{"id":7085,"date":"2025-12-30T10:50:30","date_gmt":"2025-12-30T07:50:30","guid":{"rendered":"https:\/\/mavvo.com.tr\/blog\/?p=7085"},"modified":"2026-01-07T13:50:15","modified_gmt":"2026-01-07T10:50:15","slug":"nace-kodu-kdv-uyumu","status":"publish","type":"post","link":"https:\/\/mavvo.com.tr\/blog\/nace-kodu-kdv-uyumu\/","title":{"rendered":"NACE Kodu ve KDV Uyumunda Yeni D\u00f6nem: 1 Ocak 2026\u2019ya Haz\u0131r M\u0131s\u0131n\u0131z?"},"content":{"rendered":"\n<p>Dijital vergi uygulamalar\u0131nda <strong>2026 itibar\u0131yla \u00f6nemli bir de\u011fi\u015fiklik<\/strong> hayata ge\u00e7iyor.<br>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B) taraf\u0131ndan yap\u0131lan duyuru do\u011frultusunda, <strong>e-Belge d\u00fczenleme s\u00fcre\u00e7lerinde <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> oranlar\u0131n\u0131n i\u015fletmenin NACE (Faaliyet) kodu ile uyumlu olmas\u0131 zorunlu hale geliyor<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">NACE Kodu Nedir ve Neden Bu Kadar \u00d6nemli?<\/h2>\n\n\n\n<p>NACE Kodu, bir i\u015fletmenin <strong>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>resi nezdinde kay\u0131tl\u0131 faaliyet alan\u0131n\u0131<\/strong> ifade eder.<br>Bug\u00fcne kadar \u00e7o\u011fu i\u015fletme i\u00e7in bu bilgi daha \u00e7ok istatistiksel veya tan\u0131mlay\u0131c\u0131 bir veri olarak g\u00f6r\u00fcl\u00fcyordu. Ancak yeni d\u00fczenleme ile birlikte:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Uygulanabilecek <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> oran\u0131<\/strong>,<\/li>\n\n\n\n<li><strong>D\u00fczenlenebilecek e-Belge t\u00fcrleri<\/strong>,<\/li>\n\n\n\n<li><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\">Fatura<\/a> kesme yetkinli\u011fi<\/strong><\/li>\n<\/ul>\n\n\n\n<p>do\u011frudan <strong>NACE kodu ile ili\u015fkilendiriliyor<\/strong>.<\/p>\n\n\n\n<p>K\u0131sacas\u0131:<br>\ud83d\udc49 <strong>Yanl\u0131\u015f NACE kodu = Yanl\u0131\u015f <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> oran\u0131 = <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\">Fatura<\/a> kesememe riski<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">NACE Rev.2.1 G\u00fcncellemesi Hakk\u0131nda Resm\u00ee Duyuru<\/h2>\n\n\n\n<p>Avrupa Komisyonu\u2019nun <strong>2023\/137 say\u0131l\u0131 Y\u00f6netmeli\u011fi<\/strong> do\u011frultusunda, <strong>NACE Rev.2 s\u0131n\u0131flamas\u0131 NACE Rev.2.1 olarak g\u00fcncellenmi\u015f<\/strong> ve bu g\u00fcncelleme <strong>1 Ocak 2025<\/strong> tarihi itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. S\u00f6z konusu d\u00fczenleme, T\u00fcrkiye \u0130statistik Kurumu (T\u00dc\u0130K) taraf\u0131ndan olu\u015fturulan <strong>NACE Rev.2.1 Alt\u0131l\u0131 K\u0131r\u0131l\u0131m S\u0131n\u0131flamas\u0131<\/strong> esas al\u0131narak hayata ge\u00e7irilmi\u015ftir.