{"id":12184,"date":"2025-03-06T16:25:38","date_gmt":"2025-03-06T16:25:38","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12184"},"modified":"2025-03-11T10:20:06","modified_gmt":"2025-03-11T10:20:06","slug":"eu-weiter-handel-ueber-deutschland-wann-gilt-das-reverse-charge-verfahren","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/tr\/eu-weiter-handel-ueber-deutschland-wann-gilt-das-reverse-charge-verfahren\/","title":{"rendered":"Almanya \u00fczerinden AB \u00e7ap\u0131nda ticaret: Ters \u00fccret prosed\u00fcr\u00fc ne zaman uygulan\u0131r?"},"content":{"rendered":"

Bu Ters \u015farj prosed\u00fcr\u00fc<\/strong> (reverse charge mechanism), KDV hukukunda \u00f6zellikle AB i\u00e7indeki s\u0131n\u0131r \u00f6tesi i\u015flemler i\u00e7in kullan\u0131lan \u00f6zel bir d\u00fczenlemedir. Bu \u015fu anlama gelmektedir Ger\u00e7ekle\u015ftiren taraf (sat\u0131c\u0131)<\/strong>ama Faydalan\u0131c\u0131 (al\u0131c\u0131)<\/strong> kendi \u00fclkesinde KDV \u00f6der.<\/p>\n

1 Almanya'da ters \u00fccret prosed\u00fcr\u00fc ne zaman ge\u00e7erlidir?<\/strong><\/h2>\n

Almanya'da \u00f6zellikle belirli i\u015flemler i\u00e7in ters \u00fccret prosed\u00fcr\u00fc uygulanmaktad\u0131r:<\/p>\n

- Topluluk \u0130\u00e7i B2B teslimatlar\u0131<\/strong> (farkl\u0131 AB \u00fclkelerindeki \u015firketler aras\u0131nda mal sat\u0131\u015f\u0131)
- Topluluk i\u00e7i hizmetler<\/strong> (\u00f6rn. dan\u0131\u015fmanl\u0131k, yaz\u0131l\u0131m geli\u015ftirme, pazarlama)
– <\/span>Hizmet al\u0131c\u0131s\u0131n\u0131n Almanya'da KDV \u00f6demekle y\u00fck\u00fcml\u00fc olmas\u0131 halinde Almanya'daki belirli sat\u0131\u015flar<\/strong>
– <\/span>Yabanc\u0131 \u015firketlerden Alman \u015firketlerine tedarik ve hizmetler<\/strong><\/p>\n

\u00d6nemli:<\/strong><\/p>\n

    \n
  • Ters \u015farj prosed\u00fcr\u00fc yaln\u0131zca a\u015fa\u011f\u0131dakiler i\u00e7in ge\u00e7erlidir B2B i\u015flemleri<\/strong> aras\u0131nda KDV'ye tabi iki \u015firket<\/strong>.<\/li>\n
  • Faydalan\u0131c\u0131n\u0131n bir ge\u00e7erli bir sat\u0131\u015f vergisi kimlik numaras\u0131na (KDV ID) sahip olmak<\/strong>.<\/li>\n<\/ul>\n

    2. AB i\u00e7indeki mal teslimatlar\u0131 i\u00e7in ters \u00fccret<\/strong><\/h2>\n

    Ters \u015farj prosed\u00fcr\u00fc a\u015fa\u011f\u0131dakiler i\u00e7in ge\u00e7erlidir Topluluk i\u00e7i malzemeler<\/strong>E\u011fer:
    - Sat\u0131c\u0131 bir Bir AB \u00fclkesindeki \u015firket<\/strong> \u00f6yle.
    - Al\u0131c\u0131n\u0131n Ba\u015fka bir AB \u00fclkesindeki \u015firket<\/strong> ile ge\u00e7erli KDV kimli\u011fi<\/strong> \u00f6yle.
    - Mallar bir AB \u00fclkesinden di\u011ferine fiziksel olarak ta\u015f\u0131nmaktad\u0131r.<\/p>\n

