{"id":12180,"date":"2025-03-06T12:09:12","date_gmt":"2025-03-06T12:09:12","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12180"},"modified":"2025-03-20T13:33:10","modified_gmt":"2025-03-20T13:33:10","slug":"wie-funktioniert-die-elektronische-steuererklaerung-elster-fuer-auslaendische-firmen","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/tr\/wie-funktioniert-die-elektronische-steuererklaerung-elster-fuer-auslaendische-firmen\/","title":{"rendered":"Yabanc\u0131 \u015firketler i\u00e7in elektronik vergi beyannamesi (ELSTER) nas\u0131l i\u015fliyor?"},"content":{"rendered":"<p>ELSTER (<strong data-start=\"104\" data-end=\"137\">Elektronik vergi beyannamesi<\/strong>) Alman vergi makamlar\u0131n\u0131n resmi \u00e7evrimi\u00e7i portal\u0131d\u0131r. Almanya'da vergi \u00f6demekle y\u00fck\u00fcml\u00fc olan yabanc\u0131 \u015firketler, vergi beyannamelerini \u00e7evrimi\u00e7i olarak sunmal\u0131d\u0131r. <strong data-start=\"301\" data-end=\"329\">ELSTER arac\u0131l\u0131\u011f\u0131yla elektronik olarak<\/strong> G\u00f6nder.<\/p>\n<h2><strong data-start=\"353\" data-end=\"383\">1. ELSTER'i kim kullanmak zorunda?<\/strong><\/h2>\n<p data-start=\"386\" data-end=\"462\"><strong data-start=\"388\" data-end=\"449\">Almanya'da vergi m\u00fckellefi olan t\u00fcm \u015firketler<\/strong>dahil:<\/p>\n<ul data-start=\"463\" data-end=\"753\">\n<li data-start=\"463\" data-end=\"525\"><strong data-start=\"465\" data-end=\"523\">Almanya'da yerle\u015fik t\u00fcccarlar ve \u015firketler<\/strong><\/li>\n<li data-start=\"526\" data-end=\"592\"><strong data-start=\"528\" data-end=\"590\">Almanya'da yerle\u015fik yabanc\u0131 \u015firketler<\/strong><\/li>\n<li data-start=\"593\" data-end=\"693\"><strong data-start=\"595\" data-end=\"658\">Almanya'da KDV y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olan yabanc\u0131 t\u00fcccarlar<\/strong> (\u00f6rn. Amazon FBA, dropshipping)<\/li>\n<li data-start=\"694\" data-end=\"753\"><strong data-start=\"696\" data-end=\"751\">Almanya'da personel istihdam eden \u015firketler<\/strong><\/li>\n<\/ul>\n<p data-start=\"755\" data-end=\"950\"><strong data-start=\"758\" data-end=\"770\">\u00d6nemli:<\/strong> \u015eirketiniz Almanya merkezli olmasa da burada sat\u0131\u015f yap\u0131yor olsa bile, bir <strong data-start=\"870\" data-end=\"929\">ELSTER \u00fczerinden KDV kayd\u0131 ve vergi iadesi<\/strong> gerekli olabilir.<\/p>\n<h2 data-start=\"755\" data-end=\"950\">2. Yabanc\u0131 \u015firketler ELSTER \u00fczerinden hangi vergi beyannamelerini g\u00f6nderebilir?<\/h2>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Vergi t\u00fcr\u00fc<\/strong><\/td>\n<td><strong>Onlara kim \u00f6deme yapmak zorunda?<\/strong><\/td>\n<td><strong>Frekans<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"p1\">Pe\u015fin sat\u0131\u015f vergisi beyannamesi<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Almanya'da KDV y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olan \u015firketler<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Ayl\u0131k \/ \u00dc\u00e7 Ayl\u0131k<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"p1\">Y\u0131ll\u0131k KDV iadesi<\/p>\n<\/td>\n<td>\n<p class=\"p1\">KDV y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olan \u015firketler<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Y\u0131ll\u0131k<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"p1\">Gelir vergisi kayd\u0131<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Almanya'da \u00e7al\u0131\u015fan\u0131 olan \u015firketler<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Ayl\u0131k<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"p1\">Ticari vergi