{"id":703,"date":"2026-01-05T07:14:00","date_gmt":"2026-01-05T06:14:00","guid":{"rendered":"https:\/\/moore-salzburg-gmbh.eu.moore-global.com\/?p=703"},"modified":"2026-01-05T08:25:24","modified_gmt":"2026-01-05T07:25:24","slug":"fristen-kleinunternehmer-innen-2026","status":"publish","type":"post","link":"https:\/\/www.moore-salzburg.at\/tr\/fristen-kleinunternehmer-innen-2026\/","title":{"rendered":"K\u00fc\u00e7\u00fck i\u015fletmeler i\u00e7in son tarihler"},"content":{"rendered":"<h3 class=\"wp-block-heading\">K\u00fc\u00e7\u00fck i\u015fletmeler y\u00f6netmeli\u011fine geri d\u00f6n\u00fcn<\/h3>\n\n\n\n<p>Avusturya'da faaliyet g\u00f6steren ve ilgili vergi d\u00f6neminde toplam y\u0131ll\u0131k cirosu 55.000 Euro'yu a\u015fmayan giri\u015fimciler k\u00fc\u00e7\u00fck giri\u015fimci olarak s\u0131n\u0131fland\u0131r\u0131l\u0131r. Bu tutar, t\u00fcm giri\u015fimcilik faaliyetlerinin (\u00f6rne\u011fin el sanatlar\u0131, ticari faaliyetler, serbest meslek, kiralama, tar\u0131m ve ormanc\u0131l\u0131k) toplam\u0131ndan kaynaklanmaktad\u0131r. Bu grup KDV tahsil etme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnden muaft\u0131r. Ancak, \u00f6dedikleri girdi vergisini vergi dairesinden geri alma se\u00e7ene\u011fine de sahip de\u011fildirler.<\/p>\n\n\n\n<p>Bu d\u00fczenlemeden, vergi dairesine bir opsiyon beyan\u0131 sunarak feragat edilebilir. Bu durum, \u00f6zellikle girdi vergisi indirimi hakk\u0131na sahip planlanan daha b\u00fcy\u00fck yat\u0131r\u0131mlar s\u00f6z konusu oldu\u011funda avantajl\u0131 olabilir. Standart vergilendirmenizden feragat etmek istiyorsan\u0131z, l\u00fctfen m\u00fcmk\u00fcn olan en k\u0131sa s\u00fcrede vergi memurunuzla ileti\u015fime ge\u00e7in.<\/p>\n\n\n\n<p>A<strong> Bu beyan\u0131n iptali <\/strong>Ancak, bu sadece be\u015f y\u0131l sonra m\u00fcmk\u00fcnd\u00fcr ve <strong>\u00e7ekilmenin uygulanaca\u011f\u0131 takvim y\u0131l\u0131n\u0131n Ocak ay\u0131 sonuna kadar - yani 31 Ocak 2026 tarihine kadar.<\/strong> Bu son tarihe uyulmamas\u0131 halinde, sat\u0131\u015flar KDV'ye tabi olmaya devam eder.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0130lk takvim ay\u0131 ile birlikte ayl\u0131k UVA vergisi se\u00e7imi<\/h3>\n\n\n\n<p>Bir \u00f6nceki takvim y\u0131l\u0131nda cirosu net 100.000 Euro'yu a\u015fan giri\u015fimciler i\u00e7in ayl\u0131k pe\u015fin KDV beyannamesi (UVA) verme zorunlulu\u011fu vard\u0131r. Bu e\u015fi\u011fi bir \u00f6nceki y\u0131l ilk kez a\u015ft\u0131ysan\u0131z, 2026'dan itibaren her ay KDV beyannamesi vermeniz gerekmektedir. Bir \u00f6nceki y\u0131l\u0131n cirosu 100.000 Avro'nun alt\u0131ndaysa, avans beyannamesi \u00fc\u00e7 ayda bir verilmelidir.<\/p>\n\n\n\n<p>Bununla birlikte, burada \u015fu se\u00e7enek de mevcuttur <strong>UVA g\u00f6n\u00fcll\u00fc ayl\u0131k \u00f6n bildirim<\/strong>. Bu karar <strong>en ge\u00e7 15 Mart 2026 tarihine kadar<\/strong> Bu, Ocak ay\u0131na ait avans beyannamesinin zaman\u0131nda vergi dairesine sunulmas\u0131yla yap\u0131labilir.<\/p>\n\n\n\n<p>Mali y\u0131l\u0131n farkl\u0131 olmas\u0131 durumunda UVA beyannamelerinin her zaman ayl\u0131k olarak sunulmas\u0131 gerekti\u011fini l\u00fctfen unutmay\u0131n; bu durumda \u00fc\u00e7 ayl\u0131k beyannamelere izin verilmez.