak belirlenen\nmobilyalar \u015funlar:<\/p>\n\n\n\n – Ah\u015fap, metal, plastik, bambu, kam\u0131\u015f, hint kam\u0131\u015f\u0131, sepet\u00e7i s\u00f6\u011f\u00fcd\u00fc veya\ndi\u011fer malzemelerden yap\u0131lan mobilyalar<\/p>\n\n\n\n – Yatak odas\u0131, yemek odas\u0131, oturma odas\u0131, mutfak, bah\u00e7e mobilya ve\ntak\u0131mlar\u0131, tezgahlar\u0131, dolaplar\u0131<\/p>\n\n\n\n – Ah\u015fap, metal veya plastik iskeletli, kaplanm\u0131\u015f veya doldurulmu\u015f\nkoltuklar, <\/p>\n\n\n\n – B\u00fcro mobilyalar\u0131, d\u00f6ner veya ayarl\u0131 koltuk veya sandalyeler, berber\nkoltuklar\u0131<\/p>\n\n\n\n – Kuma\u015f, plastik veya kau\u00e7uk minder ve \u015filteler, \u015filte mesnetleri<\/p>\n","protected":false},"excerpt":{"rendered":" 2\/1\/2020 tarihli ve 30996 (M\u00fckerrer) say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 1994 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131yla, mobilyalar ile toptan tavuk yumurtas\u0131 ve bal\u0131k teslimlerinde uygulanan KDV oranlar\u0131nda indirim yap\u0131ld\u0131. 1- Tavuk yumurtas\u0131n\u0131n toptan tesliminde KDV oran\u0131 %8\u2019den %1\u2019e indirildi. KDV oranlar\u0131n\u0131n tespit edildi\u011fi 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 eki (I) say\u0131l\u0131 listenin 3. s\u0131ras\u0131n\u0131n sonuna \u201ctavuk yumurtas\u0131\u201d eklenmekHakk\u0131nda daha fazlas\u0131n\u0131 oku Mobilyalar ile Toptan Tavuk Yumurtas\u0131 ve Bal\u0131k Teslimlerinde KDV Oran\u0131 \u0130ndirimi<\/span>[…]<\/a><\/p>\n","protected":false},"author":1,"featured_media":266,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/258"}],"collection":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=258"}],"version-history":[{"count":4,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/258\/revisions"}],"predecessor-version":[{"id":263,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/258\/revisions\/263"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/media\/266"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}