beyannamesi<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Almanya'da yerle\u015fik \u015firketler<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Y\u0131ll\u0131k<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"p1\">Kurumlar vergisi beyannamesi<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Merkezi Almanya'da bulunan \u015firketler<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Y\u0131ll\u0131k<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"p1\">Gelir vergisi beyannamesi<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Almanya'da vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olan \u015fah\u0131s \u015firketi veya serbest meslek sahibi<\/p>\n<\/td>\n<td>\n<p class=\"p1\">Y\u0131ll\u0131k<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong data-start=\"1762\" data-end=\"1771\">\u0130pucu:<\/strong> \u015eirketinizin merkezi Almanya'da ise <strong data-start=\"1810\" data-end=\"1871\">sadece KDV m\u00fckellefidir, ancak kay\u0131tl\u0131 bir ofisi yoktur<\/strong>kullanman\u0131z yeterlidir. <strong data-start=\"1890\" data-end=\"1937\">Pe\u015fin KDV beyannamesi ve y\u0131ll\u0131k beyanname<\/strong> teslim et.<\/p>\n<h2 data-start=\"1955\" data-end=\"2032\"><strong data-start=\"1958\" data-end=\"2030\">3. Yabanc\u0131 \u015firketler i\u00e7in ELSTER'e kay\u0131t<\/strong><\/h2>\n<p data-start=\"2033\" data-end=\"2090\">ELSTER'i kullanmak i\u00e7in \u00f6ncelikle kay\u0131t olman\u0131z gerekmektedir.<\/p>\n<p data-start=\"2092\" data-end=\"2136\"><strong data-start=\"2095\" data-end=\"2134\">Ad\u0131m 1: ELSTER'e kay\u0131t olun<\/strong><\/p>\n<ol data-start=\"2137\" data-end=\"2589\">\n<li data-start=\"2137\" data-end=\"2211\">ELSTER web sitesini ziyaret edin: \ud83c\udf10 <a href=\"https:\/\/www.elster.de\" target=\"_new\" rel=\"noopener\" data-start=\"2171\" data-end=\"2209\">www.elster.de<\/a><\/li>\n<li data-start=\"2212\" data-end=\"2257\">T\u0131klay\u0131n\u0131z <strong data-start=\"2226\" data-end=\"2255\">\"Kullan\u0131c\u0131 hesab\u0131 olu\u015ftur\"<\/strong><\/li>\n<li data-start=\"2258\" data-end=\"2314\">Se\u00e7ene\u011fi se\u00e7in <strong data-start=\"2278\" data-end=\"2296\">\"Organizasyon\"<\/strong> \u015firketler i\u00e7in<\/li>\n<li data-start=\"2315\" data-end=\"2379\">Adresinizi girin <strong data-start=\"2328\" data-end=\"2356\">Vergi numaras\u0131 ve vergi kimli\u011fi<\/strong> (e\u011fer mevcutsa)<\/li>\n<li data-start=\"2380\" data-end=\"2494\">Bir se\u00e7im yap\u0131n <strong data-start=\"2393\" data-end=\"2417\">Sertifika prosed\u00fcr\u00fc<\/strong> (\u00f6rn. ELSTER sertifikas\u0131, yaz\u0131l\u0131m sertifikas\u0131, USB bellek veya kart okuyucu)<\/li>\n<li data-start=\"2495\" data-end=\"2589\">Posta yoluyla bir <strong data-start=\"2521\" data-end=\"2541\">Aktivasyon kodu<\/strong> (sadece Almanya'da yerle\u015fik \u015firketler i\u00e7in)<\/li>\n<\/ol>\n<p data-start=\"2591\" data-end=\"2657\"><strong data-start=\"2594\" data-end=\"2655\">Ad\u0131m 2: Almanya'da kay\u0131tl\u0131 bir ofisiniz yoksa<\/strong><\/p>\n<ul data-start=\"2658\" data-end=\"2913\">\n<li data-start=\"2658\" data-end=\"2787\">E\u011fer \u015firketiniz <strong data-start=\"2683\" data-end=\"2713\">Almanya'da bir adresi yok<\/strong>ihtiyac\u0131n var <strong data-start=\"2733\" data-end=\"2758\">Alman vergi numaras\u0131<\/strong> sorumlu vergi dairesinden.<\/li>\n<li data-start=\"2788\" data-end=\"2913\">Yaln\u0131zca KDV m\u00fckellefiyetiniz varsa, do\u011frudan a\u015fa\u011f\u0131daki adrese ba\u015fvurabilirsiniz <strong data-start=\"2858\" data-end=\"2897\">Federal Merkezi Vergi Dairesi (BZSt)<\/strong> Kay\u0131t.