{"id":3077,"date":"2026-08-17T15:09:54","date_gmt":"2026-08-17T12:09:54","guid":{"rendered":"https:\/\/batinyilmaz.av.tr\/?p=3077"},"modified":"2026-08-17T15:09:57","modified_gmt":"2026-08-17T12:09:57","slug":"%d9%85%d8%b9%d8%a7%d9%81%db%8c%d8%aa-%d9%85%d8%a7%d9%84%db%8c%d8%a7%d8%aa-%d8%a8%d8%b1-%d8%a7%d8%b1%d8%b2%d8%b4-%d8%a7%d9%81%d8%b2%d9%88%d8%af%d9%87-%d8%af%d8%b1-%d9%81%d8%b1%d9%88%d8%b4-%d8%a7%d9%85","status":"publish","type":"post","link":"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/","title":{"rendered":"\u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0631 \u0641\u0631\u0648\u0634 \u0645\u0633\u06a9\u0646 \u06cc\u0627 \u0645\u062d\u0644 \u06a9\u0627\u0631 \u0628\u0647 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u062f\u0631 \u0633\u0627\u0644 \u06f2\u06f0\u06f2\u06f6"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u0633\u0631\u0628\u0631\u06af\u200c\u0647\u0627<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u062a\u063a\u06cc\u06cc\u0631 \u0648\u0636\u0639\u06cc\u062a \u0641\u0647\u0631\u0633\u062a \u0645\u0637\u0627\u0644\u0628\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u062aoggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#Yabancilara_Konut_Satisinda_KDV_Istisnasi_Nedir\" >\u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0631 \u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0628\u0647 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u0686\u06cc\u0633\u062a\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#Yabanci_Turkiyeden_KDV_Odemeden_Ev_Alabilir_mi\" >\u0622\u06cc\u0627 \u06cc\u06a9 \u062e\u0627\u0631\u062c\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u062f\u0648\u0646 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u0644\u06a9\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u06a9\u0646\u062f\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#KDV_Kanunu_13i_Kapsaminda_Kimler_KDV_Istisnasindan_Yararlanabilir\" >\u0686\u0647 \u06a9\u0633\u0627\u0646\u06cc \u0637\u0628\u0642 \u0628\u062e\u0634 \u06f1\u06f3\/\u0627\u0644\u0641 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0648\u0627\u062c\u062f \u0634\u0631\u0627\u06cc\u0637 \u0645\u0639\u0627\u0641\u06cc\u062a \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0633\u062a\u0646\u062f\u061f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#1_Turkiyede_Yerlesmis_Olmayan_Yabanci_Uyruklu_Gercek_Kisiler\" >\u06f1. \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u06a9\u0647 \u0645\u0642\u06cc\u0645 \u062a\u0631\u06a9\u06cc\u0647 \u0646\u06cc\u0633\u062a\u0646\u062f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#2_Alti_Aydan_Fazla_Yurt_Disinda_Yasayan_Turk_Vatandaslari\" >\u06f2. \u0634\u0647\u0631\u0648\u0646\u062f\u0627\u0646 \u062a\u0631\u06a9\u06cc\u0647\u200c\u0627\u06cc \u06a9\u0647 \u0628\u06cc\u0634 \u0627\u0632 \u0634\u0634 \u0645\u0627\u0647 \u062f\u0631 \u062e\u0627\u0631\u062c \u0627\u0632 \u06a9\u0634\u0648\u0631 \u0632\u0646\u062f\u06af\u06cc \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#3_Turkiyede_Isyeri_veya_Daimi_Temsilcisi_Bulunmayan_Yabanci_Kurumlar\" >\u06f3. \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u062e\u0627\u0631\u062c\u06cc \u0628\u062f\u0648\u0646 \u062f\u0641\u062a\u0631 \u06cc\u0627 \u0646\u0645\u0627\u06cc\u0646\u062f\u06af\u06cc \u062f\u0627\u0626\u0645 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#Hangi_Tasinmazlar_KDV_Istisnasi_Kapsamindadir\" >\u06a9\u062f\u0627\u0645 \u0627\u0645\u0644\u0627\u06a9 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u0639\u0627\u0641 \u0647\u0633\u062a\u0646\u062f\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#Yabancilara_Ikinci_El_Konut_Satisinda_KDV_Istisnasi_Var_mi\" >\u0622\u06cc\u0627 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u062f\u0633\u062a \u062f\u0648\u0645 \u0628\u0647 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#Proje_Asamasindaki_Konutlarda_KDV_Istisnasi_Uygulanabilir_mi\" >\u0622\u06cc\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0631\u0627 \u062f\u0631 \u0645\u0631\u062d\u0644\u0647 \u067e\u0631\u0648\u0698\u0647 \u0628\u0631\u0627\u06cc \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0627\u0639\u0645\u0627\u0644 \u06a9\u0631\u062f\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#KDV_Istisnasinda_Doviz_Turkiyeye_Nasil_Getirilmelidir\" >\u0686\u06af\u0648\u0646\u0647 \u0628\u0627\u06cc\u062f \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u062a\u062d\u062a \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u062f \u0634\u0648\u062f\u061f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#Doviz_Banka_Yoluyla_Turkiyeye_Getirilebilir_mi\" >\u0622\u06cc\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0631\u0627 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0628\u0627\u0646\u06a9 \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u062f \u06a9\u0631\u062f\u061f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#Doviz_Alim_Belgesi_KDV_Istisnasi_Icin_Gerekli_mi\" >\u0622\u06cc\u0627 \u0628\u0631\u0627\u06cc \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u06af\u0648\u0627\u0647\u06cc \u062e\u0631\u06cc\u062f \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0627\u0644\u0632\u0627\u0645\u06cc \u0627\u0633\u062a\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#Yabanci_Konut_Bedelini_TL_Olarak_Odeyebilir_mi\" >\u0622\u06cc\u0627 \u062e\u0627\u0631\u062c\u06cc\u200c\u0647\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0631\u0627\u06cc \u06cc\u06a9 \u0645\u0644\u06a9 \u0628\u0627 \u0644\u06cc\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0646\u0646\u062f\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#KDV_Istisnasi_Icin_Gerekli_Belgeler_Nelerdir\" >\u0628\u0631\u0627\u06cc \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0686\u0647 \u0645\u062f\u0627\u0631\u06a9\u06cc \u0644\u0627\u0632\u0645 \u0627\u0633\u062a\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#KDV_Istisnasinda_Saticinin_Sorumlulugu_Nedir\" >\u0645\u0633\u0626\u0648\u0644\u06cc\u062a \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u062f\u0631 \u0635\u0648\u0631\u062a \u0645\u0639\u0627\u0641\u06cc\u062a \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0686\u06cc\u0633\u062a\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#KDV_Istisnasiyla_Alinan_Ev_Ne_Zaman_Satilabilir\" >\u06cc\u06a9 \u0645\u0644\u06a9 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc\u200c\u0634\u062f\u0647 \u062a\u062d\u062a \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0686\u0647 \u0632\u0645\u0627\u0646\u06cc \u0642\u0627\u0628\u0644 \u0641\u0631\u0648\u0634 \u0627\u0633\u062a\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#KDV_Istisnasindan_Yararlanilarak_Alinan_Tasinmaz_Uc_Yil_Icinde_Satilirsa_Ne_Olur\" >\u0627\u06af\u0631 \u0645\u0644\u06a9\u06cc \u06a9\u0647 \u0645\u0634\u0645\u0648\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u0634\u062f\u0647 \u0628\u0627\u0634\u062f\u060c \u0638\u0631\u0641 \u0633\u0647 \u0633\u0627\u0644 \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u0648\u062f \u0686\u0647 \u0627\u062a\u0641\u0627\u0642\u06cc \u0645\u06cc\u200c\u0627\u0641\u062a\u062f\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#KDV_Istisnasi_Usulune_Uygun_Uygulanmazsa_Ne_Olur\" >\u0627\u06af\u0631 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u0637\u0627\u0628\u0642 \u0628\u0627 \u0631\u0648\u06cc\u0647 \u0627\u062c\u0631\u0627 \u0646\u0634\u0648\u062f \u0686\u0647 \u0627\u062a\u0641\u0627\u0642\u06cc \u0645\u06cc\u200c\u0627\u0641\u062a\u062f\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#Yabancilara_Isyeri_Satisinda_KDV_Istisnasi\" >\u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634 \u0627\u0645\u0627\u06a9\u0646 \u062a\u062c\u0627\u0631\u06cc \u0628\u0647 \u062e\u0627\u0631\u062c\u06cc\u200c\u0647\u0627<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#Yabancilarin_Turkiyeden_Gayrimenkul_Aliminda_Avukat_Destegi_Neden_Onemlidir\" >\u0686\u0631\u0627 \u062d\u0645\u0627\u06cc\u062a \u062d\u0642\u0648\u0642\u06cc \u0628\u0631\u0627\u06cc \u062e\u0627\u0631\u062c\u06cc\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0645\u0644\u06a9 \u0645\u06cc\u200c\u062e\u0631\u0646\u062f \u0645\u0647\u0645 \u0627\u0633\u062a\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#Yabancilara_Konut_Satisinda_KDV_Istisnasi_Hakkinda_Sik_Sorulan_Sorular\" >\u067e\u0631\u0633\u0634\u200c\u0647\u0627\u06cc \u0645\u062a\u062f\u0627\u0648\u0644 \u062f\u0631 \u0645\u0648\u0631\u062f \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0628\u0647 \u062e\u0627\u0631\u062c\u06cc\u200c\u0647\u0627<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#Yabanci_Turkiyeden_ev_alirken_KDV_odemez_mi\" >\u0622\u06cc\u0627 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u0647\u0646\u06af\u0627\u0645 \u062e\u0631\u06cc\u062f \u0645\u0644\u06a9 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 (VAT) \u067e\u0631\u062f\u0627\u062e\u062a \u0646\u0645\u06cc\u200c\u06a9\u0646\u0646\u062f\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#Ikinci_el_ev_aliminda_yabanci_KDV_istisnasindan_yararlanabilir_mi\" >\u0622\u06cc\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0647\u0646\u06af\u0627\u0645 \u062e\u0631\u06cc\u062f \u06cc\u06a9 \u0645\u0644\u06a9 \u062f\u0633\u062a\u200c\u062f\u0648\u0645 \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u0628\u0647\u0631\u0647\u200c\u0645\u0646\u062f \u0634\u0648\u0645\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#Yabancilara_isyeri_satisinda_KDV_istisnasi_var_mi\" >\u0622\u06cc\u0627 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634 \u0645\u062d\u0644 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0628\u0647 \u063a\u06cc\u0631\u0645\u0642\u06cc\u0645\u0627\u0646 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#KDV_istisnasi_icin_dovizin_tamami_Turkiyeye_getirilmeli_mi\" >\u0622\u06cc\u0627 \u06a9\u0644 \u0645\u0628\u0644\u063a \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0627\u06cc\u062f \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u062f \u0634\u0648\u062f \u062a\u0627 \u0645\u0634\u0645\u0648\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0634\u0648\u062f\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#KDV_istisnasiyla_alinan_ev_uc_yil_icinde_satilabilir_mi\" >\u0622\u06cc\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0645\u0644\u06a9\u06cc \u0631\u0627 \u06a9\u0647 \u0645\u0634\u0645\u0648\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u0634\u062f\u0647 \u0627\u0633\u062a\u060c \u0638\u0631\u0641 \u0633\u0647 \u0633\u0627\u0644 \u0641\u0631\u0648\u062e\u062a\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#KDV_istisnasindan_birden_fazla_konut_alinabilir_mi\" >\u0622\u06cc\u0627 \u0627\u0645\u06a9\u0627\u0646 \u062e\u0631\u06cc\u062f \u0628\u06cc\u0634 \u0627\u0632 \u06cc\u06a9 \u0645\u0644\u06a9 \u062a\u062d\u062a \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#KDV_istisnasi_icin_yabancinin_Turkiyede_yerlesik_olmamasi_onemli_midir\" >\u0622\u06cc\u0627 \u0628\u0631\u0627\u06cc \u0648\u0627\u062c\u062f \u0634\u0631\u0627\u06cc\u0637 \u0634\u062f\u0646 \u062f\u0631 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u0645\u0647\u0645 \u0627\u0633\u062a \u06a9\u0647 \u062a\u0628\u0639\u0647\u0654 \u062e\u0627\u0631\u062c\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0645\u0642\u06cc\u0645 \u0646\u0628\u0627\u0634\u062f\u061f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#Sonuc_Yabancilara_KDVsiz_Konut_Satisinda_Sartlar_Tek_Tek_Kontrol_Edilmelidir\" >\u0646\u062a\u06cc\u062c\u0647\u200c\u06af\u06cc\u0631\u06cc: \u0634\u0631\u0627\u06cc\u0637 \u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0639\u0627\u0641 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0647 \u063a\u06cc\u0631\u0645\u0642\u06cc\u0645\u200c\u0647\u0627 \u0628\u0627\u06cc\u062f \u06cc\u06a9\u06cc\u200c\u06cc\u06a9\u06cc \u0628\u0631\u0631\u0633\u06cc \u0634\u0648\u0646\u062f.