{"id":6104,"date":"2025-10-23T16:44:55","date_gmt":"2025-10-23T13:44:55","guid":{"rendered":"https:\/\/mavvo.com.tr\/blog\/?p=6104"},"modified":"2025-11-10T17:22:21","modified_gmt":"2025-11-10T14:22:21","slug":"tevkifat-nedir-nasil-hesaplanir","status":"publish","type":"post","link":"https:\/\/mavvo.com.tr\/blog\/tevkifat-nedir-nasil-hesaplanir\/","title":{"rendered":"Tevkifat Nedir, Nas\u0131l Hesaplan\u0131r? 5 Madde \u0130le Tevkifatl\u0131 Fatura| Mavvo"},"content":{"rendered":"\n<p>Vergi sisteminde s\u0131k\u00e7a kullan\u0131lan \u201ctevkifat\u201d kavram\u0131, \u00f6zellikle i\u015fletmelerin mali s\u00fcre\u00e7lerinde \u00f6nemli bir yere sahiptir. Bu yaz\u0131da <strong><a href=\"https:\/\/mavvo.com.tr\/blog\/fatura-e-fatura-arsiv-iade-tevkifatli-otvli-faturalar\/\" data-internallinksmanager029f6b8e52c=\"23\" title=\"Fatura Nedir? Nas\u0131l Kesilir? E-Fatura, E-Ar\u015fiv, \u0130ade, Tevkifatl\u0131, \u00d6tvli Faturalar Hakk\u0131nda Her \u015eey\">tevkifat<\/a> nedir, nas\u0131l hesaplan\u0131r <\/strong>konusunu<strong> <\/strong>&nbsp;t\u00fcm y\u00f6nleriyle ele alarak, tan\u0131mdan uygulamaya, hesaplama y\u00f6ntemlerinden sekt\u00f6rel \u00f6rneklere kadar detayl\u0131 \u015fekilde a\u00e7\u0131klayaca\u011f\u0131z.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. Tevkifat Nedir, Nas\u0131l Hesaplan\u0131r Hakk\u0131nda<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Tevkifat Kavram\u0131n\u0131n Tan\u0131m\u0131<\/h3>\n\n\n\n<p><a href=\"https:\/\/mavvo.com.tr\/blog\/fatura-e-fatura-arsiv-iade-tevkifatli-otvli-faturalar\/\" data-internallinksmanager029f6b8e52c=\"23\" title=\"Fatura Nedir? Nas\u0131l Kesilir? E-Fatura, E-Ar\u015fiv, \u0130ade, Tevkifatl\u0131, \u00d6tvli Faturalar Hakk\u0131nda Her \u015eey\">Tevkifat<\/a>, kelime anlam\u0131 olarak \u201ckesinti\u201d demektir. Vergi mevzuat\u0131nda ise, bir \u00f6deme yap\u0131lmadan \u00f6nce belirli bir oran\u0131n kesilerek do\u011frudan vergi d<a href=\"https:\/\/mavvo.com.tr\/blog\/yapay-zeka-nedir-ai-hakkinda-bilmeniz-gereken-12-sey\/\" data-internallinksmanager029f6b8e52c=\"31\" title=\"Yapay Zeka Nedir: AI Hakk\u0131nda Bilmeniz Gereken 12 \u015eey\">ai<\/a>resine aktar\u0131lmas\u0131 anlam\u0131na gelir.<br>Bu uygulama, devletin vergi gelirlerini do\u011frudan kayna\u011f\u0131ndan tahsil etmesini sa\u011flar.<\/p>\n\n\n\n<p><strong><a href=\"https:\/\/mavvo.com.tr\/blog\/fatura-e-fatura-arsiv-iade-tevkifatli-otvli-faturalar\/\" data-internallinksmanager029f6b8e52c=\"23\" title=\"Fatura Nedir? Nas\u0131l Kesilir? E-Fatura, E-Ar\u015fiv, \u0130ade, Tevkifatl\u0131, \u00d6tvli Faturalar Hakk\u0131nda Her \u015eey\">Tevkifat<\/a> nedir, nas\u0131l hesaplan\u0131r <\/strong>sorusunun \u00f6z\u00fc, verginin kayna\u011f\u0131nda kesilmesi prensibine dayan\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Tevkifat\u0131n Amac\u0131<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vergi kay\u0131plar\u0131n\u0131 \u00f6nlemek<\/li>\n\n\n\n<li>Vergi tahsilat\u0131n\u0131 h\u0131zland\u0131rmak<\/li>\n\n\n\n<li>Kamu gelirlerinde s\u00fcreklilik sa\u011flamak<\/li>\n\n\n\n<li>M\u00fckellefler aras\u0131nda