Avrupa Birliği KDV Tevkifatı Mekanizmasının Türk KDV Sistemindeki KDV Tevkifatı Müessesesi ile Karşılaştırılması

Avrupa Birliği iç pazarda işletmeler arasında gerçekleşen sınır ötesi ticarete önem vermektedir. İç pazarın işleyişi ve serbest rekabet ortamının sağlanması ortak KDV sisteminin işleyişi ile bağlantılıdır. AB KDV sistemine göre iç pazarda üye ülkeler arasında gerçekleşen ticari işlemlerde KDV çıkış ülkesinde değil varış ülkesinde tahsil edilmektedir. Bunun nedeni ticari işlem taraflarının her ikisinin birden kendi ülkelerinde KDV mükellefi olmalarıdır. Ancak bu kayıp tacir hileciliğine zemin hazırlamaktadır. AB, KDV kaçakçılığı ile mücadele için Topluluk içinde gerçekleşen işletmeden işletmeye (B2B) satışlarda KDV tevkifatı (reverse charge) mekanizmasını uygulamaya sokmuştur. KDV stopajı mekanizması, Türk KDV sistemindeki vergi tevkifatı ile yöntem bakımından ayrışmaktadır.

The Comparison of EU Reverse Charge Mechanism with Tax Witholding Procedure of Turkish Value Added Tax System

EU gives importance to Business to Business transactions within internal market. Functioning of internal market and ensuring free competition are linked with common Value Added Tax (VAT) system. According to EU VAT system, in respect to transactions between member states, VAT is charged by the destination country. It is because both sides of transactions are VAT taxpayers in their member states. But it lays the groundwork for VAT evasions by using missing trader fraud scheme. For fighting against VAT fraud, EU introduced reverse charge mechanism for cross border B2B transactions within internal market. The mechanism differs from the tax witholding system which is effective in Turkish VAT system in respect to its procedure.

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Maliye Dergisi-Cover
  • ISSN: 1300-3623
  • Yayın Aralığı: Yılda 2 Sayı
  • Başlangıç: 1973
  • Yayıncı: Hazine ve Maliye Bakanlığı