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/batinyilmaz.av.tr\/fa\/yabancilara-konut-satisinda-kdv-istisnasi\/#Av_Batin_YILMAZ\" >\u0628\u0627\u062a\u06cc\u0646 \u06cc\u0644\u0645\u0627\u0632\u060c \u0648\u06a9\u06cc\u0644<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">\u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627\u06cc \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u062f\u0631 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0648 \u062a\u062c\u0627\u0631\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u062f\u0631 \u0633\u0627\u0644\u200c\u0647\u0627\u06cc \u0627\u062e\u06cc\u0631 \u0628\u0647\u200c\u0637\u0648\u0631 \u0642\u0627\u0628\u0644\u200c\u062a\u0648\u062c\u0647\u06cc \u0627\u0641\u0632\u0627\u06cc\u0634 \u06cc\u0627\u0641\u062a\u0647 \u0627\u0633\u062a. \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0642\u0631\u0631\u0627\u062a\u06cc \u06a9\u0647 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u0631\u0627 \u0628\u0647 \u062e\u0631\u06cc\u062f \u0645\u0644\u06a9 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u062a\u0634\u0648\u06cc\u0642 \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u0639\u0628\u0627\u0631\u062a \u0627\u0633\u062a \u0627\u0632 <strong>\u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0631 \u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0628\u0647 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc<\/strong> \u06cc\u06a9 \u0628\u0631\u0646\u0627\u0645\u0647 \u0627\u0633\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0634\u0645\u0627\u0631\u0647\u0654 \u06f3\u06f0\u06f6\u06f5 <strong>\u0645\u0627\u062f\u0647 \u06f1\u06f3(i)<\/strong> \u0637\u0628\u0642 \u0627\u06cc\u0646 \u0637\u0631\u062d\u060c \u0627\u0645\u06a9\u0627\u0646 \u0639\u062f\u0645 \u0627\u062e\u0630 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0631 \u0627\u0648\u0644\u06cc\u0646 \u0648\u0627\u06af\u0630\u0627\u0631\u06cc \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u06cc\u0627 \u062a\u062c\u0627\u0631\u06cc \u0633\u0627\u062e\u062a\u0647\u200c\u0634\u062f\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f\u060c \u0645\u0634\u0631\u0648\u0637 \u0628\u0631 \u0631\u0639\u0627\u06cc\u062a \u0634\u0631\u0627\u06cc\u0637 \u062e\u0627\u0635. \u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644\u060c \u0627\u06cc\u0646 \u062a\u0631\u062a\u06cc\u0628\u0627\u062a \u0628\u0647\u200c\u0637\u0648\u0631 \u062e\u0648\u062f\u06a9\u0627\u0631 \u0634\u0627\u0645\u0644 \u0647\u0631 \u0634\u0647\u0631\u0648\u0646\u062f \u062e\u0627\u0631\u062c\u06cc \u06a9\u0647 \u0645\u0644\u06a9\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u0646\u0645\u06cc\u200c\u0634\u0648\u062f. \u0634\u0631\u0627\u06cc\u0637 \u0645\u062e\u062a\u0644\u0641\u06cc \u0628\u0627\u06cc\u062f \u0628\u0647\u200c\u0637\u0648\u0631 \u0647\u0645\u0632\u0645\u0627\u0646 \u0627\u062d\u0631\u0627\u0632 \u0634\u0648\u0646\u062f\u060c \u0645\u0627\u0646\u0646\u062f \u0627\u06cc\u0646\u06a9\u0647 \u0622\u06cc\u0627 \u062e\u0631\u06cc\u062f\u0627\u0631 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0627\u0642\u0627\u0645\u062a \u062f\u0627\u0631\u062f\u060c \u0622\u06cc\u0627 \u0645\u0644\u06a9 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0627\u0648\u0644\u06cc\u0646 \u0639\u0631\u0636\u0647 \u0645\u062d\u0633\u0648\u0628 \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u0622\u06cc\u0627 \u0642\u06cc\u0645\u062a \u0641\u0631\u0648\u0634 \u0628\u0647 \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u062f \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0622\u06cc\u0627 \u0645\u062f\u0627\u0631\u06a9 \u0644\u0627\u0632\u0645 \u062a\u0646\u0638\u06cc\u0645 \u0634\u062f\u0647\u200c\u0627\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647 \u0647\u0645\u06cc\u0646 \u062f\u0644\u06cc\u0644 <strong>\u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0628\u0647 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc\u060c \u0645\u0639\u0627\u0641 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647<\/strong>, \u0641\u0631\u0622\u06cc\u0646\u062f\u06cc \u062d\u0642\u0648\u0642\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0627\u06cc\u062f \u0627\u0632 \u062f\u06cc\u062f\u06af\u0627\u0647 \u0647\u0631 \u062f\u0648 \u0637\u0631\u0641 \u0645\u0639\u0627\u0645\u0644\u0647\u060c \u062e\u0631\u06cc\u062f\u0627\u0631 \u0648 \u0641\u0631\u0648\u0634\u0646\u062f\u0647\u060c \u0628\u0627 \u062f\u0642\u062a \u0644\u0627\u0632\u0645 \u0627\u0646\u062c\u0627\u0645 \u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 <strong>\u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0628\u0647 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u062a\u0627 \u0633\u0627\u0644 \u06f2\u06f0\u06f2\u06f6<\/strong>, \u062f\u0631 \u0627\u06cc\u0646 \u0645\u062a\u0646 \u0628\u0647 \u062a\u0641\u0635\u06cc\u0644 \u062a\u0648\u0636\u06cc\u062d \u062f\u0627\u062f\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a \u06a9\u0647 \u0686\u0647 \u06a9\u0633\u0627\u0646\u06cc \u0637\u0628\u0642 \u0645\u0627\u062f\u0647 \u06f1\u06f3(i) \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u0634\u0645\u0648\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u0647\u0633\u062a\u0646\u062f\u060c \u06a9\u062f\u0627\u0645 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0634\u0645\u0648\u0644 \u0627\u06cc\u0646 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u06cc\u200c\u0634\u0648\u0646\u062f\u060c \u0648\u0631\u0648\u062f \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647\u060c \u0645\u062f\u0627\u0631\u06a9 \u0644\u0627\u0632\u0645 \u0648 \u0645\u0642\u0631\u0631\u0627\u062a \u0642\u0627\u0628\u0644 \u0627\u062c\u0631\u0627 \u062f\u0631 \u0635\u0648\u0631\u062a \u0641\u0631\u0648\u0634 \u0628\u0639\u062f\u06cc \u0645\u0644\u06a9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yabancilara_Konut_Satisinda_KDV_Istisnasi_Nedir\"><\/span>\u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0631 \u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0628\u0647 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u0686\u06cc\u0633\u062a\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0628\u0647 \u063a\u06cc\u0631 \u0633\u0627\u06a9\u0646\u0627\u0646<\/strong>, \u06cc\u06a9 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062a\u0636\u0645\u06cc\u0646 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0631 \u0627\u0648\u0644\u06cc\u0646 \u0648\u0627\u06af\u0630\u0627\u0631\u06cc \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u06cc\u0627 \u062a\u062c\u0627\u0631\u06cc \u0633\u0627\u062e\u062a\u0647\u200c\u0634\u062f\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0628\u0647 \u0627\u0634\u062e\u0627\u0635 \u062e\u0627\u0631\u062c\u06cc \u06a9\u0647 \u0634\u0631\u0627\u06cc\u0637 \u062e\u0627\u0635\u06cc \u0631\u0627 \u0628\u0631\u0622\u0648\u0631\u062f\u0647 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f\u060c \u0648 \u0647\u0645\u0686\u0646\u06cc\u0646 \u0628\u0647 \u0633\u0627\u06cc\u0631 \u0627\u0634\u062e\u0627\u0635 \u0648 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0645\u0634\u062e\u0635\u200c\u0634\u062f\u0647 \u062f\u0631 \u0642\u0627\u0646\u0648\u0646\u060c \u0648\u0636\u0639 \u0646\u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0628\u0646\u0627\u06cc \u062d\u0642\u0648\u0642\u06cc \u0627\u0633\u0627\u0633\u06cc \u0628\u0631\u0627\u06cc \u0645\u0642\u0631\u0631\u0647 <strong>\u0645\u0627\u062f\u0647 \u06f1\u06f3\/\u06f1 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0634\u0645\u0627\u0631\u0647 \u06f3\u06f0\u06f6\u06f5<\/strong>. \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646\u060c \u062a\u062d\u0648\u06cc\u0644\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0628\u0647 \u0628\u0631\u062e\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u0633\u0627\u062e\u062a\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0645\u0633\u06a9\u0648\u0646\u06cc \u06cc\u0627 \u062a\u062c\u0627\u0631\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u0645\u0634\u0631\u0648\u0637 \u0628\u0631 \u0627\u06cc\u0646\u06a9\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u062f\u0631 \u0632\u0645\u0627\u0646 \u062a\u062d\u0648\u06cc\u0644 \u0627\u0648\u0644\u06cc\u0647 \u0628\u0647 \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u06cc\u0632 \u0634\u0648\u062f\u060c \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u0639\u0627\u0641 \u0647\u0633\u062a\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0646\u0628\u0639 \u0627\u0631\u0627\u0626\u0647\u200c\u0634\u062f\u0647 \u0647\u0645\u0686\u0646\u06cc\u0646 \u0628\u06cc\u0627\u0646 \u0645\u06cc\u200c\u06a9\u0646\u062f \u06a9\u0647 \u0645\u0627\u062f\u0647 \u06f1\u06f3 \u0628\u0646\u062f \u06f1 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0627\u0632 \u0627\u0648\u0644 \u0622\u0648\u0631\u06cc\u0644 \u06f2\u06f0\u06f1\u06f7 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0634\u062f\u0647 \u0648 \u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0622\u0646 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0648\u0631\u0648\u062f \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0627\u0633\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u0646\u062a\u06cc\u062c\u0647\u060c \u0647\u062f\u0641 \u0627\u06cc\u0646 \u0637\u0631\u062d \u0635\u0631\u0641\u0627\u064b \u0641\u0631\u0627\u0647\u0645 \u06a9\u0631\u062f\u0646 \u0627\u0645\u06a9\u0627\u0646 \u062e\u0631\u06cc\u062f \u0645\u0644\u06a9 \u0628\u0631\u0627\u06cc \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u0628\u0627 \u0647\u0632\u06cc\u0646\u0647 \u06a9\u0645\u062a\u0631 \u0646\u06cc\u0633\u062a. \u0628\u0644\u06a9\u0647 \u0647\u0645\u0686\u0646\u06cc\u0646 <strong>\u062a\u0648\u0644\u06cc\u062f \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0631\u0627\u06cc \u062a\u0631\u06a9\u06cc\u0647 \u0648 \u062d\u0645\u0627\u06cc\u062a \u0627\u0632 \u0628\u062e\u0634 \u0633\u0627\u062e\u062a\u200c\u0648\u0633\u0627\u0632<\/strong> \u0645\u0646\u0638\u0648\u0631 \u0627\u0633\u062a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yabanci_Turkiyeden_KDV_Odemeden_Ev_Alabilir_mi\"><\/span>\u0622\u06cc\u0627 \u06cc\u06a9 \u062e\u0627\u0631\u062c\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u062f\u0648\u0646 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u0644\u06a9\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u06a9\u0646\u062f\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0644\u0647. \u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644\u060c \u0647\u0631 \u0634\u0647\u0631\u0648\u0646\u062f \u062e\u0627\u0631\u062c\u06cc \u0646\u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u062f\u0648\u0646 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0645\u0644\u06a9\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u06a9\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0631\u0627\u06cc \u0628\u0647\u0631\u0647\u200c\u0645\u0646\u062f\u06cc \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u06a9\u0644\u06cc\u0647 \u0634\u0631\u0627\u06cc\u0637 \u0645\u0646\u062f\u0631\u062c \u062f\u0631 \u0642\u0627\u0646\u0648\u0646 \u0648 \u062f\u0631 \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0639\u0645\u0648\u0645\u06cc \u0646\u062d\u0648\u0647 \u0627\u062c\u0631\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0627\u06cc\u062f \u0631\u0639\u0627\u06cc\u062a \u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647\u200c\u0648\u06cc\u0698\u0647\u061b;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u062e\u0631\u06cc\u062f\u0627\u0631 \u06cc\u06a9 \u062a\u0628\u0639\u0647 \u062e\u0627\u0631\u062c\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0627\u0642\u0627\u0645\u062a \u0646\u062f\u0627\u0631\u062f\u060c,<\/li>\n\n\n\n<li>\u062e\u0648\u0627\u0647 \u0645\u0644\u06a9 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc\u200c\u0634\u062f\u0647 \u06cc\u06a9 \u0645\u0644\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0628\u0627\u0634\u062f \u06cc\u0627 \u06cc\u06a9 \u0645\u062d\u0644 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0645\u0634\u0645\u0648\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a\u060c,<\/li>\n\n\n\n<li>\u062f\u0631 \u062e\u0635\u0648\u0635 \u062a\u062d\u0648\u06cc\u0644 \u0627\u0648\u0644\u06cc\u0647 \u0645\u0644\u06a9,<\/li>\n\n\n\n<li>\u0639\u0648\u0627\u06cc\u062f \u062d\u0627\u0635\u0644 \u0627\u0632 \u0641\u0631\u0648\u0634 \u0628\u0627\u06cc\u062f \u0645\u0637\u0627\u0628\u0642 \u0628\u0627 \u0634\u0631\u0627\u06cc\u0637 \u0645\u0631\u0628\u0648\u0637\u0647 \u0628\u0647 \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u062f \u0634\u0648\u062f.,<\/li>\n\n\n\n<li>\u0627\u062b\u0628\u0627\u062a \u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0648 \u0633\u0627\u06cc\u0631 \u0634\u0631\u0627\u06cc\u0637 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0627\u0633\u0646\u0627\u062f<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u0627\u0632\u0645 \u0627\u0633\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0631\u0627\u06cc \u0627\u0639\u0645\u0627\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u0645\u0647\u0645 \u0627\u0633\u062a \u06a9\u0647 \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u062f \u06a9\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631 \u0646\u06cc\u0632 \u0634\u0631\u0627\u06cc\u0637 \u0645\u0639\u0627\u0641\u06cc\u062a \u0631\u0627 \u062f\u0627\u0631\u0627\u0633\u062a \u0648 \u0645\u062f\u0627\u0631\u06a9 \u0644\u0627\u0632\u0645 \u0631\u0627 \u0627\u0631\u0627\u0626\u0647 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_Kanunu_13i_Kapsaminda_Kimler_KDV_Istisnasindan_Yararlanabilir\"><\/span>\u0686\u0647 \u06a9\u0633\u0627\u0646\u06cc \u0637\u0628\u0642 \u0628\u062e\u0634 \u06f1\u06f3\/\u0627\u0644\u0641 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0648\u0627\u062c\u062f \u0634\u0631\u0627\u06cc\u0637 \u0645\u0639\u0627\u0641\u06cc\u062a \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0633\u062a\u0646\u062f\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0627\u062f\u0647 \u06f1\u06f3\/\u06f1 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0633\u0647 \u062f\u0633\u062a\u0647 \u0627\u0635\u0644\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u0631\u0627 \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Turkiyede_Yerlesmis_Olmayan_Yabanci_Uyruklu_Gercek_Kisiler\"><\/span>\u06f1. \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u06a9\u0647 \u0645\u0642\u06cc\u0645 \u062a\u0631\u06a9\u06cc\u0647 \u0646\u06cc\u0633\u062a\u0646\u062f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u06a9\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0645\u0642\u06cc\u0645 \u0646\u06cc\u0633\u062a\u0646\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0647\u0631\u0647\u200c\u0645\u0646\u062f \u0634\u0648\u0646\u062f\u060c \u0645\u0634\u0631\u0648\u0637 \u0628\u0631 \u0627\u06cc\u0646\u06a9\u0647 \u0633\u0627\u06cc\u0631 \u0634\u0631\u0627\u06cc\u0637 \u0644\u0627\u0632\u0645 \u0631\u0627 \u0646\u06cc\u0632 \u0627\u062d\u0631\u0627\u0632 \u06a9\u0646\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0622\u0646\u0686\u0647 \u062f\u0631 \u0627\u06cc\u0646\u062c\u0627 \u0627\u0647\u0645\u06cc\u062a \u062f\u0627\u0631\u062f \u0635\u0631\u0641\u0627\u064b \u062a\u0627\u0628\u0639\u06cc\u062a \u062e\u0627\u0631\u062c\u06cc \u0641\u0631\u062f \u0646\u06cc\u0633\u062a. <strong>\u0634\u0631\u0637 \u0627\u06cc\u0646\u06a9\u0647 \u0641\u0631\u062f \u0645\u0642\u06cc\u0645 \u062a\u0631\u06a9\u06cc\u0647 \u0646\u0628\u0627\u0634\u062f \u0646\u06cc\u0632 \u0628\u0627\u06cc\u062f \u0631\u0639\u0627\u06cc\u062a \u0634\u0648\u062f.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647 \u0647\u0645\u06cc\u0646 \u062f\u0644\u06cc\u0644\u060c \u0635\u0631\u0641 \u062a\u0627\u0628\u0639\u06cc\u062a \u062e\u0627\u0631\u062c\u06cc \u0628\u0648\u062f\u0646 \u06cc\u06a9 \u0634\u062e\u0635 \u0628\u0647 \u062e\u0648\u062f\u06cc \u062e\u0648\u062f \u0628\u0631\u0627\u06cc \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631\u06cc \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u06a9\u0627\u0641\u06cc \u0646\u06cc\u0633\u062a.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Alti_Aydan_Fazla_Yurt_Disinda_Yasayan_Turk_Vatandaslari\"><\/span>\u06f2. \u0634\u0647\u0631\u0648\u0646\u062f\u0627\u0646 \u062a\u0631\u06a9\u06cc\u0647\u200c\u0627\u06cc \u06a9\u0647 \u0628\u06cc\u0634 \u0627\u0632 \u0634\u0634 \u0645\u0627\u0647 \u062f\u0631 \u062e\u0627\u0631\u062c \u0627\u0632 \u06a9\u0634\u0648\u0631 \u0632\u0646\u062f\u06af\u06cc \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0631\u062e\u06cc \u0627\u0632 \u0634\u0647\u0631\u0648\u0646\u062f\u0627\u0646 \u062a\u0631\u06a9\u06cc\u0647\u200c\u0627\u06cc \u06a9\u0647 \u0628\u06cc\u0634 \u0627\u0632 \u0634\u0634 \u0645\u0627\u0647 \u0628\u0627 \u0645\u062c\u0648\u0632 \u06a9\u0627\u0631 \u06cc\u0627 \u0627\u0642\u0627\u0645\u062a \u062f\u0631 \u062e\u0627\u0631\u062c \u0627\u0632 \u06a9\u0634\u0648\u0631 \u0632\u0646\u062f\u06af\u06cc \u06a9\u0631\u062f\u0647\u200c\u0627\u0646\u062f \u0646\u06cc\u0632 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0627\u0632 \u0627\u06cc\u0646 \u0645\u0639\u0627\u0641\u06cc\u062a \u0628\u0647\u0631\u0647\u200c\u0645\u0646\u062f \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644\u060c \u0628\u0647 \u062f\u0644\u06cc\u0644 \u0627\u0633\u062a\u062b\u0646\u0627\u0647\u0627\u06cc \u0645\u0646\u062f\u0631\u062c \u062f\u0631 \u0642\u0627\u0646\u0648\u0646\u060c \u0634\u0647\u0631\u0648\u0646\u062f\u0627\u0646 \u062a\u0631\u06a9\u06cc\u0647\u200c\u0627\u06cc \u0645\u0642\u06cc\u0645 \u062e\u0627\u0631\u062c \u06a9\u0647 \u062f\u0631 \u0628\u0631\u062e\u06cc \u0646\u0647\u0627\u062f\u0647\u0627 \u06cc\u0627 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u062f\u0648\u0644\u062a\u06cc \u0645\u0633\u062a\u0642\u0631 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0634\u0627\u063a\u0644 \u0647\u0633\u062a\u0646\u062f\u060c \u0645\u0634\u0645\u0648\u0644 \u0627\u06cc\u0646 \u062d\u06a9\u0645 \u0646\u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0637\u0644\u0627\u0639\u06cc\u0647 \u0639\u0645\u0648\u0645\u06cc \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0647\u0645\u0686\u0646\u06cc\u0646 \u0628\u06cc\u0627\u0646 \u0645\u06cc\u200c\u06a9\u0646\u062f \u06a9\u0647 \u0634\u0647\u0631\u0648\u0646\u062f\u0627\u0646 \u062a\u0631\u06a9\u06cc\u0647\u200c\u0627\u06cc \u06a9\u0647 \u0628\u06cc\u0634 \u0627\u0632 \u0634\u0634 \u0645\u0627\u0647 \u0628\u0627 \u0645\u062c\u0648\u0632 \u06a9\u0627\u0631 \u06cc\u0627 \u0627\u0642\u0627\u0645\u062a \u062f\u0631 \u062e\u0627\u0631\u062c \u0627\u0632 \u06a9\u0634\u0648\u0631 \u0632\u0646\u062f\u06af\u06cc \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u062a\u062d\u062a \u0634\u0631\u0627\u06cc\u0637 \u062e\u0627\u0635 \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a \u0628\u0647\u0631\u0647\u200c\u0645\u0646\u062f \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_Turkiyede_Isyeri_veya_Daimi_Temsilcisi_Bulunmayan_Yabanci_Kurumlar\"><\/span>\u06f3. \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u062e\u0627\u0631\u062c\u06cc \u0628\u062f\u0648\u0646 \u062f\u0641\u062a\u0631 \u06cc\u0627 \u0646\u0645\u0627\u06cc\u0646\u062f\u06af\u06cc \u062f\u0627\u0626\u0645 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0623\u0645\u06cc\u0646 \u0645\u062d\u0644\u200c\u0647\u0627\u06cc \u0645\u0633\u06a9\u0648\u0646\u06cc \u06cc\u0627 \u062a\u062c\u0627\u0631\u06cc \u0628\u0647 \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u0648\u0642\u06cc \u06a9\u0647 \u062f\u0641\u062a\u0631 \u062b\u0628\u062a\u200c\u0634\u062f\u0647 \u0648 \u0645\u062d\u0644 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0634\u0627\u0646 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0642\u0639 \u0646\u06cc\u0633\u062a \u0648 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0645\u062d\u0644 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u06cc\u0627 \u0646\u0645\u0627\u06cc\u0646\u062f\u0647 \u062f\u0627\u0626\u0645 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u062f\u0631\u0622\u0645\u062f\u06cc \u06a9\u0633\u0628 \u0646\u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u0646\u06cc\u0632 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u0642\u0631\u0627\u0631 \u06af\u06cc\u0631\u062f\u060c \u0645\u0634\u0631\u0648\u0637 \u0628\u0631 \u0622\u0646\u06a9\u0647 \u0634\u0631\u0627\u06cc\u0637 \u0645\u0631\u0628\u0648\u0637\u0647 \u0631\u0639\u0627\u06cc\u062a \u0634\u0648\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hangi_Tasinmazlar_KDV_Istisnasi_Kapsamindadir\"><\/span>\u06a9\u062f\u0627\u0645 \u0627\u0645\u0644\u0627\u06a9 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u0639\u0627\u0641 \u0647\u0633\u062a\u0646\u062f\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0637\u0628\u0642 \u0628\u0646\u062f \u06f1\u06f3\/\u0627\u0644\u0641 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u062a\u0646\u0647\u0627 \u0627\u0645\u0648\u0627\u0644 \u063a\u06cc\u0631\u0645\u0646\u0642\u0648\u0644 \u0628\u0627 \u0645\u0627\u0647\u06cc\u062a \u062e\u0627\u0635 \u0645\u0634\u0645\u0648\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u0647\u0633\u062a\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0631 \u0627\u0633\u0627\u0633 \u0627\u0637\u0644\u0627\u0639\u06cc\u0647 \u0639\u0645\u0648\u0645\u06cc \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u062f\u0627\u0645\u0646\u0647 \u0645\u0639\u0627\u0641\u06cc\u062a <strong>\u0633\u0627\u062e\u062a\u0645\u0627\u0646\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u0633\u06a9\u0648\u0646\u06cc \u06cc\u0627 \u062a\u062c\u0627\u0631\u06cc \u0633\u0627\u062e\u062a\u0647 \u0634\u062f\u0647\u200c\u0627\u0646\u062f<\/strong> \u0634\u0627\u0645\u0644 \u0627\u0633\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647 \u0637\u0648\u0631 \u06a9\u0644\u06cc\u060c \u0628\u0631\u0627\u06cc \u0627\u06cc\u0646\u06a9\u0647 \u06cc\u06a9 \u0645\u0644\u06a9 \u0648\u0627\u062c\u062f \u0634\u0631\u0627\u06cc\u0637 \u0645\u0639\u0627\u0641\u06cc\u062a \u062a\u0644\u0642\u06cc \u0634\u0648\u062f\u060c \u0628\u0627\u06cc\u062f:;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0648\u062c\u0648\u062f \u067e\u0631\u0648\u0627\u0646\u0647 \u0633\u0627\u062e\u062a\u0645\u0627\u0646\u06cc\u060c,<\/li>\n\n\n\n<li>\u0686\u0647 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9 \u0645\u0644\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0633\u0627\u062e\u062a\u0647 \u0634\u062f\u0647 \u0628\u0627\u0634\u062f \u06cc\u0627 \u062a\u062c\u0627\u0631\u06cc\u060c,<\/li>\n\n\n\n<li>\u062a\u062d\u0648\u06cc\u0644 \u0648\u0627\u0642\u0639\u06cc \u06a9\u0627\u0644\u0627\u060c \u0622\u0645\u0627\u062f\u0647 \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631\u060c,<\/li>\n\n\n\n<li>\u062f\u0631 \u0645\u0648\u0631\u062f \u0627\u0645\u0648\u0627\u0644 \u063a\u06cc\u0631\u0645\u0646\u0642\u0648\u0644 \u06a9\u0647 \u062f\u0631 \u0622\u0646 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062d\u0642 \u0639\u0628\u0648\u0631 \u0627\u0632 \u06a9\u0641 \u0627\u06cc\u062c\u0627\u062f \u0634\u0648\u062f\u060c \u0627\u06cc\u0646 \u0648\u0627\u0642\u0639\u06cc\u062a \u06a9\u0647 \u062d\u0642 \u0639\u0628\u0648\u0631 \u0627\u0632 \u06a9\u0641 \u0627\u06cc\u062c\u0627\u062f \u0634\u062f\u0647 \u0627\u0633\u062a<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0686\u0646\u06cc\u0646 \u0634\u0631\u0627\u06cc\u0637\u06cc \u0628\u0627\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u067e\u0631\u0648\u0627\u0646\u0647 \u0633\u0627\u062e\u062a\u0645\u0627\u0646\u06cc <strong>\u062e\u0627\u0646\u0647\u060c \u0645\u063a\u0627\u0632\u0647\u060c \u062f\u0641\u062a\u0631\u060c \u0645\u062d\u0644 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u060c \u0645\u062d\u0644 \u0633\u06a9\u0648\u0646\u062a\u060c \u0622\u067e\u0627\u0631\u062a\u0645\u0627\u0646 \u06cc\u0627 \u0645\u0627\u0644\u06a9\u06cc\u062a \u0632\u0645\u0627\u0646\u06cc<\/strong> \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u062f\u0627\u0631\u0627\u06cc \u0686\u0646\u06cc\u0646 \u0645\u0634\u062e\u0635\u0647\u200c\u0647\u0627\u06cc\u06cc \u0647\u0633\u062a\u0646\u062f \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062f\u0631 \u0686\u0627\u0631\u0686\u0648\u0628 \u0645\u0642\u0631\u0631\u0627\u062a \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u0645\u0648\u0631\u062f \u062a\u062d\u0648\u06cc\u0644 \u0648\u0627\u062d\u062f\u0647\u0627\u06cc \u0645\u0633\u06a9\u0648\u0646\u06cc \u06cc\u0627 \u062a\u062c\u0627\u0631\u06cc \u06a9\u0647 \u062f\u0631 \u0637\u0631\u062d \u0645\u0627\u0644\u06a9\u06cc\u062a \u0645\u0634\u062a\u0631\u06a9 \u0642\u0631\u0627\u0631 \u062f\u0627\u0631\u0646\u062f\u060c \u0630\u06a9\u0631 \u0634\u062f\u0647 \u0627\u0633\u062a \u06a9\u0647 \u0627\u062b\u0628\u0627\u062a \u062a\u062d\u0648\u06cc\u0644 \u0648\u0627\u0642\u0639\u06cc \u0644\u0627\u0632\u0645 \u0646\u06cc\u0633\u062a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yabancilara_Ikinci_El_Konut_Satisinda_KDV_Istisnasi_Var_mi\"><\/span>\u0622\u06cc\u0627 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u062f\u0633\u062a \u062f\u0648\u0645 \u0628\u0647 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0647\u0631 \u0641\u0631\u0648\u0634 \u0645\u0644\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0628\u0647 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u0637\u0628\u0642 \u0628\u0646\u062f \u06f1\u06f3\/i \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u0645\u0634\u0645\u0648\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0646\u06cc\u0633\u062a.