Ge\u00e7ti\u011fimiz g\u00fcnlerde \u201cikinci el otomobilde KDV\nsorunu \u00e7\u00f6z\u00fcld\u00fc\u201d ba\u015fl\u0131kl\u0131 haberlerin kayna\u011f\u0131 olan KDV Genel Uygulama Tebli\u011finde\nDe\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 26 Seri No.lu Tebli\u011f 28 Mart 2019 tarihli Resmi\nGazetede yay\u0131mlanm\u0131\u015ft\u0131.<\/p>\n\n\n\n
Sorun\nNeydi?<\/strong><\/p>\n\n\n\n KDV Kanununun 30\/b maddesi, ara\u00e7 kiralayan veya\ni\u015fletenler d\u0131\u015f\u0131ndaki m\u00fckelleflerin, binek otomobili al\u0131m\u0131nda \u00f6dedi\u011fi KDV\u2019yi\nindiremeyeceklerini h\u00fckme ba\u011flam\u0131\u015ft\u0131r. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 bu h\u00fckme\ndayanarak, ikinci el ara\u00e7 al\u0131m-sat\u0131m\u0131 yapan galericilerin, satmak \u00fczere olsa\ndahi otomobil al\u0131m\u0131nda \u00f6dedi\u011fi KDV\u2019yi indirim konusu yapt\u0131rm\u0131yordu. Ancak ayn\u0131\nidare, s\u0131f\u0131r otomobil ticareti yapan bayi, acente ve yetkili sat\u0131c\u0131lar\u0131n, satmak\n\u00fczere sat\u0131n ald\u0131\u011f\u0131 otomobillere \u00f6denen KDV\u2019nin indirimine izin veriyordu.<\/p>\n\n\n\n G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi sorunu asl\u0131nda idare yaratm\u0131\u015ft\u0131.\nKDV Kanununun 30\/b maddesi lafzen yorumlan\u0131rsa, s\u0131f\u0131r ara\u00e7 sat\u0131c\u0131lar\u0131 da dahil,\notomobil al\u0131m-sat\u0131m\u0131 yapan hi\u00e7 kimsenin KDV indirimi yapmamas\u0131 gerekirdi. Madde\nama\u00e7sal yorumlan\u0131rsa, ister s\u0131f\u0131r ister ikinci el olsun otomobil al\u0131m sat\u0131m\u0131\nyapanlar\u0131n satmak \u00fczere sat\u0131n ald\u0131\u011f\u0131 ve mal hesab\u0131nda izledi\u011fi otomobilleri\nal\u0131rken \u00f6dedi\u011fi KDV\u2019yi indirmesi gerekirdi. \u0130dare, sadece s\u0131f\u0131r otomobil\nal\u0131m-sat\u0131m\u0131nda KDV indirimine izin vererek, ama\u00e7sal yorumu, galericiler\naleyhine kullanm\u0131\u015ft\u0131.<\/p>\n\n\n\n Her ne kadar indiremeyen KDV gelir veya kurumlar\nvergisi matrah\u0131n\u0131n tespitinde gider olarak yaz\u0131labilse de, \u00f6zellikle ara\u00e7\nkiralama firmalar\u0131ndan sat\u0131n ald\u0131\u011f\u0131 ikinci el otomobillere \u00f6dedi\u011fi %18\noran\u0131ndaki KDV\u2019yi indirim konusu yapamayan galericiler, bu ara\u00e7lar\u0131 sat\u0131\u015f\u0131nda\nhesaplad\u0131\u011f\u0131 %1 oran\u0131ndaki KDV\u2019yi, bir indirim yapmadan vergi dairesine\n\u00f6d\u00fcyordu.<\/p>\n\n\n\n Nas\u0131l\n\u00e7\u00f6z\u00fcld\u00fc?<\/strong><\/p>\n\n\n\n Galericilerin %18 oran\u0131 uygulanarak sat\u0131n ald\u0131klar\u0131\notomobilleri %1 oran\u0131ndan satmalar\u0131 ve KDV indiriminden yararlanamamalar\u0131 sorunu\niki d\u00fczenlemeyle \u00e7\u00f6z\u00fcld\u00fc. \u00d6nce 845 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile ikinci el\nmotorlu ara\u00e7 ticareti yapan m\u00fckelleflerin, %18 oran\u0131nda KDV uygulanarak sat\u0131n\nald\u0131klar\u0131 otomobilleri sat\u0131\u015f\u0131nda %1 de\u011fil, %18 oran\u0131nda KDV uygulamalar\u0131\n\u00f6ng\u00f6r\u00fcld\u00fc.