{"id":8930,"date":"2025-03-23T15:11:49","date_gmt":"2025-03-23T12:11:49","guid":{"rendered":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/19-diger-donen-varliklar-8847\/191-indirilecek-kdv-hesabi\/"},"modified":"2025-04-23T12:52:17","modified_gmt":"2025-04-23T09:52:17","slug":"191-indirilecek-kdv-hesabi","status":"publish","type":"docs","link":"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/19-diger-donen-varliklar-8847\/191-indirilecek-kdv-hesabi\/","title":{"rendered":"191 \u0130ndirilecek KDV Hesab\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8930\" class=\"elementor elementor-8930\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7064367 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7064367\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-812fe4d\" data-id=\"812fe4d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-415751f elementor-widget elementor-widget-text-editor\" data-id=\"415751f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>191 indirilecek KDV hesab\u0131, i\u015fletmelerin yapm\u0131\u015f oldu\u011fu al\u0131mlar nedeniyle \u00f6dedikleri KDV tutarlar\u0131n\u0131n kaydedildi\u011fi hesapt\u0131r.<\/p><p>\u0130\u015fletme herhangi bir al\u0131m yapt\u0131\u011f\u0131 zaman, e\u011fer al\u0131nan mal veya hizmet KDV&#8217;den istisna de\u011filse, KDV \u00f6derler.\u00a0<\/p><p>Bu durumda al\u0131ma ili\u015fkin KDV 191 \u0130ndirilecek KDV hesab\u0131n\u0131n borcuna i\u015flenmelidir.<\/p><p>Ayr\u0131ca, baz\u0131 durumlarda ise al\u0131mlara ili\u015fkin KDV Oranlar\u0131 farkl\u0131l\u0131k te\u015fkil etmektedir.<\/p><p>Bu nedenle, g\u00fcncel <a href=\"https:\/\/www.gib.gov.tr\/yardim-ve-kaynaklar\/yararli-bilgiler\/kdv-oranlari-listesi\" target=\"_blank\" rel=\"noopener\">KDV Oranlar\u0131na<\/a> ili\u015fkin her bir oran i\u00e7in ayr\u0131 alt hesap a\u00e7\u0131lmas\u0131 daha do\u011fru olacakt\u0131r.<\/p><p>\u00d6rne\u011fin, a\u015fa\u011f\u0131daki \u015fekilde KDV oranlar\u0131na g\u00f6re alt hesap kodlar\u0131 olu\u015fturulabilmektedir.<\/p><ul><li><strong>191.01.<\/strong> <strong>\u0130ndirilecek %1 KDV<\/strong><\/li><li><strong>191.02.<\/strong> <strong>\u0130ndirilecek %10<\/strong> <strong>KDV<\/strong><\/li><li><strong>191.03.\u0130ndirilecek %20 KDV<\/strong><\/li><\/ul><p>Ayr\u0131ca, bir KDV&#8217;nin indirim konusu yap\u0131labilmesi i\u00e7in giderin veya mal al\u0131m\u0131n\u0131n i\u015fletme faaliyetlerine vergi kanunlar\u0131na g\u00f6re kabul edilmesi gerekmektedir.<\/p><p><strong><a href=\"https:\/\/mevzuapp.com\/kanunen-kabul-edilmeyen-giderler-nelerdir\/\" target=\"_blank\" rel=\"noopener\">Kanunen Kabul Edilmeyen Gider<\/a><\/strong> veya Al\u0131mlara ili\u015fkin \u00f6denen KDV&#8217;ler bu hesab\u0131n alt hesaplar\u0131nda takip edilemez.<\/p><p>Bu hesaba kaydedilen giderler, <strong><a href=\"https:\/\/mevzuapp.com\/kdv-beyannamesi-nasil-hazirlanir\/\" target=\"_blank\" rel=\"noopener\">KDV Beyannamesi<\/a> <\/strong>\u00fczerinden indirimler kulak\u00e7\u0131\u011f\u0131nda beyan edilirler.<\/p><p>Ayr\u0131ca, her ay sonu yap\u0131lacak KDV mahsup kayd\u0131 ile 191 hesab\u0131 kapat\u0131lmaktad\u0131r.<\/p><p>\u015eimdi, 191 \u0130ndirilecek KDV Hesab\u0131&#8217;n\u0131n nas\u0131l i\u015fledi\u011fini inceleyelim\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a668e99 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a668e99\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bbf21bb\" data-id=\"bbf21bb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ba7d437 elementor-widget elementor-widget-heading\" data-id=\"ba7d437\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">191 \u0130ndirilecek KDV Hesab\u0131 \u0130\u015fleyi\u015fi<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-930443e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"930443e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b42e2a\" data-id=\"7b42e2a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8a26a28 elementor-widget elementor-widget-text-editor\" data-id=\"8a26a28\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>191. \u0130ndirilecek KDV hesab\u0131 aktif bir hesap olup, bor\u00e7 taraf\u0131ndan artmakta alacak taraf\u0131ndan azalmaktad\u0131r.