    Fatura nas\u0131l d\u00fczenlenir?<\/strong><\/p>\n

      \n
    • Sat\u0131c\u0131, a\u015fa\u011f\u0131daki belgeleri sa\u011flayacakt\u0131r Net fatura (KDV hari\u00e7)<\/strong> dan.<\/li>\n
    • Ters \u00fccret prosed\u00fcr\u00fcne at\u0131f (\u00f6rne\u011fin, \"hizmet al\u0131c\u0131s\u0131n\u0131n vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc\").<\/li>\n
    • Al\u0131c\u0131 kendi \u00fclkesindeki KDV'yi tahsil etmeli ve \u00f6demelidir.<\/li>\n<\/ul>\n

      \u00d6rnek:<\/strong>
      Bir \u015firket Almanya<\/strong> 'deki bir \u015firkete mal sat\u0131yor. Fransa<\/strong>.<\/p>\n

        \n
      • Almanya'daki sat\u0131c\u0131 bir fatura d\u00fczenler 19 % Alman sat\u0131\u015f vergisi olmadan<\/strong> dan.<\/li>\n
      • Fransa'daki al\u0131c\u0131 Frans\u0131z KDV'sini hesaplamal\u0131 ve vergi dairesine bildirmelidir.<\/li>\n<\/ul>\n

        3. AB i\u00e7indeki hizmetler i\u00e7in ters \u00fccretlendirme<\/strong><\/h2>\n

        ile s\u0131n\u0131r \u00f6tesi hizmetler<\/strong> ters \u015farj prosed\u00fcr\u00fc \u015fu durumlarda ge\u00e7erlidir:
        – <\/span>Hizmetin ba\u015fka bir AB \u00fclkesindeki bir \u015firkete sa\u011flanmas\u0131.<\/strong>
        - Hizmet al\u0131c\u0131s\u0131, ge\u00e7erli bir KDV kimli\u011fine sahip bir giri\u015fimcidir.<\/strong>
        – <\/span>Hizmetler, KDV Sistemi Direktifi'nin (KDV Direktifi) 44. Maddesinde yer alan \"genel h\u00fck\u00fcm\" kapsam\u0131na girmektedir.<\/strong><\/p>\n

        Hangi hizmetler etkileniyor?<\/strong><\/p>\n

          \n
        • Dan\u0131\u015fmanl\u0131k hizmetleri (\u00f6rn. hukuki dan\u0131\u015fmanl\u0131k, y\u00f6netim dan\u0131\u015fmanl\u0131\u011f\u0131)<\/li>\n
        • Pazarlama ve reklam hizmetleri<\/li>\n
        • Yaz\u0131l\u0131m ve BT hizmetleri<\/li>\n
        • Arac\u0131l\u0131k hizmetleri<\/li>\n
        • Makinelerin kiralanmas\u0131<\/li>\n
        • Elektronik hizmetler (\u00f6rn. bulut yaz\u0131l\u0131m\u0131)<\/li>\n<\/ul>\n

          Fatura nas\u0131l d\u00fczenlenir?<\/strong><\/p>\n

            \n
          • Hizmet sa\u011flay\u0131c\u0131 bir Net fatura (KDV hari\u00e7)<\/strong> dan.<\/li>\n
          • Ters y\u00fcke referans, \u00f6rn: UStG Madde 13b uyar\u0131nca \"hizmet al\u0131c\u0131s\u0131n\u0131n vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc\".<\/strong><\/li>\n
          • Al\u0131c\u0131, KDV'yi kendi \u00fclkesinde hesaplamal\u0131 ve raporlamal\u0131d\u0131r.<\/li>\n<\/ul>\n

            \u00d6rnek:<\/strong>
            A \u0130spanyol pazarlama \u015firketi<\/strong> i\u00e7in bir hizmet sa\u011flar Alman \u015firketi<\/strong>.<\/p>\n

              \n
            • \u0130spanyol \u015firketi bir fatura d\u00fczenler sat\u0131\u015f vergisi olmadan<\/strong> dan.<\/li>\n
            • Alman \u015firketi, Almanya'da ge\u00e7erli olan 19 % Katma de\u011fer vergisi<\/strong> kendiniz hesaplay\u0131n ve vergi dairesine bildirin.<\/li>\n<\/ul>\n

