{"id":12170,"date":"2025-03-06T09:51:20","date_gmt":"2025-03-06T09:51:20","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12170"},"modified":"2025-03-11T10:43:50","modified_gmt":"2025-03-11T10:43:50","slug":"so-funktioniert-das-deutsche-mehrwertsteuersystem-fuer-auslaendische-haendler","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/tr\/so-funktioniert-das-deutsche-mehrwertsteuersystem-fuer-auslaendische-haendler\/","title":{"rendered":"Alman KDV sistemi yabanc\u0131 perakendeciler i\u00e7in nas\u0131l i\u015fliyor?"},"content":{"rendered":"

Almanya'da mal veya hizmet satan yabanc\u0131 t\u00fcccarlar Alman katma de\u011fer vergisi sistemi (sat\u0131\u015f vergisi)<\/strong> kendinizi buna al\u0131\u015ft\u0131r\u0131n. \u0130\u015fte uluslararas\u0131 bir perakendeci olarak bilmeniz gereken en \u00f6nemli noktalar:<\/p>\n

1. Alman KDV'si i\u00e7in kim kay\u0131t yapt\u0131rmak zorundad\u0131r?<\/strong><\/h2>\n

Se\u00e7meniz gereken Almanya'da katma de\u011fer vergisi (KDV) kayd\u0131<\/strong>E\u011fer:<\/p>\n

-Yurt d\u0131\u015f\u0131ndan Almanya'ya mal sat\u0131yorsunuz<\/strong> (\u00f6rne\u011fin e-ticaret veya stoksuz sat\u0131\u015f yoluyla).
-Almanya'da mal depoluyorsunuz<\/strong> (\u00f6rne\u011fin bir Amazon FBA deposunda veya ba\u015fka bir sipari\u015f kar\u015f\u0131lama merkezinde).
–<\/span>Almanya'ya yap\u0131lan teslimatlarla y\u0131ll\u0131k 10.000 \u20ac'nun \u00fczerinde ciro elde ediyorsunuz<\/strong> (AB \u00e7ap\u0131nda teslimat e\u015fi\u011fi).
-Almanya'da \u00f6zel m\u00fc\u015fterilere (B2C) hizmet sunuyorsunuz<\/strong>ki bunlar orada vergiye tabidir.<\/p>\n

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

    \n
  • AB i\u00e7erisinde bir standartla\u015ft\u0131r\u0131lm\u0131\u015f KDV sistemi (OSS prosed\u00fcr\u00fc)<\/strong> s\u0131n\u0131r \u00f6tesi sat\u0131\u015flar i\u00e7in.<\/li>\n
  • AB d\u0131\u015f\u0131ndaki \u015firketler do\u011frudan Almanya'da kay\u0131t yapt\u0131rmal\u0131 veya bir Vergi temsilcisi<\/strong> Komisyon.<\/li>\n<\/ul>\n

    2. Almanya'da katma de\u011fer vergisi ne kadar y\u00fcksek?<\/strong><\/h2>\n
      \n
    • Kural seti: 19 %<\/strong> \u2192 \u00c7o\u011fu mal ve hizmet i\u00e7in ge\u00e7erlidir.<\/li>\n
    • \u0130ndirimli oran: 7 %<\/strong> \u2192 Belirli \u00fcr\u00fcnler i\u00e7in ge\u00e7erlidir, \u00f6rn:\n
        \n
      • Yiyecek (i\u00e7ecekler ve restoran hizmetleri hari\u00e7).<\/li>\n
      • Kitaplar, gazeteler, dergiler.<\/li>\n
      • Toplu ta\u015f\u0131ma, sanat eserleri.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

        \u00d6rnek:<\/strong>
        Almanya'ya \u015fu fiyata bir ak\u0131ll\u0131 telefon sat\u0131yorsunuz 500 \u20ac<\/strong>.
        \u279d Alman m\u00fc\u015fteri \u00f6der 595 \u20ac (500 \u20ac + 19 % KDV)<\/strong>.
        \u279d Kullanman\u0131z gerekir 95 \u20ac KDV<\/strong> Alman vergi dairesine.<\/p>\n

