{"id":1282,"date":"2025-10-19T20:17:34","date_gmt":"2025-10-19T17:17:34","guid":{"rendered":"https:\/\/www.fairymmdenetim.com\/?p=1282"},"modified":"2025-10-19T20:24:21","modified_gmt":"2025-10-19T17:24:21","slug":"son-kullanma-tarihi-gecen-mallarda-hizmet-faturasi-uygulamasi-vuk-278-a-ve-kdv-30-madde-acisindan-pratik-yaklasim","status":"publish","type":"post","link":"https:\/\/www.fairymmdenetim.com\/en\/son-kullanma-tarihi-gecen-mallarda-hizmet-faturasi-uygulamasi-vuk-278-a-ve-kdv-30-madde-acisindan-pratik-yaklasim\/","title":{"rendered":"Son Kullanma Tarihi Ge\u00e7en Mallarda Hizmet Faturas\u0131 Uygulamas\u0131: VUK 278\/A ve KDV 30. Madde A\u00e7\u0131s\u0131ndan Pratik Yakla\u015f\u0131m"},"content":{"rendered":"
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1. Giri\u015f<\/p>\n\n\n\n

Distrib\u00fct\u00f6rl\u00fck faaliyetlerinde zaman zaman son kullanma tarihi ge\u00e7en \u00fcr\u00fcnler pazar yerleri taraf\u0131ndan distrib\u00fct\u00f6re iade edilmektedirler. Baz\u0131 durumlarda bu \u00fcr\u00fcnler imalat\u00e7\u0131ya fiziken iade edilememekte, ancak maliyeti distrib\u00fct\u00f6rde kalmamas\u0131 gerekti\u011finden, distrib\u00fct\u00f6r firmalar genellikle s\u00f6zle\u015fme h\u00fck\u00fcmlerine dayanarak imalat\u00e7\u0131ya \u201ciade y\u00f6netimi\u201d veya \u201cimha s\u00fcreci hizmeti\u201d ad\u0131yla KDV\u2019li bir hizmet faturas\u0131 d\u00fczenlemektedirler.

Bu noktada \u00e7o\u011fu zaman \u015fu sorular g\u00fcndeme gelir:
– Bu mallar Zayi olan mal olarak m\u0131 kabul edilmelidir? (VUK 278 ve 278\/A)<\/p>\n\n\n\n

– Bu mallar i\u00e7in imha komisyonu kurmak gerekir mi? (VUK 278\/A \u2013 396 Nolu VUK GT)
– \u0130ndirilen KDV, \u201cilave edilecek KDV\u201d olarak beyan edilmeli mi? (KDV 30\/c)
– Yoksa bu mallar hizmetin maliyeti olarak kaydedilerek stoktan \u00e7\u0131kar\u0131labilir mi?<\/p>\n\n\n\n

2. Vergi Usul Kanunu A\u00e7\u0131s\u0131ndan<\/p>\n\n\n\n

2.1. VUK 278\/A ve 496 No.lu Tebli\u011f Kapsam\u0131nda De\u011fer Kaybeden Mallar<\/p>\n\n\n\n

Vergi Usul Kanunu\u2019nun 278\/A maddesi, stokta bulunan mallar\u0131n bozulma, \u00e7\u00fcr\u00fcme veya son kullanma tarihinin ge\u00e7mesi gibi nedenlerle de\u011ferini k\u0131smen veya tamamen kaybetmesi halinde uygulanacak usul\u00fc a\u00e7\u0131klar. Madde h\u00fckm\u00fc \u00f6zetle \u015funu belirtir:
Bozulma, \u00e7\u00fcr\u00fcme veya son kullanma tarihinin ge\u00e7mesi gibi nedenlerle imha edilmesi gereken emtia, bu mahiyetteki imha i\u015flemleri s\u00fcreklilik arz eden m\u00fckelleflerin ba\u015fvurular\u0131na istinaden, bu Kanunun 267 nci maddesinin ikinci f\u0131kras\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc bendindeki usulle mukayyet olmaks\u0131z\u0131n, Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen usul \u00e7er\u00e7evesinde ve tayin olunan imha oran\u0131 dikkate al\u0131nmak suretiyle de\u011ferlenebilir.
14 Aral\u0131k 2018 tarihli 496 No.lu Tebli\u011f ise bu h\u00fckm\u00fc ayr\u0131nt\u0131land\u0131r\u0131r ve uygulama esaslar\u0131n\u0131 belirler. Tebli\u011fe g\u00f6re: m\u00fckellefler takdir komisyonuna ba\u015fvurulmaks\u0131z\u0131n \u00e7evreye ve sa\u011fl\u0131\u011fa zarar olabilecek baz\u0131 stoklar\u0131 (imhaya konu olabilecek \u00fcr\u00fcn grubu 496 S\u0131ra No\u2019 lu Tebli\u011fde belirtilmi\u015ftir) imha edilebilecek ve bu i\u015flem sonucunda m\u00fckelleflerce Gelir ve Kurumlar Vergilerine g\u00f6re kar\u015f\u0131l\u0131k ay\u0131rma\/gider yazma avantaj\u0131 do\u011facakt\u0131r.<\/p>\n\n\n\n

