{"id":72106,"date":"2023-12-29T11:56:34","date_gmt":"2023-12-29T10:56:34","guid":{"rendered":"https:\/\/blog.hellotax.com\/blog\/?p=72106"},"modified":"2023-12-29T11:57:33","modified_gmt":"2023-12-29T10:57:33","slug":"dropshipping-ve-kdv","status":"publish","type":"post","link":"https:\/\/hellotax.com\/blog\/dropshipping-ve-kdv\/","title":{"rendered":"Dropshipping ve KDV: \u00f6rnekler, \u00f6zel d\u00fczenlemeler ve istisnalar"},"content":{"rendered":"\n<p><meta charset=\"utf-8\">Dropshipping, \u00fcr\u00fcnler yaln\u0131zca son m\u00fc\u015fteriye sat\u0131ld\u0131ktan sonra tedarik\u00e7iden sat\u0131n al\u0131nd\u0131\u011f\u0131 i\u00e7in perakendecilerin b\u00fcy\u00fck yat\u0131r\u0131mlar yapmadan bir i\u015f kurmas\u0131na ve y\u00fcr\u00fctmesine olanak tan\u0131yan bir teslimat veya sipari\u015f kar\u015f\u0131lama y\u00f6ntemidir. Ancak stoksuz sat\u0131\u015f, \u00f6zellikle KDV s\u00f6z konusu oldu\u011funda baz\u0131 zorluklar\u0131 da beraberinde getirir. A\u015fa\u011f\u0131daki makalede stoksuz sat\u0131\u015f yaparken KDV a\u00e7\u0131s\u0131ndan nelere dikkat etmeniz gerekti\u011fini \u00f6\u011freneceksiniz. Ayr\u0131ca, dropshipping plan\u0131n\u0131z\u0131 tehlikeye ataca\u011f\u0131 i\u00e7in OSS&#8217;nin dropshipper&#8217;lar i\u00e7in neden bir se\u00e7enek olmad\u0131\u011f\u0131n\u0131 da a\u00e7\u0131klayaca\u011f\u0131z.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/12\/Dropshipping-Image-1-1-1024x536.jpg\" alt=\"\" class=\"wp-image-71284\" srcset=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/12\/Dropshipping-Image-1-1-1024x536.jpg 1024w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/12\/Dropshipping-Image-1-1-300x157.jpg 300w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/12\/Dropshipping-Image-1-1-768x402.jpg 768w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/12\/Dropshipping-Image-1-1.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-kdv-hukukunda-dropshipping-in-tanimi\"><strong>KDV hukukunda dropshipping&#8217;in tan\u0131m\u0131<\/strong><\/h2>\n\n\n\n<p>Dropshipping, do\u011frudan sat\u0131\u015f veya drop shipping olarak da bilinir. Ancak KDV a\u00e7\u0131s\u0131ndan bak\u0131ld\u0131\u011f\u0131nda <a href=\"https:\/\/hellotax.com\/blog\/taxation\/dropshipping\/\">dropshipping<\/a> bir &#8220;zincirleme i\u015flem &#8220;dir. Zincir i\u015flemler, en az \u00fc\u00e7 ki\u015finin dahil oldu\u011fu ve sevkiyat\u0131n ilk giri\u015fimciden son m\u00fc\u015fteriye yap\u0131ld\u0131\u011f\u0131 KDV&#8217;ye tabi bir \u00fcr\u00fcnle yap\u0131lan t\u00fcm i\u015flemler olarak tan\u0131mlan\u0131r.<\/p>\n\n\n\n<p>Dropshipping&#8217;de durum tam olarak budur, \u00e7\u00fcnk\u00fc dropshipper, tedarik\u00e7i ve \u00fcretici ile son m\u00fc\u015fteri aras\u0131nda bir arac\u0131 g\u00f6revi g\u00f6r\u00fcr, ancak zincir i\u015flemlerin KDV tan\u0131m\u0131na g\u00f6re, birka\u00e7 arac\u0131 da dahil olabilir.<\/p>\n\n\n\n<p>Zincirleme i\u015flemlerin alternatifi, ister online ister sabit olsun, geleneksel perakendeciliktir. Bu durumda, \u00e7evrimi\u00e7i perakendeci \u00fcr\u00fcnleri \u00f6nceden sat\u0131n al\u0131r, depolar ve do\u011frudan son m\u00fc\u015fteriye satar ve g\u00f6nderir. Ancak her iki durumda da i\u015flemler genellikle KDV&#8217;ye tabidir.<\/p>\n\n\n\n<p>Dropshipping de\u011fil de klasik perakendecilikte, perakendeci \u00fcr\u00fcnlerini \u00fcreticiden sat\u0131n al\u0131r ve ancak daha sonra satar ve g\u00f6nderir. Bu durumda, Almanya&#8217;daki \u00fcreticiden yap\u0131lan sat\u0131n alma i\u015flemi tipik olarak %19 oran\u0131nda vergilendirilir, ancak duruma ba\u011fl\u0131 olarak di\u011fer oranlar da uygulanabilir ve perakendeci bunu girdi vergisi olarak raporlayabilir.