<\/p>\n\n\n\n Pe\u015finden 26 Seri No.lu Tebli\u011fde, ikinci el motorlu\nara\u00e7 ticareti yapan m\u00fckelleflerin satmak \u00fczere binek otomobili al\u0131\u015f\u0131nda \u00f6dedi\u011fi\nKDV\u2019nin indirim konusu yap\u0131labilece\u011fi a\u00e7\u0131kland\u0131. Bu d\u00fczenlemenin dayana\u011f\u0131\nolarak, vergi indirimi uygulamas\u0131nda do\u011fabilecek aksakl\u0131klar\u0131, vergi\nm\u00fckerrerli\u011fine ve vergi muafiyetine meydan vermeyecek \u015fekilde gidermeye ve\nindirimle ilgili usul ve esaslar\u0131 d\u00fczenleme yapma konusunda Maliye Bakanl\u0131\u011f\u0131na\nyetki verilen Kanunun 29\/2. maddesi g\u00f6sterildi. Maliye Bakanl\u0131\u011f\u0131na verilen\nyetkinin, bir kanun maddesini yok saymak \u015feklinde kullan\u0131lmas\u0131n\u0131n do\u011fru\nolmad\u0131\u011f\u0131 y\u00f6n\u00fcndeki ele\u015ftirilere ra\u011fmen, her iki d\u00fczenleme 22\/3\/2019 tarihinde\ny\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n\n\n\n B\u00f6ylece idari \u00e7\u00f6z\u00fcm, galericilerin %18 oran\u0131\nuygulanarak sat\u0131n ald\u0131\u011f\u0131 otomobilleri yine %18 oran\u0131nda KDV hesaplayarak\nsatmalar\u0131 ve al\u0131\u015fta y\u00fcklendi\u011fi vergiyi indirim konusu yapmalar\u0131 \u015feklinde\n\u00e7\u00f6z\u00fcld\u00fc. Deyim yerindeyse \u201c\u00f6l\u00fcm g\u00f6sterilip s\u0131tmaya raz\u0131 edildi\u201d.<\/p>\n\n\n\n H\u00e2l\u00e2\nsorun var m\u0131?<\/strong><\/p>\n\n\n\n Bize g\u00f6re var. \u015eu anda galericiler, \u00f6zel ki\u015fi ve\nkurulu\u015flardan, basit usulde vergilenen taksicilerden veya ara\u00e7 kiralama\nfirmalar\u0131 d\u0131\u015f\u0131ndaki KDV m\u00fckelleflerinden sat\u0131n ald\u0131\u011f\u0131 ikinci el otomobilleri satarken\n%1 oran\u0131nda KDV hesaplamaktad\u0131r. Ara\u00e7 kiralama firmalar\u0131, s\u00fcr\u00fcc\u00fc kurslar\u0131 veya\nger\u00e7ek usulde vergilenen taksi i\u015fletmeleri gibi KDV indirimi hakk\u0131 olan\nfirmalardan sat\u0131n ald\u0131\u011f\u0131 ikinci el otomobilleri satarken ise %18 oran\u0131nda KDV\nhesaplamaktad\u0131r.<\/p>\n\n\n\n De\u011feri ayn\u0131 olan ara\u00e7lar i\u00e7in farkl\u0131 oranlarda KDV\nhesaplamas\u0131, ikinci el ara\u00e7 ticaretinde fiyat\u0131 do\u011frudan etkileyen bir unsur\nolarak ortaya \u00e7\u0131kmaktad\u0131r. \u00d6rne\u011fin fiyat\u0131 50.000 TL olan ikinci el bir otomobil\nsatan galerici, bu otomobili ara\u00e7 kiralama firmas\u0131ndan sat\u0131n alm\u0131\u015f ise faturada\nsat\u0131\u015f fiyat\u0131na %18 oran\u0131n g\u00f6re 9.000 lira KDV ekleyecek, dolay\u0131s\u0131yla sat\u0131\u015f\nfiyat\u0131 59.000 lira olacakt\u0131r. Galerici bu otomobili \u00f6zel ki\u015fiden, basit usulde\nvergilenen taksiciden veya ara\u00e7 kiralama firmas\u0131 d\u0131\u015f\u0131ndaki bir m\u00fckelleften\nsat\u0131n alm\u0131\u015f ise faturada %1 oran\u0131 \u00fczerinden 500 lira KDV hesaplayacak, dolay\u0131s\u0131yla sat\u0131\u015f\nfiyat\u0131 50.500 lira olacakt\u0131r.