{"id":2859,"date":"2019-02-01T20:04:22","date_gmt":"2019-02-01T17:04:22","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2859"},"modified":"2019-02-01T20:04:23","modified_gmt":"2019-02-01T17:04:23","slug":"kdv-beyannamesinde-degisiklik","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/","title":{"rendered":"KDV Beyannamesinde De\u011fi\u015fiklik"},"content":{"rendered":"\n<p>1 nolu Katma De\u011fer Vergisi (KDV) beyannamesinde Ocak &#8211; 2019 vergilendirme d\u00f6neminden itibaren bir tak\u0131m de\u011fi\u015fiklikler yap\u0131ld\u0131. Bu de\u011fi\u015fikliklere g\u00f6re baz\u0131 sat\u0131rlar kald\u0131r\u0131larak, baz\u0131 yeni indirim sat\u0131rlar\u0131 ilave edildi.<\/p>\n\n\n\n<p>Buna g\u00f6re 1 nolu KDV beyannamesine;<\/p>\n\n\n\n<p>&#8220;\u0130ndirimler&#8221; b\u00f6l\u00fcm\u00fcnde yer alan <strong>&#8220;102 &#8211; Bu D\u00f6neme Ait \u0130ndirilecek KDV&#8221;<\/strong> sat\u0131r\u0131 kald\u0131r\u0131ld\u0131, onun yerine <strong>108 &#8211; 109 ve 110<\/strong> olarak \u00fc\u00e7 ayr\u0131 sat\u0131r getirildi.<\/p>\n\n\n\n<p>&#8220;Bu D\u00f6neme Ait \u0130ndirilecek KDV&#8217;nin Oranlara G\u00f6re Da\u011f\u0131l\u0131m\u0131&#8221; tablosunda herhangi bir de\u011fi\u015fiklik yap\u0131lmam\u0131\u015ft\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">108 &#8211; Yurti\u00e7i Al\u0131mlara \u0130li\u015fkin KDV<br><\/h2>\n\n\n\n<p>1 nolu KDV beyannamesine eklenen &#8220;108 &#8211; Yurti\u00e7i Al\u0131mlara \u0130li\u015fkin KDV&#8221; sat\u0131r\u0131na, tevkifat kapsam\u0131nda olmayan i\u015flemlere ili\u015fkin olarak sat\u0131c\u0131lar taraf\u0131ndan hesaplanan KDV ile k\u0131smi tevkifat kapsam\u0131ndaki i\u015flemlere ili\u015fkin olarak sat\u0131c\u0131lar taraf\u0131ndan beyan edilen KDV bu sat\u0131rda indirim konusu yap\u0131lacakt\u0131r. K\u0131smi tevkifat kapsam\u0131ndaki i\u015flemlere ili\u015fkin sorumlu s\u0131fat\u0131yla beyan edilen KDV bu sat\u0131ra kaydedilmeyecek tevkifat\u0131 yapan m\u00fckellef taraf\u0131ndan 109 no.lu sat\u0131ra kaydedilmek suretiyle indirim konusu yap\u0131lacakt\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">109 &#8211; Sorumlu S\u0131fat\u0131yla Beyan Edilen KDV<br><\/h2>\n\n\n\n<p>1 nolu KDV beyannamesine eklenen &#8220;109 &#8211; Sorumlu S\u0131fat\u0131yla Beyan Edilen KDV&#8221; sat\u0131r\u0131na, k\u0131smi tevkifat kapsam\u0131ndaki i\u015flemlere ili\u015fkin olarak sorumlu s\u0131fat\u0131yla 2 no.lu KDV beyannamesinde beyan edilen KDV, tevkifat\u0131 yapan m\u00fckellef taraf\u0131ndan bu sat\u0131rda indirim konusu yap\u0131lacakt\u0131r. 2 no.lu KDV beyannamesinde beyan edilmeyen ve sat\u0131c\u0131ya \u00f6denen KDV 108 no.lu sat\u0131rda indirim konusu yap\u0131lacakt\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">110 &#8211; \u0130thalde \u00d6denen KDV<\/h2>\n\n\n\n<p>1 nolu KDV beyannamesine eklenen &#8220;110 &#8211; \u0130thalde \u00d6denen KDV&#8221; sat\u0131r\u0131na, ithalat s\u0131ras\u0131nda g\u00fcmr\u00fck idaresine \u00f6denen ve g\u00fcmr\u00fck makbuzu \u00fczerinde g\u00f6sterilen KDV bu sat\u0131rda indirim konusu yap\u0131lacakt\u0131r.<\/p>\n\n\n\n<p><em>Kaynak: G\u0130B, muhasebetr<\/em><\/p>\n\n\n\n<p><br><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1 nolu Katma De\u011fer Vergisi (KDV) beyannamesinde Ocak &#8211; 2019 vergilendirme d\u00f6neminden itibaren bir tak\u0131m de\u011fi\u015fiklikler yap\u0131ld\u0131. Bu de\u011fi\u015fikliklere g\u00f6re baz\u0131 sat\u0131rlar kald\u0131r\u0131larak, baz\u0131 yeni indirim sat\u0131rlar\u0131 ilave edildi. Buna g\u00f6re 1 nolu KDV beyannamesine; &#8220;\u0130ndirimler&#8221; b\u00f6l\u00fcm\u00fcnde yer alan &#8220;102 &#8211; Bu D\u00f6neme Ait \u0130ndirilecek KDV&#8221; sat\u0131r\u0131 kald\u0131r\u0131ld\u0131, onun yerine 108 &#8211; 109 ve 110 