Vergi rejimi, \u015firket vergi kayd\u0131na al\u0131n\u0131rken se\u00e7ilir; vergi y\u00fck\u00fc, raporlama ve m\u00fc\u015fterilerin sizinle nas\u0131l \u00e7al\u0131\u015faca\u011f\u0131 buna ba\u011fl\u0131d\u0131r. Yeni bir \u015firketin ne zaman sadele\u015ftirilmi\u015f vergiyi uygulayabilece\u011fini, ne zaman KDV (\u018fDV) ile \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131 anlat\u0131yoruz.<\/p>\n
K\u0131sa cevap:<\/strong> Yeni bir \u015firket, vergiye tabi cirosu herhangi 12 ard\u0131\u015f\u0131k ayda 200.000 manat\u0131 a\u015fm\u0131yorsa ve faaliyet t\u00fcr\u00fc kanunla hari\u00e7 tutulmam\u0131\u015fsa sadele\u015ftirilmi\u015f vergiyi \u2014 br\u00fct has\u0131lat\u0131n %2’si \u2014 uygulayabilir. Aksi halde \u015firket genel rejimde olur ve %20 k\u00e2r vergisi \u00f6der; %18 KDV ise yaln\u0131zca KDV kayd\u0131ndan sonra uygulan\u0131r (ciro 200.000 manat\u0131 a\u015f\u0131nca zorunlu ya da iste\u011fe ba\u011fl\u0131). Y\u00f6ntem, vergi kayd\u0131 ba\u015fvurusunda belirtilir.<\/p>\n Sadele\u015ftirilmi\u015f vergi, KDV kayd\u0131 olmayan ve vergiye tabi i\u015flemleri ard\u0131\u015f\u0131k 12 ayl\u0131k d\u00f6nemde 200.000 manat\u0131 ge\u00e7meyen ki\u015filere a\u00e7\u0131kt\u0131r. Temel oran br\u00fct has\u0131lat\u0131n %2’sidir; yeme-i\u00e7me hizmetleri ve baz\u0131 di\u011fer faaliyetler i\u00e7in \u00f6zel kurallar vard\u0131r. Sadele\u015ftirilmi\u015f vergi \u00f6deyen t\u00fczel ki\u015fi, k\u00e2r vergisi ve KDV m\u00fckellefi de\u011fildir.<\/p>\n Yabanc\u0131 sermayeli \u015firketler bu rejimi ayn\u0131 ko\u015fullarla uygular: Vergi Kanunu’nun (Vergi M\u0259c\u0259ll\u0259si) 3.6. maddesi, m\u00fclkiyet bi\u00e7imine, ger\u00e7ek ki\u015filerin vatanda\u015fl\u0131\u011f\u0131na veya sermayenin kayna\u011f\u0131na g\u00f6re farkl\u0131 vergi oranlar\u0131 belirlenmesini yasaklar.<\/p>\n K\u0131s\u0131tlamalar Vergi Kanunu’nun 218.5. maddesinde d\u00fczenlenmi\u015ftir. \u00d6zellikle \u015funlar sadele\u015ftirilmi\u015f vergi m\u00fckellefi olamaz:<\/p>\n Sadele\u015ftirilmi\u015f vergi hakk\u0131 kaybedilir: \u015firket, izleyen ay\u0131n ilk 10 g\u00fcn\u00fc i\u00e7inde KDV kayd\u0131 i\u00e7in ba\u015fvurmal\u0131 ve KDV ile k\u00e2r vergisine ge\u00e7melidir. Bu y\u00fczden ilk y\u0131l\u0131n ciro tahminini tescilden \u00f6nce yapmak ak\u0131ll\u0131ca olur. 2026’dan itibaren perakende ticarette ve bireylere verilen hizmetlerde POS cihaz\u0131yla yap\u0131lan nakitsiz \u00f6demeler ciroya 0,5 katsay\u0131yla dahil ediliyor \u2014 ayr\u0131nt\u0131lar 2026 vergi de\u011fi\u015fiklikleri yaz\u0131m\u0131zda.<\/p>\n \u2014 SME:<\/strong> Rejimi sadece orana bakarak se\u00e7meyin. Has\u0131lat\u0131n %2’si cazip g\u00f6r\u00fcn\u00fcr ama kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 gereken toplam vergi y\u00fck\u00fcd\u00fcr: k\u00e2r marj\u0131 d\u00fc\u015f\u00fckse k\u00e2r vergisi daha az \u00e7\u0131kabilir, KDV m\u00fckellefi m\u00fc\u015fteriler i\u00e7in de girdi KDV’si \u00f6nemlidir. \u015eirket tescil edilmeden \u00f6nce iki se\u00e7ene\u011fi de ilk y\u0131l tahmini \u00fczerinden hesapl\u0131yoruz.<\/p>\n<\/blockquote>\nSadele\u015ftirilmi\u015f vergiyi kimler uygulayabilir?<\/h2>\n
Sadele\u015ftirilmi\u015f vergi mi, KDV mi: fark ne?<\/h2>\n
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\n \n\u00d6l\u00e7\u00fct<\/th>\n Sadele\u015ftirilmi\u015f vergi<\/th>\n Genel rejim<\/th>\n<\/tr>\n<\/thead>\n \n Temel vergiler<\/td>\n Br\u00fct has\u0131lat\u0131n %2’si<\/td>\n %20 k\u00e2r vergisi; %18 KDV \u2014 KDV kayd\u0131ndan sonra<\/td>\n<\/tr>\n \n E\u015fik<\/td>\n Herhangi 12 ard\u0131\u015f\u0131k ayda vergiye tabi ciro 200.000 AZN’ye kadar<\/td>\n 200.000 AZN a\u015f\u0131l\u0131nca KDV kayd\u0131 zorunlu; alt\u0131nda iste\u011fe ba\u011fl\u0131<\/td>\n<\/tr>\n \n Neyin yerine ge\u00e7er<\/td>\n K\u00e2r vergisi ve KDV<\/td>\n \u2014<\/td>\n<\/tr>\n \n Girdi KDV’si<\/td>\n \u0130ndirilemez<\/td>\n KDV kayd\u0131ndan sonra mahsup edilebilir<\/td>\n<\/tr>\n \n Genelde kime uygun<\/td>\n Perakende ve bireylere hizmet, k\u00fc\u00e7\u00fck ciro<\/td>\n \u015eirketlerle \u00e7al\u0131\u015fma, ithalat, h\u0131zl\u0131 b\u00fcy\u00fcme<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Hangi faaliyetler sadele\u015ftirilmi\u015f vergiyi uygulayamaz?<\/h2>\n
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Ciro e\u015fi\u011fi a\u015f\u0131l\u0131rsa ne olur?<\/h2>\n
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S\u0131k\u00e7a sorulan sorular<\/h2>\n