{"id":26026,"date":"2019-02-01T15:54:59","date_gmt":"2019-02-01T12:54:59","guid":{"rendered":"http:\/\/www.bbyhaber.com\/bby\/?p=26026"},"modified":"2019-02-01T15:55:39","modified_gmt":"2019-02-01T12:55:39","slug":"kitapta-kdv-orani-yayinevinde-0-kitapcida-yuzde-8","status":"publish","type":"post","link":"https:\/\/www.bbyhaber.com\/bby\/2019\/02\/01\/kitapta-kdv-orani-yayinevinde-0-kitapcida-yuzde-8","title":{"rendered":"Kitapta KDV oran\u0131 yay\u0131nevinde 0, kitap\u00e7\u0131da y\u00fczde 8"},"content":{"rendered":"<p><a href=\"http:\/\/www.bbyhaber.com\/bby\/wp-content\/uploads\/2019\/02\/kitap-alacaklar-dikkat-kdv-uygulamasi-degisti.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-26027\" src=\"http:\/\/www.bbyhaber.com\/bby\/wp-content\/uploads\/2019\/02\/kitap-alacaklar-dikkat-kdv-uygulamasi-degisti.jpg\" alt=\"\" width=\"390\" height=\"180\" \/><\/a>Yay\u0131nevlerinin kitap veya s\u00fcreli yay\u0131nlar\u0131 toptanc\u0131 ve da\u011f\u0131t\u0131c\u0131lara sat\u0131\u015f\u0131nda bug\u00fcnden itibaren katma de\u011fer vergisi al\u0131nmayacak. Kitap\u00e7\u0131lar\u0131n t\u00fcketiciye satt\u0131\u011f\u0131 kitap ve s\u00fcreli yay\u0131nlarda ise y\u00fczde 8 KDV uygulamas\u0131 devam edecek. Yay\u0131nc\u0131lar Birli\u011fi, yay\u0131nevlerinin do\u011frudan t\u00fcketiciye yapt\u0131\u011f\u0131 sat\u0131\u015flarda da KDV \u00f6denmeyece\u011fini duyurdu. <strong>Bu durumda t\u00fcketici do\u011frudan yay\u0131nevinden kitap al\u0131rsa KDV \u00f6demeyecek, kitap\u00e7\u0131dan ald\u0131\u011f\u0131nda y\u00fczde 8 KDV \u00f6deyecek.<\/strong> Habert\u00fcrk\u2019ten Ahmet K\u0131van\u00e7, kitapta KDV de\u011fi\u015fikli\u011fine ili\u015fkin d\u00fczenlemeyi yazd\u0131.<!--more--><\/p>\n<p>Ocak ay\u0131nda TBMM\u2019de kabul edilen vergi yasalar\u0131yla ilgili torba kanun uyar\u0131nca kitap ve s\u00fcreli yay\u0131nlarda KDV uygulamas\u0131 de\u011fi\u015fti.<\/p>\n<p>Buna g\u00f6re, K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131ndan sertifika alan yay\u0131nevlerince kitap veya s\u00fcreli yay\u0131nlar\u0131 da\u011f\u0131t\u0131mc\u0131lar ve kitap\u00e7\u0131lar ile nihai t\u00fcketiciye yap\u0131lan sat\u0131\u015flarda bug\u00fcnden (1 \u015eubat 2019) itibaren katma de\u011fer vergisi al\u0131nmayacak. Kitap ve s\u00fcreli yay\u0131nlar\u0131n da\u011f\u0131t\u0131mc\u0131 ve kitap\u00e7\u0131lar taraf\u0131ndan nihai t\u00fcketiciye sat\u0131\u015f\u0131nda y\u00fczde 8 KDV uygulamas\u0131 devam edecek.<\/p>\n<p>T\u00dcKET\u0130C\u0130YE SATI\u015eTA \u0130K\u0130 FARKLI UYGULAMA MI OLACAK?<\/p>\n<p>T\u00fcrkiye Yay\u0131nc\u0131lar Birli\u011fi, \u00fcyelerine, yay\u0131nc\u0131lar\u0131n bug\u00fcnden itibaren stoklar\u0131nda bulunan veya yeni yay\u0131mlayacaklar\u0131 kitaplar\u0131n e-ticaret ya da do\u011frudan t\u00fcketiciye sat\u0131\u015f\u0131nda KDV uygulamayaca\u011f\u0131n\u0131 duyurdu. Yay\u0131nevlerinin do\u011frudan t\u00fcketiciye sat\u0131\u015f yapmas\u0131 durumunda, kitap\u00e7\u0131larla haks\u0131z rekabet tart\u0131\u015fmas\u0131 ya\u015fanmas\u0131 bekleniyor. T\u00fcketici kitap\u00e7\u0131dan sat\u0131n ald\u0131\u011f\u0131nda y\u00fczde 8 KDV \u00f6deyecek. Do\u011frudan yay\u0131nevinden alan t\u00fcketici ise KDV \u00f6demeyecek.