<\/p>\n\n\n\n<p>Perakendeci daha sonra \u00fcr\u00fcnleri Fransa&#8217;ya g\u00f6nderecektir. KDV a\u00e7\u0131s\u0131ndan, bu i\u015flemi ger\u00e7ekle\u015ftirmek i\u00e7in \u00fc\u00e7 se\u00e7enek olacakt\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Giri\u015fimcinin AB \u00e7ap\u0131ndaki s\u0131n\u0131r \u00f6tesi cirosu AB \u00e7ap\u0131ndaki <a href=\"https:\/\/hellotax.com\/blog\/taxation\/vat-threshold\/\">teslim e\u015fi\u011finin<\/a> alt\u0131ndaysa, i\u015flem Alman KDV oran\u0131 olan %19 \u00fczerinden vergilendirilir ve Alman KDV beyannamesinde listelenir.<\/li><li>Giri\u015fimcinin AB \u00e7ap\u0131ndaki s\u0131n\u0131r \u00f6tesi cirosu AB \u00e7ap\u0131ndaki teslimat e\u015fi\u011finin \u00fczerindeyse, i\u015flem Frans\u0131z KDV oran\u0131 olan %20 \u00fczerinden vergilendirilecek ve Frans\u0131z KDV beyannamesinde listelenecektir. Bunun i\u00e7in sat\u0131c\u0131n\u0131n Fransa&#8217;da KDV kayd\u0131 yapt\u0131rmas\u0131 gerekmektedir.<\/li><li>Sat\u0131c\u0131 One-Stop-Shop&#8217;u kullan\u0131rsa, toplam ciroya bak\u0131lmaks\u0131z\u0131n %20&#8217;lik Frans\u0131z KDV oran\u0131 kullan\u0131l\u0131r. Ancak, i\u015flem OSS raporunda listelenir ve ek bir KDV kayd\u0131 gerekmez.<\/li><\/ul>\n\n\n\n<div class=\"wp-block-group has-background\" style=\"background-color:#a5daff\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"has-text-align-center has-background has-large-font-size\" style=\"background-color:#a5daff\"><strong><strong><strong>Hellotax dropshipping konusunda size nas\u0131l yard\u0131mc\u0131 olabilir?<\/strong><\/strong><\/strong><\/p>\n\n\n\n<p>KDV uzmanlar\u0131m\u0131zla yapaca\u011f\u0131n\u0131z \u00fccretsiz bir g\u00f6r\u00fc\u015fme s\u0131ras\u0131nda KDV d\u00fczenlemelerine nas\u0131l uyumlu hale gelebilece\u011finizi a\u00e7\u0131klayaca\u011f\u0131z. Dropshipper&#8217;lar i\u00e7in One-Stop-Shop&#8217;un (OSS) uygulanabilir bir se\u00e7enek olmad\u0131\u011f\u0131n\u0131 belirtmek \u00f6nemlidir. Yayg\u0131n yanl\u0131\u015f anlamalar\u0131n aksine, sat\u0131\u015flar\u0131n\u0131z\u0131 ger\u00e7ekle\u015ftirdi\u011finiz \u00fclkelerde yaln\u0131zca yerel KDV <a href=\"https:\/\/hellotax.com\/vat-solution\/\">kay\u0131tlar\u0131 ve devam eden KDV ba\u015fvurular\u0131<\/a> sizi KDV uyumlu hale getirecektir, Bug\u00fcn bir telefon g\u00f6r\u00fc\u015fmesi yap\u0131n!<\/p>\n<\/div><\/div>\n\n\n<div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2023\/11\/Furkan.jpeg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Neden hellotax'\u0131 Se\u00e7melisiniz?<\/h3><ul>\n<li><span style=\"font-weight: 400;\">Uzman Rehberli\u011fi: T\u00fcrk KDV s\u00fcre\u00e7lerinde uzmanlar da dahil olmak \u00fczere \u00e7ok dilli ekibimizin uzmanl\u0131\u011f\u0131ndan yararlan\u0131n. <\/span><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\"><span style=\"font-weight: 400;\">Bizi bug\u00fcn aray\u0131n<\/span><\/a><\/li>\n<li><span style=\"font-weight: 400;\">\u00d6zel \u00c7\u00f6z\u00fcmler: \u0130ster deneyimli bir sat\u0131c\u0131 ister \u00e7evrimi\u00e7i pazarda yeni olun, hizmetlerimiz i\u015f ihtiya\u00e7lar\u0131n\u0131za uyacak \u015fekilde \u00f6zelle\u015ftirilmi\u015ftir.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u015eeffaf S\u00fcre\u00e7ler: Yaz\u0131l\u0131m\u0131m\u0131z, KDV uyumluluk durumunuzun \u015feffaf bir g\u00f6r\u00fcn\u00fcm\u00fcn\u00fc sunarak size huzur ve kontrol sa\u011flar.