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":2860,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[1027,1023,1024,1025,873,365,42,1026,1021,232,54],"class_list":["post-2859","post","type-post","status-publish","format-standard","has-post-thumbnail","","category-vergi-2","tag-1-nolu","tag-1023","tag-1024","tag-1025","tag-873","tag-beyanname","tag-degisiklik","tag-indirilecek-kdv","tag-indirim","tag-kdv","tag-yeni"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>KDV Beyannamesinde De\u011fi\u015fiklik, 1 nolu KDV beyannamesinde yeni b\u00f6l\u00fcm<\/title>\n<meta name=\"description\" content=\"1 nolu KDV beyannamesinde &quot;\u0130ndirimler&quot; b\u00f6l\u00fcm\u00fcnde yer alan &quot;102 - Bu D\u00f6neme Ait \u0130ndirilecek KDV&quot; sat\u0131r\u0131 kald\u0131r\u0131ld\u0131, onun yerine 108 - 109 ve 110 olarak...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KDV Beyannamesinde De\u011fi\u015fiklik, 1 nolu KDV beyannamesinde yeni b\u00f6l\u00fcm\" \/>\n<meta property=\"og:description\" content=\"1 nolu KDV beyannamesinde &quot;\u0130ndirimler&quot; b\u00f6l\u00fcm\u00fcnde yer alan &quot;102 - Bu D\u00f6neme Ait \u0130ndirilecek KDV&quot; sat\u0131r\u0131 kald\u0131r\u0131ld\u0131, onun yerine 108 - 109 ve 110 olarak...\" \/>\n<meta property=\"og:url\" content=\"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/\" \/>\n<meta property=\"og:site_name\" content=\"Haberler\" \/>\n<meta property=\"article:published_time\" content=\"2019-02-01T17:04:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-02-01T17:04:23+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/www.muhasebedersleri.com\/haber\/wp-content\/uploads\/2019\/02\/1-nolu-kdv-beyannamesi.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"350\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"hkn\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"hkn\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/\",\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/\",\"name\":\"KDV Beyannamesinde De\u011fi\u015fiklik, 1 nolu KDV beyannamesinde yeni b\u00f6l\u00fcm\",\"isPartOf\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\"},\"primaryImageOfPage\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/#primaryimage\"},\"image\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/#primaryimage\"},\"thumbnailUrl\":\"http:\/\/www.muhasebedersleri.com\/haber\/wp-content\/uploads\/2019\/02\/1-nolu-kdv-beyannamesi.jpg\",\"datePublished\":\"2019-02-01T17:04:22+00:00\",\"dateModified\":\"2019-02-01T17:04:23+00:00\",\"author\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\"},\"description\":\"1 nolu KDV beyannamesinde \\\"\u0130ndirimler\\\" b\u00f6l\u00fcm\u00fcnde yer alan \\\"102 - Bu D\u00f6neme Ait \u0130ndirilecek KDV\\\" sat\u0131r\u0131 kald\u0131r\u0131ld\u0131, onun yerine 108 - 109 ve 110 olarak...\",\"breadcrumb\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/#primaryimage\",\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/wp-content\/uploads\/2019\/02\/1-nolu-kdv-beyannamesi.jpg\",\"contentUrl\":\"http:\/\/www.muhasebedersleri.com\/haber\/wp-content\/uploads\/2019\/02\/1-nolu-kdv-beyannamesi.jpg\",\"width\":600,\"height\":350,\"caption\":\"1 nolu KDV beyannamesinde de\u011fi\u015fiklik, 2019\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"http:\/\/www.muhasebedersleri.com\/haber\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"KDV Beyannamesinde De\u011fi\u015fiklik\"}]},{\"@type\":\"WebSite\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\",\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/\",\"name\":\"Haberler\",\"description\":\"Muhasebe haber\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\",\"name\":\"hkn\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"caption\":\"hkn\"},\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"KDV Beyannamesinde De\u011fi\u015fiklik, 1 nolu KDV beyannamesinde yeni b\u00f6l\u00fcm","description":"1 nolu KDV beyannamesinde \"\u0130ndirimler\" b\u00f6l\u00fcm\u00fcnde yer alan \"102 - Bu D\u00f6neme Ait \u0130ndirilecek KDV\" sat\u0131r\u0131 kald\u0131r\u0131ld\u0131, onun yerine 108 - 109 ve 110 olarak...