<\/p>\n<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n KDV istisnas\u0131n\u0131n nas\u0131l uygulanaca\u011f\u0131na ili\u015fkin tebli\u011f haz\u0131rlad\u0131\u011f\u0131, en k\u0131sa s\u00fcre i\u00e7inde yay\u0131mlanaca\u011f\u0131 bildirildi.<\/p>\n<p>YAYINCILAR B\u0130RL\u0130\u011e\u0130\u2019NDEN DUYURU<\/p>\n<p>T\u00fcrkiye Yay\u0131nc\u0131lar Birli\u011fi\u2019nin konuyla ilgili a\u00e7\u0131klamas\u0131 \u015f\u00f6yle:<\/p>\n<p>\u201c7161 Say\u0131l\u0131 Kanun\u2019la Katma De\u011fer Kanunu\u2019nun \u201c\u0130stisnalar\u201da ili\u015fkin 13. Maddesine eklenen (n) bendi ile; \u201cK\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131nca yay\u0131nc\u0131l\u0131k sertifikas\u0131 verilmi\u015f yay\u0131nc\u0131lar taraf\u0131ndan yap\u0131lan kitap ve s\u00fcreli yay\u0131nlar\u0131n teslimi\u201d KDV istisnas\u0131 kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p>Katma De\u011fer Vergisi Kanunu\u2019nda yap\u0131lan bu de\u011fi\u015fikli\u011fe g\u00f6re, 1 \u015eubat 2019 tarihinden itibaren yay\u0131nc\u0131lar stoklar\u0131nda bulunan veya yeni yay\u0131mlayacaklar\u0131 kitaplar\u0131n; da\u011f\u0131t\u0131mc\u0131lara ve kitap\u00e7\u0131lara yap\u0131lan toptan sat\u0131\u015flar\u0131nda veya e-ticaret ya da do\u011frudan yay\u0131nevinden KDV m\u00fckellefi olmayan ger\u00e7ek ki\u015filere perakende sat\u0131\u015flar\u0131nda KDV uygulamayacaklard\u0131r.<\/p>\n<p>Bu \u00e7er\u00e7evede; \u201cKDV Genel Uygulama Tebli\u011fi\u201dnde KDV Kanunu 13\/n Maddesinde \u00f6ng\u00f6r\u00fclen KDV istisnas\u0131n\u0131n kapsam\u0131na ve bu istisnaya dayal\u0131 teslim ve iade i\u015flemlerinin uygulanmas\u0131na ili\u015fkin a\u00e7\u0131klay\u0131c\u0131 ve tamamlay\u0131c\u0131 d\u00fczenlemeler yap\u0131lmas\u0131 gerekecektir.<\/p>\n<p>Her durumda, 1 \u015eubat 2019 Cuma g\u00fcn\u00fc itibar\u0131yla yap\u0131lacak i\u015flemlerde KDV istisnas\u0131 uyar\u0131nca fatura veya perakende sat\u0131\u015f fi\u015fi d\u00fczenlenecektir.<\/p>\n<p>KDV istisnas\u0131na tabi fatura i\u015flemlerine ili\u015fkin olarak:<\/p>\n<p>Toptan ya da perakende kitap sat\u0131\u015flar\u0131nda d\u00fczenlenecek k\u00e2\u011f\u0131t faturalarda kalem baz\u0131nda KDV oran\u0131 ve tutar\u0131 belirtilmeyecek ya da (% 0 ve 0,00 \u20ba) olarak ge\u00e7ilecektir. Fatura toplamlar\u0131 b\u00f6l\u00fcm\u00fcnde hesaplanan KDV Oran\u0131 (% 0),KDV Tutar\u0131 (0,00 \u20ba) olarak g\u00f6sterilecektir. Ayr\u0131ca fatura alt\u0131nda a\u00e7\u0131klama alan\u0131na\/olarak \u201c3065 Say\u0131l\u0131 Kanun\u2019un 13\/n Maddesi uyar\u0131nca KDV\u2019den istisnad\u0131r\u201d ibaresi eklenecektir.<\/p>\n<p>K\u00e2\u011f\u0131t faturada kitap d\u0131\u015f\u0131nda ba\u015fka mal veya hizmet sat\u0131\u015flar\u0131n\u0131n yer almas\u0131 durumunda bu kalemlere ili\u015fkin KDV oran\u0131 ve tutarlar\u0131 belirtilecek, fatura toplamlar\u0131 b\u00f6l\u00fcm\u00fcnde s\u00f6z konusu mal ve hizmetlere ili\u015fkin KDV oranlar\u0131 ve sat\u0131\u015f fiyatlar\u0131 \u00fczerinden hesaplanarak ayr\u0131ca g\u00f6sterilecektir.