<\/p><ul><li>Ay i\u00e7erisinde i\u015fletme taraf\u0131ndan yap\u0131lan al\u0131mlara ili\u015fkin KDV tutarlar\u0131 hesab\u0131n bor\u00e7 taraf\u0131na i\u015flenir.<\/li><li>Ay sonlar\u0131 yap\u0131lan mahsup kayd\u0131nda ise 191. hesab\u0131 alacakland\u0131r\u0131larak kapat\u0131l\u0131r.<\/li><li>\u00d6rnek mahsup kay\u0131tlar\u0131 i\u00e7in: <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/19-diger-donen-varliklar-8847\/190-devreden-kdv-hesabi\/\" target=\"_blank\" rel=\"noopener\">KDV Mahsup Kayd\u0131 \u00d6rne\u011fi<\/a><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fb2c5ba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb2c5ba\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5dab080\" data-id=\"5dab080\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f0884c elementor-widget elementor-widget-heading\" data-id=\"4f0884c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">191 \u0130ndirilecek KDV Hesab\u0131 \u00d6rnek Sorular<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-266e041 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"266e041\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-845ec5f\" data-id=\"845ec5f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b65bf72 elementor-widget elementor-widget-text-editor\" data-id=\"b65bf72\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u015eimdi, 191 indirilecek KDV ile ilgili \u00f6rnek sorular\u0131 birlikte inceleyelim.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fd529ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd529ea\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-086335a\" data-id=\"086335a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e51e65f elementor-widget elementor-widget-heading\" data-id=\"e51e65f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Mal veya Gider \u0130\u00e7in \u00d6denen KDV \u00d6rnek Kay\u0131t<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5345e02 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5345e02\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-533a6ba\" data-id=\"533a6ba\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a837acf elementor-widget elementor-widget-text-editor\" data-id=\"a837acf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesi, y\u00f6netim ofisine, KDV hari\u00e7 100.000 TL tutar\u0131nda k\u0131rtasiye malzemesi al\u0131m\u0131 yapm\u0131\u015ft\u0131r. Al\u0131m\u0131n yar\u0131s\u0131 nakit yar\u0131s\u0131 ise \u00e7ek d\u00fczenlenerek yap\u0131lm\u0131\u015f olup KDV Oran\u0131 %20&#8217;dir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-796888a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"796888a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0fa72af\" data-id=\"0fa72af\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de1ec80 elementor-widget elementor-widget-text-editor\" data-id=\"de1ec80\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">770.Genel Y\u00f6netim Giderleri<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">100.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">191.\u0130ndirilecek KDV<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">20.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">100.Kasa<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">60.000<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">103. Verilen \u00c7ekler(-)<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">60.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-83de87a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"83de87a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-515e28a\" data-id=\"515e28a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-13e465c elementor-widget elementor-widget-text-editor\" data-id=\"13e465c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>A i\u015fletmesi, yapm\u0131\u015f oldu\u011fu k\u0131rtasiye malzemesi al\u0131m\u0131n\u0131 y\u00f6netim faaliyetlerinde kullanaca\u011f\u0131 i\u00e7in &#8220;770.Genel Y\u00f6netim Giderleri&#8221; hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kaydetmi\u015ftir.<\/li><li>100.000 TL * 0,20 = 20.000 TL&#8217;lik \u00d6denen KDV tutar\u0131 <strong>&#8220;191 \u0130ndirilecek KDV&#8221; <\/strong>hesab\u0131 bor\u00e7 taraf\u0131na kaydedilmi\u015ftir.