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u0634\u0631\u0627\u06cc\u0637 \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0645\u0644\u06a9 <strong>\u0627\u0648\u0644\u06cc\u0646 \u062a\u062d\u0648\u06cc\u0644<\/strong> \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631 \u062d\u0648\u0632\u0647\u0654 \u0622\u0646 \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0631 \u0627\u0633\u0627\u0633 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u0639\u0645\u0648\u0645\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u0645\u0639\u0627\u0641\u06cc\u062a \u0634\u0627\u0645\u0644 \u0627\u0648\u0644\u06cc\u0646 \u0639\u0631\u0636\u0647 \u0627\u0646\u062c\u0627\u0645\u200c\u0634\u062f\u0647 \u062a\u0648\u0633\u0637 \u0645\u0648\u062f\u06cc \u06a9\u0647 \u0645\u0644\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u06cc\u0627 \u0645\u062d\u0644 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0631\u0627 \u0627\u062d\u062f\u0627\u062b \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06af\u0631 \u0645\u0644\u06a9\u06cc \u0645\u0633\u06a9\u0648\u0646\u06cc \u06a9\u0647 \u0627\u0632 \u0634\u062e\u0635 \u062d\u0642\u06cc\u0642\u06cc \u06cc\u0627 \u062d\u0642\u0648\u0642\u06cc \u0633\u0627\u0632\u0646\u062f\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u0634\u062f\u0647 \u0627\u0633\u062a\u060c \u0628\u0639\u062f\u0627\u064b \u0628\u0647 \u0634\u062e\u0635 \u062f\u06cc\u06af\u0631\u06cc \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u0648\u062f\u060c \u0641\u0631\u0648\u0634 \u062f\u0648\u0645 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0627\u0648\u0644\u06cc\u0646 \u0639\u0631\u0636\u0647 \u0645\u062d\u0633\u0648\u0628 \u0646\u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647 \u0647\u0645\u06cc\u0646 \u062f\u0644\u06cc\u0644\u060c \u0628\u0631\u0627\u06cc \u062e\u0627\u0631\u062c\u06cc\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0645\u0627\u06cc\u0644 \u0628\u0647 \u062e\u0631\u06cc\u062f \u0627\u0645\u0644\u0627\u06a9 \u062f\u0633\u062a\u200c\u062f\u0648\u0645 \u0647\u0633\u062a\u0646\u062f\u060c \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u062c\u062f\u0627\u06af\u0627\u0646\u0647\u200c\u0627\u06cc \u0644\u0627\u0632\u0645 \u0627\u0633\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c \u0627\u06af\u0631 \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u0633\u0627\u062e\u062a\u0645\u0627\u0646\u06cc \u0622\u067e\u0627\u0631\u062a\u0645\u0627\u0646\u06cc \u0631\u0627 \u06a9\u0647 \u0628\u0647\u200c\u062a\u0627\u0632\u06af\u06cc \u062a\u06a9\u0645\u06cc\u0644 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a \u0628\u0647 \u06cc\u06a9 \u062a\u0628\u0639\u0647\u0654 \u062e\u0627\u0631\u062c\u06cc \u06a9\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0627\u0642\u0627\u0645\u062a \u0646\u062f\u0627\u0631\u062f \u0628\u0641\u0631\u0648\u0634\u062f \u0648 \u0633\u0627\u06cc\u0631 \u0634\u0631\u0627\u06cc\u0637 \u0646\u06cc\u0632 \u0631\u0639\u0627\u06cc\u062a \u0634\u062f\u0647 \u0628\u0627\u0634\u062f\u060c \u0645\u0639\u0627\u0641\u06cc\u062a \u06f1\u06f3\/\u06f1 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0627\u0639\u0645\u0627\u0644 \u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0631\u0639\u06a9\u0633\u060c \u0627\u06af\u0631 \u062a\u0628\u0639\u0647\u0654 \u062e\u0627\u0631\u062c\u06cc \u0628\u0639\u062f\u0627\u064b \u0647\u0645\u0627\u0646 \u0622\u067e\u0627\u0631\u062a\u0645\u0627\u0646 \u0631\u0627 \u0628\u0647 \u0634\u062e\u0635 \u062f\u06cc\u06af\u0631\u06cc \u0628\u0641\u0631\u0648\u0634\u062f\u060c \u0627\u06cc\u0646 \u0627\u0645\u0631 \u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0648\u0644 \u062c\u062f\u06cc\u062f \u0645\u062d\u0633\u0648\u0628 \u0646\u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Proje_Asamasindaki_Konutlarda_KDV_Istisnasi_Uygulanabilir_mi\"><\/span>\u0622\u06cc\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0631\u0627 \u062f\u0631 \u0645\u0631\u062d\u0644\u0647 \u067e\u0631\u0648\u0698\u0647 \u0628\u0631\u0627\u06cc \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0627\u0639\u0645\u0627\u0644 \u06a9\u0631\u062f\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u0628\u0631\u062e\u06cc \u0645\u0648\u0627\u0631\u062f\u060c \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0634\u0627\u0645\u0644 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u06cc\u0627 \u062a\u062c\u0627\u0631\u06cc \u0641\u0631\u0648\u062e\u062a\u0647\u200c\u0634\u062f\u0647 \u062f\u0631 \u0645\u0631\u062d\u0644\u0647 \u067e\u0631\u0648\u0698\u0647 \u0646\u06cc\u0632 \u0628\u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644\u060c \u0646\u06a9\u062a\u0647 \u06a9\u0644\u06cc\u062f\u06cc \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0634\u0631\u0627\u06cc\u0637 \u0644\u0627\u0632\u0645 \u0628\u0627\u06cc\u062f \u062f\u0631 \u0645\u0631\u062d\u0644\u0647\u200c\u0627\u06cc \u06a9\u0647 \u0645\u0644\u06a9 \u063a\u06cc\u0631\u0645\u0646\u0642\u0648\u0644 \u0628\u0647\u200c\u0637\u0648\u0631 \u0642\u0627\u0646\u0648\u0646\u06cc \u0648 \u0641\u06cc\u0632\u06cc\u06a9\u06cc \u062a\u062d\u0648\u06cc\u0644 \u062f\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u0645\u062d\u0642\u0642 \u06af\u0631\u062f\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u06cc\u06a9 \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0645\u0646\u062a\u0634\u0631\u0634\u062f\u0647 \u062a\u0648\u0633\u0637 \u0627\u062f\u0627\u0631\u0647 \u062f\u0631\u0622\u0645\u062f \u062a\u0631\u06a9\u06cc\u0647 (G\u0130B) \u0627\u0639\u0644\u0627\u0645 \u0634\u062f \u06a9\u0647 \u062f\u0631 \u0645\u0648\u0631\u062f \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u06cc\u0627 \u062a\u062c\u0627\u0631\u06cc \u06a9\u0647 \u062f\u0631 \u0645\u0631\u062d\u0644\u0647 \u067e\u0631\u0648\u0698\u0647 \u0641\u0631\u0648\u062e\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f\u060c \u062d\u062f\u0627\u0642\u0644 \u06f5\u06f0 \u062f\u0631\u0635\u062f \u0627\u0632 \u0642\u06cc\u0645\u062a \u062e\u0631\u06cc\u062f \u0628\u0627\u06cc\u062f \u067e\u06cc\u0634 \u0627\u0632 \u0635\u062f\u0648\u0631 \u0641\u0627\u06a9\u062a\u0648\u0631 \u0628\u0647 \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0628\u0647 \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u067e\u0631\u062f\u0627\u062e\u062a \u0634\u0648\u062f\u060c \u062f\u0631 \u062d\u0627\u0644\u06cc \u06a9\u0647 \u0645\u0627\u0628\u0642\u06cc \u0645\u0628\u0644\u063a \u0628\u0627\u06cc\u062f \u0628\u0647 \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u062f \u0648 \u062d\u062f\u0627\u06a9\u062b\u0631 \u062a\u0627 \u06cc\u06a9 \u0633\u0627\u0644 \u067e\u0633 \u0627\u0632 \u062a\u0627\u0631\u06cc\u062e \u0641\u0627\u06a9\u062a\u0648\u0631 \u0628\u0647 \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u06af\u0631\u062f\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647 \u0647\u0645\u06cc\u0646 \u062f\u0644\u06cc\u0644\u060c \u062f\u0631 \u0645\u0631\u062d\u0644\u0647 \u067e\u0631\u0648\u0698\u0647 <strong>\u062e\u0627\u0631\u062c\u06cc\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0645\u0627\u06cc\u0644 \u0628\u0647 \u062e\u0631\u06cc\u062f \u0645\u0644\u06a9\u06cc \u0645\u0639\u0627\u0641 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0647\u0633\u062a\u0646\u062f<\/strong> \u0627\u0632 \u0627\u06cc\u0646 \u0645\u0646\u0638\u0631\u060c \u0627\u0632 \u0627\u0647\u0645\u06cc\u062a \u0628\u0633\u06cc\u0627\u0631 \u0628\u0627\u0644\u0627\u06cc\u06cc \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631 \u0627\u0633\u062a \u06a9\u0647 \u0637\u0631\u062d \u067e\u0631\u062f\u0627\u062e\u062a \u0648 \u0627\u0646\u062a\u0642\u0627\u0644\u0627\u062a \u0627\u0631\u0632\u06cc \u0627\u0632 \u0647\u0645\u0627\u0646 \u0627\u0628\u062a\u062f\u0627 \u0628\u0647\u200c\u062f\u0631\u0633\u062a\u06cc \u0633\u0627\u062e\u062a\u0627\u0631\u062f\u0647\u06cc \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_Istisnasinda_Doviz_Turkiyeye_Nasil_Getirilmelidir\"><\/span>\u0686\u06af\u0648\u0646\u0647 \u0628\u0627\u06cc\u062f \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u062a\u062d\u062a \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u062f \u0634\u0648\u062f\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u0634\u0631\u0627\u06cc\u0637 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0628\u0647 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0628\u0647\u0627\u06cc \u0641\u0631\u0648\u0634 \u0628\u0627\u06cc\u062f \u0628\u0647 \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u062f \u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u0622\u06cc\u06cc\u0646\u200c\u0646\u0627\u0645\u0647 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0639\u0645\u0648\u0645\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u0642\u06cc\u0645\u062a \u0641\u0631\u0648\u0634\u061b;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u062d\u062f\u0627\u0642\u0644 \u06f5\u06f0\u066a \u0622\u0646 \u067e\u06cc\u0634 \u0627\u0632 \u062a\u0627\u0631\u06cc\u062e \u0635\u062f\u0648\u0631 \u0641\u0627\u06a9\u062a\u0648\u0631<\/strong>, \u060c \u062f\u0631 \u062d\u0627\u0644\u06cc \u06a9\u0647 \u0628\u0627\u0642\u06cc\u0645\u0627\u0646\u062f\u0647 <strong>\u062d\u062f\u0627\u06a9\u062b\u0631 \u0638\u0631\u0641 \u06cc\u06a9 \u0633\u0627\u0644 \u0627\u0632 \u062a\u0627\u0631\u06cc\u062e \u0641\u0627\u06a9\u062a\u0648\u0631<\/strong> \u062a\u0639\u06cc\u06cc\u0646 \u0634\u062f\u0647 \u0627\u0633\u062a \u06a9\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0628\u0627\u06cc\u062f \u0628\u0647 \u0635\u0648\u0631\u062a \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0648\u0627\u0631\u062f\u0634\u062f\u0647 \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0628\u0647 \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0627\u0646\u062c\u0627\u0645 \u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647 \u0647\u0645\u06cc\u0646 \u062f\u0644\u06cc\u0644\u060c \u0647\u0646\u06af\u0627\u0645 \u062a\u0646\u0638\u06cc\u0645 \u0628\u0631\u0646\u0627\u0645\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0628\u0631\u0627\u06cc \u06cc\u06a9 \u062e\u0631\u06cc\u062f\u0627\u0631 \u062e\u0627\u0631\u062c\u06cc\u060c \u0628\u0627\u06cc\u062f \u0634\u0631\u0627\u06cc\u0637 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0631\u0627 \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Doviz_Banka_Yoluyla_Turkiyeye_Getirilebilir_mi\"><\/span>\u0622\u06cc\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0631\u0627 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0628\u0627\u0646\u06a9 \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u062f \u06a9\u0631\u062f\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0644\u0647.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0646\u06af\u0647\u062f\u0627\u0631\u06cc\u200c\u0634\u062f\u0647 \u062f\u0631 \u062e\u0627\u0631\u062c \u0628\u0647 \u0628\u0627\u0646\u06a9\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u06cc\u06a9\u06cc \u0627\u0632 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u0627\u0633\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0635\u0648\u0631\u062a\u200c\u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u0628\u0627\u0646\u06a9\u06cc \u06a9\u0647 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f \u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0646\u062c\u0627\u0645 \u0634\u062f\u0647 \u0627\u0633\u062a\u060c \u0628\u0631\u0627\u06cc \u0627\u062b\u0628\u0627\u062a \u0627\u06cc\u0646\u06a9\u0647 \u0634\u0631\u0627\u06cc\u0637 \u0645\u0639\u0627\u0641\u06cc\u062a \u0628\u0631\u0622\u0648\u0631\u062f\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a\u060c \u0645\u0647\u0645 \u0647\u0633\u062a\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0631 \u0627\u0633\u0627\u0633 \u0627\u0638\u0647\u0627\u0631\u0627\u062a \u0627\u062f\u0627\u0631\u0647 \u062f\u0631\u0622\u0645\u062f \u062a\u0631\u06a9\u06cc\u0647 (G\u0130B)\u060c \u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u0627\u0646\u062a\u0642\u0627\u0644\u200c\u0647\u0627\u06cc \u0627\u0646\u062c\u0627\u0645\u200c\u0634\u062f\u0647 \u0627\u0632 \u062e\u0627\u0631\u062c \u0628\u0647 \u0628\u0627\u0646\u06a9\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647\u060c \u067e\u0631\u062f\u0627\u062e\u062a\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0628\u0627 \u06a9\u0627\u0631\u062a\u200c\u0647\u0627\u06cc \u0627\u0639\u062a\u0628\u0627\u0631\u06cc \u0635\u0627\u062f\u0631\u0634\u062f\u0647 \u062a\u0648\u0633\u0637 \u0628\u0627\u0646\u06a9\u200c\u0647\u0627\u06cc \u062e\u0627\u0631\u062c\u06cc \u062a\u062d\u062a \u0634\u0631\u0627\u06cc\u0637 \u062e\u0627\u0635 \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f \u0646\u06cc\u0632 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0645\u0633\u062a\u0646\u062f\u0633\u0627\u0632\u06cc \u0634\u0648\u0646\u062f. \u062f\u0631 \u0645\u0648\u0627\u0631\u062f\u06cc \u06a9\u0647 \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0641\u06cc\u0632\u06cc\u06a9\u06cc \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u062f \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0627\u0632 \u0645\u062f\u0627\u0631\u06a9 \u0627\u062e\u0630\u0634\u062f\u0647 \u0627\u0632 \u0645\u0642\u0627\u0645\u0627\u062a \u06af\u0645\u0631\u06a9\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0631\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Doviz_Alim_Belgesi_KDV_Istisnasi_Icin_Gerekli_mi\"><\/span>\u0622\u06cc\u0627 \u0628\u0631\u0627\u06cc \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u06af\u0648\u0627\u0647\u06cc \u062e\u0631\u06cc\u062f \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0627\u0644\u0632\u0627\u0645\u06cc \u0627\u0633\u062a\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0647\u0646\u06af\u0627\u0645\u06cc \u06a9\u0647 \u06cc\u06a9 \u062a\u0628\u0639\u0647\u0654 \u062e\u0627\u0631\u062c\u06cc \u06cc\u06a9 \u0645\u0644\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u06cc\u0627 \u0645\u062d\u0644 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u0627\u0632 \u0627\u0647\u0645\u06cc\u062a \u0628\u0633\u06cc\u0627\u0631 \u0628\u0627\u0644\u0627\u06cc\u06cc \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631 \u0627\u0633\u062a \u06a9\u0647 \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0647 \u062f\u0627\u062e\u0644 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u062f \u0634\u0648\u062f \u0648 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0631\u0628\u0648\u0637\u0647 \u0628\u0647\u200c\u062f\u0631\u0633\u062a\u06cc \u0645\u0633\u062a\u0646\u062f\u0633\u0627\u0632\u06cc \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647\u200c\u0648\u06cc\u0698\u0647\u060c \u0647\u0646\u06af\u0627\u0645\u06cc \u06a9\u0647 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0645\u0644\u06a9\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f\u060c \u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc\u060c \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u0627\u0646\u06a9\u06cc \u0648 \u0631\u0648\u06cc\u0647\u200c\u0647\u0627\u06cc \u062b\u0628\u062a \u0632\u0645\u06cc\u0646 \u0628\u0627\u06cc\u062f \u0647\u0645\u0627\u0647\u0646\u06af \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0635\u0648\u0631\u062a\u200c\u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u0628\u0627\u0646\u06a9\u06cc \u0648 \u0633\u0627\u06cc\u0631 \u0627\u0633\u0646\u0627\u062f \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0637\u0628\u0642 \u0642\u0627\u0646\u0648\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0631\u0627\u06cc \u0627\u062b\u0628\u0627\u062a \u0648\u0631\u0648\u062f \u0639\u0648\u0627\u06cc\u062f \u0641\u0631\u0648\u0634 \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0642\u0631\u0627\u0631 \u06af\u06cc\u0631\u0646\u062f. \u062f\u0631 \u0645\u06cc\u0627\u0646 \u0645\u062f\u0627\u0631\u06a9 \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0635\u0627\u062f\u0631\u0634\u062f\u0647 \u062a\u0648\u0633\u0637 \u0627\u062f\u0627\u0631\u0647 \u062f\u0631\u0622\u0645\u062f \u062a\u0631\u06a9\u06cc\u0647\u060c \u0645\u062f\u0627\u0631\u06a9\u06cc \u06a9\u0647 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u062f\u0647 \u06f1\u06f3\/i \u0646\u06cc\u0632 \u0647\u0633\u062a\u0646\u062f <strong>\u0635\u0648\u0631\u062a\u200c\u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u0628\u0627\u0646\u06a9\u06cc \u06cc\u0627 \u0645\u062f\u0627\u0631\u06a9 \u06af\u0645\u0631\u06a9\u06cc \u06a9\u0647 \u062b\u0627\u0628\u062a \u06a9\u0646\u062f \u06a9\u0644 \u0645\u0628\u0644\u063a \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u062f \u0634\u062f\u0647 \u0627\u0633\u062a.<\/strong> \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0634\u0645\u0631\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647 \u0647\u0645\u06cc\u0646 \u062f\u0644\u06cc\u0644\u060c \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0635\u0631\u0641 \u0627\u0646\u062a\u0642\u0627\u0644 \u067e\u0648\u0644 \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u06a9\u0627\u0641\u06cc \u0646\u0628\u0627\u0634\u062f\u061b \u0647\u0645\u0686\u0646\u06cc\u0646 \u0645\u0647\u0645 \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631 \u0635\u0648\u0631\u062a \u0644\u0632\u0648\u0645 \u0628\u062a\u0648\u0627\u0646 \u0646\u0634\u0627\u0646 \u062f\u0627\u062f \u0627\u06cc\u0646 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u06a9\u062f\u0627\u0645 \u0645\u0644\u06a9 \u0627\u0633\u062a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yabanci_Konut_Bedelini_TL_Olarak_Odeyebilir_mi\"><\/span>\u0622\u06cc\u0627 \u062e\u0627\u0631\u062c\u06cc\u200c\u0647\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0631\u0627\u06cc \u06cc\u06a9 \u0645\u0644\u06a9 \u0628\u0627 \u0644\u06cc\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0646\u0646\u062f\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0634\u0631\u0637 \u0627\u0635\u0644\u06cc \u0645\u0639\u0627\u0641\u06cc\u062a \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0628\u0647 \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u062f \u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644\u060c \u067e\u0633 \u0627\u0632 \u0622\u0646\u06a9\u0647 \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u062f \u0648 \u0645\u0633\u062a\u0646\u062f\u0633\u0627\u0632\u06cc \u0644\u0627\u0632\u0645 \u0627\u0646\u062c\u0627\u0645 \u0634\u0648\u062f\u060c \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u062a\u0648\u0627\u0646 \u067e\u0631\u062f\u0627\u062e\u062a \u0628\u0647 \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0631\u0627 \u0628\u0647 \u0644\u06cc\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0627\u0646\u062c\u0627\u0645 \u062f\u0627\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0638\u0647\u0627\u0631\u0627\u062a G\u0130B \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0645\u0628\u0644\u063a \u0648\u0627\u0631\u062f\u0634\u062f\u0647 \u0627\u0632 \u062e\u0627\u0631\u062c \u0628\u0647 \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0631\u0627 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0628\u0627\u0646\u06a9 \u0628\u0647 \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0628\u0647 \u0644\u06cc\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0631\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647 \u0647\u0645\u06cc\u0646 \u062f\u0644\u06cc\u0644\u060c \u0646\u0627\u062f\u0631\u0633\u062a \u0627\u0633\u062a \u06a9\u0647 \u0631\u0648\u0634 \u067e\u0631\u062f\u0627\u062e\u062a \u062e\u0631\u06cc\u062f\u0627\u0631 \u062e\u0627\u0631\u062c\u06cc \u0631\u0627 \u0635\u0631\u0641\u0627\u064b \u201c\u067e\u0631\u062f\u0627\u062e\u062a \u0628\u0647 \u0644\u06cc\u0631 \u062a\u0631\u06a9\u06cc\u0647\u201d \u0628\u062f\u0627\u0646\u06cc\u0645. \u0622\u0646\u0686\u0647 \u0627\u0647\u0645\u06cc\u062a \u062f\u0627\u0631\u062f \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0648\u0631\u0648\u062f \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0628\u0631\u0627\u06cc \u0645\u0639\u0627\u0641\u06cc\u062a \u0648 \u0645\u0633\u062a\u0646\u062f\u0633\u0627\u0632\u06cc \u0622\u0646 \u0645\u0637\u0627\u0628\u0642 \u0628\u0627 \u0631\u0648\u06cc\u0647\u200c\u0647\u0627\u06cc \u0645\u0642\u0631\u0631 \u0627\u0646\u062c\u0627\u0645 \u0634\u0648\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_Istisnasi_Icin_Gerekli_Belgeler_Nelerdir\"><\/span>\u0628\u0631\u0627\u06cc \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0686\u0647 \u0645\u062f\u0627\u0631\u06a9\u06cc \u0644\u0627\u0632\u0645 \u0627\u0633\u062a\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u062d\u0627\u0644\u06cc \u06a9\u0647 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0628\u0647 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u0627\u0639\u0645\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u0645\u062f\u0627\u0631\u06a9 \u0644\u0627\u0632\u0645 \u0628\u0627\u06cc\u062f \u067e\u06cc\u0634 \u0627\u0632 \u0627\u0646\u062c\u0627\u0645 \u0645\u0639\u0627\u0645\u0644\u0647 \u0622\u0645\u0627\u062f\u0647 \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u062d\u0627\u0644\u06cc \u06a9\u0647 \u0627\u06cc\u0646 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0633\u062a\u0647 \u0628\u0647 \u0634\u0631\u0627\u06cc\u0637 \u062e\u0627\u0635\u060c \u0628\u0647 \u0648\u06cc\u0698\u0647 \u0645\u062a\u0641\u0627\u0648\u062a \u0628\u0627\u0634\u062f:;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0645\u062f\u0627\u0631\u06a9 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0648 \u06af\u0630\u0631\u0646\u0627\u0645\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631,<\/li>\n\n\n\n<li>\u0645\u062f\u0627\u0631\u06a9\u06cc \u06a9\u0647 \u0646\u0634\u0627\u0646 \u062f\u0647\u062f \u062e\u0631\u06cc\u062f\u0627\u0631 \u0645\u0642\u06cc\u0645 \u062a\u0631\u06a9\u06cc\u0647 \u0646\u06cc\u0633\u062a\u060c,<\/li>\n\n\n\n<li>\u0645\u062f\u0627\u0631\u06a9 \u062f\u0627\u0644 \u0628\u0631 \u0648\u0627\u062c\u062f \u0634\u0631\u0627\u06cc\u0637 \u0628\u0648\u062f\u0646 \u062f\u0631\u06cc\u0627\u0641\u062a\u200c\u06a9\u0646\u0646\u062f\u0647 \u0628\u0631\u0627\u06cc \u0645\u0639\u0627\u0641\u06cc\u062a,<\/li>\n\n\n\n<li>\u0645\u062c\u0648\u0632 \u0633\u0627\u062e\u062a\u200c\u0648\u0633\u0627\u0632 \u0645\u0644\u06a9\u060c,<\/li>\n\n\n\n<li>\u0627\u0633\u0646\u0627\u062f \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0645\u0627\u0644\u06a9\u06cc\u062a \u0645\u0634\u062a\u0631\u06a9 \u06cc\u0627 \u0645\u0627\u0644\u06a9\u06cc\u062a \u06a9\u0627\u0645\u0644,<\/li>\n\n\n\n<li>\u0641\u0627\u06a9\u062a\u0648\u0631 \u0641\u0631\u0648\u0634,<\/li>\n\n\n\n<li>\u0635\u0648\u0631\u062a\u200c\u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u0628\u0627\u0646\u06a9\u06cc \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0627\u0646\u062a\u0642\u0627\u0644\u0627\u062a \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc,<\/li>\n\n\n\n<li>\u0633\u0627\u06cc\u0631 \u0627\u0633\u0646\u0627\u062f \u06a9\u0647 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u062f \u0634\u062f\u0647 \u0627\u0633\u062a\u060c,<\/li>\n\n\n\n<li>\u0627\u0633\u0646\u0627\u062f \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u06a9\u0647 \u062f\u0631 \u0635\u0648\u0631\u062a \u0644\u0632\u0648\u0645 \u0628\u0627\u06cc\u062f \u0627\u0632 \u0627\u062f\u0627\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u062a\u0647\u06cc\u0647 \u0634\u0648\u0646\u062f<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0647\u0645\u06cc\u062a \u062f\u0627\u0631\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u062e\u0635\u0648\u0635 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u062f\u0631 \u0627\u0633\u0646\u0627\u062f \u0645\u0646\u062a\u0634\u0631 \u0634\u062f\u0647 \u062a\u0648\u0633\u0637 \u0627\u062f\u0627\u0631\u0647 \u062f\u0631\u0622\u0645\u062f \u062a\u0631\u06a9\u06cc\u0647 (G\u0130B)\u060c  \u0627\u0633\u0646\u0627\u062f\u06cc \u0645\u0627\u0646\u0646\u062f \u0641\u0647\u0631\u0633\u062a \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627\u06cc \u0641\u0631\u0648\u0634 \u0628\u0631\u0627\u06cc \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u062f\u0647 \u06f1\u06f3\/i\u060c \u0627\u0633\u0646\u0627\u062f \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u062f\u0648\u0631\u0647\u200c\u0627\u06cc \u06a9\u0647 \u0645\u0639\u0627\u0641\u06cc\u062a \u0627\u0639\u0644\u0627\u0645 \u0634\u062f\u0647 \u0627\u0633\u062a\u060c \u0641\u0647\u0631\u0633\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u067e\u0631\u062f\u0627\u062e\u062a\u200c\u0634\u062f\u0647 \u0648 \u0627\u0633\u0646\u0627\u062f \u0628\u0627\u0646\u06a9\u06cc \u06cc\u0627 \u06af\u0645\u0631\u06a9\u06cc \u06a9\u0647 \u062b\u0627\u0628\u062a \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u06a9\u0644 \u0645\u0628\u0644\u063a \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u062f \u0634\u062f\u0647 \u0627\u0633\u062a \u0646\u06cc\u0632 \u0645\u0634\u062e\u0635 \u0634\u062f\u0647\u200c\u0627\u0646\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_Istisnasinda_Saticinin_Sorumlulugu_Nedir\"><\/span>\u0645\u0633\u0626\u0648\u0644\u06cc\u062a \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u062f\u0631 \u0635\u0648\u0631\u062a \u0645\u0639\u0627\u0641\u06cc\u062a \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0686\u06cc\u0633\u062a\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0633\u0626\u0648\u0644\u06cc\u062a \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u062f\u0631 \u0631\u0627\u0628\u0637\u0647 \u0628\u0627 \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0627\u0632 \u0627\u0647\u0645\u06cc\u062a \u0642\u0627\u0628\u0644 \u062a\u0648\u062c\u0647\u06cc \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631 \u0627\u0633\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u06cc\u0646 \u0628\u0647 \u0627\u06cc\u0646 \u062f\u0644\u06cc\u0644 \u0627\u0633\u062a \u06a9\u0647 \u0628\u0631\u0627\u06cc \u0627\u0639\u0645\u0627\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a\u060c \u0635\u0631\u0641\u0627\u064b \u201c\u062e\u0627\u0631\u062c\u06cc\u201d \u0628\u0648\u062f\u0646 \u062e\u0631\u06cc\u062f\u0627\u0631 \u06a9\u0627\u0641\u06cc \u0646\u06cc\u0633\u062a. \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0628\u0627\u06cc\u062f \u062a\u0623\u06cc\u06cc\u062f \u06a9\u0646\u062f \u06a9\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631 \u0634\u0631\u0627\u06cc\u0637 \u0645\u0639\u0627\u0641\u06cc\u062a \u0631\u0627 \u062f\u0627\u0631\u0627\u0633\u062a \u0648 \u0645\u062f\u0627\u0631\u06a9 \u0644\u0627\u0632\u0645 \u0645\u0631\u062a\u0628 \u0647\u0633\u062a\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u0633\u0646\u062f \u0645\u0646\u0628\u0639 \u0647\u0645\u0686\u0646\u06cc\u0646 \u0622\u0645\u062f\u0647 \u0627\u0633\u062a \u06a9\u0647 \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a \u0642\u0627\u0628\u0644\u200c\u062a\u0648\u062c\u0647\u06cc \u062f\u0627\u0631\u062f \u062a\u0627 \u0645\u0634\u062e\u0635 \u06a9\u0646\u062f \u06a9\u0647 \u0622\u06cc\u0627 \u062f\u0631\u06cc\u0627\u0641\u062a\u200c\u06a9\u0646\u0646\u062f\u0647 \u0648\u0627\u062c\u062f \u0634\u0631\u0627\u06cc\u0637 \u0645\u0639\u0627\u0641\u06cc\u062a \u0627\u0633\u062a \u0648 \u0645\u062f\u0627\u0631\u06a9 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646 \u0645\u0631\u0628\u0648\u0637\u0647 \u0631\u0627 \u062a\u0647\u06cc\u0647 \u0646\u0645\u0627\u06cc\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u06af\u0631 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0639\u0644\u06cc\u0631\u063a\u0645 \u0639\u062f\u0645 \u0627\u062d\u0631\u0627\u0632 \u0634\u0631\u0627\u06cc\u0637 \u0627\u0639\u0645\u0627\u0644 \u0634\u062f\u0647 \u0628\u0627\u0634\u062f\u060c \u062e\u0631\u06cc\u062f\u0627\u0631 \u0648 \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u062a\u0636\u0627\u0645\u0646\u06cc \u0645\u0633\u0626\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648\u0635\u0648\u0644\u200c\u0646\u0634\u062f\u0647 \u0628\u0647\u200c\u0645\u0648\u0642\u0639\u060c \u062c\u0631\u06cc\u0645\u0647 \u0641\u0631\u0627\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u062c\u0631\u06cc\u0645\u0647 \u062f\u06cc\u0631\u06a9\u0631\u062f \u0634\u0646\u0627\u062e\u062a\u0647 \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647 \u0647\u0645\u06cc\u0646 \u062f\u0644\u06cc\u0644 <strong>\u0641\u0631\u0648\u0634 \u0645\u0644\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0628\u0647 \u0634\u062e\u0635 \u062d\u0642\u06cc\u0642\u06cc \u062e\u0627\u0631\u062c\u06cc\u060c \u0645\u0639\u0627\u0641 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647<\/strong> \u0645\u0647\u0645 \u0627\u0633\u062a \u06a9\u0647 \u067e\u06cc\u0634 \u0627\u0632 \u0627\u0642\u062f\u0627\u0645\u060c \u0627\u0633\u0646\u0627\u062f \u062d\u0642\u0648\u0642\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u06cc\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_Istisnasiyla_Alinan_Ev_Ne_Zaman_Satilabilir\"><\/span>\u06cc\u06a9 \u0645\u0644\u06a9 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc\u200c\u0634\u062f\u0647 \u062a\u062d\u062a \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0686\u0647 \u0632\u0645\u0627\u0646\u06cc \u0642\u0627\u0628\u0644 \u0641\u0631\u0648\u0634 \u0627\u0633\u062a\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u06cc\u06a9 \u0628\u0647\u200c\u0631\u0648\u0632\u0631\u0633\u0627\u0646\u06cc \u0645\u0647\u0645 \u062f\u0631 \u0627\u06cc\u0646\u062c\u0627 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mevzuat.gov.tr\/mevzuat?MevzuatNo=3065&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noopener\">\u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647<\/a>\u2019\u062f\u0631 \u062d\u0627\u0644\u06cc \u06a9\u0647 \u0627\u06cc\u0646 \u062d\u06a9\u0645 \u062f\u0631 \u0645\u0627\u062f\u0647 \u06f1\u06f3\/i \u062f\u0631 \u0627\u0628\u062a\u062f\u0627 \u0628\u0631\u0627\u06cc \u06cc\u06a9 \u062f\u0648\u0631\u0647 \u06cc\u06a9\u200c\u0633\u0627\u0644\u0647 \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0647 \u0634\u062f\u0647 \u0628\u0648\u062f\u060c, <strong>\u0628\u0631 \u0627\u0633\u0627\u0633 \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0627\u0635\u0644\u0627\u062d\u0627\u062a \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0639\u0645\u0648\u0645\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0634\u0645\u0627\u0631\u0647 \u06f4\u06f2 \u0645\u0648\u0631\u062e \u06f2\u06f8 \u0645\u0647 \u06f2\u06f0\u06f2\u06f2\u060c \u0627\u06cc\u0646 \u062f\u0648\u0631\u0647 \u0628\u0647 \u0633\u0647 \u0633\u0627\u0644 \u062a\u0645\u062f\u06cc\u062f \u0634\u062f\u0647 \u0627\u0633\u062a.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0647\u0645\u0627\u0646\u200c\u0637\u0648\u0631 \u06a9\u0647 \u062f\u0631 \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0639\u0645\u0648\u0645\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0641\u0639\u0644\u06cc \u0628\u0647 \u062a\u0627\u0631\u06cc\u062e \u06f2\u06f0\u06f2\u06f6 \u0622\u0645\u062f\u0647 \u0627\u0633\u062a\u060c \u0627\u0645\u0644\u0627\u06a9 \u063a\u06cc\u0631\u0645\u0646\u0642\u0648\u0644\u06cc \u06a9\u0647 \u0645\u0634\u0645\u0648\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a <strong>\u0627\u0645\u062d\u0627\u0621 \u0638\u0631\u0641 \u0633\u0647 \u0633\u0627\u0644<\/strong> \u0628\u06cc\u0627\u0646 \u0634\u062f\u0647 \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631 \u062e\u0635\u0648\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648\u0635\u0648\u0644\u200c\u0646\u0634\u062f\u0647 \u0628\u0647\u200c\u0645\u0648\u0642\u0639\u060c \u067e\u06cc\u0627\u0645\u062f\u0647\u0627\u06cc\u06cc \u0627\u0639\u0645\u0627\u0644 \u062e\u0648\u0627\u0647\u062f \u0634\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u0646\u062a\u06cc\u062c\u0647\u060c \u0627\u06af\u0631 \u0645\u0644\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u06cc\u0627 \u062a\u062c\u0627\u0631\u06cc \u06a9\u0647 \u0645\u0634\u0645\u0648\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u0634\u062f\u0647 \u0627\u0633\u062a\u060c \u0642\u0628\u0644 \u0627\u0632 \u0633\u067e\u0631\u06cc \u0634\u062f\u0646 \u0633\u0647 \u0633\u0627\u0644 \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u0648\u062f\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u06a9\u0647 \u0628\u0647 \u062f\u0644\u06cc\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u0627\u062e\u0630 \u0646\u0634\u062f\u0647 \u0648 \u062a\u0639\u0647\u062f\u0627\u062a \u0645\u0627\u0644\u06cc \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0622\u0646 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0642\u0627\u0628\u0644 \u067e\u0631\u062f\u0627\u062e\u062a \u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u06cc\u0646 \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0633\u0627\u0626\u0644 \u06a9\u0644\u06cc\u062f\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u06a9\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0645\u0644\u06a9 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f\u060c \u0628\u0647\u200c\u0648\u06cc\u0698\u0647 \u0628\u0627 \u0627\u0647\u062f\u0627\u0641 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u060c \u0628\u0627\u06cc\u062f \u0628\u0647 \u0622\u0646 \u062a\u0648\u062c\u0647 \u06a9\u0646\u0646\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_Istisnasindan_Yararlanilarak_Alinan_Tasinmaz_Uc_Yil_Icinde_Satilirsa_Ne_Olur\"><\/span>\u0627\u06af\u0631 \u0645\u0644\u06a9\u06cc \u06a9\u0647 \u0645\u0634\u0645\u0648\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u0634\u062f\u0647 \u0628\u0627\u0634\u062f\u060c \u0638\u0631\u0641 \u0633\u0647 \u0633\u0627\u0644 \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u0648\u062f \u0686\u0647 \u0627\u062a\u0641\u0627\u0642\u06cc \u0645\u06cc\u200c\u0627\u0641\u062a\u062f\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u06af\u0631 \u0645\u0644\u06a9 \u062f\u0631 \u0645\u062f\u062a \u0633\u0647 \u0633\u0627\u0644 \u0648\u0627\u06af\u0630\u0627\u0631 \u0634\u0648\u062f\u060c \u0647\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0647 \u062f\u0631 \u0622\u0646 \u0632\u0645\u0627\u0646 \u0648\u0635\u0648\u0644 \u0646\u0634\u062f\u0647 \u0628\u0627\u0634\u062f\u060c \u0637\u0628\u0642 \u0645\u0642\u0631\u0631\u0627\u062a \u0645\u0631\u0628\u0648\u0637\u0647\u060c <strong><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=6183&amp;MevzuatTur=1&amp;MevzuatTertip=3\" target=\"_blank\" rel=\"noopener\">\u0642\u0627\u0646\u0648\u0646 \u0634\u0645\u0627\u0631\u0647 \u06f6\u06f1\u06f8\u06f3<\/a>\u2019\u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u0628\u0647\u0631\u0647\u0654 \u062a\u0639\u0648\u06cc\u0642 \u06a9\u0647 \u0645\u0637\u0627\u0628\u0642 \u0628\u0627 \u0645\u0627\u062f\u0647\u0654 \u06f4\u06f8 \u2026 \u0645\u062d\u0627\u0633\u0628\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a<\/strong> \u0645\u0633\u0626\u0644\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0637\u0631\u062d \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0637\u0644\u0627\u0639\u06cc\u0647 \u0639\u0645\u0648\u0645\u06cc \u062c\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0647\u0645\u0686\u0646\u06cc\u0646 \u0634\u0627\u0645\u0644 \u0645\u0642\u0631\u0631\u0627\u062a\u06cc \u062f\u0631 \u062e\u0635\u0648\u0635 \u0646\u062d\u0648\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0648\u0631\u0647 \u0633\u0647\u200c\u0633\u0627\u0644\u0647 \u0648 \u0631\u0648\u06cc\u0647\u200c\u0647\u0627\u06cc \u0627\u0646\u062a\u0642\u0627\u0644 \u067e\u0633 \u0627\u0632 \u0627\u0646\u0642\u0636\u0627\u06cc \u0622\u0646 \u062f\u0648\u0631\u0647 \u0627\u0633\u062a. \u062f\u0631 \u0622\u0646 \u0630\u06a9\u0631 \u0634\u062f\u0647 \u0627\u0633\u062a \u06a9\u0647 \u0647\u06cc\u0686 \u0645\u0627\u0644\u06cc\u0627\u062a \u06cc\u0627 \u0628\u0647\u0631\u0647\u0654 \u062a\u0639\u0648\u06cc\u0642\u06cc \u0628\u0627\u0628\u062a \u0627\u0646\u062a\u0642\u0627\u0644\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u067e\u0633 \u0627\u0632 \u0627\u0646\u0642\u0636\u0627\u06cc \u062f\u0648\u0631\u0647 \u0633\u0647\u200c\u0633\u0627\u0644\u0647 \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f\u060c \u062f\u0631\u06cc\u0627\u0641\u062a \u0646\u062e\u0648\u0627\u0647\u062f \u0634\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647 \u0647\u0645\u06cc\u0646 \u062f\u0644\u06cc\u0644\u060c \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u06a9\u0647 \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0647\u0631\u0647\u200c\u0645\u0646\u062f \u0645\u06cc\u200c\u0634\u0648\u0646\u062f\u060c \u0628\u0627\u06cc\u062f \u067e\u06cc\u0634 \u0627\u0632 \u0641\u0631\u0648\u0634 \u0645\u0644\u06a9\u060c \u0645\u0647\u0644\u062a \u0632\u0645\u0627\u0646\u06cc \u0648 \u067e\u06cc\u0627\u0645\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u062d\u062a\u0645\u0627\u0644\u06cc \u0646\u0627\u0634\u06cc \u0627\u0632 \u0627\u06cc\u0646 \u0645\u0639\u0627\u0641\u06cc\u062a \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u0646\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_Istisnasi_Usulune_Uygun_Uygulanmazsa_Ne_Olur\"><\/span>\u0627\u06af\u0631 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u0637\u0627\u0628\u0642 \u0628\u0627 \u0631\u0648\u06cc\u0647 \u0627\u062c\u0631\u0627 \u0646\u0634\u0648\u062f \u0686\u0647 \u0627\u062a\u0641\u0627\u0642\u06cc \u0645\u06cc\u200c\u0627\u0641\u062a\u062f\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0639\u0645\u0627\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u062f\u0648\u0646 \u0631\u0639\u0627\u06cc\u062a \u0634\u0631\u0627\u06cc\u0637 \u0645\u0631\u0628\u0648\u0637\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u067e\u06cc\u0627\u0645\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0642\u0627\u0628\u0644\u200c\u062a\u0648\u062c\u0647\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u0628\u0639\u062f\u0627\u064b \u0645\u0634\u062e\u0635 \u0634\u0648\u062f \u0634\u0631\u0627\u06cc\u0637 \u0645\u0646\u062f\u0631\u062c \u062f\u0631 \u0642\u0627\u0646\u0648\u0646 \u0645\u062d\u0642\u0642 \u0646\u0634\u062f\u0647\u200c\u0627\u0646\u062f\u061b;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0647\u200c\u0645\u0648\u0642\u0639 \u0648\u0635\u0648\u0644 \u0646\u0634\u062f\u0647 \u0627\u0633\u062a\u060c,<\/li>\n\n\n\n<li>\u062c\u0631\u06cc\u0645\u0647 \u0641\u0631\u0627\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc,<\/li>\n\n\n\n<li>\u0633\u0648\u062f \u0645\u0639\u0648\u0642\u0627\u062a<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0645\u0637\u0631\u062d \u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u0627\u06cc\u0646\u060c \u062e\u0631\u06cc\u062f\u0627\u0631 \u0648 \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0647\u200c\u0637\u0648\u0631 \u062a\u0636\u0627\u0645\u0646\u06cc \u0648 \u0627\u0646\u0641\u0631\u0627\u062f\u06cc \u0645\u0633\u0626\u0648\u0644 \u0628\u0627\u0634\u0646\u062f. \u0627\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639 \u0647\u0645\u0686\u0646\u06cc\u0646 \u0628\u0647\u200c\u0637\u0648\u0631 \u0635\u0631\u06cc\u062d \u062f\u0631 \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u0639\u0645\u0648\u0645\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0641\u0639\u0644\u06cc \u062a\u0646\u0638\u06cc\u0645 \u0634\u062f\u0647 \u0627\u0633\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647 \u0647\u0645\u06cc\u0646 \u062f\u0644\u06cc\u0644\u060c \u0628\u0647\u200c\u0648\u06cc\u0698\u0647 \u062f\u0631 \u0645\u0648\u0631\u062f \u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u0628\u0627 \u0627\u0631\u0632\u0634 \u0628\u0627\u0644\u0627\u060c \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0646\u0647 \u062a\u0646\u0647\u0627 \u062f\u0631 \u0632\u0645\u0627\u0646 \u0641\u0631\u0648\u0634\u060c \u0628\u0644\u06a9\u0647, <strong>\u0628\u0631\u0631\u0633\u06cc \u0627\u0632 \u0645\u0646\u0638\u0631 \u062d\u0642\u0648\u0642\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u067e\u06cc\u0634 \u0627\u0632 \u0641\u0631\u0648\u0634<\/strong> \u0645\u0647\u0645 \u0627\u0633\u062a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yabancilara_Isyeri_Satisinda_KDV_Istisnasi\"><\/span>\u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634 \u0627\u0645\u0627\u06a9\u0646 \u062a\u062c\u0627\u0631\u06cc \u0628\u0647 \u062e\u0627\u0631\u062c\u06cc\u200c\u0647\u0627<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0627\u062f\u0647 \u06f1\u06f3\/\u06f1 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0635\u0631\u0641\u0627\u064b \u0628\u0647 \u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0627\u0637\u0644\u0627\u0642 \u0646\u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0634\u0631\u0648\u0637 \u0628\u0631 \u0627\u06cc\u0646\u06a9\u0647 \u0634\u0631\u0627\u06cc\u0637 \u0628\u0631\u0622\u0648\u0631\u062f\u0647 \u0634\u0648\u0646\u062f <strong>\u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0631 \u0641\u0631\u0648\u0634 \u0645\u062d\u0644 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0628\u0647 \u063a\u06cc\u0631\u0633\u0627\u06a9\u0646\u0627\u0646<\/strong> \u0647\u0645\u0686\u0646\u06cc\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0627\u0639\u0645\u0627\u0644 \u06a9\u0631\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0641\u0627\u062a\u0631\u060c \u0627\u0645\u0627\u06a9\u0646 \u062a\u062c\u0627\u0631\u06cc\u060c \u0645\u063a\u0627\u0632\u0647\u200c\u0647\u0627 \u0648 \u0633\u0627\u06cc\u0631 \u0627\u0645\u0644\u0627\u06a9\u06cc \u06a9\u0647 \u0637\u0628\u0642 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0631\u0628\u0648\u0637\u0647 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0627\u0645\u0627\u06a9\u0646 \u062a\u062c\u0627\u0631\u06cc \u0637\u0628\u0642\u0647\u200c\u0628\u0646\u062f\u06cc \u0634\u062f\u0647\u200c\u0627\u0646\u062f\u060c \u0645\u0634\u0631\u0648\u0637 \u0628\u0631 \u0627\u06cc\u0646\u06a9\u0647 \u0634\u0631\u0627\u06cc\u0637 \u0644\u0627\u0632\u0645 \u0631\u0627 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f\u060c \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0648\u0627\u062c\u062f \u0634\u0631\u0627\u06cc\u0637 \u0645\u0639\u0627\u0641\u06cc\u062a \u0634\u0646\u0627\u062e\u062a\u0647 \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647\u200c\u0648\u06cc\u0698\u0647\u060c \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u06a9\u0647 \u0642\u0635\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062a\u062c\u0627\u0631\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0631\u0627 \u062f\u0627\u0631\u0646\u062f\u060c \u0628\u0627\u06cc\u062f \u0634\u0631\u0627\u06cc\u0637 \u0645\u0639\u0627\u0641\u06cc\u062a \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0647\u0646\u06af\u0627\u0645 \u062e\u0631\u06cc\u062f \u0645\u062d\u0644\u200c\u0647\u0627\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u060c \u062f\u0641\u0627\u062a\u0631 \u06cc\u0627 \u0648\u0627\u062d\u062f\u0647\u0627\u06cc \u062a\u062c\u0627\u0631\u06cc \u0645\u0633\u062a\u0642\u0644 \u0631\u0627 \u0628\u0627 \u062f\u0642\u062a \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u06a9\u0646\u0646\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yabancilarin_Turkiyeden_Gayrimenkul_Aliminda_Avukat_Destegi_Neden_Onemlidir\"><\/span>\u0686\u0631\u0627 \u062d\u0645\u0627\u06cc\u062a \u062d\u0642\u0648\u0642\u06cc \u0628\u0631\u0627\u06cc \u062e\u0627\u0631\u062c\u06cc\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0645\u0644\u06a9 \u0645\u06cc\u200c\u062e\u0631\u0646\u062f \u0645\u0647\u0645 \u0627\u0633\u062a\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062e\u0631\u06cc\u062f \u0627\u0645\u0644\u0627\u06a9 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u062a\u0648\u0633\u0637 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u0635\u0631\u0641\u0627\u064b \u0645\u0633\u0623\u0644\u0647\u200c\u0627\u06cc \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0627\u0646\u062a\u0642\u0627\u0644 \u0633\u0646\u062f \u0645\u0627\u0644\u06a9\u06cc\u062a \u0646\u06cc\u0633\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0631\u0631\u0633\u06cc \u0648\u0636\u0639\u06cc\u062a \u062d\u0642\u0648\u0642\u06cc \u0645\u0644\u06a9\u060c \u062a\u0623\u06cc\u06cc\u062f \u0635\u0644\u0627\u062d\u06cc\u062a \u0641\u0631\u0648\u0634\u0646\u062f\u0647\u060c \u0628\u0627\u0632\u0628\u06cc\u0646\u06cc \u0633\u0648\u0627\u0628\u0642 \u062f\u0641\u062a\u0631 \u062b\u0628\u062a \u0627\u0633\u0646\u0627\u062f\u060c \u062a\u0646\u0638\u06cc\u0645 \u0642\u0631\u0627\u0631\u062f\u0627\u062f \u0641\u0631\u0648\u0634\u060c \u062a\u0639\u06cc\u06cc\u0646 \u0631\u0648\u0634 \u067e\u0631\u062f\u0627\u062e\u062a\u060c \u0645\u0633\u062a\u0646\u062f\u0633\u0627\u0632\u06cc \u0627\u0646\u062a\u0642\u0627\u0644\u0627\u062a \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0648 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0634\u0631\u0627\u06cc\u0637 \u0645\u0639\u0627\u0641\u06cc\u062a \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0647\u0645\u06af\u06cc \u0628\u0627\u06cc\u062f \u0628\u0647\u200c\u0637\u0648\u0631 \u06cc\u06a9\u062c\u0627 \u0645\u0648\u0631\u062f \u0631\u0633\u06cc\u062f\u06af\u06cc \u0642\u0631\u0627\u0631 \u06af\u06cc\u0631\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647\u200c\u0648\u06cc\u0698\u0647 <strong>\u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u06a9\u0647 \u0645\u0627\u06cc\u0644 \u0628\u0647 \u0628\u0647\u0631\u0647\u200c\u0645\u0646\u062f\u06cc \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0647\u0633\u062a\u0646\u062f\u060c \u0636\u0631\u0648\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0627\u0632 \u0647\u0645\u0627\u0646 \u0627\u0628\u062a\u062f\u0627\u06cc \u0641\u0631\u0648\u0634 \u0628\u0627 \u062f\u0642\u062a \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u06a9\u0646\u0646\u062f.<\/strong>, \u060c \u0632\u06cc\u0631\u0627 \u0628\u0631\u0627\u06cc \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u062a\u062d\u0645\u06cc\u0644 \u0628\u0639\u062f\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u062c\u0631\u06cc\u0645\u0647\u200c\u0647\u0627 \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0628\u0647\u0631\u0647 \u0627\u0647\u0645\u06cc\u062a \u062f\u0627\u0631\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u0642\u062a\u06cc \u06cc\u06a9 \u062a\u0628\u0639\u0647\u0654 \u062e\u0627\u0631\u062c\u06cc \u0645\u0644\u06a9\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u06a9\u0627\u0641\u06cc \u0646\u06cc\u0633\u062a \u06a9\u0647 \u062a\u0646\u0647\u0627 \u0628\u0647 \u0642\u06cc\u0645\u062a \u0645\u0644\u06a9 \u062a\u0648\u062c\u0647 \u06a9\u0646\u062f. <strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062b\u0628\u062a \u0632\u0645\u06cc\u0646\u060c \u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc\u060c \u0634\u0631\u0627\u06cc\u0637 \u062a\u0627\u0628\u0639\u06cc\u062a \u0648 \u0648\u0636\u0639\u06cc\u062a \u062d\u0642\u0648\u0642\u06cc \u0645\u0644\u06a9<\/strong> \u0628\u0627\u06cc\u062f \u0628\u0647\u200c\u0637\u0648\u0631 \u0647\u0645\u200c\u0632\u0645\u0627\u0646 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yabancilara_Konut_Satisinda_KDV_Istisnasi_Hakkinda_Sik_Sorulan_Sorular\"><\/span>\u067e\u0631\u0633\u0634\u200c\u0647\u0627\u06cc \u0645\u062a\u062f\u0627\u0648\u0644 \u062f\u0631 \u0645\u0648\u0631\u062f \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0628\u0647 \u062e\u0627\u0631\u062c\u06cc\u200c\u0647\u0627<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yabanci_Turkiyeden_ev_alirken_KDV_odemez_mi\"><\/span>\u0622\u06cc\u0627 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u0647\u0646\u06af\u0627\u0645 \u062e\u0631\u06cc\u062f \u0645\u0644\u06a9 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 (VAT) \u067e\u0631\u062f\u0627\u062e\u062a \u0646\u0645\u06cc\u200c\u06a9\u0646\u0646\u062f\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0647\u06cc\u0686 \u0642\u0627\u0639\u062f\u0647 \u06a9\u0644\u06cc\u200c\u0627\u06cc \u0648\u062c\u0648\u062f \u0646\u062f\u0627\u0631\u062f \u06a9\u0647 \u0628\u06cc\u0627\u0646 \u06a9\u0646\u062f \u0647\u0645\u0647 \u063a\u06cc\u0631\u0645\u0642\u06cc\u0645\u200c\u0647\u0627 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u0639\u0627\u0641 \u0647\u0633\u062a\u0646\u062f. \u0627\u06af\u0631 \u0647\u0645\u0647 \u0634\u0631\u0627\u06cc\u0637 \u0645\u0646\u062f\u0631\u062c \u062f\u0631 \u0628\u062e\u0634 \u06f1\u06f3(i) \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u062d\u0642\u0642 \u0634\u0648\u062f\u060c \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0631 \u0627\u0648\u0644\u06cc\u0646 \u0639\u0631\u0636\u0647 \u06cc\u06a9 \u0645\u0644\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u06cc\u0627 \u062a\u062c\u0627\u0631\u06cc \u0627\u0639\u0645\u0627\u0644 \u0634\u0648\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ikinci_el_ev_aliminda_yabanci_KDV_istisnasindan_yararlanabilir_mi\"><\/span>\u0622\u06cc\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0647\u0646\u06af\u0627\u0645 \u062e\u0631\u06cc\u062f \u06cc\u06a9 \u0645\u0644\u06a9 \u062f\u0633\u062a\u200c\u062f\u0648\u0645 \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u062e\u0627\u0631\u062c\u06cc \u0628\u0647\u0631\u0647\u200c\u0645\u0646\u062f \u0634\u0648\u0645\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0639\u0627\u0641\u06cc\u062a \u06f1\u06f3\/\u06f1 \u0628\u0647\u200c\u0637\u0648\u0631 \u0627\u0635\u0648\u0644\u06cc \u0634\u0627\u0645\u0644 \u0627\u0648\u0644\u06cc\u0646 \u0639\u0631\u0636\u0647\u0654 \u0645\u0644\u06a9\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f \u06a9\u0647 \u062a\u0648\u0633\u0637 \u0645\u0648\u062f\u06cc \u06a9\u0647 \u0622\u0646 \u0631\u0627 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0645\u0633\u06a9\u0648\u0646\u06cc \u06cc\u0627 \u062a\u062c\u0627\u0631\u06cc \u0633\u0627\u062e\u062a\u0647 \u0627\u0633\u062a\u060c \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u0648\u062f. \u062f\u0631 \u0646\u062a\u06cc\u062c\u0647\u060c \u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u062f\u0633\u062a\u200c\u062f\u0648\u0645 \u0637\u0628\u0642 \u0642\u0627\u0639\u062f\u0647 \u0645\u0634\u0645\u0648\u0644 \u0627\u06cc\u0646 \u0645\u0639\u0627\u0641\u06cc\u062a \u0646\u06cc\u0633\u062a.