<\/li>\n<\/ul>\n<p data-start=\"2915\" data-end=\"2986\"><strong data-start=\"2918\" data-end=\"2984\">Ad\u0131m 3: ELSTER hesab\u0131n\u0131 etkinle\u015ftirin ve vergi formlar\u0131n\u0131 doldurun<\/strong><\/p>\n<ul data-start=\"2987\" data-end=\"3196\">\n<li data-start=\"2987\" data-end=\"3075\">Kaydolduktan sonra, hesab\u0131n\u0131zla giri\u015f yapabilirsiniz. <strong data-start=\"3038\" data-end=\"3063\">Sertifika veya giri\u015f<\/strong> Giri\u015f yap.<\/li>\n<li data-start=\"3076\" data-end=\"3131\">Uygun vergi formunu se\u00e7in ve doldurun.<\/li>\n<li data-start=\"3132\" data-end=\"3196\">Vergi beyannamesini g\u00f6nderin <strong data-start=\"3160\" data-end=\"3176\">elektronik<\/strong> vergi dairesine.<\/li>\n<\/ul>\n<p data-start=\"3198\" data-end=\"3354\"><strong data-start=\"3201\" data-end=\"3210\">\u0130pucu:<\/strong> \u015eirketinizin Almanya'da bir adresi yoksa, bir <strong data-start=\"3271\" data-end=\"3313\">Vergi dan\u0131\u015fman\u0131 veya mali temsilci<\/strong> sizin i\u00e7in kay\u0131t i\u015flemlerini \u00fcstlenir.<\/p>\n<h2 data-start=\"3361\" data-end=\"3432\"><strong data-start=\"3364\" data-end=\"3430\">4. ELSTER'deki yabanc\u0131 \u015firketler i\u00e7in pe\u015fin KDV iadesi<\/strong><\/h2>\n<ul data-start=\"3433\" data-end=\"3883\">\n<li data-start=\"3433\" data-end=\"3599\">E\u011fer bir <strong data-start=\"3448\" data-end=\"3519\">Almanya'da KDV m\u00fckellefi yabanc\u0131 bir \u015firketseniz<\/strong>kullanman\u0131z gerekir <strong data-start=\"3534\" data-end=\"3563\">Pe\u015fin sat\u0131\u015f vergisi beyannamesi<\/strong> ELSTER arac\u0131l\u0131\u011f\u0131yla elektronik olarak.<\/li>\n<li data-start=\"3600\" data-end=\"3883\">Bu <strong data-start=\"3606\" data-end=\"3640\">Vade ciroya ba\u011fl\u0131d\u0131r<\/strong>:\n<ul data-start=\"3646\" data-end=\"3883\">\n<li data-start=\"3646\" data-end=\"3722\"><strong data-start=\"3648\" data-end=\"3661\">Ayl\u0131k<\/strong> Y\u0131ll\u0131k KDV'si 7.500 \u20ac'dan fazla olan \u015firketler i\u00e7in<\/li>\n<li data-start=\"3725\" data-end=\"3810\"><strong data-start=\"3727\" data-end=\"3746\">\u00dc\u00e7 Ayl\u0131k<\/strong> Y\u0131ll\u0131k KDV'si 7.500 Avro'nun alt\u0131nda olan \u015firketler i\u00e7in<\/li>\n<li data-start=\"3813\" data-end=\"3883\"><strong data-start=\"3815\" data-end=\"3827\">Y\u0131ll\u0131k<\/strong> k\u00fc\u00e7\u00fck i\u015fletmeler veya d\u00fc\u015f\u00fck cirolu \u015firketler i\u00e7in<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-start=\"3885\" data-end=\"3917\"><strong data-start=\"3888\" data-end=\"3915\">ELSTER'de bu nas\u0131l \u00e7al\u0131\u015f\u0131yor?<\/strong><\/p>\n<ol data-start=\"3918\" data-end=\"4097\">\n<li data-start=\"3918\" data-end=\"3946\"><strong data-start=\"3921\" data-end=\"3934\">Giri\u015f yap<\/strong> ELSTER'de<\/li>\n<li data-start=\"3947\" data-end=\"4002\"><strong data-start=\"3950\" data-end=\"4000\">\"Pe\u015fin KDV iadesi\" formunu se\u00e7in<\/strong><\/li>\n<li data-start=\"4003\" data-end=\"4070\"><strong data-start=\"4006\" data-end=\"4025\">Giri\u015fleri yap\u0131n<\/strong> (sat\u0131\u015f vergisi, girdi vergisi, fark tutar\u0131)<\/li>\n<li data-start=\"4071\" data-end=\"4097\"><strong data-start=\"4074\" data-end=\"4095\">Kontrol edin ve g\u00f6nderin<\/strong><\/li>\n<\/ol>\n<p data-start=\"4099\" data-end=\"4222\"><strong data-start=\"4102\" data-end=\"4114\">\u00d6nemli:<\/strong> E\u011fer sizde <strong data-start=\"4128\" data-end=\"4173\">\u00d6n kayd\u0131n\u0131z\u0131 zaman\u0131nda g\u00f6ndermeyin<\/strong>tehdit alt\u0131nda <strong data-start=\"4182\" data-end=\"4219\">Ge\u00e7 \u00f6deme ek \u00fccretleri ve cezalar\u0131<\/strong>.