<\/p>\n\n\n\n<p>Genel bir bak\u0131\u015f\u0131 burada g\u00f6rebilirsiniz:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Ciro <\/strong><\/td><td><strong>UVA vergisi<\/strong><\/td><\/tr><tr><td>0,- ila 55.000,- EUR | k\u00fc\u00e7\u00fck i\u015fletmeler: in<\/td><td>UVA vergisi yok<\/td><\/tr><tr><td>0,- EUR'dan 55.000,- EUR'ya kadar | K\u00fc\u00e7\u00fck i\u015fletme muafiyetinden feragat <\/td><td>UVA vergisi yok, ancak her \u00e7eyrekte \u00f6denmemi\u015f KDV bor\u00e7lar\u0131n\u0131n zaman\u0131nda \u00f6denmesi<\/td><\/tr><tr><td>55.000,00 EUR ile 100.000,00 EUR aras\u0131 <\/td><td>\u00fc\u00e7 ayda bir (iste\u011fe ba\u011fl\u0131 ayl\u0131k)<\/td><\/tr><tr><td>100.000 Euro'nun \u00fczerinde <\/td><td>ayl\u0131k<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Ocak 2025 itibar\u0131yla durum:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Vergi De\u011fi\u015fikli\u011fi Yasas\u0131 2024'e ba\u011fl\u0131 de\u011fi\u015fiklikler<\/h3>\n\n\n\n<p>Vergi De\u011fi\u015fikli\u011fi Yasas\u0131 2024, KDV alan\u0131ndaki k\u00fc\u00e7\u00fck i\u015fletmeler y\u00f6netmeli\u011fine kapsaml\u0131 de\u011fi\u015fiklikler getirdi. 1 Ocak 2025'ten itibaren di\u011fer AB \u00fcye \u00fclkelerinden \u015firketler de ilk kez vergi muafiyetinden yararlanabilecek. Ayn\u0131 zamanda ciro s\u0131n\u0131rlar\u0131 y\u00fckseltilecek ve bu s\u0131n\u0131rlar\u0131n a\u015f\u0131lmas\u0131na ili\u015fkin kurallar yeniden d\u00fczenlenecektir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ciro limitlerinde art\u0131\u015f<\/h4>\n\n\n\n<p>Daha \u00f6nce, k\u00fc\u00e7\u00fck i\u015fletme y\u00f6netmeli\u011fi i\u00e7in ciro s\u0131n\u0131r\u0131 y\u0131ll\u0131k net 35.000 Avro idi ve bu da 20 % vergi oran\u0131 ile br\u00fct 42.000 Avro s\u0131n\u0131r\u0131na kar\u015f\u0131l\u0131k geliyordu. Ayr\u0131ca bu s\u0131n\u0131r\u0131n be\u015f y\u0131ll\u0131k bir s\u00fcre i\u00e7erisinde bir kez 15 %'ye kadar a\u015f\u0131lmas\u0131na izin veriliyordu.<\/p>\n\n\n\n<p>2025 y\u0131l\u0131ndan itibaren ciro s\u0131n\u0131r\u0131 br\u00fct 55.000 Avro'ya y\u00fckseltilecektir. \u00d6ncekinden farkl\u0131 olarak, hesaplama art\u0131k varsay\u0131lan net de\u011ferlere dayanmayacakt\u0131r. Buna ek olarak, yeni d\u00fczenleme sadece cari y\u0131l\u0131n de\u011fil, bir \u00f6nceki y\u0131l\u0131n cirosunu da dikkate almaktad\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">A\u015f\u0131mlar i\u00e7in yeni prosed\u00fcr<\/h4>\n\n\n\n<p>\u00d6nceki d\u00fczenlemeye g\u00f6re, ciro e\u015fi\u011finin a\u015f\u0131lmas\u0131, vergi muafiyetinin geriye d\u00f6n\u00fck olarak t\u00fcm takvim y\u0131l\u0131 i\u00e7in kaybedilmesi anlam\u0131na geliyordu. Bu durum, KDV'nin \u015firket taraf\u0131ndan geriye d\u00f6n\u00fck olarak \u00f6denmesi gerekti\u011finden, \u00f6zellikle \u00f6zel \u015fah\u0131slara yap\u0131lan sat\u0131\u015flar i\u00e7in bir y\u00fck anlam\u0131na geliyordu.<\/p>\n\n\n\n<p>Yeni y\u00f6netmelikle birlikte a\u015fa\u011f\u0131daki de\u011fi\u015fiklikler uygulanmaktad\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Geriye d\u00f6n\u00fck muafiyet kayb\u0131 yok: Vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yaln\u0131zca limiti a\u015fan cirodan itibaren ge\u00e7erlidir. O tarihten \u00f6nce ger\u00e7ekle\u015fen ciro vergiden muaft\u0131r.