<\/span><\/li>\n<\/ul>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Dropshipping i\u00e7in KDV y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc&nbsp;<\/strong><\/h2>\n\n\n\n<p>Bir \u015firket sat\u0131\u015f yapt\u0131\u011f\u0131nda her zaman <a href=\"https:\/\/hellotax.com\/blog\/vat-rates-in-europe-2023-definition-actual-value-added-tax-rates\/\">KDV<\/a> \u00f6denmesi gerekir. \u0130lk bak\u0131\u015fta bu kula\u011fa olduk\u00e7a basit gelse de KDV y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc karma\u015f\u0131kla\u015ft\u0131ran birka\u00e7 istisna ve \u00f6zel d\u00fczenleme vard\u0131r. KDV&#8217;nin \u00f6denmesi gerekip gerekmedi\u011fi ve ne kadar \u00f6denece\u011fi \u00e7e\u015fitli fakt\u00f6rlere ba\u011fl\u0131 olabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00dcr\u00fcn tipleri<\/li><li>M\u00fc\u015fteriler<\/li><li>M\u00fc\u015fterilerin konumu<\/li><li>\u015eirketin y\u0131ll\u0131k cirosu<\/li><\/ul>\n\n\n\n<p>\u00dcr\u00fcnlerin t\u00fcr\u00fc, m\u00fc\u015fteriler ve \u015firketin y\u0131ll\u0131k cirosu her zaman bir rol oynar. Baz\u0131 \u00fcr\u00fcnler bir\u00e7ok \u00fclkede indirimli KDV oranlar\u0131na tabidir, genellikle \u015firketlere ve \u00f6zel \u015fah\u0131slara yap\u0131lan sat\u0131\u015flar aras\u0131nda bir ayr\u0131m yap\u0131l\u0131r ve bir\u00e7ok \u00fclkede d\u00fc\u015f\u00fck sat\u0131\u015flar\u0131 olan giri\u015fimciler i\u00e7in \u00f6zel d\u00fczenlemeler vard\u0131r. Ancak dropshipping&#8217;de m\u00fc\u015fteri ve tedarik\u00e7inin konumlar\u0131 da \u00f6nemlidir.<\/p>\n\n\n\n<p>Teslimatlara ili\u015fkin klasik <em>yer kural\u0131na <\/em>g\u00f6re, teslimat yeri m\u00fc\u015fteriye yap\u0131lan ta\u015f\u0131man\u0131n ba\u015flad\u0131\u011f\u0131 yerdir. Buna kar\u015f\u0131l\u0131k, <em>posta sipari\u015fi teslim kurallar\u0131na <\/em>g\u00f6re, teslim yeri m\u00fc\u015fteriye yap\u0131lan ta\u015f\u0131man\u0131n bitti\u011fi yerdir, yani m\u00fc\u015fterinin kendi \u00fclkesidir. Teslim yeri, uygulanacak KDV oranlar\u0131n\u0131 ve takip edilecek KDV d\u00fczenlemelerini belirler. Ancak, stoksuz sat\u0131\u015f veya zincirleme i\u015flemler resmi olarak birden fazla teslimattan olu\u015fur ve bu nedenle baz\u0131 istisnalar i\u00e7erir. Bunlar en iyi \u015fekilde birka\u00e7 \u00f6rnekle a\u00e7\u0131klanabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2021&#8217;de KDV de\u011fi\u015fiklikleri<\/strong><\/h2>\n\n\n\n<p>Ancak \u00f6nce baz\u0131 KDV de\u011fi\u015fikliklerinin tart\u0131\u015f\u0131lmas\u0131 gerekiyor. \u00c7\u00fcnk\u00fc Temmuz 2021&#8217;de AB \u00e7ap\u0131nda KDV yasas\u0131 g\u00fcncellendi. A\u015fa\u011f\u0131daki de\u011fi\u015fiklikler, Avrupa&#8217;daki \u00f6zel m\u00fc\u015fterilerle yap\u0131lan t\u00fcm s\u0131n\u0131r \u00f6tesi i\u015flemleri ve dolay\u0131s\u0131yla yaln\u0131zca normal posta sipari\u015fi \u015firketlerini de\u011fil, ayn\u0131 zamanda dropshipper&#8217;lar\u0131 da etkilemektedir.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>B2C posta sipari\u015fi i\u015fi i\u00e7in, a\u015f\u0131lmas\u0131 halinde ilgili \u00fclkede KDV kayd\u0131 zorunlulu\u011funa yol a\u00e7an \u00fclkeye \u00f6zg\u00fc teslimat e\u015fikleri, sat\u0131c\u0131lar\u0131n nihai m\u00fc\u015fterilerinin bulundu\u011fu t\u00fcm \u00fclkelerde KDV kayd\u0131 yapt\u0131rmas\u0131 gereken AB \u00e7ap\u0131nda bir teslimat e\u015fi\u011fi ile de\u011fi\u015ftirilmi\u015ftir.<\/li><li>Alternatif olarak, sat\u0131c\u0131lar One-Stop-Shop (OSS) i\u00e7in kay\u0131t yapt\u0131rabilirler. B\u00f6ylece t\u00fcm AB yabanc\u0131 KDV kay\u0131tlar\u0131 ge\u00e7ersiz hale gelir ve i\u015flemler ana \u00fclkede tek tip bir OSS raporu arac\u0131l\u0131\u011f\u0131yla ger\u00e7ekle\u015ftirilir. Ancak, mallar\u0131n di\u011fer AB \u00fclkelerinde depolanmas\u0131 durumunda kay\u0131tlar hala gereklidir.