e\u015fitli\u011fi korumak<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Tevkifat\u0131n Yasal Dayanaklar\u0131<\/h3>\n\n\n\n<p><a href=\"https:\/\/mavvo.com.tr\/blog\/fatura-e-fatura-arsiv-iade-tevkifatli-otvli-faturalar\/\" data-internallinksmanager029f6b8e52c=\"23\" title=\"Fatura Nedir? Nas\u0131l Kesilir? E-Fatura, E-Ar\u015fiv, \u0130ade, Tevkifatl\u0131, \u00d6tvli Faturalar Hakk\u0131nda Her \u015eey\">Tevkifat<\/a>, <strong>Katma De\u011fer Vergisi Kanunu<\/strong>, <strong>Gelir Vergisi Kanunu<\/strong> ve <strong>Vergi Usul Kanunu<\/strong> kapsam\u0131nda d\u00fczenlenmi\u015ftir.<br><a href=\"https:\/\/mavvo.com.tr\/blog\/fatura-e-fatura-arsiv-iade-tevkifatli-otvli-faturalar\/\" data-internallinksmanager029f6b8e52c=\"23\" title=\"Fatura Nedir? Nas\u0131l Kesilir? E-Fatura, E-Ar\u015fiv, \u0130ade, Tevkifatl\u0131, \u00d6tvli Faturalar Hakk\u0131nda Her \u015eey\">KDV<\/a> tevkifat\u0131 \u00f6zel olarak <strong><a href=\"https:\/\/mavvo.com.tr\/blog\/fatura-e-fatura-arsiv-iade-tevkifatli-otvli-faturalar\/\" data-internallinksmanager029f6b8e52c=\"23\" title=\"Fatura Nedir? Nas\u0131l Kesilir? E-Fatura, E-Ar\u015fiv, \u0130ade, Tevkifatl\u0131, \u00d6tvli Faturalar Hakk\u0131nda Her \u015eey\">KDV<\/a> Genel Uygulama Tebli\u011fi<\/strong> ile tan\u0131mlanm\u0131\u015ft\u0131r.<br>Kaynak: Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 \u2013 <a href=\"https:\/\/mavvo.com.tr\/blog\/fatura-e-fatura-arsiv-iade-tevkifatli-otvli-faturalar\/\" data-internallinksmanager029f6b8e52c=\"23\" title=\"Fatura Nedir? Nas\u0131l Kesilir? E-Fatura, E-Ar\u015fiv, \u0130ade, Tevkifatl\u0131, \u00d6tvli Faturalar Hakk\u0131nda Her \u015eey\">KDV<\/a> Tevkifat\u0131 Tebli\u011fi<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img data-dominant-color=\"778c9f\" data-has-transparency=\"false\" style=\"--dominant-color: #778c9f;\" fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2025\/10\/tevkifatli-fatura-1024x683.webp\" alt=\"\" class=\"wp-image-6108 not-transparent\" title=\"\" srcset=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2025\/10\/tevkifatli-fatura-1024x683.webp 1024w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2025\/10\/tevkifatli-fatura-300x200.webp 300w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2025\/10\/tevkifatli-fatura-768x512.webp 768w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2025\/10\/tevkifatli-fatura-1536x1024.webp 1536w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2025\/10\/tevkifatli-fatura-2048x1365.webp 2048w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2025\/10\/tevkifatli-fatura-450x300.webp 450w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2025\/10\/tevkifatli-fatura-780x520.webp 780w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2025\/10\/tevkifatli-fatura-1600x1067.webp 1600w\" \/><figcaption class=\"wp-element-caption\">Asian hand man using mobile phone and credit for e commerce online on home office.accessories  document chart notebook eyeglasses pen on wood table background.shopping online.financial.saving concept.