<\/p>\n\n\n\n<p>Bu kapsamda, <a href=\"https:\/\/www.tobb.org.tr\/Sayfalar\/AnaSayfa.php\" data-type=\"link\" data-id=\"https:\/\/www.tobb.org.tr\/Sayfalar\/AnaSayfa.php\" target=\"_blank\" rel=\"noopener\"><strong>T\u00fcrkiye Odalar ve Borsalar Birli\u011fi (TOBB)<\/strong> <\/a>taraf\u0131ndan yay\u0131mlanan <em>Mesleklerin Grupland\u0131r\u0131lmas\u0131 Rehberi<\/em> NACE Rev.2.1 \u00e7er\u00e7evesinde g\u00fcncellenmi\u015f; yap\u0131lan de\u011fi\u015fiklikler <strong>8 Ocak 2025 tarihli T\u00fcrkiye Ticaret Sicili Gazetesi<\/strong>\u2019nde yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p>Ayr\u0131ca, TOBB taraf\u0131ndan yap\u0131lan bildirim do\u011frultusunda, \u00fcyelerin <strong>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019na (G\u0130B)<\/strong> sunduklar\u0131 beyannamelerde beyan edilen faaliyet kodlar\u0131, G\u0130B kay\u0131tlar\u0131 esas al\u0131narak Odalara iletilmektedir.<\/p>\n\n\n\n<p>Bu d\u00fczenleme; <a href=\"https:\/\/mavvo.com.tr\/blog\/e-fatura-basvurusu-nasil-yapilir\/\" data-type=\"link\" data-id=\"https:\/\/mavvo.com.tr\/blog\/e-fatura-basvurusu-nasil-yapilir\/\">e-Fatura<\/a>, <a href=\"https:\/\/mavvo.com.tr\/blog\/e-irsaliye\/\" data-type=\"link\" data-id=\"https:\/\/mavvo.com.tr\/blog\/e-irsaliye\/\">e-Ar\u015fiv<\/a>, <a href=\"https:\/\/mavvo.com.tr\/blog\/e-irsaliye\/\" data-type=\"link\" data-id=\"https:\/\/mavvo.com.tr\/blog\/e-irsaliye\/\">e-\u0130rsaliye <\/a>ve benzeri t\u00fcm e-Belge s\u00fcre\u00e7lerini do\u011frudan etkiliyor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Faaliyet (NACE) Kodu De\u011fi\u015fikli\u011fi S\u00fcreci<\/h2>\n\n\n\n<p>Odalarca yap\u0131lan de\u011ferlendirmeler sonucunda, i\u015fletmenin fiili faaliyet konusunun kay\u0131tl\u0131 NACE kodu ile uyumlu olmamas\u0131 halinde;<br>ilgili mevzuat uyar\u0131nca <strong>faaliyet kodu ve meslek grubu resen g\u00fcncellenebilmektedir<\/strong>. Yap\u0131lan de\u011fi\u015fiklikler, Oda Y\u00f6netim Kurulu karar\u0131 ile kesinle\u015fmekte ve \u00fcyelere resmi olarak tebli\u011f edilmektedir.<\/p>\n\n\n\n<p>Faaliyet konusunun belirlenen NACE kodu ile uyumlu olmad\u0131\u011f\u0131 kanaatine var\u0131lmas\u0131 halinde, i\u015fletmelerin \u00f6ncelikle ba\u011fl\u0131 bulunduklar\u0131 <strong>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>resinde faaliyet kodu d\u00fczeltme i\u015flemini<\/strong> ger\u00e7ekle\u015ftirmeleri gerekmektedir.<\/p>\n\n\n\n<p>Bu i\u015flem, <a href=\"https:\/\/dijital.gib.gov.tr\/\" target=\"_blank\" rel=\"noopener\"><strong>\u0130nteraktif Vergi Dairesi (ivd.gib.gov.tr)<\/strong> <\/a>\u00fczerinden:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>e-Devlet \u015fifresi ile giri\u015f yap\u0131larak<\/li>\n\n\n\n<li>\u201cBa\u015fvurular\u0131m &gt; Yeni <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\">Ba\u015fvuru<\/a> &gt; NACE Kodu De\u011fi\u015fikli\u011fi\u201d men\u00fcs\u00fc arac\u0131l\u0131\u011f\u0131yla<br>online olarak ya da yaz\u0131l\u0131 <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\">ba\u015fvuru<\/a> yoluyla yap\u0131labilmektedir.<br><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">NACE Kodunun G\u00fcncel Olmas\u0131n\u0131n \u00d6nemi<\/h2>\n\n\n\n<p>Bu resm\u00ee d\u00fczenleme ile birlikte:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130\u015fletmelerin <strong>kay\u0131tl\u0131 faaliyet alanlar\u0131n\u0131n g\u00fcncel ve do\u011fru olmas\u0131<\/strong>,<\/li>\n\n\n\n<li>Vergi beyannameleri, e-Belge s\u00fcre\u00e7leri ve sekt\u00f6rel y\u00fck\u00fcml\u00fcl\u00fcklerin do\u011fru y\u00fcr\u00fct\u00fclmesi<br>a\u00e7\u0131s\u0131ndan <strong>NACE kodu kritik bir veri<\/strong> haline gelmi\u015ftir.