Yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteri ad\u0131na d\u00fczenlenen, bedeli de yurt d\u0131\u015f\u0131ndaki firma taraf\u0131ndan \u00f6denen model kal\u0131plar\u0131n, ihra\u00e7 edilen mallar i\u00e7in verilen hizmet kapsam\u0131nda de\u011ferlendirilmesi ve gerekli belgelerin ibraz edilmesi \u015fart\u0131yla, ihracat istisnas\u0131 kapsam\u0131nda i\u015flem yap\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn bulundu\u011fu, yabanc\u0131 firmalar\u0131n T\u00fcrkiye’den ithal edece\u011fi (T\u00fcrkiye’den ihra\u00e7 edilecek) mallar dolay\u0131s\u0131yla verilen hizmetlerin, bu hizmetlerden yurt d\u0131\u015f\u0131nda faydalan\u0131laca\u011f\u0131ndan, ihracat istisnas\u0131 kapsam\u0131ndan de\u011ferlendirilece\u011fi belirtilmi\u015f ancak, kal\u0131plar\u0131n yurt i\u00e7inde sat\u0131\u015fa konu edilmesi halinde KDV uygulanaca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n
Buna g\u00f6re, ihra\u00e7 konusu mallar\u0131n imalat\u0131nda kullan\u0131lacak olan ve yurt d\u0131\u015f\u0131ndaki firma taraf\u0131ndan imal ettirilen model kal\u0131plara ait masraflar\u0131n yurt d\u0131\u015f\u0131ndaki firmaya fatura edilmesi ve bedelinin yurt d\u0131\u015f\u0131ndaki firmadan tahsil edilmesi halinde ihracat istisnas\u0131 kapsam\u0131nda de\u011ferlendirilmesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n
Di\u011fer taraftan, model kal\u0131plar kullan\u0131larak \u00fcretilip yurt d\u0131\u015f\u0131na ihra\u00e7 edilen mallar\u0131n daha sonra T\u00fcrkiye’ye geri sat\u0131lma ihtimalinin bu duruma bir etkisi bulunmamaktad\u0131r.<\/p>\n
<\/p>","protected":false},"excerpt":{"rendered":"
Yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteri ad\u0131na d\u00fczenlenen, bedeli de yurt d\u0131\u015f\u0131ndaki firma taraf\u0131ndan \u00f6denen model kal\u0131plar\u0131n, ihra\u00e7 edilen mallar i\u00e7in verilen hizmet kapsam\u0131nda de\u011ferlendirilmesi ve gerekli belgelerin ibraz edilmesi \u015fart\u0131yla, ihracat istisnas\u0131 kapsam\u0131nda i\u015flem yap\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn bulundu\u011fu, yabanc\u0131 firmalar\u0131n T\u00fcrkiye’den ithal edece\u011fi (T\u00fcrkiye’den ihra\u00e7 edilecek) mallar dolay\u0131s\u0131yla verilen hizmetlerin, bu hizmetlerden yurt d\u0131\u015f\u0131nda faydalan\u0131laca\u011f\u0131ndan, ihracat istisnas\u0131 kapsam\u0131ndan […]<\/p>\n","protected":false},"author":2,"featured_media":375,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","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":"default","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":[],"class_list":["post-374","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-vergi-tr"],"_links":{"self":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/374","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=374"}],"version-history":[{"count":0,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/374\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media\/375"}],"wp:attachment":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media?parent=374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/categories?post=374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/tags?post=374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}