{"id":12101,"date":"2025-03-04T10:28:40","date_gmt":"2025-03-04T10:28:40","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12101"},"modified":"2025-03-12T16:08:52","modified_gmt":"2025-03-12T16:08:52","slug":"wie-funktioniert-die-fiskalvertretung-fuer-unternehmen-ohne-sitz-in-deutschland","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/tr\/wie-funktioniert-die-fiskalvertretung-fuer-unternehmen-ohne-sitz-in-deutschland\/","title":{"rendered":"Almanya'da yerle\u015fik olmayan \u015firketler i\u00e7in mali temsil nas\u0131l i\u015fliyor?"},"content":{"rendered":"

Bu Mali temsil<\/strong> izin veren bir s\u00fcre\u00e7tir Almanya'da kay\u0131tl\u0131 bir ofisi olmayan yabanc\u0131 \u015firketler<\/strong> m\u00fcmk\u00fcn k\u0131ld\u0131, Almanya'da kay\u0131t yapt\u0131rmak zorunda kalmadan KDV y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmek<\/strong>. Genellikle AB'ye mal ithal etmek ve bunlar\u0131 orada yeniden satmak isteyen \u015firketler taraf\u0131ndan kullan\u0131l\u0131r.<\/p>\n

1 Mali temsilcilik nedir?<\/strong><\/h2>\n

Bu Mali temsil<\/strong> bir hizmettir. Almanya'da yerle\u015fik \u015firket (mali temsilci)<\/strong> yabanc\u0131 bir \u015firket i\u00e7in KDV y\u00fck\u00fcml\u00fcl\u00fcklerini \u00fcstlenir.<\/p>\n

Mali temsilin \u00f6nemli i\u015flevleri:<\/strong>
Almanya'ya vergisiz mal ithalat\u0131na izin verir
-Yabanc\u0131 \u015firket i\u00e7in KDV iadesini devral\u0131r
-AB d\u0131\u015f\u0131ndaki \u015firketler i\u00e7in idari engelleri azalt\u0131r
-AB'de ters \u015farj prosed\u00fcr\u00fcn\u00fcn kullan\u0131lmas\u0131n\u0131 sa\u011flar<\/p>\n

2 Kimin mali temsile ihtiyac\u0131 var?<\/strong><\/h2>\n

Mali temsilcilik a\u015fa\u011f\u0131dakiler i\u00e7indir Almanya\/AB'de yerle\u015fik olmayan \u015firketler<\/strong> \u0130lgin\u00e7:
Almanya'ya mal ithal etmek ve orada satmak
\u00dcr\u00fcnleri bir Alman deposu veya bir Amazon sipari\u015f kar\u015f\u0131lama merkezi arac\u0131l\u0131\u011f\u0131yla da\u011f\u0131tmak
KDV i\u00e7in kendiniz kay\u0131t olmak istemiyorsan\u0131z<\/p>\n

3. mali\u0307 temsi\u0307li\u0307yeti\u0307n avantajlari<\/strong><\/h2>\n

Almanya'da ayr\u0131 bir KDV kayd\u0131 gerekmez<\/strong>
Almanya'ya vergisiz mal ithalat\u0131<\/strong> (ters \u015farj prosed\u00fcr\u00fcn\u00fc kullan\u0131rken)
Basit y\u00f6netim ve idari \u00e7aban\u0131n azalt\u0131lmas\u0131<\/strong>
Vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin mali temsilci taraf\u0131ndan profesyonelce ele al\u0131nmas\u0131<\/strong><\/p>\n

Dikkat:<\/strong><\/p>\n

    \n
  • Mali temsilci, a\u015fa\u011f\u0131daki g\u00f6revleri \u00fcstlenir Do\u011fru i\u015fleme i\u00e7in sorumluluk<\/strong> sat\u0131\u015f vergisi.<\/li>\n
  • Mali temsilcili\u011fi olmayan \u015firketler Alman vergi dairesine KDV i\u00e7in kay\u0131t yapt\u0131rmak<\/strong>.<\/li>\n<\/ul>\n