<\/li>\n<\/ul>\n\n\n\n<p>NACE kodunun hatal\u0131 veya g\u00fcncel olmamas\u0131; ilerleyen s\u00fcre\u00e7te <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> oran\u0131 uygulamalar\u0131, <a href=\"https:\/\/mavvo.com.tr\/blog\/e-fatura-basvurusu-nasil-yapilir\/\" data-type=\"link\" data-id=\"https:\/\/mavvo.com.tr\/blog\/e-fatura-basvurusu-nasil-yapilir\/\">e-Fatura <\/a>\/ <a href=\"https:\/\/mavvo.com.tr\/blog\/e-irsaliye\/\" data-type=\"link\" data-id=\"https:\/\/mavvo.com.tr\/blog\/e-irsaliye\/\">e-\u0130rsaliye<\/a> i\u015flemleri ve mevzuata uyum<\/strong> a\u00e7\u0131s\u0131ndan ciddi riskler do\u011furabilecektir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1 Ocak 2026\u2019dan Sonra Ne De\u011fi\u015fecek?<\/h2>\n\n\n\n<p><strong>1 Ocak 2026 itibar\u0131yla<\/strong> a\u015fa\u011f\u0131daki kurallar ge\u00e7erli olacak:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130\u015fletmeler, <strong>faaliyet alanlar\u0131na (NACE Kodu)<\/strong> uygun <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> oran\u0131 ile e-Belge d\u00fczenlemek zorunda olacak.<\/li>\n\n\n\n<li>G\u0130B taraf\u0131ndan iletilen <strong>NACE koduna uygun olmayan <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> oran\u0131<\/strong> ile fatura d\u00fczenlenmesine <strong>izin verilmeyecek<\/strong>.<\/li>\n\n\n\n<li>\u00d6zel entegrat\u00f6r ve <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> sistemlerinde:\n<ul class=\"wp-block-list\">\n<li>\u0130\u015fletmenin NACE kodu,<\/li>\n\n\n\n<li>Bu koda g\u00f6re <strong>izin verilen KDV oranlar\u0131<\/strong><br>otomatik olarak kontrol edilecek.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Hatal\u0131 veya eksik NACE kodu bulunan i\u015fletmeler, 2026\u2019dan sonra <strong>fatura kesememe riski<\/strong> ile kar\u015f\u0131 kar\u015f\u0131ya kalabilecek.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">NACE Kodu Nas\u0131l Sorgulan\u0131r ve G\u00fcncellenir?<\/h2>\n\n\n\n<p>\u0130\u015fletmeler mevcut NACE (Faaliyet) kodlar\u0131n\u0131<br>\u0130nteraktif Vergi Dairesi (\u0130VD) \u00fczerinden sorgulayabilir.<\/p>\n\n\n\n<p>E\u011fer kay\u0131tl\u0131 NACE kodunun:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hatal\u0131 oldu\u011funu,<\/li>\n\n\n\n<li>G\u00fcncel faaliyet alan\u0131n\u0131 yans\u0131tmad\u0131\u011f\u0131n\u0131<br>d\u00fc\u015f\u00fcn\u00fcyorsan\u0131z;<\/li>\n<\/ul>\n\n\n\n<p>\u27a1\ufe0f <strong>\u0130VD \u00fczerinden g\u00fcncelleme talebinde bulunabilirsiniz.<\/strong><\/p>\n\n\n\n<p>\u26a0\ufe0f G\u00fcncelleme yap\u0131lmamas\u0131 halinde, <strong>1 Ocak 2026\u2019dan sonra NACE koduna uygun olmayan KDV oran\u0131 ile fatura d\u00fczenlenemeyecektir.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">ERP ve e-Belge Sistemlerinde Neler Kontrol Ediliyor?