{"id":994,"date":"2025-10-27T19:15:12","date_gmt":"2025-10-27T19:15:12","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=994"},"modified":"2025-10-27T19:15:13","modified_gmt":"2025-10-27T19:15:13","slug":"sirkuler-no-2025-20-elektronik-ticaret-kapsaminda-yapilan-odemelerde-tevkifat-uygulamasi","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-20-elektronik-ticaret-kapsaminda-yapilan-odemelerde-tevkifat-uygulamasi\/","title":{"rendered":"Sirk\u00fcler No: 2025\/20 ELEKTRON\u0130K T\u0130CARET KAPSAMINDA YAPILAN \u00d6DEMELERDE TEVK\u0130FAT UYGULAMASI"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p><strong>ELEKTRON\u0130K T\u0130CARET KAPSAMINDA YAPILAN \u00d6DEMELERDE TEVK\u0130FAT UYGULAMASI<\/strong><\/p>\n\n\n\n<p>Sirk\u00fcler No: 2025\/20 \u0130stanbul, 03.01.2025<\/p>\n\n\n\n<p>30 Aral\u0131k 2024 tarih ve 32768 (2. m\u00fckerrer) say\u0131l\u0131 Resm\u00ee Gazetede yay\u0131mlanan Gelir Vergisi Genel Tebli\u011finde (Seri No:330), Elektronik Ticaretin D\u00fczenlenmesi Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n, Kanun kapsam\u0131ndaki faaliyetleri dolay\u0131s\u0131yla hizmet sa\u011flay\u0131c\u0131lar\u0131na ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131na yapt\u0131klar\u0131 \u00f6demelerde tevkifat uygulamas\u0131na ili\u015fkin a\u00e7\u0131klamalara yer verilmi\u015ftir.<\/p>\n\n\n\n<p>Yay\u0131mlanan 9284 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile s\u00f6z konusu Bakanlar Kurulu Kararnamelerinde de\u011fi\u015fikli\u011fe gidilmi\u015ftir. De\u011fi\u015fiklik, 6563 say\u0131l\u0131 Elektronik Ticaretin D\u00fczenlenmesi Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n, bu Kanun kapsam\u0131ndaki faaliyetleri dolay\u0131s\u0131yla hizmet sa\u011flay\u0131c\u0131lar\u0131na ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131na yapt\u0131klar\u0131 \u00f6demelerin de vergi kesintisi kapsam\u0131na al\u0131nmas\u0131 y\u00f6n\u00fcndedir.<\/p>\n\n\n\n<ul>\n<li><strong>Kesinti Oran\u0131:<\/strong>\u00a0Y\u00fczde\u00a0<strong>1<\/strong>\u00a0olarak belirlenmi\u015ftir.<\/li>\n\n\n\n<li><strong>Y\u00fcr\u00fcrl\u00fck Tarihi:<\/strong>\u00a01\/1\/2025.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">ELEKTRON\u0130K T\u0130CARET KAPSAMINDA TEVK\u0130F ED\u0130LECEK VERG\u0130N\u0130N MATRAHI, BEYANI VE \u00d6DENMES\u0130<\/h3>\n\n\n\n<p>Arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n ya da elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n, 6563 say\u0131l\u0131 Kanun kapsam\u0131ndaki faaliyetleri dolay\u0131s\u0131yla hizmet sa\u011flay\u0131c\u0131lar\u0131na ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131na yapt\u0131klar\u0131 \u00f6demeler \u00fczerinden yap\u0131lacak tevkifatlarda, tevkifat matrah\u0131n\u0131 \u015funlar olu\u015fturacakt\u0131r:<\/p>\n\n\n\n<ol start=\"1\">\n<li>Hizmet sa\u011flay\u0131c\u0131lar\u0131 ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131 taraf\u0131ndan ger\u00e7ekle\u015ftirilen mal sat\u0131\u015f\u0131 ve hizmet ifalar\u0131na ili\u015fkin\u00a0<strong>katma de\u011fer vergisi hari\u00e7 \u00fcr\u00fcn sat\u0131\u015f ve hizmet bedeli<\/strong>.<\/li>\n\n\n\n<li>Arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n ya da elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n,\u00a0<strong>\u00f6d\u00fcl ve prim gibi adlar alt\u0131nda<\/strong>\u00a0hizmet sa\u011flay\u0131c\u0131lar\u0131na ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131na sa\u011flad\u0131klar\u0131\u00a0<strong>menfaatler<\/strong>.