        3. Sat\u0131\u015f vergisi kimlik numaras\u0131 (KDV ID) i\u00e7in ba\u015fvuruda bulunun<\/strong><\/h2>\n
          \n
        • Yabanc\u0131 perakendeciler \u015funlar\u0131 yapmal\u0131d\u0131r Alman vergi dairesine kay\u0131t olmak<\/strong> ve bir Katma de\u011fer vergisi kimlik numaras\u0131 (KDV ID)<\/strong> al\u0131nd\u0131.<\/li>\n
        • Ba\u015fvurular \u015fu yolla yap\u0131l\u0131r Federal Merkezi Vergi Dairesi (BZSt)<\/strong>.<\/li>\n
        • Halihaz\u0131rda bir AB \u00fclkesinde kay\u0131tl\u0131ysan\u0131z, a\u015fa\u011f\u0131daki adrese kay\u0131t olabilirsiniz OSS prosed\u00fcr\u00fc (One-Stop-Shop) kayd\u0131<\/strong>B\u00f6ylece her bir AB \u00fclkesinde ayr\u0131 ayr\u0131 tescil edilmeyecektir.<\/li>\n<\/ul>\n

          4. yabanc\u0131 t\u00fcccarlar i\u00e7in vergi raporlama y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong><\/h2>\n

          Alman KDV'si i\u00e7in kay\u0131t yapt\u0131r\u0131r yapt\u0131rmaz, \u015funlar\u0131 yapman\u0131z gerekir:<\/p>\n

          –<\/span>D\u00fczenli pe\u015fin KDV iadeleri<\/strong> (ayl\u0131k veya \u00fc\u00e7 ayl\u0131k).
          –<\/span>Y\u0131ll\u0131k sat\u0131\u015f vergisi beyannamesi<\/strong> G\u00f6nder.
          -Bir Alman platformu (\u00f6rn. Amazon, eBay) \u00fczerinden sat\u0131\u015f yap\u0131yorsan\u0131z, bir UStG \u00a7 22f uyar\u0131nca sertifika<\/strong> G\u00f6nder.<\/p>\n

          \u00d6nemli:<\/strong> KDV'nizi zaman\u0131nda bildirmez veya \u00f6demezseniz, a\u015fa\u011f\u0131dakilerle kar\u015f\u0131la\u015fabilirsiniz Gecikme cezalar\u0131 ve faizleri<\/strong>.<\/p>\n

          5 Online perakende (e-ticaret ve dropshipping) i\u00e7in hangi kurallar ge\u00e7erlidir?<\/strong><\/h2>\n
            \n
          • E\u011fer a\u015fa\u011f\u0131daki gibi platformlar kullan\u0131yorsan\u0131z Amazon, eBay veya Shopify<\/strong> Alman vergi yasalar\u0131na uymak zorundas\u0131n\u0131z.<\/li>\n
          • 2021'den bu yana AB \u00e7ap\u0131nda teslimat e\u015fi\u011fi 10.000 Avro<\/strong> (her \u00fclke i\u00e7in de\u011fil, t\u00fcm AB \u00fclkeleri i\u00e7in ge\u00e7erlidir).<\/li>\n
          • E\u011fer varsa Amazon FBA<\/strong> (Almanya'daki depo), KDV i\u00e7in do\u011frudan Almanya'da kay\u0131t yapt\u0131rman\u0131z gerekir.<\/li>\n<\/ul>\n

            \u00d6rnek: Amazon FBA sat\u0131c\u0131s\u0131<\/strong><\/p>\n

              \n
            • Deponuz Polonya'da ama Alman m\u00fc\u015fterilere sat\u0131\u015f yap\u0131yorsunuz.<\/li>\n
            • Mallar Almanya'dan g\u00f6nderildi\u011fi i\u00e7in, \u015funlar\u0131 yapmal\u0131s\u0131n\u0131z Alman sat\u0131\u015f vergisini \u00f6demek<\/strong>.<\/li>\n<\/ul>\n