<\/li><li>&nbsp;Almanya&#8217;da azami 22 Euroluk mal de\u011feriyle belirlenen s\u0131n\u0131r gibi ithalat KDV s\u0131n\u0131rlar\u0131 de\u011fi\u015ftirilmeden kald\u0131r\u0131lm\u0131\u015ft\u0131r. \u015eu andan itibaren, de\u011ferine bak\u0131lmaks\u0131z\u0131n t\u00fcm mallar Avrupa Birli\u011fi&#8217;ne ithal edildi\u011finde ithalat KDV&#8217;sine tabidir. <a href=\"https:\/\/hellotax.com\/blog\/taxation\/vat-rate\/\">Import-One-Stop-Shop (IOSS)<\/a>, AB genelinde ithalat KDV&#8217;sinin raporlanmas\u0131n\u0131 basitle\u015ftirmenin bir yolunu sunuyor.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Senaryo 1: Tek bir \u00fclkede stoksuz sat\u0131\u015fta KDV<\/strong><\/h3>\n\n\n\n<p>KDV durumu, ilgili t\u00fcm taraflar tek bir \u00fclkede yerle\u015fik oldu\u011funda, \u00f6rne\u011fin tedarik\u00e7i, dropshipper ve son m\u00fc\u015fteri Almanya&#8217;da ya\u015fad\u0131\u011f\u0131nda veya kay\u0131tl\u0131 oldu\u011funda en kolay olan\u0131d\u0131r. Bu durumda, t\u00fcm faturalar Alman KDV oranlar\u0131n\u0131 i\u00e7erir. Ancak dropshipper, tedarik\u00e7i taraf\u0131ndan hesaplanan KDV&#8217;yi Alman KDV beyannamesinde girdi vergisi olarak d\u00fc\u015febilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Senaryo 2: Ana \u00fclkeden teslimat ile stoksuz sat\u0131\u015f i\u00e7in KDV<\/strong><\/h3>\n\n\n\n<p>Bu \u00f6rnekte, bir Alman dropshipper, bir Frans\u0131z nihai m\u00fc\u015fteriye normal KDV oranlar\u0131na tabi \u00fcr\u00fcnler satmaktad\u0131r. \u00dcr\u00fcnlerini Almanya&#8217;daki bir tedarik\u00e7iden temin etmektedir.<\/p>\n\n\n\n<p>Klasik dropshipping&#8217;de Alman \u00fcretici veya tedarik\u00e7i mallar\u0131 do\u011frudan Fransa&#8217;daki son m\u00fc\u015fteriye g\u00f6nderir ve bu nedenle zincirleme i\u015flemin ilk halkas\u0131n\u0131 olu\u015fturur. Nihai m\u00fc\u015fteri Avrupa&#8217;da bulundu\u011fundan ve sevkiyat ulusal s\u0131n\u0131rlar\u0131 a\u015ft\u0131\u011f\u0131ndan, bu teslimat topluluk i\u00e7i bir sevkiyat olarak kabul edilir ve bu nedenle vergiden muaft\u0131r. Bu nedenle, tedarik\u00e7iden dropshipper&#8217;a g\u00f6nderilen fatura da herhangi bir KDV i\u00e7ermez ve dropshipper girdi vergisini d\u00fc\u015femez.<\/p>\n\n\n\n<p>\u015eimdi ikinci halka, dropshipper, bir arac\u0131 olarak devreye giriyor. Faturan\u0131n tedarik\u00e7isi olarak zincirleme i\u015flemlerde resmi olarak bir tedarik\u00e7i olarak da kabul edilir. Bu bir zincirleme i\u015flem oldu\u011fundan, teslimat e\u015fi\u011fi d\u00fczenlemesi burada ge\u00e7erli de\u011fildir. Bu nedenle, son m\u00fc\u015fteriye kesilen fatura derhal %20&#8217;lik Frans\u0131z KDV oran\u0131n\u0131 i\u00e7ermelidir. Bu nedenle dropshipper Fransa&#8217;da KDV kayd\u0131 yapt\u0131rmal\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#a5daff\">Bu durumda bir Frans\u0131z KDV kayd\u0131na ihtiyac\u0131n\u0131z olacakt\u0131r. Hellotax, Frans\u0131z KDV iadeleriniz konusunda size yard\u0131mc\u0131 olabilir. Elbette dropshipper&#8217;\u0131n da kendi \u00fclkesi Almanya&#8217;da d\u00fczenli KDV beyannamesi vermesi gerekecektir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Senaryo 3: Ba\u015fka bir AB \u00fclkesinden teslim edilen dropshipping i\u00e7in KDV<\/strong><\/h3>\n\n\n\n<p>Dropshipping genellikle \u00fc\u00e7 farkl\u0131 \u00fclkeden \u00fc\u00e7 taraf\u0131 da i\u00e7erir. \u00d6rne\u011fin, Alman bir dropshipper bir \u00fcr\u00fcn\u00fc Polonyal\u0131 bir tedarik\u00e7iden al\u0131p Frans\u0131z bir m\u00fc\u015fteriye satabilir. Bu durumda da tedarik\u00e7iden ve dropshipper&#8217;dan gelen fatura KDV&#8217;yi i\u00e7ermez. Her iki giri\u015fimci de farkl\u0131 AB \u00fclkelerinde yerle\u015fik oldu\u011fundan ve bu bir B2B i\u015flemi oldu\u011fundan, KDV <a href=\"https:\/\/hellotax.com\/blog\/taxation\/reverse-charge\/\">ters \u00fccret prosed\u00fcr\u00fc<\/a> kullan\u0131larak i\u015flenir.