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ARTICLE · 01 DECEMBER 2025

KDV İade Taleplerinde Zamanaşimi

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7104 sayılı Kanun'un Katma Değer Vergisi (KDV) Kanunu'nun 32. maddesinde yapılan değişiklik sonrasında 23 Seri No.lu Katma Değer Vergisi Genel Uygulama Tebliğinde Değişiklik Yapılmasına Dair Tebliğ ile 01.01.2019'dan...

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7104 sayılı Kanun'un Katma Değer Vergisi (KDV) Kanunu'nun 32. maddesinde yapılan değişiklik sonrasında 23 Seri No.lu Katma Değer Vergisi Genel Uygulama Tebliğinde Değişiklik Yapılmasına Dair Tebliğ ile 01.01.2019'dan itibaren geçerli olmak üzere iade talep sürelerinde düzenlemelere yer verilmişti.

Mezkur Tebliğ'in 13. maddesiyle, KDV Genel Uygulama Tebliği'nde yapılan değişikliğe göre:

  • Tam istisna ve kısmi tevkifata  tabi işlemlerden kaynaklanan iade taleplerinde süre, iade hakkı doğuran işlemi takip eden ikinci takvim yılı sonuna kadar,
  • İndirimli orana tabi işlemlerden  kaynaklanan iade taleplerinde süre, iade hakkı doğuran işlemi takip eden takvim yılının sonuna kadardır.

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