{"id":10421,"date":"2024-01-05T20:00:00","date_gmt":"2024-01-05T20:00:00","guid":{"rendered":"https:\/\/virconlegal.com\/yurtdisi-dijital-urun-gelirleri-vergi-canli\/"},"modified":"2026-05-14T08:26:13","modified_gmt":"2026-05-14T08:26:13","slug":"yurtdisi-dijital-urun-gelirleri-vergi-canli","status":"publish","type":"post","link":"https:\/\/virconlegal.com\/tr\/yurtdisi-dijital-urun-gelirleri-vergi-canli\/","title":{"rendered":"Yurtd\u0131\u015f\u0131 Dijital \u00dcr\u00fcn Gelirlerini Vergilendirmek \u2014 Canl\u0131 Yay\u0131n"},"content":{"rendered":"<p>5 Ocak 2024&#8217;te d\u00fczenlenen canl\u0131 yay\u0131nda Y\u00f6netici Orta\u011f\u0131m\u0131z <a href=\"https:\/\/www.linkedin.com\/in\/mumtazhacipasaoglu\/\" target=\"_blank\" rel=\"noopener\">Erdem M\u00fcmtaz Hac\u0131pa\u015fao\u011flu<\/a>, <strong>yurt d\u0131\u015f\u0131 dijital \u00fcr\u00fcn gelirlerini vergilendirmek<\/strong> ba\u015fl\u0131\u011f\u0131 alt\u0131nda, global pazara a\u00e7\u0131lan dijital \u00fcr\u00fcnlerin vergilendirme s\u00fcre\u00e7lerini detayl\u0131ca ele ald\u0131.<\/p>\n<p>Yay\u0131n\u0131n merkezindeki tez netti: <strong>Bir T\u00fcrk giri\u015fiminin s\u0131n\u0131r \u00f6tesi dijital sat\u0131\u015f\u0131, yaln\u0131zca &#8220;yurt d\u0131\u015f\u0131ndan gelir al\u0131yorum&#8221; de\u011fil; KDV, kurumlar vergisi, transfer fiyatland\u0131rmas\u0131 ve ABD\/AB withholding e\u015fiklerinin paralel y\u00f6netildi\u011fi bir vergi mimarisidir.<\/strong><\/p>\n<h3>T\u00fcrkiye taraf\u0131: KDV ve kurumlar vergisi<\/h3>\n<p>Yurt d\u0131\u015f\u0131na dijital \u00fcr\u00fcn sat\u0131\u015f\u0131nda <strong>KDV istisnas\u0131 ko\u015fullar\u0131<\/strong>, hizmet ihracat\u0131 niteli\u011fi, d\u00f6viz kazand\u0131r\u0131c\u0131 belge s\u00fcreci ve kurumlar vergisi a\u00e7\u0131s\u0131ndan kay\u0131t alt\u0131na alma y\u00fck\u00fcml\u00fcl\u00fckleri anlat\u0131ld\u0131.<\/p>\n<h3>Pazarda sat\u0131\u015f: ABD, AB, BK<\/h3>\n<p>ABD&#8217;de sat\u0131\u015f halinde <strong>sales tax \/ nexus<\/strong>, AB&#8217;de <strong>OSS \/ IOSS<\/strong> kay\u0131t y\u00fck\u00fcml\u00fcl\u00fckleri ve withholding tax tetikleyicileri ele al\u0131nd\u0131; giri\u015fimcinin pazar ba\u015f\u0131na vermesi gereken vergi tasar\u0131m karar\u0131 net olarak \u00e7er\u00e7evelendi.<\/p>\n<h3>Transfer fiyatland\u0131rmas\u0131<\/h3>\n<p>T\u00fcrkiye&#8217;deki \u015firket ve ABD \u015firketinin (flip-up&#8217;larda) birlikte var oldu\u011fu yap\u0131larda <strong>transfer fiyatland\u0131rmas\u0131 belgelendirmesi<\/strong> ve \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131 riskleri konu\u015fuldu.<\/p>\n<h3>Bu yay\u0131nda \u00f6ne \u00e7\u0131kanlar<\/h3>\n<ul>\n<li><strong>T\u00fcrkiye:<\/strong> KDV istisnas\u0131, hizmet ihracat\u0131, kurumlar vergisi<\/li>\n<li><strong>ABD:<\/strong> Sales tax, nexus, withholding<\/li>\n<li><strong>AB:<\/strong> OSS\/IOSS, KDV kay\u0131t y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/li>\n<li><strong>Transfer fiyatland\u0131rmas\u0131:<\/strong> \u0130ki-\u00fclke yap\u0131lar\u0131nda belge<\/li>\n<\/ul>\n<p>Yay\u0131n\u0131n tamam\u0131na <a href=\"https:\/\/www.youtube.com\/watch?v=4AV7NWNZVOw\" target=\"_blank\" rel=\"noopener\">YouTube \u00fczerinden<\/a> ula\u015fabilirsiniz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>5 Ocak 2024&#8217;te d\u00fczenlenen canl\u0131 yay\u0131nda Y\u00f6netici Orta\u011f\u0131m\u0131z Erdem M\u00fcmtaz Hac\u0131pa\u015fao\u011flu, yurt d\u0131\u015f\u0131 dijital \u00fcr\u00fcn gelirlerini vergilendirmek ba\u015fl\u0131\u011f\u0131 alt\u0131nda, global pazara a\u00e7\u0131lan dijital \u00fcr\u00fcnlerin vergilendirme s\u00fcre\u00e7lerini detayl\u0131ca ele ald\u0131. Yay\u0131n\u0131n merkezindeki tez netti: Bir T\u00fcrk giri\u015fiminin s\u0131n\u0131r \u00f6tesi dijital sat\u0131\u015f\u0131, yaln\u0131zca &#8220;yurt d\u0131\u015f\u0131ndan gelir al\u0131yorum&#8221; de\u011fil; KDV, kurumlar vergisi, transfer fiyatland\u0131rmas\u0131 ve ABD\/AB withholding e\u015fiklerinin [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10899,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[129,207,150,205],"tags":[],"ppma_author":[127],"class_list":["post-10421","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-tr","category-etkinlikler","category-news-tr","category-podcast-tr"],"authors":[{"term_id":127,"user_id":4,"is_guest":0,"slug":"mumtaz","display_name":"Erdem M\u00fcmtaz Hac\u0131pa\u015fao\u011flu","avatar_url":"https:\/\/virconlegal.com\/wp-content\/uploads\/2026\/05\/mumtaz-hacipasaoglu-v2.jpg","author_category":"","first_name":"Erdem M\u00fcmtaz","last_name":"Hac\u0131pa\u015fao\u011flu","user_url":"","job_title":"","description":""}],"_links":{"self":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/posts\/10421","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/comments?post=10421"}],"version-history":[{"count":1,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/posts\/10421\/revisions"}],"predecessor-version":[{"id":10595,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/posts\/10421\/revisions\/10595"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/media\/10899"}],"wp:attachment":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/media?parent=10421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/categories?post=10421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/tags?post=10421"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/ppma_author?post=10421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}