Bu d\u00fczenleme, esasen maddi varl\u0131\u011f\u0131 bulunan fakat ekonomik de\u011feri kalmayan mallar\u0131n kay\u0131tlardan \u00e7\u0131kar\u0131lmas\u0131 i\u00e7in getirilmi\u015ftir. Yani mal sat\u0131lamaz, kullan\u0131lamaz hale gelmi\u015f, i\u015fletme faaliyetine konu olamayacak durumdad\u0131r.<\/p>\n\n\n\n

2.2. Ger\u00e7ek Mahiyet \u0130lkesi (VUK m.3\/B)<\/p>\n\n\n\n

Vergi Usul Kanunu\u2019nun 3\/B maddesi, vergilendirmede olaylar\u0131n ger\u00e7ek mahiyetinin esas al\u0131naca\u011f\u0131n\u0131 belirtir. Bu kapsamda, ekonomik de\u011ferini faaliyetin bir par\u00e7as\u0131 olarak kulland\u0131\u011f\u0131n mallar, imha de\u011fil maliyet olarak de\u011ferlendirilir. Bu nedenle VUK 278\/A ve 496 No.lu Tebli\u011f h\u00fck\u00fcmleri yerine, stok \u00e7\u0131k\u0131\u015f\u0131 622 Sat\u0131lan Hizmet Maliyeti hesab\u0131na aktar\u0131lmas\u0131 gerekmektedir g\u00f6\u00fcr\u00fc\u015f\u00fc a\u011f\u0131rl\u0131k kazanmaktad\u0131r.<\/p>\n\n\n\n

3. KDV Kanunu ve Uygulama Tebli\u011fi A\u00e7\u0131s\u0131ndan<\/p>\n\n\n\n

KDV Kanunu\u2019nun 30\/c maddesi zayi olan mallara ait KDV\u2019nin indirilemeyece\u011fini belirtir. KDV Uygulama Genel Tebli\u011fi\u2019nin (I\/C-2.4) b\u00f6l\u00fcm\u00fcne g\u00f6re, kullan\u0131m s\u00fcresi ge\u00e7en veya kullan\u0131lamayacak hale gelen mallar\u0131n KDV\u2019si indirilemez ve daha \u00f6nce indirim konusu yap\u0131lm\u0131\u015fsa \u201cilave edilecek KDV\u201d olarak beyan edilmelidir. Ancak bu h\u00fck\u00fcm yaln\u0131zca mallar\u0131n hi\u00e7bir vergilendirilebilir i\u015fleme konu edilmeden imha edildi\u011fi durumlar i\u00e7in ge\u00e7erlidir.<\/p>\n\n\n\n

4. De\u011ferlendirme<\/p>\n\n\n\n

Parekendeciler yahut di\u011fer Pazar yerleri taraf\u0131ndan disrib\u00fct\u00f6re iade olunan, son kullanma tarihi ge\u00e7en mallar\u0131n son kullanma tarihi ge\u00e7mi\u015f de olsa, imalat\u00e7\u0131ya KDV\u2019li bir hizmet faturas\u0131 d\u00fczenlenmi\u015ftir. Bu durumda mallar ekonomik anlamda faaliyetin i\u00e7inde kullan\u0131lm\u0131\u015f, yani bir hizmetin konusunu olu\u015fturmu\u015ftur. Dolay\u0131s\u0131yla VUK 278 \u2013 267 ve 278\/A\u2019daki \u201cemsal bedeli s\u0131f\u0131r\u201d yakla\u015f\u0131m\u0131 uygulanmamas\u0131 ve 496 No.lu Tebli\u011f\u2019de \u00f6ng\u00f6r\u00fclen imha tespit komisyonunun da kurulmamas\u0131 gerekti\u011fi g\u00f6r\u00fc\u015f\u00fcndeyiz.<\/p>\n\n\n\n