<\/li><li>Yar\u0131s\u0131 nakit \u00f6dendi\u011fi i\u00e7in 60.000 TL&#8217;lik nakit \u00f6deme bir aktif hesap olan <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/100-kasa\/\" target=\"_blank\" rel=\"noopener\"><strong>&#8220;100.Kasa&#8221;<\/strong><\/a> hesab\u0131n\u0131n alacak taraf\u0131na kaydedilmi\u015ftir.<\/li><li>Unutmayal\u0131m ki aktif hesaplardaki \u00e7\u0131k\u0131\u015flar, alacak taraf\u0131na kaydedilerek bakiye azalt\u0131l\u0131r.<\/li><li>Ayr\u0131ca, al\u0131m\u0131n yar\u0131s\u0131 \u00e7ek d\u00fczenlenerek yap\u0131lm\u0131\u015ft\u0131.<\/li><li>Bu nedenle, bir pasif hesap olan <a href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/10-hazir-degerler\/103-verilen-cekler-ve-odeme-emirleri-hesabi\/\" target=\"_blank\" rel=\"noopener\"><strong>&#8220;103.Verilen \u00c7ekler ve \u00d6deme Emirleri (-) &#8221; <\/strong><\/a>hesab\u0131\u00a0 alacakland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li><li>Pasif karakterli bir hesap olan &#8220;103 verilen \u00e7ekler&#8221; bakiyesini artt\u0131rmak i\u00e7in alacak taraf\u0131na kay\u0131t yap\u0131lm\u0131\u015ft\u0131r.<\/li><li>103 hesab\u0131 aktifte bulunmas\u0131na ra\u011fmen pasif karakterli olup Aktif D\u00fczenleyici (-) bir hesapt\u0131r.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b721a01 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b721a01\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-53164e0\" data-id=\"53164e0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4dc9b41 elementor-widget elementor-widget-heading\" data-id=\"4dc9b41\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0130ndirilecek KDV Mahsup Kayd\u0131 \u00d6rne\u011fi<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-67db1e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67db1e7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0f80ee4\" data-id=\"0f80ee4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8c11188 elementor-widget elementor-widget-text-editor\" data-id=\"8c11188\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A i\u015fletmesinin ay sonu itibariyle KDV Hesaplar\u0131n\u0131 g\u00f6steren Kebir Kay\u0131tlar\u0131 a\u015fa\u011f\u0131da yer almaktad\u0131r.<\/p><p>KDV Mahsup kayd\u0131n\u0131 yap\u0131n\u0131z.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-52a2066 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52a2066\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-735c47c\" data-id=\"735c47c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-04c78e4 elementor-widget elementor-widget-text-editor\" data-id=\"04c78e4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>190<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>20.000<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-577bae9\" data-id=\"577bae9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b3369c3 elementor-widget elementor-widget-text-editor\" data-id=\"b3369c3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>191<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>16.000<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-81af919\" data-id=\"81af919\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-be66382 elementor-widget elementor-widget-text-editor\" data-id=\"be66382\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>391<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>10.000<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b1a0617 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b1a0617\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3962bc6\" data-id=\"3962bc6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29304f7 elementor-widget elementor-widget-text-editor\" data-id=\"29304f7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"601\" cellspacing=\"0\" cellpadding=\"7\"><tbody><tr valign=\"top\"><td bgcolor=\"#5b9bd5\" width=\"133\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"137\">\u00a0<\/td><td bgcolor=\"#5b9bd5\" width=\"138\"><p align=\"left\"><b>B<\/b><\/p><\/td><td bgcolor=\"#5b9bd5\" width=\"137\"><p align=\"left\"><b>A<\/b><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p align=\"left\">391. Hes. KDV<\/p><\/td><td width=\"137\">\u00a0<\/td><td width=\"138\"><p align=\"left\">10.000<\/p><\/td><td width=\"137\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"133\"><p>190. Dev. KDV<\/p><\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><td width=\"138\">\u00a06.000<\/td><td width=\"137\"><p align=\"left\">\u00a0<\/p><\/td><\/tr><tr valign=\"top\"><td width=\"133\">\u00a0<\/td><td width=\"137\"><p align=\"left\">191.