<\/p>\n\n\n\n<p>KDV yaln\u0131zca nihai m\u00fc\u015fterinin bulundu\u011fu yerde, yani Fransa&#8217;da uygulanacakt\u0131r.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#a5daff\">Daha \u00f6nce oldu\u011fu gibi, bir Frans\u0131z KDV kimli\u011fine ihtiyac\u0131n\u0131z olacak. hellotax kay\u0131t ve KDV iadelerinizle ilgilenecektir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Senaryo 4: Yurt d\u0131\u015f\u0131ndan teslimat ile stoksuz sat\u0131\u015f i\u00e7in KDV<\/strong><\/h3>\n\n\n\n<p>AB d\u0131\u015f\u0131ndaki \u00fcreticilerden Avrupa&#8217;daki m\u00fc\u015fterilere \u00fcr\u00fcn dropshipping yaparken, KDV uyumlulu\u011fu ek bir karma\u015f\u0131kl\u0131k katman\u0131 kazan\u0131r. Mallar Avrupa Birli\u011fi&#8217;ne girdikten sonra, s\u0131n\u0131rda g\u00fcmr\u00fck vergileri ve har\u00e7lar\u0131n kimin taraf\u0131ndan \u00f6denece\u011fi sorusu \u00f6nem kazanmaktad\u0131r.<\/p>\n\n\n\n<p>KDV ve g\u00fcmr\u00fck \u00f6demelerine ili\u015fkin sorumluluk, kimin kay\u0131tl\u0131 ithalat\u00e7\u0131 olarak belirlendi\u011fine ba\u011fl\u0131d\u0131r. Baz\u0131 durumlarda, nihai m\u00fc\u015fteri bu sorumlulu\u011fu \u00fcstlenebilir ve gerekli \u00fccretleri bir nakliye \u015firketi arac\u0131l\u0131\u011f\u0131yla \u00f6deyebilir. Bu konuda her zaman taraflarca mutab\u0131k kal\u0131nmal\u0131d\u0131r. Aksi takdirde m\u00fc\u015fteriler kendilerini daha \u00f6nce haberdar edilmeden ekstra vergi ve g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fcklerini \u00f6demek zorunda bulabilirler.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#a5daff\">Senaryolar\u0131 ba\u015fa \u00e7\u0131k\u0131lamayacak kadar karma\u015f\u0131k m\u0131 buluyorsunuz? Bug\u00fcn <a href=\"https:\/\/hellotax.com\/contact-us\/\">bize ula\u015f\u0131n<\/a> ve s\u00fcre\u00e7 boyunca size sorunsuz bir \u015fekilde rehberlik edelim. Dropshipper&#8217;lar i\u00e7in KDV uyumlulu\u011fu konusunda uzman\u0131z.<\/p>\n\n\n<div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2023\/11\/Furkan.jpeg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Neden hellotax'\u0131 Se\u00e7melisiniz?<\/h3><ul>\n<li><span style=\"font-weight: 400;\">Uzman Rehberli\u011fi: T\u00fcrk KDV s\u00fcre\u00e7lerinde uzmanlar da dahil olmak \u00fczere \u00e7ok dilli ekibimizin uzmanl\u0131\u011f\u0131ndan yararlan\u0131n. <\/span><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\"><span style=\"font-weight: 400;\">Bizi bug\u00fcn aray\u0131n<\/span><\/a><\/li>\n<li><span style=\"font-weight: 400;\">\u00d6zel \u00c7\u00f6z\u00fcmler: \u0130ster deneyimli bir sat\u0131c\u0131 ister \u00e7evrimi\u00e7i pazarda yeni olun, hizmetlerimiz i\u015f ihtiya\u00e7lar\u0131n\u0131za uyacak \u015fekilde \u00f6zelle\u015ftirilmi\u015ftir.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u015eeffaf S\u00fcre\u00e7ler: Yaz\u0131l\u0131m\u0131m\u0131z, KDV uyumluluk durumunuzun \u015feffaf bir g\u00f6r\u00fcn\u00fcm\u00fcn\u00fc sunarak size huzur ve kontrol sa\u011flar.<\/span><\/li>\n<\/ul>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Avrupa&#8217;da KDV oranlar\u0131<\/strong><\/h2>\n\n\n\n<p>Avrupa \u00fclkelerinde KDV s\u00f6z konusu oldu\u011funda, ilk olarak fiziksel ve dijital \u00fcr\u00fcnler aras\u0131nda bir ayr\u0131m yap\u0131l\u0131r. \u0130lki, giyim ve elektronik gibi paketlenmi\u015f ve g\u00f6nderilmi\u015f \u00fcr\u00fcnlerdir. \u0130kincisine \u00f6rnek olarak e-kitaplar, m\u00fczik indirmeleri, stok foto\u011fraflar ve web seminerleri verilebilir.