<\/p>\n<p>Toptan ya da perakende kitap sat\u0131\u015flar\u0131nda d\u00fczenlenecek elektronik faturalarda; e-fatura tipi olarak \u201c\u0130stisna\u201dn\u0131n, se\u00e7ilmesi, e-fatura istisna kodu olarak tam istisna kodlar\u0131 listesinden \u201c350 \u2013 Di\u011ferleri\u201dnin i\u015faretlenmesi gerekmektedir. Vergi \u0130stisna Sebebi a\u00e7\u0131klama alan\u0131na \u201c3065 say\u0131l\u0131 Kanunun 13\/n Maddesine g\u00f6re KDV\u2019den istisnad\u0131r\u201d yaz\u0131lmas\u0131 yeterli olacakt\u0131r.<\/p>\n<p>\u00dcyelerimizin kulland\u0131klar\u0131 muhasebe programlar\u0131 yetkilileriyle g\u00f6r\u00fc\u015f\u00fcp bug\u00fcn i\u00e7erisinde yukar\u0131da bahsi ge\u00e7en muhasebe kay\u0131t ve fatura sistemlerini istisna i\u015flemlerine uygun hale getirmelerini \u00f6nemle hat\u0131rlat\u0131r\u0131z.\u201d<\/p>\n<p><a href=\"https:\/\/www.haberturk.com\/\" target=\"_blank\" rel=\"noopener\">Kaynak<\/a><\/p>\n<p>Yay\u0131nc\u0131lar birli\u011finin duyurusu i\u00e7in <a href=\"http:\/\/turkyaybir.org.tr\/onemli-duyuru-kitap-satislarinda-uygulanacak-kdv-istisnasi-hakkinda\/#.XFRBT1wzaUk\" target=\"_blank\" rel=\"noopener\">t\u0131klay\u0131n\u0131z<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yay\u0131nevlerinin kitap veya s\u00fcreli yay\u0131nlar\u0131 toptanc\u0131 ve da\u011f\u0131t\u0131c\u0131lara sat\u0131\u015f\u0131nda bug\u00fcnden itibaren katma de\u011fer vergisi al\u0131nmayacak. Kitap\u00e7\u0131lar\u0131n t\u00fcketiciye satt\u0131\u011f\u0131 kitap ve s\u00fcreli yay\u0131nlarda ise y\u00fczde 8 KDV uygulamas\u0131 devam edecek. Yay\u0131nc\u0131lar Birli\u011fi, yay\u0131nevlerinin do\u011frudan t\u00fcketiciye yapt\u0131\u011f\u0131 sat\u0131\u015flarda da KDV \u00f6denmeyece\u011fini duyurdu. Bu durumda t\u00fcketici do\u011frudan yay\u0131nevinden kitap al\u0131rsa KDV \u00f6demeyecek, kitap\u00e7\u0131dan ald\u0131\u011f\u0131nda y\u00fczde 8 KDV \u00f6deyecek. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":26027,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[1105],"class_list":["post-26026","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel","tag-kdv-kitap"],"_links":{"self":[{"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/posts\/26026"}],"collection":[{"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/comments?post=26026"}],"version-history":[{"count":2,"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/posts\/26026\/revisions"}],"predecessor-version":[{"id":26029,"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/posts\/26026\/revisions\/26029"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/media\/26027"}],"wp:attachment":[{"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/media?parent=26026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/categories?post=26026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/tags?post=26026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}