\u0130nd. KDV<\/p><\/td><td width=\"138\">\u00a0<\/td><td width=\"137\"><p align=\"left\">16.000<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0f82c1e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0f82c1e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0392524\" data-id=\"0392524\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9024fd4 elementor-widget elementor-widget-text-editor\" data-id=\"9024fd4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Ay sonu mahsup kayd\u0131nda, 191 ve 391 hesaplar\u0131 ters kay\u0131t ile kapat\u0131l\u0131r.<\/p>\n<p>191 \u0130ndirilecek KDV hesab\u0131 bakiyesi 391 Hesaplanan KDV den fazla ise do\u011frudan KDV devreder ve fark kadar 190.Devreden KDV Hesab\u0131n\u0131n bor\u00e7 taraf\u0131na kay\u0131t yap\u0131l\u0131r.<\/p>\n<p>A\u015fa\u011f\u0131da mahsup sonras\u0131 T cetvellerinde hesap bakiyeleri g\u00f6zlemlerebilir..<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-76fe089 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"76fe089\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-f192d9b\" data-id=\"f192d9b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-622f8bc elementor-widget elementor-widget-text-editor\" data-id=\"622f8bc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>190<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>20.000<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><tr><td>6.000<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-1575cb0\" data-id=\"1575cb0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7013500 elementor-widget elementor-widget-text-editor\" data-id=\"7013500\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>191<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>16.000<\/td><td>\u00a0<\/td><td>16.000<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-d4cf136\" data-id=\"d4cf136\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-01a96f4 elementor-widget elementor-widget-text-editor\" data-id=\"01a96f4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table width=\"240\"><tbody><tr><td width=\"93\">\u00a0<\/td><td width=\"42\"><strong>391<\/strong><\/td><td width=\"105\">\u00a0<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>\u00a0<\/td><td><strong>A<\/strong><\/td><\/tr><tr><td>10.000<\/td><td>\u00a0<\/td><td>10.000<\/td><\/tr><tr><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3c53dc2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3c53dc2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a4bc23f\" data-id=\"a4bc23f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d000b32 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"d000b32\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"http:\/\/img.eba.gov.tr\/305\/159\/eb8\/3e0\/4a2\/e54\/c7e\/b03\/bf8\/c33\/b33\/86f\/836\/542\/001\/305159eb83e04a2e54c7eb03bf8c33b3386f836542001.pdf?name=MUHASEBE%20II%20HESAP%20PLANI.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Tek D\u00fczen Hesap Plan\u0131<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ff7d1ce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff7d1ce\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7bd8f04\" data-id=\"7bd8f04\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4abd6a8 elementor-widget elementor-widget-docly_info_box\" data-id=\"4abd6a8\" data-element_type=\"widget\" data-widget_type=\"docly_info_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"community-box\">\r\n                            <div class=\"icon-container\">\r\n                    <img fetchpriority=\"high\" decoding=\"async\" width=\"6912\" height=\"3456\" src=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/190-Devreden-KDV-Hesabi.png\" class=\"attachment-full size-full\" alt=\"190 Devreden KDV Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/190-Devreden-KDV-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/190-Devreden-KDV-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/190-Devreden-KDV-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/190-Devreden-KDV-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/190-Devreden-KDV-Hesabi-20x10.png 