<\/p>\n\n\n\n<p>Ancak dropshipping i\u00e7in yaln\u0131zca fiziksel \u00fcr\u00fcnlerin KDV oranlar\u0131 ge\u00e7erlidir. Ayr\u0131ca, KDV oranlar\u0131 belirli \u00fcr\u00fcn kategorileri aras\u0131nda farkl\u0131l\u0131k g\u00f6sterir. \u00d6rne\u011fin Almanya&#8217;da kitaplar ve yiyecekler i\u00e7in indirimli vergi oranlar\u0131 uygulanmaktad\u0131r. Bununla birlikte, her AB \u00fclkesinin dekorasyon, \u00e7al\u0131\u015fma materyalleri ve daha fazlas\u0131 i\u00e7in uygulanan kendi indirimli vergi oranlar\u0131 vard\u0131r.<\/p>\n\n\n\n<p>Yak\u0131n zamana kadar, dropshipper&#8217;lar di\u011fer AB \u00fclkelerinde bulunan nihai t\u00fcketicilerle yapt\u0131klar\u0131 i\u015flemlere yerel KDV oranlar\u0131n\u0131 ekleyebiliyorlard\u0131. B2C posta sipari\u015fi i\u015fi i\u00e7in \u00fclkeye \u00f6zg\u00fc, \u00e7o\u011funlukla \u00e7ok y\u00fcksek teslimat e\u015fikleri uygulan\u0131yordu. \u00dclkeye \u00f6zg\u00fc e\u015fikler, \u00f6rne\u011fin 100.000 Euroluk Hollanda e\u015fi\u011fi a\u015f\u0131ld\u0131ktan sonra, yaln\u0131zca o \u00fclkedeki m\u00fc\u015fterilere yap\u0131lan sat\u0131\u015flarda \u00fclkeye \u00f6zg\u00fc KDV oranlar\u0131n\u0131n uygulanmas\u0131 gerekiyordu. Bu durum 1 Temmuz 2021&#8217;de de\u011fi\u015fti.<\/p>\n\n\n\n<p>O g\u00fcn, \u00fclkeye \u00f6zg\u00fc teslimat e\u015fiklerinin yerini AB \u00e7ap\u0131nda, sadece 10.000 Euroluk d\u00fc\u015f\u00fck bir e\u015fik ald\u0131. Bu s\u0131n\u0131ra t\u00fcm s\u0131n\u0131r \u00f6tesi B2C i\u015flemleri birle\u015ftirilerek ula\u015f\u0131l\u0131r ve bu nedenle \u00e7ok daha erken a\u015f\u0131l\u0131r. Klasik posta sipari\u015fi \u015firketleri ve dropshipper&#8217;lar i\u00e7in bu, art\u0131k AB KDV oranlar\u0131yla daha s\u0131k u\u011fra\u015fmak zorunda olduklar\u0131 anlam\u0131na geliyor. Sat\u0131\u015f sisteminiz, KDV d\u00fczenlemelerini ve \u00fclkeye \u00f6zg\u00fc vergi oranlar\u0131n\u0131, hem normal hem de t\u00fcm indirimli olanlar\u0131 e\u015fle\u015ftirebilmelidir Sat\u0131c\u0131lar ve dropshipper&#8217;lar da fiyatlar\u0131n\u0131 ayarlamak zorundad\u0131r. \u00d6rne\u011fin, Alman m\u00fc\u015fterilerden yaln\u0131zca %19 KDV al\u0131n\u0131rken, Macar m\u00fc\u015fteriler %27 \u00f6demektedir. Sat\u0131c\u0131n\u0131n di\u011fer ilgili AB \u00fclkesinde de KDV kayd\u0131 yapt\u0131rmas\u0131 gerekti\u011fini unutmay\u0131n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Dropshipperlar ve OSS i\u00e7in KDV Kimlikleri<\/strong><\/h2>\n\n\n\n<p>Posta sipari\u015fi i\u00e7in teslimat e\u015fi\u011fi revize edildi\u011finden ve One-Stop-Shop uygulamaya konuldu\u011fundan beri burada \u00e7ok \u015fey de\u011fi\u015fti. Avrupal\u0131 \u00f6zel m\u00fc\u015fterilerle s\u0131n\u0131r \u00f6tesi i\u015flem yapan dropshipper&#8217;lar art\u0131k m\u00fc\u015fterilerinin bulundu\u011fu t\u00fcm AB \u00fclkelerinde KDV kayd\u0131 yapt\u0131rmak ve KDV kimlik numaras\u0131 (KDV ID) almak zorundad\u0131r.<\/p>\n\n\n\n<p>Bir\u00e7ok yerel muhasebeci ve vergi uyum hizmetleri yanl\u0131\u015f tavsiyelerde bulundu\u011fundan, dropshipper&#8217;lar\u0131n KDV y\u00fck\u00fcml\u00fcl\u00fckleri i\u00e7in OSS kullanmalar\u0131 yayg\u0131n bir uygulama haline gelmi\u015ftir.<\/p>\n\n\n\n<p>Bu makalede a\u00e7\u0131kland\u0131\u011f\u0131 \u00fczere, mevcut kurallara g\u00f6re sat\u0131\u015f yapmay\u0131 planlad\u0131\u011f\u0131n\u0131z her bir AB \u00fclkesinde KDV kayd\u0131 yapt\u0131rman\u0131z gerekece\u011finden, bu sizi uyumlu hale getirmeyecektir. Daha ayr\u0131nt\u0131l\u0131 bilgi i\u00e7in l\u00fctfen <a href=\"https:\/\/hellotax.com\/blog\/dropshipping-and-oss\/\">dropshipping ve OSS<\/a> hakk\u0131nda konuyu tamamen geli\u015ftiren bu makaleyi okuyun&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>IOSS ile stoksuz sat\u0131\u015f yaparken