\u0130malat\u00e7\u0131ya d\u00fczenlenen hizmet faturas\u0131 kapsam\u0131nda KDV\u2019ye tabi bir hizmetin konusunu olu\u015ftudu\u011fundan, KDVK 30\/c h\u00fckm\u00fc uygulanmamal\u0131d\u0131r. Zira ayn\u0131 mal \u00fczerinden hem hesaplanan hem ilave edilecek KDV beyan\u0131 m\u00fckerrer vergilendirmeye sebep olacakt\u0131r.<\/p>\n\n\n\n

Ger\u00e7ek mahiyet itibar\u0131yla mal, \u201cimha\u201d de\u011fil \u201ckullan\u0131m\u201d yoluyla t\u00fcketilmi\u015ftir. Ekonomik olarak hizmet \u00fcretiminde kullan\u0131lm\u0131\u015f kabul edilmelidir. Bu nedenle stok \u00e7\u0131k\u0131\u015f\u0131, imha de\u011fil maliyet aktar\u0131m\u0131 yoluyla yap\u0131l\u0131r.<\/p>\n\n\n\n

\u00d6nerilen yevmiye kayd\u0131:<\/p>\n\n\n\n

622 Sat\u0131lan Hizmet Maliyeti       XXX
    153 Ticari Mallar                         XXX<\/p>\n\n\n\n

Bu kay\u0131tla mallar stoktan d\u00fc\u015f\u00fcl\u00fcr, hizmet maliyetine aktar\u0131l\u0131r, VUK 278\/A kapsam\u0131nda imha s\u00fcreci uygulanmaz b\u00f6ylece KDV a\u00e7\u0131s\u0131ndan m\u00fckerrerlik ortadan kalkar.<\/p>\n\n\n\n

5. Sonu\u00e7<\/p>\n\n\n\n

VUK 278\/A ve 496 No.lu Tebli\u011f kapsam\u0131nda, son t\u00fcketim tarihi ge\u00e7en ve hi\u00e7bir ticari faaliyette kullan\u0131lamayan mallar i\u00e7in imha tespit komisyonu ve ilave edilecek KDV uygulamas\u0131 zorunludur. Ancak yaz\u0131m\u0131zda ge\u00e7en olayda mallar, imalat\u00e7\u0131ya sunulan KDV\u2019li bir hizmetin girdisi haline geldi\u011finden, ger\u00e7ek mahiyet itibar\u0131yla hizmet maliyetine d\u00f6n\u00fc\u015fm\u00fc\u015ft\u00fcr. Bu nedenle imha komisyonu kurulmas\u0131na gerek olmad\u0131\u011f\u0131 ve KDV indirimi korunarak stok \u00e7\u0131k\u0131\u015f\u0131n\u0131n 622 no.lu hesap \u00fczerinden yap\u0131lmas\u0131 gerekti\u011fini d\u00fc\u015f\u00fcnmekteyiz.<\/p>\n\n\n\n

Bu yakla\u015f\u0131m, VUK\u2019un 3\/B maddesindeki \u201cger\u00e7ek mahiyet\u201d ilkesi ile KDV Kanunu\u2019nun 1\/1 ve 30\/c maddeleri aras\u0131ndaki sistemati\u011fe de uygundur.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

1. Giri\u015f Distrib\u00fct\u00f6rl\u00fck faaliyetlerinde zaman zaman son kullanma tarihi ge\u00e7en \u00fcr\u00fcnler pazar yerleri taraf\u0131ndan distrib\u00fct\u00f6re iade edilmektedirler. Baz\u0131 durumlarda bu \u00fcr\u00fcnler imalat\u00e7\u0131ya fiziken iade edilememekte, ancak maliyeti distrib\u00fct\u00f6rde kalmamas\u0131 gerekti\u011finden, distrib\u00fct\u00f6r firmalar genellikle s\u00f6zle\u015fme h\u00fck\u00fcmlerine dayanarak imalat\u00e7\u0131ya \u201ciade y\u00f6netimi\u201d veya \u201cimha s\u00fcreci hizmeti\u201d ad\u0131yla KDV\u2019li bir hizmet faturas\u0131 d\u00fczenlemektedirler. Bu noktada \u00e7o\u011fu zaman \u015fu sorular […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[5,1],"tags":[24],"class_list":["post-1282","post","type-post","status-publish","format-standard","hentry","category-blog","category-vergi-tr","tag-mal-iadesi-hizmet-faturasi-kdv-indirimi"],"_links":{"self":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1282","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/comments?post=1282"}],"version-history":[{"count":3,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1282\/revisions"}],"predecessor-version":[{"id":1285,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1282\/revisions\/1285"}],"wp:attachment":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media?parent=1282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/categories?post=1282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/tags?post=1282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}