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ARTICLE · 20 APRIL 2020

Dijital Hizmet Vergisi

ADMD/Mavioglu & Alkan Law Office
ADMD/Mavioglu & Alkan Law Office
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ADMD/Mavioglu & Alkan Law Office

ADMD/Mavioglu & Alkan Law Office

Mavioglu & Alkan Law Office (ADMD) is a full-service law firm with headquarters in Istanbul. Since...

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Bu verginin mükellefi dijital hizmet sağlayıcılarıdır.

TurkeyTax
İlayda Doğan
İlayda Doğan
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GİRİŞ

07.12.2019 tarih ve 30971 sayılı Resmî Gazetede yayımlanan 7194 Sayılı Dijital Hizmet Vergisi ile Bazı Kanunlarda ve 375 Sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılması Hakkında Kanun (7194 Sayılı Kanun) ile Dijital Hizmet Vergisi (DHV) ihdas edilmiştir.

Buna göre Türkiye'de dijital ortamda sunulan her türlü reklam hizmetleri, içerik satışları (oyun, müzik, video, uygulama içi satışlar vb. gibi), sosyal medya sitelerinde verilen ücretli hizmetler, mal ve hizmet satışında aracılık yapan web sitelerinde sunulan aracılık hizmetlerinden elde edilen hasılat üzerinden %7,5 oranında Dijital Hizmet Vergisi alınacaktır.

VERGİNİN KONUSU

7194 sayılı Kanun ile yapılan düzenleme uyarınca; Türkiye'de sunulan aşağıdaki hizmetlerden elde edilen hasılat, dijital hizmet vergisine tabi olacaktır:

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