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/","og_locale":"tr_TR","og_type":"article","og_title":"KDV Beyannamesinde De\u011fi\u015fiklik, 1 nolu KDV beyannamesinde yeni b\u00f6l\u00fcm","og_description":"1 nolu KDV beyannamesinde \"\u0130ndirimler\" b\u00f6l\u00fcm\u00fcnde yer alan \"102 - Bu D\u00f6neme Ait \u0130ndirilecek KDV\" sat\u0131r\u0131 kald\u0131r\u0131ld\u0131, onun yerine 108 - 109 ve 110 olarak...","og_url":"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/","og_site_name":"Haberler","article_published_time":"2019-02-01T17:04:22+00:00","article_modified_time":"2019-02-01T17:04:23+00:00","og_image":[{"width":600,"height":350,"url":"http:\/\/www.muhasebedersleri.com\/haber\/wp-content\/uploads\/2019\/02\/1-nolu-kdv-beyannamesi.jpg","type":"image\/jpeg"}],"author":"hkn","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"hkn","Tahmini okuma s\u00fcresi":"2 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/","url":"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/","name":"KDV Beyannamesinde De\u011fi\u015fiklik, 1 nolu KDV beyannamesinde yeni b\u00f6l\u00fcm","isPartOf":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/#website"},"primaryImageOfPage":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/#primaryimage"},"image":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/#primaryimage"},"thumbnailUrl":"http:\/\/www.muhasebedersleri.com\/haber\/wp-content\/uploads\/2019\/02\/1-nolu-kdv-beyannamesi.jpg","datePublished":"2019-02-01T17:04:22+00:00","dateModified":"2019-02-01T17:04:23+00:00","author":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137"},"description":"1 nolu KDV beyannamesinde \"\u0130ndirimler\" b\u00f6l\u00fcm\u00fcnde yer alan \"102 - Bu D\u00f6neme Ait \u0130ndirilecek KDV\" sat\u0131r\u0131 kald\u0131r\u0131ld\u0131, onun yerine 108 - 109 ve 110 olarak...","breadcrumb":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/"]}]},{"@type":"ImageObject","inLanguage":"tr","@id":"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/#primaryimage","url":"http:\/\/www.muhasebedersleri.com\/haber\/wp-content\/uploads\/2019\/02\/1-nolu-kdv-beyannamesi.jpg","contentUrl":"http:\/\/www.muhasebedersleri.com\/haber\/wp-content\/uploads\/2019\/02\/1-nolu-kdv-beyannamesi.jpg","width":600,"height":350,"caption":"1 nolu KDV beyannamesinde de\u011fi\u015fiklik, 2019"},{"@type":"BreadcrumbList","@id":"http:\/\/www.muhasebedersleri.com\/haber\/kdv-beyannamesinde-degisiklik\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Ana sayfa","item":"http:\/\/www.muhasebedersleri.com\/haber\/"},{"@type":"ListItem","position":2,"name":"KDV Beyannamesinde De\u011fi\u015fiklik"}]},{"@type":"WebSite","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#website","url":"http:\/\/www.muhasebedersleri.com\/haber\/","name":"Haberler","description":"Muhasebe haber","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Person","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137","name":"hkn","image":{"@type":"ImageObject","inLanguage":"tr","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g","caption":"hkn"},"url":"http:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/"}]}},"views":6441,"_links":{"self":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/2859","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/comments?post=2859"}],"version-history":[{"count":1,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/2859\/revisions"}],"predecessor-version":[{"id":2861,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/2859\/revisions\/2861"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/media\/2860"}],"wp:attachment":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/media?parent=2859"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/categories?post=2859"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/tags?post=2859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}