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yabancilara_isyeri_satisinda_KDV_istisnasi_var_mi\"><\/span>\u0622\u06cc\u0627 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634 \u0645\u062d\u0644 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0628\u0647 \u063a\u06cc\u0631\u0645\u0642\u06cc\u0645\u0627\u0646 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0644\u0647. \u0645\u0634\u0631\u0648\u0637 \u0628\u0631 \u0627\u06cc\u0646\u06a9\u0647 \u0633\u0627\u06cc\u0631 \u0634\u0631\u0627\u06cc\u0637 \u0645\u0646\u062f\u0631\u062c \u062f\u0631 \u0642\u0627\u0646\u0648\u0646 \u0631\u0639\u0627\u06cc\u062a \u0634\u0648\u062f\u060c \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062f\u0631 \u0648\u0627\u06af\u0630\u0627\u0631\u06cc \u0645\u062d\u0644 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0628\u0647 \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u062e\u0627\u0631\u062c\u06cc \u06cc\u0627 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u062e\u0627\u0631\u062c\u06cc \u06a9\u0647 \u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc \u0645\u0631\u0628\u0648\u0637\u0647 \u0631\u0627 \u062f\u0627\u0631\u0627 \u0647\u0633\u062a\u0646\u062f \u0646\u06cc\u0632 \u0627\u0639\u0645\u0627\u0644 \u0634\u0648\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_istisnasi_icin_dovizin_tamami_Turkiyeye_getirilmeli_mi\"><\/span>\u0622\u06cc\u0627 \u06a9\u0644 \u0645\u0628\u0644\u063a \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0627\u06cc\u062f \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u062f \u0634\u0648\u062f \u062a\u0627 \u0645\u0634\u0645\u0648\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0634\u0648\u062f\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0637\u0628\u0642 \u0634\u0631\u0627\u06cc\u0637 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0634\u062f\u0647 \u0627\u0633\u062a \u06a9\u0647 \u062d\u062f\u0627\u0642\u0644 \u06f5\u06f0\u066a \u0645\u0628\u0644\u063a \u067e\u06cc\u0634 \u0627\u0632 \u062a\u0627\u0631\u06cc\u062e \u0641\u0627\u06a9\u062a\u0648\u0631 \u0648 \u0645\u0627\u0628\u0642\u06cc \u062d\u062f\u0627\u06a9\u062b\u0631 \u0638\u0631\u0641 \u06cc\u06a9 \u0633\u0627\u0644\u060c \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0622\u0648\u0631\u062f\u0647 \u0648 \u0628\u0647 \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0634\u0648\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_istisnasiyla_alinan_ev_uc_yil_icinde_satilabilir_mi\"><\/span>\u0622\u06cc\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0645\u0644\u06a9\u06cc \u0631\u0627 \u06a9\u0647 \u0645\u0634\u0645\u0648\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u0634\u062f\u0647 \u0627\u0633\u062a\u060c \u0638\u0631\u0641 \u0633\u0647 \u0633\u0627\u0644 \u0641\u0631\u0648\u062e\u062a\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u0648\u062f\u061b \u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644\u060c \u0627\u06af\u0631 \u0642\u0628\u0644 \u0627\u0632 \u0633\u067e\u0631\u06cc \u0634\u062f\u0646 \u0633\u0647 \u0633\u0627\u0644 \u0627\u0632 \u0622\u0646 \u062f\u0633\u062a \u0628\u0631\u062f\u0627\u0634\u062a\u0647 \u0634\u0648\u062f\u060c \u0647\u0631\u06af\u0648\u0646\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u062a\u0639\u0647\u062f\u0627\u062a \u0645\u0627\u0644\u06cc \u0645\u0631\u062a\u0628\u0637 \u06a9\u0647 \u0628\u0647\u200c\u0645\u0648\u0642\u0639 \u067e\u0631\u062f\u0627\u062e\u062a \u0646\u0634\u062f\u0647\u200c\u0627\u0646\u062f \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0633\u0631\u0631\u0633\u06cc\u062f \u0634\u0648\u0646\u062f. \u0637\u0628\u0642 \u0645\u0642\u0631\u0631\u0627\u062a \u0641\u0639\u0644\u06cc\u060c \u0627\u06cc\u0646 \u0645\u062f\u062a \u0633\u0647 \u0633\u0627\u0644 \u062a\u0639\u06cc\u06cc\u0646 \u0634\u062f\u0647 \u0627\u0633\u062a.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_istisnasindan_birden_fazla_konut_alinabilir_mi\"><\/span>\u0622\u06cc\u0627 \u0627\u0645\u06a9\u0627\u0646 \u062e\u0631\u06cc\u062f \u0628\u06cc\u0634 \u0627\u0632 \u06cc\u06a9 \u0645\u0644\u06a9 \u062a\u062d\u062a \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0648\u0631\u0646\u0627\u0645\u0647\u0654 \u0639\u0645\u0648\u0645\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u06cc\u0627\u0646 \u0645\u06cc\u200c\u06a9\u0646\u062f \u06a9\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646\u06cc \u06a9\u0647 \u0634\u0631\u0627\u06cc\u0637 \u0631\u0627 \u0627\u062d\u0631\u0627\u0632 \u06a9\u0646\u0646\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u06cc\u0634 \u0627\u0632 \u06cc\u06a9 \u0645\u0644\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u06cc\u0627 \u062a\u062c\u0627\u0631\u06cc \u0631\u0627 \u062a\u062d\u062a \u0645\u0639\u0627\u0641\u06cc\u062a \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u06a9\u0646\u0646\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"KDV_istisnasi_icin_yabancinin_Turkiyede_yerlesik_olmamasi_onemli_midir\"><\/span>\u0622\u06cc\u0627 \u0628\u0631\u0627\u06cc \u0648\u0627\u062c\u062f \u0634\u0631\u0627\u06cc\u0637 \u0634\u062f\u0646 \u062f\u0631 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u0645\u0647\u0645 \u0627\u0633\u062a \u06a9\u0647 \u062a\u0628\u0639\u0647\u0654 \u062e\u0627\u0631\u062c\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0645\u0642\u06cc\u0645 \u0646\u0628\u0627\u0634\u062f\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0644\u0647. \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u06a9\u0647 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0627\u0642\u0627\u0645\u062a \u0646\u062f\u0627\u0631\u0646\u062f\u060c \u06cc\u06a9\u06cc \u0627\u0632 \u062f\u0633\u062a\u0647\u200c\u0647\u0627\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u0645\u0634\u062e\u0635\u200c\u0634\u062f\u0647 \u062f\u0631 \u0642\u0627\u0646\u0648\u0646 \u0647\u0633\u062a\u0646\u062f. \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u0648\u0636\u0639\u06cc\u062a \u0627\u0642\u0627\u0645\u062a \u0622\u0646 \u062a\u0628\u0639\u0647 \u062e\u0627\u0631\u062c\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u0628\u0627\u06cc\u062f \u0628\u0647\u200c\u0637\u0648\u0631 \u062c\u062f\u0627\u06af\u0627\u0646\u0647 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0634\u0648\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sonuc_Yabancilara_KDVsiz_Konut_Satisinda_Sartlar_Tek_Tek_Kontrol_Edilmelidir\"><\/span>\u0646\u062a\u06cc\u062c\u0647\u200c\u06af\u06cc\u0631\u06cc: \u0634\u0631\u0627\u06cc\u0637 \u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0639\u0627\u0641 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0647 \u063a\u06cc\u0631\u0645\u0642\u06cc\u0645\u200c\u0647\u0627 \u0628\u0627\u06cc\u062f \u06cc\u06a9\u06cc\u200c\u06cc\u06a9\u06cc \u0628\u0631\u0631\u0633\u06cc \u0634\u0648\u0646\u062f.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u0628\u0647 \u063a\u06cc\u0631 \u0633\u0627\u06a9\u0646\u0627\u0646<\/strong>, \u0627\u06cc\u0646 \u06cc\u06a9 \u0645\u0632\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0642\u0627\u0628\u0644 \u062a\u0648\u062c\u0647 \u0628\u0631\u0627\u06cc \u062e\u0627\u0631\u062c\u06cc\u200c\u0647\u0627\u06cc\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0645\u0627\u06cc\u0644 \u0628\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u0627\u0645\u0644\u0627\u06a9 \u062a\u0631\u06a9\u06cc\u0647 \u0647\u0633\u062a\u0646\u062f. \u0628\u0627 \u0627\u06cc\u0646 \u062d\u0627\u0644\u060c \u0635\u0631\u0641\u0627\u064b \u062e\u0627\u0631\u062c\u06cc \u0628\u0648\u062f\u0646 \u0628\u0631\u0627\u06cc \u0628\u0647\u0631\u0647\u200c\u0645\u0646\u062f\u06cc \u0627\u0632 \u0627\u06cc\u0646 \u0645\u0632\u06cc\u062a \u06a9\u0627\u0641\u06cc \u0646\u06cc\u0633\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0644\u06a9 \u0628\u0627\u06cc\u062f \u062f\u0631 \u0686\u0627\u0631\u0686\u0648\u0628 \u0645\u0639\u0627\u0641\u06cc\u062a \u0642\u0631\u0627\u0631 \u06af\u06cc\u0631\u062f\u060c \u0641\u0631\u0648\u0634 \u0628\u0627\u06cc\u062f \u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0648\u0644\u06cc\u0647 \u0645\u062d\u0633\u0648\u0628 \u0634\u0648\u062f\u060c \u062e\u0631\u06cc\u062f\u0627\u0631 \u0628\u0627\u06cc\u062f \u06cc\u06a9\u06cc \u0627\u0632 \u0627\u0634\u062e\u0627\u0635 \u0645\u0646\u062f\u0631\u062c \u062f\u0631 \u0642\u0627\u0646\u0648\u0646 \u0628\u0627\u0634\u062f\u060c \u0642\u06cc\u0645\u062a \u0641\u0631\u0648\u0634 \u0628\u0627\u06cc\u062f \u0645\u0637\u0627\u0628\u0642 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0631\u0628\u0648\u0637\u0647 \u0628\u0647 \u0635\u0648\u0631\u062a \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0628\u0647 \u062a\u0631\u06a9\u06cc\u0647 \u0648\u0627\u0631\u062f \u0634\u0648\u062f \u0648 \u0645\u062f\u0627\u0631\u06a9 \u0644\u0627\u0632\u0645 \u0628\u0627\u06cc\u062f \u062a\u0646\u0638\u06cc\u0645 \u06af\u0631\u062f\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u0627\u06cc\u0646\u060c \u0645\u0644\u06a9\u06cc \u06a9\u0647 \u062a\u062d\u062a \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0647 \u062f\u0633\u062a \u0622\u0645\u062f\u0647 \u0627\u0633\u062a <strong>\u0645\u0637\u0627\u0644\u0639\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062f\u0631 \u0635\u0648\u0631\u062a \u0648\u0627\u06af\u0630\u0627\u0631\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc \u0638\u0631\u0641 \u0633\u0647 \u0633\u0627\u0644 \u0645\u0637\u0631\u062d \u0634\u0648\u062f<\/strong> \u0627\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639 \u0646\u06cc\u0632 \u0628\u0627\u06cc\u062f \u0645\u062f\u0646\u0638\u0631 \u0642\u0631\u0627\u0631 \u06af\u06cc\u0631\u062f. \u0642\u0627\u0646\u0648\u0646 \u0641\u0639\u0644\u06cc \u0628\u0631 \u0645\u0628\u0646\u0627\u06cc \u06cc\u06a9 \u062f\u0648\u0631\u0647 \u0633\u0647\u200c\u0633\u0627\u0644\u0647 \u0627\u0633\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647 \u0647\u0645\u06cc\u0646 \u062f\u0644\u06cc\u0644\u060c \u067e\u06cc\u0634 \u0627\u0632 \u0622\u0646\u06a9\u0647 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc \u0645\u0644\u06a9\u06cc \u06cc\u0627 \u0645\u062d\u0644\u06cc \u062a\u062c\u0627\u0631\u06cc \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u06a9\u0646\u0646\u062f\u060c <strong>\u0627\u0639\u0645\u0627\u0644 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u0645\u0627\u0647\u06cc\u062a \u0639\u0631\u0636\u0647 \u0627\u0648\u0644\u06cc\u0647 \u0645\u0644\u06a9 \u063a\u06cc\u0631\u0645\u0646\u0642\u0648\u0644\u060c \u0646\u062d\u0648\u0647 \u0627\u0646\u062c\u0627\u0645 \u067e\u0631\u062f\u0627\u062e\u062a\u200c\u0647\u0627 \u0648 \u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0631\u0632 \u062e\u0627\u0631\u062c\u06cc \u0648 \u0645\u062f\u0627\u0631\u06a9 \u0644\u0627\u0632\u0645<\/strong> \u0645\u0647\u0645 \u0627\u0633\u062a \u06a9\u0647 \u0627\u06cc\u0646 \u0645\u0648\u0627\u0631\u062f \u0627\u0632 \u0645\u0646\u0638\u0631 \u062d\u0642\u0648\u0642\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0631\u0631\u0633\u06cc \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0633\u062a\u0645\u062f\u0627\u062f \u0627\u0632 \u06cc\u06a9 \u0648\u06a9\u06cc\u0644 \u0645\u062a\u062e\u0635\u0635 \u0628\u0631\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u0634\u0627\u0648\u0631\u0647 \u062d\u0642\u0648\u0642\u06cc \u062f\u0631 \u062e\u0635\u0648\u0635 \u0641\u0631\u0648\u0634 \u0645\u0644\u06a9 \u0628\u0647 \u0627\u062a\u0628\u0627\u0639 \u062e\u0627\u0631\u062c\u06cc\u060c \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0648 \u062e\u0631\u06cc\u062f \u0645\u0644\u06a9 \u062f\u0631 \u062a\u0631\u06a9\u06cc\u0647\u060c \u0628\u0647 \u06a9\u0627\u0647\u0634 \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627\u06cc \u0645\u0633\u0627\u0626\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u0627\u062d\u062a\u0645\u0627\u0644\u06cc \u062f\u0631 \u0622\u06cc\u0646\u062f\u0647 \u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631 \u0648 \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Av_Batin_YILMAZ\"><\/span>\u0628\u0627\u062a\u06cc\u0646 \u06cc\u0644\u0645\u0627\u0632\u060c \u0648\u06a9\u06cc\u0644<span class=\"ez-toc-section-end\"><\/span><\/h3>","protected":false},"excerpt":{"rendered":"<p>T\u00fcrkiye\u2019de yabanc\u0131lar\u0131n konut ve i\u015fyeri yat\u0131r\u0131mlar\u0131 son y\u0131llarda \u00f6nemli \u00f6l\u00e7\u00fcde artm\u0131\u015ft\u0131r. Yabanc\u0131lar\u0131n T\u00fcrkiye\u2019den ta\u015f\u0131nmaz edinmesini te\u015fvik eden d\u00fczenlemelerden biri de yabanc\u0131lara konut sat\u0131\u015f\u0131nda KDV istisnas\u0131 uygulamas\u0131d\u0131r. 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu\u2019nun 13\/i maddesi kapsam\u0131nda, belirli \u015fartlar\u0131n sa\u011flanmas\u0131 halinde T\u00fcrkiye\u2019de in\u015fa edilen konut veya i\u015fyerlerinin ilk tesliminde KDV hesaplanmamas\u0131 m\u00fcmk\u00fcnd\u00fcr. Ancak bu uygulama, T\u00fcrkiye\u2019de ta\u015f\u0131nmaz [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3077","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/posts\/3077","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/comments?post=3077"}],"version-history":[{"count":1,"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/posts\/3077\/revisions"}],"predecessor-version":[{"id":3078,"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/posts\/3077\/revisions\/3078"}],"wp:attachment":[{"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/media?parent=3077"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/categories?post=3077"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/batinyilmaz.av.tr\/fa\/wp-json\/wp\/v2\/tags?post=3077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}