<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">2. Tevkifat Nedir, Nas\u0131l Hesaplan\u0131r Detaylar\u0131<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">KDV Tevkifat\u0131 Nedir<\/h3>\n\n\n\n<p><a href=\"https:\/\/mavvo.com.tr\/blog\/fatura-e-fatura-arsiv-iade-tevkifatli-otvli-faturalar\/\" data-internallinksmanager029f6b8e52c=\"23\" title=\"Fatura Nedir? Nas\u0131l Kesilir? E-Fatura, E-Ar\u015fiv, \u0130ade, Tevkifatl\u0131, \u00d6tvli Faturalar Hakk\u0131nda Her \u015eey\">KDV<\/a> tevkifat\u0131, mal veya hizmet bedelinin bir k\u0131sm\u0131n\u0131n al\u0131c\u0131 taraf\u0131ndan devlete \u00f6denmesi i\u015flemidir.<br>Bu uygulama \u00f6zellikle hizmet ve <a href=\"https:\/\/mavvo.com.tr\/blog\/insaat-erp\/\" data-internallinksmanager029f6b8e52c=\"43\" title=\"\u0130n\u015faat Erp \u00c7\u00f6z\u00fcmleri 2026: D\u0130A Bulut Erp ve \u0130n\u015faat Sekt\u00f6r\u00fcne \u00d6zel \u00c7\u00f6z\u00fcmleri\">in\u015faat<\/a> sekt\u00f6rlerinde yo\u011fun olarak g\u00f6r\u00fcl\u00fcr.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">KDV Tevkifat\u0131 Nas\u0131l Hesaplan\u0131r<\/h3>\n\n\n\n<p>Form\u00fcl \u015fu \u015fekildedir:<br><strong><a href=\"https:\/\/mavvo.com.tr\/blog\/fatura-e-fatura-arsiv-iade-tevkifatli-otvli-faturalar\/\" data-internallinksmanager029f6b8e52c=\"23\" title=\"Fatura Nedir? Nas\u0131l Kesilir? E-Fatura, E-Ar\u015fiv, \u0130ade, Tevkifatl\u0131, \u00d6tvli Faturalar Hakk\u0131nda Her \u015eey\">Tevkifat<\/a> Tutar\u0131 = \u0130\u015flem Bedeli \u00d7 KDV Oran\u0131 \u00d7 <a href=\"https:\/\/mavvo.com.tr\/blog\/fatura-e-fatura-arsiv-iade-tevkifatli-otvli-faturalar\/\" data-internallinksmanager029f6b8e52c=\"23\" title=\"Fatura Nedir? Nas\u0131l Kesilir? E-Fatura, E-Ar\u015fiv, \u0130ade, Tevkifatl\u0131, \u00d6tvli Faturalar Hakk\u0131nda Her \u015eey\">Tevkifat<\/a> Oran\u0131<\/strong><\/p>\n\n\n\n<p><strong>\u00d6rnek:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130\u015flem Bedeli: 100.000 TL<\/li>\n\n\n\n<li>KDV Oran\u0131: %20<\/li>\n\n\n\n<li>Tevkifat Oran\u0131: 9\/10<br>KDV = 20.000 TL<br>Tevkifat = 18.000 TL<br>Sonu\u00e7ta 2.000 TL sat\u0131c\u0131ya, 18.000 TL devlete \u00f6denir.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Gelir Vergisi Tevkifat\u0131<\/h3>\n\n\n\n<p>Bu tevkifat t\u00fcr\u00fc serbest meslek \u00f6demeleri, kira gelirleri veya temett\u00fclerde uygulan\u0131r. <a href=\"https:\/\/mavvo.com.tr\/blog\/top-5-muhasebe-programlari\/\">Muhasebe programlar\u0131nda<\/a> da s\u0131k\u00e7a kar\u015f\u0131la\u015f\u0131r\u0131z.<br>\u00d6rne\u011fin, serbest meslek \u00f6demelerinde genellikle %20 oran\u0131nda gelir vergisi tevkifat\u0131 yap\u0131l\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Fatura \u00dczerinde Tevkifat\u0131n G\u00f6sterimi<\/h3>\n\n\n\n<p>Tevkifatl\u0131 faturalarda \u015fu unsurlar yer almal\u0131d\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tevkifat oran\u0131<\/li>\n\n\n\n<li>KDV tutar\u0131<\/li>\n\n\n\n<li>Tevkif edilen tutar<\/li>\n\n\n\n<li>Net \u00f6denecek miktar<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">3. Tevkifat Nedir, Nas\u0131l Hesaplan\u0131r \u00d6zellikleri<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Tevkifat Uygulamas\u0131n\u0131n Genel \u00d6zellikleri<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Taraflar\u0131n niteli\u011fine g\u00f6re farkl\u0131 oranlar uygulan\u0131r.