20w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/190-Devreden-KDV-Hesabi-32x16.png 32w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/190-Devreden-KDV-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/03\/190-Devreden-KDV-Hesabi-2048x1024.png 2048w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a  class=\"details-link\">\r\n                        190 Devreden KDV <i class=\"arrow_right\"><\/i>\r\n                    <\/a>\r\n                            <\/div>\r\n        <\/div>\r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-0b71aba\" data-id=\"0b71aba\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5cfc130 elementor-widget elementor-widget-docly_info_box\" data-id=\"5cfc130\" data-element_type=\"widget\" data-widget_type=\"docly_info_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"community-box\">\r\n                            <div class=\"icon-container\">\r\n                    <img decoding=\"async\" width=\"6912\" height=\"3456\" src=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/04\/192-diger-KDV-Hesabi.png\" class=\"attachment-full size-full\" alt=\"192 di\u011fer KDV Hesab\u0131\" srcset=\"https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/04\/192-diger-KDV-Hesabi.png 6912w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/04\/192-diger-KDV-Hesabi-300x150.png 300w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/04\/192-diger-KDV-Hesabi-1024x512.png 1024w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/04\/192-diger-KDV-Hesabi-768x384.png 768w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/04\/192-diger-KDV-Hesabi-20x10.png 20w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/04\/192-diger-KDV-Hesabi-32x16.png 32w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/04\/192-diger-KDV-Hesabi-1536x768.png 1536w, https:\/\/mevzuapp.com\/sozluk\/wp-content\/uploads\/2025\/04\/192-diger-KDV-Hesabi-2048x1024.png 2048w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>                <\/div>\r\n                        <div class=\"community-content\">\r\n                                                    <a target=\"_blank\"href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/19-diger-donen-varliklar-8847\/192-diger-kdv-hesabi\/\" class=\"details-link\">\r\n                        192 Di\u011fer KDV Hesab\u0131 <i class=\"arrow_right\"><\/i>\r\n                    <\/a>\r\n                            <\/div>\r\n        <\/div>\r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>191 indirilecek KDV hesab\u0131, i\u015fletmelerin yapm\u0131\u015f oldu\u011fu al\u0131mlar nedeniyle \u00f6dedikleri KDV tutarlar\u0131n\u0131n kaydedildi\u011fi hesapt\u0131r. \u0130\u015fletme herhangi bir al\u0131m yapt\u0131\u011f\u0131 zaman, e\u011fer al\u0131nan mal veya hizmet KDV&#8217;den istisna de\u011filse, KDV \u00f6derler.\u00a0 Bu durumda al\u0131ma ili\u015fkin KDV 191 \u0130ndirilecek KDV hesab\u0131n\u0131n borcuna i\u015flenmelidir. Ayr\u0131ca, baz\u0131 durumlarda ise al\u0131mlara ili\u015fkin KDV Oranlar\u0131 farkl\u0131l\u0131k te\u015fkil etmektedir. Bu nedenle, g\u00fcncel [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8932,"parent":8847,"menu_order":3,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-8930","docs","type-docs","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>191 \u0130ndirilecek KDV Hesab\u0131 - \u0130\u015fleyi\u015fi - \u00d6rnek Sorular - KDV Tahakkukuk Mevzuapp S\u00f6zl\u00fck<\/title>\n<meta name=\"description\" content=\"191 \u0130ndirilecek KDV Hesab\u0131 - 191 indirilecek KDV hangi hesapta izlenir? - 191 ve 391 hesaplar\u0131 nas\u0131l kapat\u0131l\u0131r? - \u00d6rnek Soru ve \u00c7\u00f6z\u00fcmleri\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mevzuapp.com\/sozluk\/docs\/1-2\/19-diger-donen-varliklar-8847\/191-indirilecek-kdv-hesabi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"191 \u0130ndirilecek KDV Hesab\u0131 - \u0130\u015fleyi\u015fi - \u00d6rnek Sorular - KDV Tahakkukuk Mevzuapp S\u00f6zl\u00fck\" \/>\n<meta property=\"og:description\" content=\"191 \u0130ndirilecek KDV Hesab\u0131 - 191 indirilecek KDV hangi hesapta izlenir? 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