<\/h2>\n\n\n\n<p>Yeni uygulama kapsam\u0131nda sistemler art\u0131k sadece faturay\u0131 de\u011fil, <strong>faaliyeti de denetliyor<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Firma Kartlar\u0131<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Firma t\u00fcr\u00fc <strong>Kurulu\u015f<\/strong> ise <strong>Vergi Numaras\u0131<\/strong>,<\/li>\n\n\n\n<li><strong>\u015eah\u0131s<\/strong> firmalar\u0131nda ise <strong>T.C. Kimlik Numaras\u0131<\/strong><br>esas al\u0131narak;<\/li>\n\n\n\n<li>Vergi Dairesi\u2019ndeki <strong>kay\u0131tl\u0131 NACE kodu sistem taraf\u0131ndan otomatik getiriliyor<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Fatura ve Sat\u0131\u015f Ekranlar\u0131<\/h2>\n\n\n\n<p>A\u015fa\u011f\u0131daki ekranlarda, <strong>NACE \u2013 KDV uyumsuzlu\u011fu<\/strong> olmas\u0131 durumunda sistem <strong>uyar\u0131 veriyor<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Fatura Ekran\u0131<\/strong><br>\u2192 Stok\/Hizmet kart\u0131ndaki KDV oran\u0131, firman\u0131n NACE kodu ile uyumlu de\u011filse uyar\u0131 g\u00f6steriliyor.<\/li>\n\n\n\n<li><strong>Ma\u011faza Sat\u0131\u015f Ekran\u0131<\/strong><br>\u2192 Sat\u0131\u015f s\u0131ras\u0131nda ayn\u0131 kontrol yap\u0131l\u0131yor.<\/li>\n\n\n\n<li><strong>Restoran Sat\u0131\u015f Ekran\u0131<\/strong>\n<ul class=\"wp-block-list\">\n<li>Ekrana ilk giri\u015fte:\n<ul class=\"wp-block-list\">\n<li>NACE koduna <strong>uyumlu olmayan stok\/hizmetler<\/strong><\/li>\n\n\n\n<li>NACE koduna g\u00f6re <strong>izin verilen KDV oranlar\u0131<\/strong><br>kullan\u0131c\u0131ya listeleniyor.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Sipari\u015fe eklenen \u00fcr\u00fcnlerde uyumsuzluk varsa sistem anl\u0131k uyar\u0131 veriyor.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Stok ve Hizmet Kartlar\u0131 \u0130\u00e7in Kritik Hat\u0131rlatma<\/h2>\n\n\n\n<p>Bu yeni d\u00f6neme haz\u0131rl\u0131k kapsam\u0131nda:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Stok-Malzeme<\/strong> ve <strong>Hizmet<\/strong> kartlar\u0131nda tan\u0131ml\u0131 KDV oranlar\u0131n\u0131n,<\/li>\n\n\n\n<li>Firman\u0131n <strong>NACE kodu ile uyumlu hale getirilmesi gerekiyor<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Sistemlerde yer alan <strong>Toplu Bilgi G\u00fcncelleme<\/strong> ekranlar\u0131 sayesinde,<br>stok ve hizmet kartlar\u0131n\u0131n KDV oranlar\u0131 <strong>tek tek u\u011fra\u015fmadan toplu \u015fekilde<\/strong> g\u00fcncellenebiliyor.<\/p>\n\n\n\n<p><strong>30.12.2025 tarihine kadar bu kontrollerin tamamlanmas\u0131 b\u00fcy\u00fck \u00f6nem ta\u015f\u0131yor.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Dijital Vergide Yeni D\u00f6neme Haz\u0131rl\u0131k \u015eart<\/h2>\n\n\n\n<p>Dijital vergi uygulamalar\u0131nda ba\u015flayan bu yeni d\u00f6nem;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Do\u011fru NACE kodu<\/strong><\/li>\n\n\n\n<li><strong>Do\u011fru KDV oran\u0131<\/strong><\/li>\n\n\n\n<li><strong>Mevzuata tam uyumluluk<\/strong><\/li>\n<\/ul>\n\n\n\n<p>a\u00e7\u0131s\u0131ndan i\u015fletmeler i\u00e7in kritik bir e\u015fik niteli\u011fi ta\u015f\u0131yor.