    4 Mali temsil pratikte nas\u0131l i\u015fliyor?<\/strong><\/h2>\n

    Ad\u0131m ad\u0131m s\u00fcre\u00e7:<\/strong><\/p>\n

    Mali temsilci arac\u0131l\u0131\u011f\u0131yla Almanya'ya ithalat<\/strong><\/p>\n

      \n
    • Mali temsilci mallar\u0131 ithal eder ve g\u00fcmr\u00fc\u011fe beyan eder.<\/li>\n
    • \u0130thalat ger\u00e7ekle\u015fir vergiden muaf<\/strong>KDV, sat\u0131\u015fa kadar \u00f6denmeyece\u011fi i\u00e7in.<\/li>\n<\/ul>\n

      Mallar\u0131n AB i\u00e7inde yeniden sat\u0131\u015f\u0131<\/strong><\/p>\n

        \n
      • Mallar\u0131n AB i\u00e7indeki \u015firketlere sat\u0131lmas\u0131 halinde Ters \u015farj prosed\u00fcr\u00fc<\/strong> uygulan\u0131r (Alman KDV'si yoktur).<\/li>\n<\/ul>\n

        KDV'nin mali temsilci taraf\u0131ndan \u00f6denmesi<\/strong><\/p>\n

          \n
        • Mali temsilci a\u015fa\u011f\u0131dakileri y\u00f6netir KDV kayd\u0131 ve \u00f6demesi<\/strong> arac\u0131l\u0131\u011f\u0131yla.<\/li>\n
        • Alman vergi makamlar\u0131 ile ileti\u015fimi y\u00fcr\u00fctmektedir.<\/li>\n<\/ul>\n

          5. mali\u0307 temsi\u0307l i\u0307\u00e7i\u0307n gerekli\u0307li\u0307kler<\/strong><\/h2>\n

          \u015eirketin Almanya'da \u015firket merkezi yok<\/strong>
          Mali temsilci, a\u015fa\u011f\u0131daki \u00f6zelliklere sahip olmal\u0131d\u0131r Almanya'da kay\u0131tl\u0131 \u015firket<\/strong> olmak
          A S\u00f6zle\u015fme<\/strong> yabanc\u0131 \u015firket ile mali temsilci aras\u0131nda mevcut olmal\u0131d\u0131r
          \u015eirket a\u015fa\u011f\u0131dakilerin t\u00fcm\u00fcn\u00fc yerine getirmelidir gerekli belgeler<\/strong> \u0130thalat i\u00e7in sa\u011flay\u0131n (faturalar, mal belgeleri)<\/p>\n

          6 Mali temsilin kullan\u0131m\u0131na ili\u015fkin \u00f6rnek<\/strong><\/h2>\n

          A ABD \u015firketleri<\/strong> AB'de satmak \u00fczere Almanya'ya mal ithal ediyor.
          - Mali temsiliyet olmadan, Almanya KDV i\u00e7in kay\u0131t olun<\/strong>.
          - Mali temsilcilik ile \u015firket \u015funlar\u0131 yapabilir \u0130thalat sat\u0131\u015f vergisinden ka\u00e7\u0131nma<\/strong> ve a\u015fa\u011f\u0131dakilerden yararlan\u0131r Ters \u015farj prosed\u00fcr\u00fc<\/strong> Topluluk i\u00e7i teslimatlar i\u00e7in.<\/p>","protected":false},"excerpt":{"rendered":"

          Die Fiskalvertretung ist ein Verfahren, das es ausl\u00e4ndischen Unternehmen ohne Sitz in Deutschland erm\u00f6glicht, umsatzsteuerliche Pflichten zu erf\u00fcllen, ohne sich in Deutschland registrieren zu m\u00fcssen. Sie wird h\u00e4ufig von Unternehmen […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[163,155],"tags":[],"class_list":["post-12101","post","type-post","status-publish","format-standard","hentry","category-wie-funktioniert-die-fiskalvertretung-fuer-unternehmen-ohne-sitz-in-deutschland","category-zoll-importverfahren"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12101","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/comments?post=12101"}],"version-history":[{"count":1,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12101\/revisions"}],"predecessor-version":[{"id":12102,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12101\/revisions\/12102"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/media?parent=12101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/categories?post=12101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/tags?post=12101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}