<\/li>\n\n\n\n<li>KDV m\u00fckellefleri ve kamu kurumlar\u0131 i\u00e7in zorunludur.<\/li>\n\n\n\n<li>Oranlar Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenir.<\/li>\n\n\n\n<li>e-Fatura sisteminde \u201ctevkifatl\u0131\u201d ibaresi bulunmal\u0131d\u0131r.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Tevkifat Oranlar\u0131<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u0130\u015flem T\u00fcr\u00fc<\/strong><\/td><td><strong>Tevkifat Oran\u0131<\/strong><\/td><\/tr><tr><td>\u0130n\u015faat i\u015fleri<\/td><td>9\/10<\/td><\/tr><tr><td>Temizlik hizmetleri<\/td><td>7\/10<\/td><\/tr><tr><td>G\u00fcvenlik hizmetleri<\/td><td>7\/10<\/td><\/tr><tr><td>Makine kiralama<\/td><td>5\/10<\/td><\/tr><tr><td><a href=\"https:\/\/mavvo.com.tr\/blog\/erp-danismanligi-nedir\/\" data-internallinksmanager029f6b8e52c=\"32\" title=\"ERP Dan\u0131\u015fmanl\u0131\u011f\u0131 Nedir?\">Dan\u0131\u015fman<\/a>l\u0131k hizmeti<\/td><td>9\/10<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Bu oranlar \u00f6rnek niteli\u011findedir. G\u00fcncel oranlar G\u0130B \u00fczerinden takip edilmelidir.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img data-dominant-color=\"a9a7a7\" data-has-transparency=\"false\" style=\"--dominant-color: #a9a7a7;\" decoding=\"async\" width=\"1024\" height=\"683\" sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2025\/10\/tevkifatli-faturaa-1024x683.webp\" alt=\"\" class=\"wp-image-6109 not-transparent\" title=\"\" srcset=\"https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2025\/10\/tevkifatli-faturaa-1024x683.webp 1024w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2025\/10\/tevkifatli-faturaa-300x200.webp 300w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2025\/10\/tevkifatli-faturaa-768x512.webp 768w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2025\/10\/tevkifatli-faturaa-1536x1024.webp 1536w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2025\/10\/tevkifatli-faturaa-2048x1365.webp 2048w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2025\/10\/tevkifatli-faturaa-450x300.webp 450w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2025\/10\/tevkifatli-faturaa-780x520.webp 780w, https:\/\/mavvo.com.tr\/blog\/wp-content\/uploads\/2025\/10\/tevkifatli-faturaa-1600x1067.webp 1600w\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">4. Tevkifat Nedir, Nas\u0131l Hesaplan\u0131r Alanlar\u0131<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u0130n\u015faat Sekt\u00f6r\u00fcnde Tevkifat<\/h3>\n\n\n\n<p><a href=\"https:\/\/mavvo.com.tr\/blog\/turkiyede-kullanilan-erp-programlari-nelerdir\/\">\u0130n\u015faat<\/a> sekt\u00f6r\u00fc, tevkifat\u0131n en yayg\u0131n kullan\u0131ld\u0131\u011f\u0131 alanlardan biridir.<br>Ta\u015feron \u2013 y\u00fcklenici ili\u015fkilerinde KDV tevkifat\u0131 oran\u0131 genellikle 9\/10\u2019dur.