KDV&#8217;yi i\u00e7e aktarma<\/strong><\/h2>\n\n\n\n<p>Son t\u00fcketicilere mal satarken fiyata eklenmesi gereken normal KDV, dropshipper&#8217;lar\u0131n endi\u015felenmesi gereken tek KDV de\u011fildir. Dropshipping i\u015f modeli genellikle yabanc\u0131, ama \u00f6zellikle \u00c7inli tedarik\u00e7ilerle ili\u015fkilendirilir &#8211; ve bunun iyi bir nedeni vard\u0131r. Dropshipper&#8217;lar\u0131n b\u00fcy\u00fck \u00e7o\u011funlu\u011fu \u00fcr\u00fcnlerini yurt d\u0131\u015f\u0131ndan temin etmekte ve b\u00f6ylece d\u00fc\u015f\u00fck \u00fcretim fiyatlar\u0131ndan faydalanmaktad\u0131r. Ancak, \u00fcr\u00fcnler Avrupa&#8217;ya ithal edilirken \u00f6denmesi gereken bir <a href=\"https:\/\/hellotax.com\/blog\/taxation\/import-vat\/\">ithalat KDV&#8217;si vard\u0131r.<\/a><\/p>\n\n\n\n<p>Burada da 1 Temmuz 2021&#8217;de \u00e7ok \u015fey de\u011fi\u015fti. \u00d6rne\u011fin \u015fimdiye kadar, azami mal de\u011feri 22 Euro veya hesaplama esnekli\u011fi sayesinde fiilen 26,30 Euro olan teslimatlar Almanya&#8217;da ithalat KDV&#8217;sinden muaft\u0131. Bu muafiyet s\u0131n\u0131r\u0131, yeni KDV sisteminin ve yeni teslim e\u015fi\u011finin uygulamaya konulmas\u0131yla birlikte kald\u0131r\u0131lm\u0131\u015ft\u0131r. Temmuz 2021&#8217;den itibaren t\u00fcm \u00fcr\u00fcnler ithalat KDV&#8217;sine tabidir. \u0130thalat\u00e7\u0131 \u00fclkelerin normal KDV oranlar\u0131 ge\u00e7erlidir.<\/p>\n\n\n\n<p>Ancak Avrupa Birli\u011fi ithalat i\u00e7in de bir sistem getirmi\u015ftir: <a href=\"https:\/\/hellotax.com\/blog\/import-one-stop-shop\">Import-One-Stop-Shop (IOSS)<\/a>. IOSS, OSS ile ayn\u0131 de\u011fildir, ancak ikincisi IOSS temelinde geli\u015ftirildi\u011finden prosed\u00fcrler benzerdir. IOSS&#8217;yi kullan\u0131rsan\u0131z, AB \u00e7ap\u0131nda toplanan IOSS raporu ile ithalat\u0131n\u0131z\u0131n raporlanmas\u0131n\u0131 basitle\u015ftirirsiniz.<\/p>\n\n\n\n<p>Avrupa Birli\u011fi&#8217;ne yap\u0131lan ithalatlarda KDV&#8217;nin yan\u0131 s\u0131ra, ithalat\u0131n yap\u0131ld\u0131\u011f\u0131 \u00fclkeye ba\u011fl\u0131 olarak \u00fclkeye \u00f6zg\u00fc g\u00fcmr\u00fck vergileri de bulunmaktad\u0131r. Almanya&#8217;da g\u00fcmr\u00fck vergileri sadece 150\u20ac&#8217;luk bir mal de\u011ferinden itibaren al\u0131nmaktayd\u0131 ve halen de al\u0131nmaktad\u0131r. G\u00fcmr\u00fck s\u0131n\u0131rlar\u0131 ve g\u00fcmr\u00fck \u00fccretleri \u00fclkeden \u00fclkeye ve \u00fcr\u00fcn kategorilerine g\u00f6re farkl\u0131l\u0131k g\u00f6stermekle birlikte genellikle sadece y\u00fcksek fiyatl\u0131 teslimatlar i\u00e7in ge\u00e7erlidir.<\/p>\n\n\n\n<p>G\u00fcmr\u00fck vergileri ve ithalat KDV&#8217;sinden kay\u0131tl\u0131 ithalat\u00e7\u0131 veya kay\u0131tl\u0131 ithalat\u00e7\u0131 (IOR) sorumludur. Dropshipping&#8217;de, AB d\u0131\u015f\u0131ndaki \u00fclkelerden gelen mallar\u0131n do\u011frudan al\u0131c\u0131s\u0131 oldu\u011fu i\u00e7in bu genellikle m\u00fc\u015fteridir. Bu nedenle son m\u00fc\u015fteri bu \u00fccretleri posta yoluyla veya do\u011frudan g\u00fcmr\u00fc\u011fe \u00f6demelidir. Olumsuz m\u00fc\u015fteri yorumlar\u0131ndan ka\u00e7\u0131nmak i\u00e7in dropshipping ma\u011fazas\u0131ndaki \u00f6deme i\u015flemi s\u0131ras\u0131nda bu durum belirtilmelidir.<\/p>\n\n\n\n<p>Alternatif olarak, dropshipper kendisinin kay\u0131tl\u0131 bir ithalat\u00e7\u0131 olarak kabul edilmesi i\u00e7in ba\u015fvurabilir ve \u00fccretleri sat\u0131n alma fiyat\u0131na dahil edebilir. Ancak, bu yaln\u0131zca mallar\u0131 kendisi teslim al\u0131rsa sorunsuz bir \u015fekilde m\u00fcmk\u00fcnd\u00fcr &#8211; bu da klasik dropshipping modeline kar\u015f\u0131l\u0131k gelmez.