<\/li>\n<\/ol>\n\n\n\n<p><strong>Matrah\u0131n Hesab\u0131nda Dikkate Al\u0131nacak Hususlar:<\/strong><\/p>\n\n\n\n<ul>\n<li>Taraflar aras\u0131nda yap\u0131lan s\u00f6zle\u015fmeler kapsam\u0131nda, komisyon \u00fccreti, kargo bedeli, hizmet bedeli, banka komisyon \u00fccretleri gibi adlarla hizmet sa\u011flay\u0131c\u0131lar\u0131 ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131na yans\u0131t\u0131lan bedeller, mal veya hizmet bedeli olarak tahsil edilen tutardan d\u00fc\u015f\u00fclerek tevkifat matrah\u0131 bulunacakt\u0131r.<\/li>\n\n\n\n<li>Arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131 taraf\u0131ndan hizmet sa\u011flay\u0131c\u0131lar\u0131na yap\u0131lan \u00f6demelere ili\u015fkin bilgiler, BTRANS \u00fczerinden yay\u0131nlanan veri format ve standard\u0131 ile bu Sistem \u00fczerinden\u00a0<strong>ayl\u0131k olarak<\/strong>\u00a0ilgili muhtasar ve prim hizmet beyannamesinin verildi\u011fi ay\u0131n sonuna kadar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bildirilecektir.<\/li>\n\n\n\n<li><strong>2024 y\u0131l\u0131nda ger\u00e7ekle\u015fen<\/strong>\u00a0mal ve hizmet sat\u0131\u015flar\u0131na ili\u015fkin \u00f6demelerin, hizmet sa\u011flay\u0131c\u0131lar\u0131na ve elektronik ticaret hizmet sa\u011flay\u0131c\u0131lar\u0131na\u00a0<strong>2025 y\u0131l\u0131 Ocak ay\u0131nda yap\u0131lmas\u0131 durumunda<\/strong>, bu \u00f6demeler \u00fczerinden tevkifat\u00a0<strong>yap\u0131lmayacakt\u0131r<\/strong>.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">TEVK\u0130F ED\u0130LEN VERG\u0130LER\u0130N MAHSUBU VE \u0130ADES\u0130<\/h3>\n\n\n\n<ul>\n<li>Tevkif edilen vergiler, elektronik ticaret hizmet sa\u011flay\u0131c\u0131 ve hizmet sa\u011flay\u0131c\u0131 m\u00fckellef taraf\u0131ndan\u00a0<strong>ge\u00e7ici vergi ve y\u0131ll\u0131k gelir\/kurumlar vergisi beyannameleri \u00fczerinden<\/strong>\u00a0hesaplanan gelir\/kurumlar vergisinden mahsup edilebilecektir.<\/li>\n\n\n\n<li>Y\u0131ll\u0131k beyannamelerde mahsup edilemeyen tutarlar, 252 Seri No.lu Gelir Vergisi Genel Tebli\u011finde yer alan d\u00fczenlemeler kapsam\u0131nda\u00a0<strong>iadeye konu edilebilecektir<\/strong>.<\/li>\n\n\n\n<li>Ticari kazan\u00e7ta gelirin elde edilmesi tahakkuk ve d\u00f6nemsellik esas\u0131na ba\u011fl\u0131 oldu\u011fundan,\u00a0tevkifatlar\u0131n kazanc\u0131n dahil edildi\u011fi ge\u00e7ici ve y\u0131ll\u0131k gelir ve kurumlar vergisi beyannamelerinde mahsup edilmesi gerekmektedir.<\/li>\n\n\n\n<li>\u0130lgili ge\u00e7ici vergi d\u00f6neminde mahsuba konu edilemeyen tevkifat tutarlar\u0131n\u0131n,\u00a0<strong>ayn\u0131 y\u0131l i\u00e7erisinde izleyen ge\u00e7ici vergi d\u00f6nemlerinde mahsup edilmesi m\u00fcmk\u00fcnd\u00fcr<\/strong>.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ELEKTRON\u0130K T\u0130CARET KAPSAMINDA YAPILAN \u00d6DEMELERDE TEVK\u0130FAT UYGULAMASI Sirk\u00fcler No: 2025\/20 \u0130stanbul, 03.01.2025 30 Aral\u0131k 2024 tarih ve 32768 (2. m\u00fckerrer) say\u0131l\u0131 Resm\u00ee Gazetede yay\u0131mlanan Gelir Vergisi Genel Tebli\u011finde (Seri No:330), Elektronik Ticaretin D\u00fczenlenmesi Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n ve elektronik ticaret arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n, Kanun kapsam\u0131ndaki faaliyetleri dolay\u0131s\u0131yla hizmet sa\u011flay\u0131c\u0131lar\u0131na ve elektronik ticaret&#8230;<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"_links":{"self":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/994"}],"collection":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=994"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/994\/revisions"}],"predecessor-version":[{"id":995,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/994\/revisions\/995"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}