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u0130n\u015faatta Tevkifat\u0131n Amac\u0131<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vergi kay\u0131plar\u0131n\u0131 \u00f6nlemek<\/li>\n\n\n\n<li>Alt y\u00fcklenici zincirinde kay\u0131t d\u0131\u015f\u0131l\u0131\u011f\u0131 azaltmak<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u0130n\u015faatta Uygulama \u00d6rne\u011fi<\/h4>\n\n\n\n<p>Bir kamu binas\u0131 <a href=\"https:\/\/mavvo.com.tr\/blog\/insaat-erp\/\" data-internallinksmanager029f6b8e52c=\"43\" title=\"\u0130n\u015faat Erp \u00c7\u00f6z\u00fcmleri 2026: D\u0130A Bulut Erp ve \u0130n\u015faat Sekt\u00f6r\u00fcne \u00d6zel \u00c7\u00f6z\u00fcmleri\">in\u015faat<\/a>\u0131nda y\u00fckleniciye yap\u0131lan \u00f6demede KDV\u2019nin 9\/10\u2019u kesilerek devlete \u00f6denir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Hizmet Sekt\u00f6r\u00fcnde Tevkifat<\/h3>\n\n\n\n<p>Temizlik, g\u00fcvenlik, <a href=\"https:\/\/mavvo.com.tr\/blog\/erp-danismanligi-nedir\/\" data-internallinksmanager029f6b8e52c=\"32\" title=\"ERP Dan\u0131\u015fmanl\u0131\u011f\u0131 Nedir?\">dan\u0131\u015fman<\/a>l\u0131k, reklam gibi hizmetlerde 7\/10 veya 9\/10 oranlar\u0131nda tevkifat uygulan\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Hizmet Faturas\u0131nda Tevkifat G\u00f6sterimi<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>KDV matrah\u0131 belirtilir<\/li>\n\n\n\n<li>Tevkifat oran\u0131 se\u00e7ilir<\/li>\n\n\n\n<li><a href=\"https:\/\/mavvo.com.tr\/blog\/e-fatura-basvurusu-nasil-yapilir\/\">e-Fatura<\/a>\u2019da \u201ctevkifat kodu\u201d i\u015flenir<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Hizmette \u00d6rnek Uygulama<\/h4>\n\n\n\n<p>Bir <a href=\"https:\/\/mavvo.com.tr\/blog\/erp-danismanligi-nedir\/\" data-internallinksmanager029f6b8e52c=\"32\" title=\"ERP Dan\u0131\u015fmanl\u0131\u011f\u0131 Nedir?\">dan\u0131\u015fman<\/a>l\u0131k firmas\u0131 100.000 TL hizmet sunar, KDV %20, tevkifat oran\u0131 9\/10.<br>Tevkifatl\u0131 KDV 18.000 TL olarak hesaplan\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Serbest Meslek ve Kira Gelirlerinde Tevkifat<\/h3>\n\n\n\n<p>Serbest meslek ve kira \u00f6demelerinde gelir vergisi tevkifat\u0131 yap\u0131l\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Serbest Meslek Makbuzu \u00d6rne\u011fi<\/h4>\n\n\n\n<p>Bir avukat 10.000 TL hizmet bedeli al\u0131r:<br>%20 tevkifat = 2.000 TL<br>Net \u00f6deme: 8.000 TL<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Kira Gelirlerinde Tevkifat<\/h4>\n\n\n\n<p>\u015eirket kirac\u0131 oldu\u011funda, 20.000 TL kira i\u00e7in %20 tevkifat yap\u0131l\u0131r ve 4.000 TL devlete \u00f6denir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kamu Kurumlar\u0131nda Tevkifat<\/h3>\n\n\n\n<p>Kamu kurumlar\u0131, vak\u0131flar ve dernekler genellikle tevkifat yapmakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Kamu Tevkifat\u0131 S\u00fcreci<\/h4>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Hizmet bedeli belirlenir<\/li>\n\n\n\n<li>KDV hesaplan\u0131r<\/li>\n\n\n\n<li>Tevkifat kesintisi yap\u0131l\u0131r<\/li>\n\n\n\n<li>Tutar devlete aktar\u0131l\u0131r<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\">Raporlama<\/h4>\n\n\n\n<p>Kamu kurumlar\u0131, bu i\u015flemleri ayl\u0131k KDV beyannamesine dahil eder.