<\/li>\n\n\n\n<li>10 %'lik tolerans d\u00fczenlemesi: Ciro s\u0131n\u0131r\u0131n\u0131n 10 %'ye kadar a\u015f\u0131lmas\u0131, bir sonraki takvim y\u0131l\u0131na kadar KDV y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne yol a\u00e7maz.<\/li>\n\n\n\n<li>Limitin 10 %'den fazla a\u015f\u0131lmas\u0131 halinde derhal vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc: Limitin 10 %'den fazla a\u015f\u0131lmas\u0131 halinde KDV derhal \u00f6denir - ancak yaln\u0131zca a\u015fan tutar ve y\u0131l i\u00e7indeki di\u011fer t\u00fcm sat\u0131\u015flar i\u00e7in.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">AB'den \u015firketlere geni\u015fletme<\/h4>\n\n\n\n<p>Reform, k\u00fc\u00e7\u00fck i\u015fletme y\u00f6netmeli\u011fini di\u011fer AB \u00fcye \u00fclkelerinden gelen \u015firketleri de kapsayacak \u015fekilde geni\u015fletiyor. Vergi muafiyetinden a\u015fa\u011f\u0131daki ko\u015fullar alt\u0131nda yararlan\u0131labilecektir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u015eirketin Birlik genelindeki y\u0131ll\u0131k cirosu ne bir \u00f6nceki takvim y\u0131l\u0131nda ne de i\u00e7inde bulunulan y\u0131lda 100.000 Avro s\u0131n\u0131r\u0131n\u0131 a\u015fmamaktad\u0131r.<\/li>\n\n\n\n<li>\u00dcye Devlet i\u00e7indeki ciro, orada ge\u00e7erli olan k\u00fc\u00e7\u00fck i\u015fletme e\u015fi\u011finin alt\u0131nda kal\u0131r.<\/li>\n\n\n\n<li>Vergi muafiyeti ba\u015fvurusu \u015firketin ikamet etti\u011fi \u00fclkede yap\u0131l\u0131r.<\/li>\n\n\n\n<li>AB \u00e7ap\u0131nda 100.000 Avro'luk cironun a\u015f\u0131lmas\u0131 halinde, muafiyet s\u0131n\u0131r\u0131 a\u015fan ciro ile birlikte derhal sona erer.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">K\u00fc\u00e7\u00fck i\u015fletmeler i\u00e7in EX-ID verilmesi<\/h4>\n\n\n\n<p>S\u0131n\u0131r \u00f6tesi k\u00fc\u00e7\u00fck i\u015fletme d\u00fczenlemesinden yararlanan \u015firketler, ba\u015far\u0131l\u0131 bir ba\u015fvurunun ard\u0131ndan \u201e-EX\u201c (EX-ID) son ekine sahip \u00f6zel bir KDV kimlik numaras\u0131 al\u0131rlar. Bu, \u015firketi k\u00fc\u00e7\u00fck bir i\u015fletme olarak tan\u0131mlar ve vergi i\u015flemlerini kolayla\u015ft\u0131r\u0131r.<\/p>\n\n\n\n<p>Durum: 05.01.2026<br>Olu\u015fturulma tarihi: 07.01.2025<br><sup>Kaynak: BMF, WKO<br>Foto\u011fraf: Andrea Piacquadio<\/sup><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Girdi vergisi ya da de\u011fil: Avusturya'da faaliyet g\u00f6steren ve ilgili vergi d\u00f6neminde y\u0131ll\u0131k toplam cirosu d\u00fc\u015f\u00fck olan giri\u015fimciler k\u00fc\u00e7\u00fck i\u015fletme olarak s\u0131n\u0131fland\u0131r\u0131l\u0131r. Bunun d\u0131\u015f\u0131nda kalabilirsiniz. <\/p>","protected":false},"author":10,"featured_media":704,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[1,16,96],"tags":[],"location":[],"class_list":["post-703","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-steuerberatung","category-steuergestaltung"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fristen f\u00fcr Klein\u00adunter\u00adnehmer:innen | Moore Salzburg GmbH<\/title>\n<meta name=\"description\" content=\"Haben Sie die M\u00f6glichkeit, aus der Kleinunternehmer-Regelung herauszuoptieren? 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