<\/p>\n\n\n\n G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi ikinci el ara\u00e7 ticareti yapanlar\u0131n\nayn\u0131 marka ve model otomobilleri t\u00fcketiciye ayn\u0131 fiyattan satabilmesi, ara\u00e7 kiralama\nfirmas\u0131ndan veya s\u00fcr\u00fcc\u00fc kursundan ald\u0131\u011f\u0131 ara\u00e7lar i\u00e7in k\u00e2r\u0131ndan vazge\u00e7mesi,\nhatta zarar\u0131na sat\u0131\u015f yapmas\u0131n\u0131 gerektirmektedir. Bu ise ara\u00e7 kiralama firmas\u0131,\ns\u00fcr\u00fcc\u00fc kursu veya ger\u00e7ek usulde vergilenen taksi i\u015fletmesinden kullan\u0131lm\u0131\u015f\notomobil al\u0131nmamas\u0131 veya de\u011ferinin alt\u0131nda bir fiyatla sat\u0131n al\u0131nmas\u0131na yol\na\u00e7abilmektedir. Bize g\u00f6re as\u0131l \u00e7\u00f6z\u00fcmlenmesi gereken sorun budur.<\/p>\n\n\n\n Verginin ticaret sapmas\u0131na yol a\u00e7mas\u0131 kabul edilemez. Bu sorunun \u00e7\u00f6z\u00fcm\u00fc i\u00e7in galericilerin, ara\u00e7 kiralama firmas\u0131, s\u00fcr\u00fcc\u00fc kursu gibi otomobil al\u0131m\u0131nda KDV indirimi hakk\u0131 olan firmalar\u0131n kullan\u0131lm\u0131\u015f otomobillerini satmak \u00fczere al\u0131m\u0131nda KDV\u2019nin %1 oran\u0131nda uygulanmas\u0131 \u00f6nerilebilir.<\/p>\n\n\n\n *Vergi Alg\u0131 internet sitesinde (vergialgi.net) 16\/5\/2019 tarihinde yay\u0131nlanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":" Ge\u00e7ti\u011fimiz g\u00fcnlerde \u201cikinci el otomobilde KDV sorunu \u00e7\u00f6z\u00fcld\u00fc\u201d ba\u015fl\u0131kl\u0131 haberlerin kayna\u011f\u0131 olan KDV Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 26 Seri No.lu Tebli\u011f 28 Mart 2019 tarihli Resmi Gazetede yay\u0131mlanm\u0131\u015ft\u0131. Sorun Neydi? KDV Kanununun 30\/b maddesi, ara\u00e7 kiralayan veya i\u015fletenler d\u0131\u015f\u0131ndaki m\u00fckelleflerin, binek otomobili al\u0131m\u0131nda \u00f6dedi\u011fi KDV\u2019yi indiremeyeceklerini h\u00fckme ba\u011flam\u0131\u015ft\u0131r. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 bu h\u00fckmeHakk\u0131nda daha fazlas\u0131n\u0131 oku \u0130kinci El Ara\u00e7 Ticaretinde KDV Sorunu \u00c7\u00f6z\u00fcld\u00fc m\u00fc?*<\/span>[…]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"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\/38"}],"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=38"}],"version-history":[{"count":2,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/38\/revisions"}],"predecessor-version":[{"id":110,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/38\/revisions\/110"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=38"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=38"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=38"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}