              6. \u00dc\u00e7\u00fcnc\u00fc \u00fclkelerden ithalat (\u00c7in, ABD vb.): \u0130thalat sat\u0131\u015f vergisini not edin<\/strong><\/h2>\n
                \n
              • Almanya'ya ithal edildi\u011finde \u0130thalat ciro vergisi (EUSt) 19 % veya 7 %<\/strong> i\u00e7in.<\/li>\n
              • Kullanabilirsiniz AB KDV'sinin girdi vergisi olarak talep edilmesi<\/strong>KDV m\u00fckellefiyetiniz varsa.<\/li>\n
              • E\u011fer sen \u00c7in veya ABD'den Dropshipping<\/strong> Almanya'daki m\u00fc\u015fteriniz genellikle ithalat\u00e7\u0131d\u0131r.<\/li>\n<\/ul>\n

                7. KDV'den muafiyet: k\u00fc\u00e7\u00fck i\u015fletme y\u00f6netmeli\u011fi ve OSS prosed\u00fcr\u00fc<\/strong><\/h2>\n
                  \n
                • K\u00fc\u00e7\u00fck i\u015fletme y\u00f6netmeli\u011fi<\/strong>Uygulan\u0131r yabanc\u0131 bayiler i\u00e7in de\u011fil<\/strong>ancak yaln\u0131zca Almanya'da yerle\u015fik \u015firketler i\u00e7in.<\/li>\n
                • OSS prosed\u00fcr\u00fc (One-Stop-Shop)<\/strong>:\n
                    \n
                  • \u015eunlar\u0131 yapman\u0131z\u0131 sa\u011flar T\u00fcm AB sat\u0131\u015f vergileri merkezi olarak kendi \u00fclkenizde<\/strong> rapor etmek i\u00e7in.<\/li>\n
                  • AB i\u00e7indeki s\u0131n\u0131r \u00f6tesi sat\u0131\u015flar i\u00e7in ge\u00e7erlidir (Almanya'daki depolar i\u00e7in ge\u00e7erli de\u011fildir).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                    8. vergi\u0307 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn i\u0307hlal edi\u0307lmesi\u0307 durumunda uygulanacak cezalar nelerdi\u0307r?<\/strong><\/h2>\n
                      \n
                    • Ge\u00e7 veya eksik kay\u0131t<\/strong> \u2192 25.000 Avro'ya kadar cezalar.<\/li>\n
                    • \u00d6denmeyen katma de\u011fer vergisi<\/strong> \u2192 Para cezalar\u0131 ve hatta hapis cezalar\u0131 ile vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131.<\/li>\n
                    • Pazar yerleri i\u00e7in eksik vergi sertifikas\u0131 (\u00a7 22f UStG)<\/strong> \u2192 Sat\u0131c\u0131 hesab\u0131n\u0131n bloke edilmesi.<\/li>\n<\/ul>\n

                      \u0130pucu:<\/strong> Bir\u00e7ok perakendeci bir vergi dan\u0131\u015fman\u0131 g\u00f6revlendirir veya a\u015fa\u011f\u0131daki gibi vergi ara\u00e7lar\u0131n\u0131 kullan\u0131r Hellotax, Taxdoo veya Avalara<\/strong>KDV'lerini do\u011fru y\u00f6netmek i\u00e7in.<\/p>","protected":false},"excerpt":{"rendered":"

                      Ausl\u00e4ndische H\u00e4ndler, die Waren oder Dienstleistungen in Deutschland verkaufen, m\u00fcssen sich mit dem deutschen Mehrwertsteuersystem (Umsatzsteuer) vertraut machen. Hier sind die wichtigsten Punkte, die du als internationaler H\u00e4ndler wissen musst: […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22,182],"tags":[],"class_list":["post-12170","post","type-post","status-publish","format-standard","hentry","category-buerokratie-und-behoerdenwege-fuer-unternehmen","category-so-funktioniert-das-deutsche-mehrwertsteuersystem-fuer-auslaendische-haendler"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12170","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=12170"}],"version-history":[{"count":1,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12170\/revisions"}],"predecessor-version":[{"id":12171,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12170\/revisions\/12171"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/media?parent=12170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/categories?post=12170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/tags?post=12170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}