\u0130nternette sosyal i\u00e7erik \u00fcreticileri ile mobil cihazlar i\u00e7in uygulama geli\u015ftirenlere uygulanan KDV istisnas\u0131, bu ortamda kurs, e\u011fitim ve \u00fcr\u00fcn tan\u0131t\u0131m\u0131 gibi hizmetlerden kazan\u00e7 sa\u011flayanlara da uygulanacak.<\/p>\n
Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131’n\u0131n KDV genel uygulama tebli\u011finde de\u011fi\u015fiklik yapan tebli\u011fi Resmi Gazete’de yay\u0131mland\u0131.<\/p>\n
Tebli\u011fe g\u00f6re, 1 Ocak 2022’den itibaren sosyal a\u011f sa\u011flay\u0131c\u0131lar\u0131 \u00fczerinden metin, g\u00f6r\u00fcnt\u00fc, ses, video gibi i\u00e7erikler payla\u015fan sosyal i\u00e7erik \u00fcreticisi ger\u00e7ek ki\u015filer ile ak\u0131ll\u0131 telefon veya tablet gibi mobil cihazlar i\u00e7in uygulama geli\u015ftiren ger\u00e7ek ki\u015filerin bu faaliyetlerinden elde ettikleri kazan\u00e7lara konu teslim ve hizmetlere uygulanan KDV istinas\u0131n\u0131n kapsam\u0131 geni\u015fletildi.<\/p>\n
Buna g\u00f6re, 1 Ocak 2024 tarihinden ge\u00e7erli olmak \u00fczere internet ve benzeri elektronik ortamlar \u00fczerinden metin, g\u00f6r\u00fcnt\u00fc, ses, video gibi i\u00e7erikler payla\u015fan sosyal i\u00e7erik \u00fcreticisi ger\u00e7ek ki\u015filerin bu faaliyetlerinden elde ettikleri kazan\u00e7lar ile bu ortamlarda verilen bireysel kurs, e\u011fitim, veri i\u015fleme ve geli\u015ftirme, \u00fcr\u00fcn tan\u0131t\u0131m\u0131 gibi hizmetlerden kazan\u00e7 sa\u011flayan ger\u00e7ek ki\u015filerin bu faaliyetlerinden elde ettikleri kazan\u00e7lara konu teslim ve hizmetlere de s\u00f6z konusu istisna kapsam\u0131nda olacak.<\/p>\n\n
<\/p>\n
Kaynak :\u00a0https:\/\/www.bloomberght.com\/sosyal-platformlardan-kurs-verenlere-kdv-istisnasi-3742659<\/span><\/p>\n","protected":false},"excerpt":{"rendered":" Resmi Gazete’de yay\u0131mlanan d\u00fczenlemeye g\u00f6re internette sosyal i\u00e7erik \u00fcreticilerine uygulanan KDV istisnas\u0131 kurs ve e\u011fitim verenlere de uygulanacak.<\/p>\n","protected":false},"author":1,"featured_media":28356,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[1451,3062],"manset":[],"class_list":["post-28355","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-icerik","tag-kazanc"],"_links":{"self":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/28355","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=28355"}],"version-history":[{"count":1,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/28355\/revisions"}],"predecessor-version":[{"id":28357,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/28355\/revisions\/28357"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media\/28356"}],"wp:attachment":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media?parent=28355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/categories?post=28355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/tags?post=28355"},{"taxonomy":"manset","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/manset?post=28355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}