{"id":17618,"date":"2025-05-16T06:24:07","date_gmt":"2025-05-16T06:24:07","guid":{"rendered":"https:\/\/kamucalisanlari.net\/?p=17618"},"modified":"2025-05-16T06:24:07","modified_gmt":"2025-05-16T06:24:07","slug":"ozel-tibbi-amacli-gidalardaki-kdv-farkliliklari-giderildi","status":"publish","type":"post","link":"https:\/\/kamucalisanlari.net\/index.php\/2025\/05\/16\/ozel-tibbi-amacli-gidalardaki-kdv-farkliliklari-giderildi\/","title":{"rendered":"\u00d6zel t\u0131bbi ama\u00e7l\u0131 g\u0131dalardaki KDV farkl\u0131l\u0131klar\u0131 giderildi"},"content":{"rendered":"<p><p>&#8220;Mal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Karar&#8217;da De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Cumhurba\u015fkan\u0131 Karar\u0131, Resmi Gazete&#8217;de yay\u0131mland\u0131.<\/p>\n<p>Karar ile Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131 taraf\u0131ndan ruhsatland\u0131r\u0131lan, be\u015feri t\u0131bbi \u00fcr\u00fcnlerde (ila\u00e7larda) oldu\u011fu gibi hekim kontrol\u00fcnde ve re\u00e7eteyle kullan\u0131labilen ve bedeli SGK taraf\u0131ndan \u00f6denen \u00f6zel t\u0131bbi ama\u00e7l\u0131 g\u0131dalar\u0131n tesliminde KDV uygulamas\u0131nda ya\u015fanan farkl\u0131l\u0131klar giderildi.<\/p>\n<div>\n<p>Buna g\u00f6re, bu \u00fcr\u00fcnlerin be\u015feri t\u0131bbi \u00fcr\u00fcnlerle ayn\u0131 oranda (y\u00fczde 10) KDV&#8217;ye tabi tutularak, olu\u015fabilecek suistimaller \u00f6nlenecek.<\/p>\n<p>Ayr\u0131ca, Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan &#8220;T\u0131bbi Cihaz Y\u00f6netmeli\u011fi&#8221; ve &#8220;\u0130n Vitro Tan\u0131 Ama\u00e7l\u0131 T\u0131bbi Cihaz Y\u00f6netmeli\u011fi&#8221; h\u00fck\u00fcmlerine tabi cihazlar\u0131n teslimi ile bunlar\u0131n kiralanmas\u0131 hizmetleri y\u00fczde 10 KDV&#8217;ye tabi tutuluyor. Buna kar\u015f\u0131n, \u00f6zel t\u00fcketim vergisine (\u00d6TV) tabi mallar ile T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli&#8217;nin ilgili tarife pozisyonunda tan\u0131mlanan telefon cihazlar\u0131, ses, g\u00f6r\u00fcnt\u00fc veya di\u011fer bilgileri almaya veya vermeye mahsus di\u011fer cihazlardan baz\u0131lar\u0131 mevzuat gere\u011fi t\u0131bbi cihaz olarak kabul edilebiliyor.<\/p>\n<\/div>\n<div>\n<p>Yap\u0131lan d\u00fczenlemeyle temel i\u015flevinin tan\u0131, tedavi gibi t\u0131bbi fonksiyonlar olmamas\u0131na ra\u011fmen, baz\u0131 fonksiyonlar\u0131 nedeniyle t\u0131bbi cihaz olarak kabul edilebilen bu ayg\u0131tlar\u0131n indirimli orana tabi tutulmas\u0131n\u0131n \u00f6n\u00fcne ge\u00e7ildi.<\/p>\n<p>Karar h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fctecek.<\/p>\n<p>D\u00fczenleme yar\u0131ndan itibaren y\u00fcr\u00fcrl\u00fc\u011fe girecek.<\/p>\n<\/div>\n<\/p>\n<p><\/p>\n<p>Kaynak :\u00a0<span style=\"background-color: rgb(255, 249, 236); color: rgb(55, 58, 60); font-size: 14px;\">https:\/\/www.bloomberght.com\/ozel-tibbi-amacli-gidalardaki-kdv-farkliliklari-giderildi-3734560<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131 taraf\u0131ndan ruhsatland\u0131r\u0131lan ve hekim kontrol\u00fcnde re\u00e7eteyle kullan\u0131labilen, bedeli de Sosyal G\u00fcvenlik Kurumu (SGK) taraf\u0131ndan \u00f6denen &#8220;\u00f6zel\u00a0t\u0131bbi ama\u00e7l\u0131 g\u0131dalar&#8221;\u0131n tesliminde KDV oran\u0131, be\u015feri t\u0131bbi \u00fcr\u00fcnlerdeki gibi y\u00fczde 10 olarak d\u00fczenlendi.<\/p>\n","protected":false},"author":1,"featured_media":17619,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[1877,2328,2267],"manset":[],"class_list":["post-17618","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-cihaz","tag-tabi","tag-tibbi"],"_links":{"self":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/17618","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/comments?post=17618"}],"version-history":[{"count":1,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/17618\/revisions"}],"predecessor-version":[{"id":17620,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/17618\/revisions\/17620"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media\/17619"}],"wp:attachment":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media?parent=17618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/categories?post=17618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/tags?post=17618"},{"taxonomy":"manset","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/manset?post=17618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}