              4. Almanya'daki yabanc\u0131 \u015firketler i\u00e7in ters \u00fccret<\/strong><\/h2>\n

              E\u011fer bir Almanya'da kay\u0131tl\u0131 ofisi olmayan yabanc\u0131 \u015firket<\/strong> bir hizmet sa\u011fl\u0131yorsa, ters \u00fccretlendirme prosed\u00fcr\u00fc a\u015fa\u011f\u0131daki durumlarda ge\u00e7erlidir:
              - Al\u0131c\u0131 a Almanya'daki \u015eirketler<\/strong> \u00f6yle.
              - Bu hizmet Almanya'da vergiye tabi olacakt\u0131r.
              - Bu Almanya'da yerle\u015fik olmayan hizmet sa\u011flay\u0131c\u0131<\/strong> \u00f6yle.<\/p>\n

              Almanya'da ters \u00fccretin uyguland\u0131\u011f\u0131 hizmetlere \u00f6rnekler:<\/strong><\/p>\n

                \n
              • \u0130n\u015faat hizmetleri<\/strong> Alman \u015firketleri i\u00e7in (UStG \u00a7 13b paragraf 2 no. 4)<\/li>\n
              • Gaz ve elektrik tedariki<\/strong><\/li>\n
              • Telekom\u00fcnikasyon hizmetleri<\/strong><\/li>\n
              • Belirli montajlar ve i\u015f teslimatlar\u0131<\/strong><\/li>\n
              • AB d\u0131\u015f\u0131 sa\u011flay\u0131c\u0131lardan al\u0131nan dijital hizmetler (\u00f6r. Google Ads, Facebook reklamc\u0131l\u0131\u011f\u0131)<\/strong><\/li>\n<\/ul>\n

                Yabanc\u0131 bayiler i\u00e7in \u00f6nemlidir:<\/strong><\/p>\n

                  \n
                • E\u011fer sen Almanya'da fiziksel mal depoluyor veya Alman m\u00fc\u015fterilere sat\u0131yorsan\u0131z<\/strong>ge\u00e7erlidir Ters \u015farj yok<\/strong> - Almanya'da KDV i\u00e7in kay\u0131t yapt\u0131rmal\u0131s\u0131n\u0131z!<\/li>\n
                • E\u011fer sen Alman \u00f6zel m\u00fc\u015fterilere dijital hizmetler<\/strong> a\u015fa\u011f\u0131dakiler ge\u00e7erlidir OSS s\u00fcreci<\/strong> (tek durak noktas\u0131).<\/li>\n<\/ul>\n

                  5. Pazar yeri sat\u0131c\u0131lar\u0131 i\u00e7in ters \u00fccretlendirme (Amazon, eBay, Shopify)<\/strong><\/h2>\n

                  arac\u0131l\u0131\u011f\u0131yla yabanc\u0131 bir \u00e7evrimi\u00e7i perakendeciyseniz Amazon FBA veya eBay<\/strong> Almanya'ya mal sat\u0131yorsan\u0131z, a\u015fa\u011f\u0131dakiler ge\u00e7erlidir Ters \u015farj yok<\/strong>. Bunun yerine, yapmal\u0131s\u0131n:
                  – <\/span>Alman KDV kimli\u011fi i\u00e7in ba\u015fvurun.<\/strong>
                  – <\/span>19 % sat\u0131\u015f vergisini kendiniz hesaplay\u0131n ve \u00f6deyin.<\/strong>
                  - E\u011fer varsa bir pazar yeri satmak<\/strong>a UStG \u00a7 22f uyar\u0131nca sertifika<\/strong> G\u00f6nder.<\/p>\n

                  \u0130stisna:<\/strong> E\u011fer bir OSS prosed\u00fcr\u00fc arac\u0131l\u0131\u011f\u0131yla AB bayileri<\/strong> (one-stop shop), Alman KDV'sini kendi \u00fclkeniz \u00fczerinden i\u015fleyebilirsiniz.<\/p>\n

                  6 Ters \u00fccret ne zaman ge\u00e7erli de\u011fildir?<\/strong><\/h2>\n
                    \n
                  • \u00d6zel m\u00fc\u015fterilere yap\u0131lan sat\u0131\u015flar i\u00e7in ters \u00fccret al\u0131nmaz (B2C)<\/strong><\/li>\n
                  • Almanya'da depolama i\u00e7in ters \u00fccret al\u0131nmaz (\u00f6rn. Amazon FBA)<\/strong><\/li>\n
                  • Yurti\u00e7i Alman i\u015flemleri i\u00e7in ters \u00fccret al\u0131nmaz<\/strong><\/li>\n<\/ul>\n