<\/p>\n\n\n\n<p>\ud83d\udc49 Bug\u00fcnden yap\u0131lacak do\u011fru kontroller,<br>yar\u0131n ya\u015fanabilecek <strong>fatura kesememe, sat\u0131\u015f durmas\u0131 ve cezai risklerin<\/strong> \u00f6n\u00fcne ge\u00e7ecektir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Son Erteleme<\/h2>\n\n\n\n<p>Firmalar\u0131n faaliyet koduna g\u00f6re KDV oran\u0131 kullan\u0131mlar\u0131na y\u00f6nelik \u00e7al\u0131\u015fmalar, Bug\u00fcn Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan <strong>1.4.2026&#8217;ya<\/strong> uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Bu tarihten itibaren ge\u00e7erli olacak, faliyet kodlar\u0131na (NACE) ili\u015fkin <strong>hangi KDV oranlar\u0131n\u0131n kullan\u0131laca\u011f\u0131<\/strong> bilgisini \u015fimdiden payla\u015fmak isteriz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">NACE Kodu KDV Uyumsuzlu\u011fu Nedir? Ne Yapmal\u0131y\u0131m?<\/h2>\n\n\n\n<p><strong>NACE Kodu KDV Uyumsuzlu\u011fu<\/strong>; i\u015fletmenin vergi dairesinde kay\u0131tl\u0131 <strong>faaliyet alan\u0131 (NACE kodu)<\/strong> ile uygulad\u0131\u011f\u0131 <strong>KDV oran\u0131n\u0131n<\/strong> birbiriyle \u00f6rt\u00fc\u015fmemesidir. Bu durum genellikle denetimlerde risk olarak g\u00f6r\u00fcl\u00fcr ve ceza do\u011furabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">KDV Uyumsuzlu\u011fu Ne Anlama Gelir?<\/h2>\n\n\n\n<p>\u015eu durumlarda ortaya \u00e7\u0131kar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>NACE kodu <strong>%18 KDV\u2019lik<\/strong> bir faaliyeti g\u00f6sterirken,<br>\u2192 sen <strong>%10 veya %1<\/strong> KDV ile fatura kesiyorsan.<\/li>\n\n\n\n<li>Faaliyet <strong>hizmet<\/strong> g\u00f6r\u00fcn\u00fcyor ama <strong>mal sat\u0131\u015f\u0131<\/strong> gibi KDV uygulan\u0131yorsa.<\/li>\n\n\n\n<li>Ana faaliyet kodu farkl\u0131, fiilen yap\u0131lan i\u015f farkl\u0131ysa.<\/li>\n<\/ul>\n\n\n\n<p>\u00d6rnek:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>NACE: <em>Bilgisayar programlama<\/em> \u2192 %20 KDV<\/li>\n\n\n\n<li>Fatura: <em>E\u011fitim \/ dijital i\u00e7erik<\/em> \u2192 %10 KDV<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Riskleri Nelerdir?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li> <strong>Vergi incelemesi<\/strong><\/li>\n\n\n\n<li><strong>KDV fark\u0131 + gecikme faizi<\/strong><\/li>\n\n\n\n<li> <strong>Usuls\u00fczl\u00fck cezas\u0131<\/strong><\/li>\n\n\n\n<li>\u0130ade \/ te\u015fvik \/ istisna reddi<\/li>\n\n\n\n<li><a href=\"https:\/\/mavvo.com.tr\/blog\/e-fatura-basvurusu-nasil-yapilir\/\" data-type=\"link\" data-id=\"https:\/\/mavvo.com.tr\/blog\/e-fatura-basvurusu-nasil-yapilir\/\">E-fatura <\/a>sisteminde riskli m\u00fckellef i\u015fareti<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Ne Yapmal\u0131s\u0131n? (Ad\u0131m Ad\u0131m)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. Fiili Faaliyetini Netle\u015ftir<\/h3>\n\n\n\n<p>Ger\u00e7ekte <strong>ne sat\u0131yorsun?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mal m\u0131?<\/li>\n\n\n\n<li>Hizmet mi?<\/li>\n\n\n\n<li>Dijital hizmet mi?<\/li>\n\n\n\n<li>E\u011fitim mi?<\/li>\n\n\n\n<li><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 m\u0131?<\/li>\n<\/ul>\n\n\n\n<p>KDV oran\u0131 <strong>sat\u0131lan \u015feye g\u00f6re<\/strong> belirlenir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. NACE Kodunu Kontrol Et<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>e-Devlet \u2192 <strong>Vergi Levhas\u0131<\/strong><\/li>\n\n\n\n<li>Ticaret Sicil Gazetesi<\/li>\n\n\n\n<li>MERS\u0130S<\/li>\n<\/ul>\n\n\n\n<p>Birden fazla faaliyet varsa <strong>ana faaliyet<\/strong> \u00e7ok kritik.