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. Tevkifat Nedir, Nas\u0131l Hesaplan\u0131r Kullan\u0131m \u00d6rnekleri<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u00d6rnek 1: \u0130n\u015faat \u015eirketi<\/h3>\n\n\n\n<p>Bedel: 500.000 TL<br>KDV: %20<br>Tevkifat: 9\/10<br>KDV = 100.000 TL<br>Tevkifat = 90.000 TL<br>Sonu\u00e7: 90.000 TL devlete, 10.000 TL firmaya \u00f6denir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00d6rnek 2: Dan\u0131\u015fmanl\u0131k Hizmeti<\/h3>\n\n\n\n<p>Bedel: 50.000 TL<br>KDV: %20<br>Tevkifat: 5\/10<br>KDV = 10.000 TL<br>Tevkifat = 5.000 TL<br>Sonu\u00e7: 5.000 TL devlete, 5.000 TL firmaya \u00f6denir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00d6rnek 3: Temizlik Hizmeti<\/h3>\n\n\n\n<p>Bedel: 30.000 TL<br>KDV: %20<br>Tevkifat: 7\/10<br>KDV = 6.000 TL<br>Tevkifat = 4.200 TL<br>Sonu\u00e7: 4.200 TL devlete, 1.800 TL firmaya \u00f6denir.<strong>Tevkifat nedir, nas\u0131l hesaplan\u0131r<\/strong> konusu, vergi uygulamalar\u0131nda hem m\u00fckellefler hem de kamu otoriteleri a\u00e7\u0131s\u0131ndan b\u00fcy\u00fck \u00f6nem ta\u015f\u0131r. Do\u011fru tevkifat uygulamalar\u0131, i\u015fletmelerin mali disiplinini g\u00fc\u00e7lendirir ve cez<a href=\"https:\/\/mavvo.com.tr\/blog\/yapay-zeka-nedir-ai-hakkinda-bilmeniz-gereken-12-sey\/\" data-internallinksmanager029f6b8e52c=\"31\" title=\"Yapay Zeka Nedir: AI Hakk\u0131nda Bilmeniz Gereken 12 \u015eey\">ai<\/a> riskleri ortadan kald\u0131r\u0131r. <a href=\"https:\/\/mavvo.com.tr\/\" data-internallinksmanager029f6b8e52c=\"22\" title=\"Mavvo\">Mavvo<\/a>, dijital faturalama \u00e7\u00f6z\u00fcmleriyle bu s\u00fcreci otomatikle\u015ftirerek, i\u015fletmelere h\u0131z ve g\u00fcven kazand\u0131r\u0131r.<\/p>\n\n\n\n<p>T\u00fcm tevkifat ve faturalama i\u015flemlerinizi tek platformdan y\u00f6netmek i\u00e7in <a href=\"https:\/\/mavvo.com.tr\/blog\/turkiyede-kullanilan-erp-programlari-nelerdir\/\"><strong>Mavvo ERP<\/strong><\/a><strong> <\/strong>sistemini ke\u015ffedin.<\/p>\n\n\n\n<p>G\u00fcn\u00fcm\u00fczde dijitalle\u015fmenin h\u0131z kazand\u0131\u011f\u0131 i\u015f d\u00fcnyas\u0131nda, manuel faturalama ve tevkifat hesaplama s\u00fcre\u00e7leri zaman kayb\u0131 ve hata riski yaratmaktad\u0131r. Mavvo, dijital faturalama ve muhasebe entegrasyonu sa\u011flayan geli\u015fmi\u015f \u00e7\u00f6z\u00fcmleriyle bu s\u00fcreci tamamen otomatik hale getirir. Mavvo <a href=\"https:\/\/mavvo.com.tr\/blog\/turkiyede-kullanilan-erp-programlari-nelerdir\/\" data-internallinksmanager029f6b8e52c=\"26\" title=\"T\u00fcrkiye\u2019de Kullan\u0131lan ERP Programlar\u0131 Nelerdir? - 2026\">ERP<\/a> sistemi, t\u00fcm tevkifat, KDV ve gelir vergisi i\u015flemlerini tek platformda y\u00f6netebilme imk\u00e2n\u0131 sunarak kullan\u0131c\u0131lar\u0131na h\u0131z, do\u011fruluk ve yasal uyum avantaj\u0131 sa\u011flar.