Bayramda yurtdışına çıkan ve dönenlere bazı uyarılar - KDV'Yİ GERİ ALMAK - ABD'DE İNCE BİR NOKTA - CEBİNİZDEKİ DÖVİZ - GETİRİLECEK EŞYALAR!

Bayramda yurtdışına çıkan ve dönenlere bazı uyarılar

 

YAKLAŞAN bayram nedeniyle, yurtdışına çıkacak olanların, beraberinde götürebileceği döviz tutarı, yurtdışındaki alış-verişlerinin KDV’sini geri almaları ve yurt dışından getirecekleri kişisel ve hediyelik eşyalar yönünden, yürürlükteki mevzuatı bilmelerinde yarar var.

KDV’Yİ GERİ ALMAK

Yurtdışında (özellikle Avrupa ülkelerinde) alış-veriş yaparken, aldığınız malın bedeli içinde, KDV’de yer alıyor. Bazı işlemleri yaparsanız, bu KDV’nin önemli bir kısmını geri alabiliyorsunuz.

Bunun için;

- Alış-veriş yaptığınız mağazadan, “Tax free form” adı altındaki “KDV iade formunu” düzenlemelerini talep ediyorsunuz.

- O ülkeyi terk ederken, havaalanında uçuş kartınızı aldıktan sonra KDV ofisine gidip, KDV iade formlarını mühürlettiriyorsunuz. Ardından, uçağa binmeden önce ilgili ofisten KDV’yi nakit ya da kredi kartınıza havale şeklinde alıyorsunuz.

ABD’DE İNCE BİR NOKTA

ABD’de KDV uygulanmıyor. Bunun yerine (yüzde 8-9 arasında değişen) satış vergisi uygulanıyor. Bu verginin de iadesi söz konusu değil.

Ancak, ABD’de bir eyaletten başka bir eyalete örneğin New-York’dan Orlando’ya gidecekseniz, bu durumu belirtmeniz halinde; aldığınız mal, kargo ile gideceğiniz eyaletteki adresinize (örneğin kalacağınız otele) gönderiliyor ve satış sırasında vergi alınmıyor.

CEBİNİZDEKİ DÖVİZ

Yurtdışına çıkanlar, gittikleri ülkede kredi kartlarının limitine göre, 10 bin 20 bin hatta 50 ya da 100 bin dolar veya euroluk harcama yapabilirler.

Ancak nakit paraya gelince iş değişiyor.

Yurtdışına çıkan bir kişi, en fazla 5 bin ABD doları ya da eşiti kadar efektif (yani banknot şeklindeki yabancı ülke parasını) beraberinde yurt dışına çıkarabiliyor.

5 bin ABD doları veya eşiti kadar döviz (örneğin euro, sterlin), “izinsiz olarak” yurt dışına çıkartılırsa, aşan kısma el konuluyor. Ayrıca yarısı kadar “ağır para cezası” uygulanıyor.

GETİRİLECEK EŞYALAR

Yurtdışından, getirilen eşyalarla ilgili ikili bir ayırım var.

1. Kişisel Eşya:

Ülkeye dönerken beraberinizde bir kısmını da yurt dışından aldığınız kişisel eşyaları getiriyorsunuz.

Gümrük vergisi açısından yurt dışından getirilen kişisel eşyaların değeri yönünden herhangi bir sınırlama yok. Örneğin, 5 bin ya da 25 bin dolarlık kişisel eşya (yurtdışında alınanlar dahil) getirilebilir. Hiçbir vergi ödenmez.

Ancak 2009/15481 sayılı Kararname eki Ek-9’daki listede yer alan eşyalar (sigara, alkol, kozmetik ürünler, elektronik/dijital eşya vs) için, değerine bakılmaksızın karşılarında yazılan miktarlarla sınırlı bir kısıtlama var.

2. Hediyelik Eşya:

Yurtdışından getirilen hediyelik eşyalarda 430 Euro’luk bir sınırlama var. 15 yaşından küçüklerde bu tutar 150 Euro.

Hediyelik eşyanın değeri bu tutarı aşarsa, aşan kısım;

- AB ülkelerinden getirilen hediyelik eşyalar için yüzde 18,

- AB dışındaki ülkelerden getirilen hediyelik eşyalar için yüzde 20,

oranında vergiye tabi tutuluyor.

Hemen belirtelim, hangi eşyaların “kişisel”, hangilerinin “hediyelik” eşya olduğu, gümrük muayene memurunun takdirine bağlı.

Şükrü Kızılot - HÜRRİYET

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