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Uyu\u015fmuyorsa D\u00fczelt<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Se\u00e7enek A \u2013 NACE Kodu Yanl\u0131\u015fsa<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vergi dairesine dilek\u00e7e<\/li>\n\n\n\n<li>Ticaret sicilinde faaliyet g\u00fcncellemesi<\/li>\n\n\n\n<li>MERS\u0130S g\u00fcncellemesi<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Se\u00e7enek B \u2013 KDV Yanl\u0131\u015f Uygulan\u0131yorsa<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Do\u011fru KDV oran\u0131na ge\u00e7<\/li>\n\n\n\n<li>Gerekirse ge\u00e7mi\u015f faturalar i\u00e7in muhasebecinle d\u00fczeltme yap<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4.Yaz\u0131l\u0131 G\u00f6r\u00fc\u015f Al<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vergi dairesinden <strong>\u00f6zelge (mukteza)<\/strong> talep edebilirsin<br>Bu seni ileride cezadan korur.<\/li>\n<\/ul>\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;7085&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;3&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 - (3 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;NACE Kodu ve KDV Uyumunda Yeni D\u00f6nem: 1 Ocak 2026\u2019ya Haz\u0131r M\u0131s\u0131n\u0131z?&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 - (3 votes)    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Dijital vergi uygulamalar\u0131nda 2026 itibar\u0131yla \u00f6nemli bir de\u011fi\u015fiklik hayata ge\u00e7iyor.Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B) taraf\u0131ndan yap\u0131lan duyuru do\u011frultusunda, e-Belge d\u00fczenleme s\u00fcre\u00e7lerinde KDV oranlar\u0131n\u0131n i\u015fletmenin NACE (Faaliyet) kodu ile uyumlu olmas\u0131 zorunlu hale geliyor. NACE Kodu Nedir ve Neden Bu Kadar \u00d6nemli? NACE Kodu, bir i\u015fletmenin Vergi Dairesi nezdinde kay\u0131tl\u0131 faaliyet alan\u0131n\u0131 ifade eder.Bug\u00fcne kadar \u00e7o\u011fu i\u015fletme [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":7086,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28,30,742],"tags":[99],"class_list":{"0":"post-7085","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-erp-programi","8":"category-haberler","9":"category-nace","10":"tag-nace-kodu"},"mb":[],"mfb_rest_fields":["title","gutenberg_elementor_mode"],"_links":{"self":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/7085","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\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/comments?post=7085"}],"version-history":[{"count":6,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/7085\/revisions"}],"predecessor-version":[{"id":7114,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/posts\/7085\/revisions\/7114"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/media\/7086"}],"wp:attachment":[{"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/media?parent=7085"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/categories?post=7085"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mavvo.com.tr\/blog\/wp-json\/wp\/v2\/tags?post=7085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}