<\/p>\n\n\n\n<p>\u0130\u015fletmenizin mali disiplinini g\u00fc\u00e7lendirmek, cezai riskleri ortadan kald\u0131rmak ve t\u00fcm vergi s\u00fcre\u00e7lerinizi tek merkezden y\u00f6netmek i\u00e7in<a href=\"https:\/\/mavvo.com.tr\/blog\/turkiyede-kullanilan-erp-programlari-nelerdir\/\"> Mavvo ERP sistemini<\/a> ke\u015ffedin. Mavvo, modern teknolojiyi muhasebe s\u00fcre\u00e7leriyle bulu\u015fturarak i\u015fletmenize zaman kazand\u0131r\u0131r, operasyonel verimlili\u011fi art\u0131r\u0131r ve finansal y\u00f6netimi bir \u00fcst seviyeye ta\u015f\u0131r.<\/p>\n\n\n\n<p>Mavvo, i\u015fletmelerin dijital d\u00f6n\u00fc\u015f\u00fcm\u00fcn\u00fc h\u0131zland\u0131ran, entegre yaz\u0131l\u0131m ve finansal y\u00f6netim \u00e7\u00f6z\u00fcmleri sunan yenilik\u00e7i bir teknoloji markas\u0131d\u0131r.<a href=\"https:\/\/www.semrush.com\/swa\/checker\/Mavvo,%20i%C5%9Fletmelerin%20dijital%20d%C3%B6n%C3%BC%C5%9F%C3%BCm%C3%BCn%C3%BC%20h%C4%B1zland%C4%B1ran,%20entegre%20yaz%C4%B1l%C4%B1m%20ve%20finansal%20y%C3%B6netim%20%C3%A7%C3%B6z%C3%BCmleri%20sunan%20yenilik%C3%A7i%20bir%20teknoloji%20markas%C4%B1d%C4%B1r.%20ERP,%20e-Fatura,%20e-Ar%C5%9Fiv,%20e-%C4%B0rsaliye,%20CRM%20ve%20muhasebe%20entegrasyonu%20gibi%20u%C3%A7tan%20uca%20hizmetlerle%20firmalar%C4%B1n%20operasyonel%20verimlili%C4%9Fini%20art%C4%B1r%C4%B1r.%20Bulut%20tabanl%C4%B1%20altyap%C4%B1s%C4%B1%20sayesinde%20t%C3%BCm%20finansal%20s%C3%BCre%C3%A7leri%20tek%20platformda%20g%C3%BCvenli%20ve%20h%C4%B1zl%C4%B1%20%C5%9Fekilde%20y%C3%B6netme%20olana%C4%9F%C4%B1%20sa%C4%9Flar.%20Mavvo,%20dijital%20faturalama%20ve%20tevkifat%20s%C3%BCre%C3%A7lerini%20otomatikle%C5%9Ftirerek,%20zamandan%20tasarruf%20ve%20hatas%C4%B1z%20i%C5%9Fleyi%C5%9F%20sunar.%20Her%20%C3%B6l%C3%A7ekten%20i%C5%9Fletme%20i%C3%A7in%20%C3%B6l%C3%A7eklenebilir%20%C3%A7%C3%B6z%C3%BCmleriyle,%20mali%20disiplini%20teknolojiyle%20bulu%C5%9Fturan%20g%C3%BCvenilir%20bir%20i%C5%9F%20orta%C4%9F%C4%B1d%C4%B1r.\" target=\"_blank\" rel=\"noopener\"> ERP<\/a>, e-Fatura, e-Ar\u015fiv, e-\u0130rsaliye,<a href=\"https:\/\/mavvo.com.tr\/blog\/crm-nedir-crm-acilimi-nedir\/\"> CRM<\/a> ve muhasebe entegrasyonu gibi u\u00e7tan uca hizmetlerle firmalar\u0131n operasyonel verimlili\u011fini art\u0131r\u0131r. Bulut tabanl\u0131 altyap\u0131s\u0131 sayesinde t\u00fcm finansal s\u00fcre\u00e7leri tek platformda g\u00fcvenli ve h\u0131zl\u0131 \u015fekilde y\u00f6netme olana\u011f\u0131 sa\u011flar. Mavvo, dijital faturalama ve tevkifat s\u00fcre\u00e7lerini otomatikle\u015ftirerek, zamandan tasarruf ve hatas\u0131z i\u015fleyi\u015f sunar. Her \u00f6l\u00e7ekten i\u015fletme i\u00e7in \u00f6l\u00e7eklenebilir \u00e7\u00f6z\u00fcmleriyle, mali disiplini teknolojiyle bulu\u015fturan g\u00fcvenilir bir i\u015f orta\u011f\u0131d\u0131r.<\/p>\n\n\n\n<p>Detayl\u0131 bilgi almak veya i\u015finiz i\u00e7in en uygun \u00e7\u00f6z\u00fcm\u00fc \u00f6\u011frenmek \u00fczere bize ula\u015f\u0131n: <strong>0 (850) 885 06 36<\/strong> numaral\u0131 telefondan bizimle ileti\u015fime ge\u00e7ebilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">S\u0131k\u00e7a Sorulan Sorular<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Tevkifatl\u0131 Fatura Nas\u0131l Kesilir<\/h3>\n\n\n\n<p>e-Fatura sisteminde \u201ctevkifatl\u0131\u201d se\u00e7ene\u011fi i\u015faretlenir, KDV ve tevkifat oranlar\u0131 girilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kimler