<\/p>\n<h2 data-start=\"4229\" data-end=\"4313\"><strong data-start=\"4232\" data-end=\"4311\">5 Yabanc\u0131 online perakendeciler i\u00e7in ELSTER (\u00f6rn. Amazon FBA, eBay, Shopify)<\/strong><\/h2>\n<p data-start=\"4314\" data-end=\"4469\">E\u011fer bir <strong data-start=\"4327\" data-end=\"4387\">yabanc\u0131 t\u00fcccar Alman m\u00fc\u015fterilere mal sat\u0131yor<\/strong>yapmakla y\u00fck\u00fcml\u00fcs\u00fcn\u00fcz <strong data-start=\"4415\" data-end=\"4466\">Alman sat\u0131\u015f vergisini hesaplay\u0131n ve \u00f6deyin<\/strong>.<\/p>\n<p data-start=\"4471\" data-end=\"4515\"><strong data-start=\"4471\" data-end=\"4513\">KDV raporlamas\u0131 i\u00e7in se\u00e7enekler:<\/strong><\/p>\n<ul data-start=\"4516\" data-end=\"4728\">\n<li data-start=\"4516\" data-end=\"4619\"><strong data-start=\"4518\" data-end=\"4551\">OSS prosed\u00fcr\u00fc (One-Stop-Shop)<\/strong> \u2192 Bir AB \u00fclkesinden Almanya'ya sadece mal sat\u0131yorsan\u0131z<\/li>\n<li data-start=\"4620\" data-end=\"4728\"><strong data-start=\"4622\" data-end=\"4662\">Almanya'da do\u011frudan kay\u0131t<\/strong> \u2192 Almanya'da mal depoluyorsan\u0131z (\u00f6rne\u011fin Amazon FBA arac\u0131l\u0131\u011f\u0131yla)<\/li>\n<\/ul>\n<p data-start=\"4730\" data-end=\"4998\"><strong data-start=\"4733\" data-end=\"4766\">ELSTER i\u00e7in \u00f6nemli ad\u0131mlar:<\/strong><br data-start=\"4766\" data-end=\"4769\" \/>- \u015eirketinizi a\u015fa\u011f\u0131dakiler i\u00e7in kaydettirin <strong data-start=\"4808\" data-end=\"4842\">Alman sat\u0131\u015f vergisi (KDV kimli\u011fi)<\/strong><br data-start=\"4842\" data-end=\"4845\" \/>- Ayl\u0131k veya \u00fc\u00e7 ayl\u0131k olarak tamamlay\u0131n <strong data-start=\"4886\" data-end=\"4915\">Pe\u015fin sat\u0131\u015f vergisi beyannamesi<\/strong> ELSTER'da<br data-start=\"4931\" data-end=\"4934\" \/>- Reiche <strong data-start=\"4947\" data-end=\"4979\">Y\u0131ll\u0131k KDV iadesi<\/strong> elektronik olarak<\/p>\n<p data-start=\"5000\" data-end=\"5188\"><strong data-start=\"5003\" data-end=\"5012\">\u0130pucu:<\/strong> ELSTER'e a\u015fina de\u011filseniz, a\u015fa\u011f\u0131daki gibi ara\u00e7lar\u0131 kullanabilirsiniz <strong data-start=\"5075\" data-end=\"5108\">Hellotax, Taxdoo veya Avalara<\/strong> KDV iadelerinizi ELSTER arac\u0131l\u0131\u011f\u0131yla otomatik olarak g\u00f6nderir.<\/p>\n<p data-start=\"5000\" data-end=\"5188\">","protected":false},"excerpt":{"rendered":"<p>ELSTER (Elektronische Steuererkl\u00e4rung) ist das offizielle Online-Portal der deutschen Finanzverwaltung. Ausl\u00e4ndische Unternehmen, die in Deutschland steuerpflichtig sind, m\u00fcssen ihre Steuererkl\u00e4rungen elektronisch \u00fcber ELSTER einreichen. 1. Wer muss ELSTER nutzen? Alle [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22,187],"tags":[],"class_list":["post-12180","post","type-post","status-publish","format-standard","hentry","category-buerokratie-und-behoerdenwege-fuer-unternehmen","category-wie-funktioniert-die-elektronische-steuererklaerung-elster-fuer-auslaendische-firmen"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12180","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=12180"}],"version-history":[{"count":2,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12180\/revisions"}],"predecessor-version":[{"id":12448,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12180\/revisions\/12448"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/media?parent=12180"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/categories?post=12180"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/tags?post=12180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}