                    7. ters \u00fccret prosed\u00fcr\u00fc i\u00e7in raporlama ve muhasebe<\/strong><\/h2>\n

                    Sat\u0131c\u0131 i\u00e7in:<\/strong><\/p>\n

                      \n
                    • KDV'siz fatura d\u00fczenleyin<\/li>\n
                    • Ters y\u00fck Pe\u015fin sat\u0131\u015f vergisi beyannamesi<\/strong> enter (sat\u0131r 41 ELSTER)<\/li>\n
                    • Topluluk i\u00e7i tedarik \u00d6zetlenmi\u015f rapor (ZM)<\/strong> belirtmek<\/li>\n<\/ul>\n

                      Al\u0131c\u0131 i\u00e7in:<\/strong><\/p>\n

                        \n
                      • KDV'yi kendi vergi beyannamenizde hesaplay\u0131n ve vergi dairesine \u00f6deyin<\/li>\n
                      • Girdi vergisini d\u00fc\u015fme hakk\u0131 varsa \u2192 vergi do\u011frudan a\u015fa\u011f\u0131daki \u015fekilde d\u00fc\u015f\u00fclebilir Girdi vergisinin d\u00fc\u015f\u00fclmesi<\/strong><\/li>\n<\/ul>\n

                        \u0130pucu:<\/strong> E\u011fer sen d\u00fczenli olarak uluslararas\u0131 i\u015f yapmak<\/strong>a Taxdoo, Avalara veya Hellotax gibi otomatik vergi \u00e7\u00f6z\u00fcm\u00fc<\/strong> Yard\u0131m et.<\/p>\n

                        Ters \u015farj prosed\u00fcr\u00fcn\u00fc ne zaman uygulaman\u0131z gerekir?<\/strong><\/h2>\n

                        – <\/span>Topluluk i\u00e7i tedarik ve hizmetler (AB i\u00e7inde B2B)<\/strong>
                        – <\/span>Yabanc\u0131 \u015firketler taraf\u0131ndan Alman \u015firketlerine sa\u011flanan hizmetler<\/strong>
                        – <\/span>Almanya'da belirli in\u015faat ve telekom\u00fcnikasyon hizmetleri<\/strong>
                        – <\/span>AB \u00fcyesi olmayan \u015firketlerden Alman \u015firketlerine dijital hizmetler<\/strong><\/p>\n

                        \u00d6zel m\u00fc\u015fterilere yap\u0131lan sat\u0131\u015flar i\u00e7in ters \u00fccret al\u0131nmaz (B2C)<\/strong>
                        Almanya'da mal depoluyor ve sat\u0131yorsan\u0131z (Amazon FBA, Shopify, eBay) ters \u00fccret al\u0131nmaz<\/strong><\/p>\n

                          \n
                        • \n

                          \u00d6zel m\u00fc\u015fterilere yap\u0131lan sat\u0131\u015flar i\u00e7in ters \u00fccret al\u0131nmaz (B2C)<\/strong><\/p>\n<\/li>\n

                        • \n

                          Almanya'da mal depoluyor ve sat\u0131yorsan\u0131z (Amazon FBA, Shopify, eBay) ters \u00fccret al\u0131nmaz<\/strong><\/p>\n<\/li>\n<\/ul>\n

                          \u0130\u015f modeliniz i\u00e7in ters \u00fccretlendirme hakk\u0131nda \u00f6zel bir sorunuz mu var?<\/strong><\/p>","protected":false},"excerpt":{"rendered":"

                          Das Reverse-Charge-Verfahren (Umkehr der Steuerschuldnerschaft) ist eine Sonderregelung im Umsatzsteuerrecht, die besonders bei grenz\u00fcberschreitenden Transaktionen innerhalb der EU angewendet wird. Es bedeutet, dass nicht der Leistende (Verk\u00e4ufer), sondern der Leistungsempf\u00e4nger […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22,188],"tags":[],"class_list":["post-12184","post","type-post","status-publish","format-standard","hentry","category-buerokratie-und-behoerdenwege-fuer-unternehmen","category-eu-weiter-handel-ueber-deutschland-wann-gilt-das-reverse-charge-verfahren"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12184","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=12184"}],"version-history":[{"count":1,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12184\/revisions"}],"predecessor-version":[{"id":12185,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12184\/revisions\/12185"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/media?parent=12184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/categories?post=12184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/tags?post=12184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}