Tevkifat Yapmak Zorundad\u0131r<\/h3>\n\n\n\n<p>Kamu kurumlar\u0131, KDV m\u00fckellefleri ve belirli sekt\u00f6rlerdeki i\u015fletmeler bu kapsamdad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Tevkifat Oranlar\u0131 Nereden Takip Edilir<\/h3>\n\n\n\n<p>G\u00fcncel oranlar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n resmi <a href=\"https:\/\/mavvo.com.tr\/cloud-tabanli-cozumler\/\" data-internallinksmanager029f6b8e52c=\"21\" title=\"Cloud Tabanl\u0131 \u00c7\u00f6z\u00fcmler\">web<\/a> sitesinde yay\u0131nlanmaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Tevkifat Yap\u0131lmad\u0131\u011f\u0131nda Ne Olur<\/h3>\n\n\n\n<p>Yanl\u0131\u015f veya eksik tevkifat cezal\u0131 beyannameye neden olabilir.<\/p>\n\n\n\n<p><\/p>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-center kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;center&quot;,&quot;id&quot;:&quot;6104&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;2&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;5&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;\u0130\u00e7eri\u011fi Oyla&quot;,&quot;legend&quot;:&quot;5\\\/5 - (2 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;Tevkifat Nedir, Nas\u0131l Hesaplan\u0131r? 5 Madde \u0130le Tevkifatl\u0131 Fatura| Mavvo&quot;,&quot;width&quot;:&quot;142.5&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 142.5px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            5\/5 - (2 votes)    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Vergi sisteminde s\u0131k\u00e7a kullan\u0131lan \u201ctevkifat\u201d kavram\u0131, \u00f6zellikle i\u015fletmelerin mali s\u00fcre\u00e7lerinde \u00f6nemli bir yere sahiptir. Bu yaz\u0131da tevkifat nedir, nas\u0131l hesaplan\u0131r konusunu &nbsp;t\u00fcm y\u00f6nleriyle ele alarak, tan\u0131mdan uygulamaya, hesaplama y\u00f6ntemlerinden sekt\u00f6rel \u00f6rneklere kadar detayl\u0131 \u015fekilde a\u00e7\u0131klayaca\u011f\u0131z. 1. Tevkifat Nedir, Nas\u0131l Hesaplan\u0131r Hakk\u0131nda Tevkifat Kavram\u0131n\u0131n Tan\u0131m\u0131 Tevkifat, kelime anlam\u0131 olarak \u201ckesinti\u201d demektir. Vergi mevzuat\u0131nda ise, bir \u00f6deme [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":6107,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-6104","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-genel"},"mb":[],"mfb_rest_fields":["title","gutenberg_elementor_mode"],"_links":{"self":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/6104","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/comments?post=6104"}],"version-history":[{"count":1,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/6104\/revisions"}],"predecessor-version":[{"id":6110,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/6104\/revisions\/6110"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/media\/6107"}],"wp:attachment":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/media?parent=6104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/categories?post=6104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/tags?post=6104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}