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-primary-background-color has-background\" href=\"https:\/\/hellotax.com\/contact-us?button=blog\">hellotax i\u0307le \u015fi\u0307mdi\u0307 i\u0307leti\u0307\u015fi\u0307me ge\u00e7i\u0307n<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Dropshipper&#8217;lar i\u00e7in Gelir Vergisi<\/strong><\/h2>\n\n\n\n<p>Elbette, dropshipper&#8217;lar\u0131n \u00f6demesi gereken tek vergi KDV, ithalat KDV&#8217;si ve g\u00fcmr\u00fck vergileri de\u011fildir. Bir dropshipping i\u015fletmesinin sahibi olarak, Avrupa&#8217;da yerle\u015fik \u00e7o\u011fu giri\u015fimci gibi siz de gelir vergisine tabisiniz. Ancak yasalar, vergi oranlar\u0131 ve \u00f6zel d\u00fczenlemeler \u00fclkeden \u00fclkeye farkl\u0131l\u0131k g\u00f6sterir. \u00d6rne\u011fin Almanya&#8217;da, yaln\u0131zca kay\u0131tl\u0131 ofisiniz de\u011fil ayn\u0131 zamanda daimi ikamet yeriniz de Almanya&#8217;daysa s\u0131n\u0131rs\u0131z KDV y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne tabisiniz. Ayr\u0131ca, d\u00fcnya \u00e7ap\u0131nda elde edilen t\u00fcm gelirlerin, yani d\u00fcnya \u00e7ap\u0131ndaki m\u00fc\u015fterilere yap\u0131lan sat\u0131\u015flar\u0131n vergilendirilebilir oldu\u011fu d\u00fcnya gelir ilkesi ge\u00e7erlidir. Benzer d\u00fczenlemeler di\u011fer AB \u00fclkelerinde de ge\u00e7erlidir. Gelir vergisi hakk\u0131nda sorular\u0131n\u0131z varsa, d\u00fczenli bir vergi dan\u0131\u015fman\u0131na dan\u0131\u015fmal\u0131s\u0131n\u0131z.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Dropshipping&#8217;de KDV komplikasyonlar\u0131 ve muhasebe<\/strong><\/h2>\n\n\n\n<p>Gelir vergisi d\u00fczenlemeleri hem \u00e7al\u0131\u015fanlar hem de giri\u015fimciler taraf\u0131ndan karma\u015f\u0131k olarak de\u011ferlendirilmektedir. Ancak KDV \u00e7ok daha karma\u015f\u0131kt\u0131r. Her \u015feyden \u00f6nce, t\u00fcm i\u015f s\u00fcre\u00e7leri tam olarak belgelenmelidir. Ayr\u0131ca muhasebe, farkl\u0131 kaynak ve hedef \u00fclkeleri ve karma\u015f\u0131k i\u015f s\u00fcre\u00e7lerini haritalayabilen iyi yaz\u0131l\u0131m programlar\u0131 ile ele al\u0131nmal\u0131d\u0131r. Dropshipping i\u015findeki s\u00fcre\u00e7ler hakk\u0131nda KDV perspektifinden herhangi bir sorunuz varsa, hellotax size yard\u0131mc\u0131 olabilir.<\/p>\n\n\n\n<p>Amazon sat\u0131c\u0131lar\u0131n\u0131n, dropshipper&#8217;lar\u0131n ve e-ticaret perakendecilerinin KDV uyumlulu\u011fu konusunda uzman\u0131z ve gerekli t\u00fcm kay\u0131tlar ile g\u00f6nderimlerle ilgileniyoruz. Bunu, i\u015flemleriniz hakk\u0131nda her zaman genel bir bak\u0131\u015fa sahip oldu\u011funuz kendi geli\u015ftirdi\u011fimiz KDV yaz\u0131l\u0131m\u0131m\u0131z ve uzman yerel vergi dan\u0131\u015fmanlar\u0131ndan olu\u015fan bir ekip sayesinde yapabiliyoruz. Bu ekip, stoksuz sat\u0131\u015f s\u00f6z konusu oldu\u011funda KDV ile ilgili akl\u0131n\u0131za gelebilecek her t\u00fcrl\u00fc bireysel soruyu a\u00e7\u0131kl\u0131\u011fa kavu\u015fturmaktan da mutluluk duyacakt\u0131r. Bug\u00fcn bize ula\u015f\u0131n ve hizmetlerimiz hakk\u0131nda daha fazla bilgi edinin.<\/p>\n\n\n<div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2023\/11\/Furkan.jpeg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Neden hellotax'\u0131 Se\u00e7melisiniz?<\/h3><ul>\n<li><span style=\"font-weight: 400;\">Uzman Rehberli\u011fi: T\u00fcrk KDV s\u00fcre\u00e7lerinde uzmanlar da dahil olmak \u00fczere \u00e7ok dilli ekibimizin uzmanl\u0131\u011f\u0131ndan yararlan\u0131n. <\/span><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\"><span style=\"font-weight: 400;\">Bizi bug\u00fcn aray\u0131n<\/span><\/a><\/li>\n<li><span style=\"font-weight: 400;\">\u00d6zel \u00c7\u00f6z\u00fcmler: \u0130ster deneyimli bir sat\u0131c\u0131 ister \u00e7evrimi\u00e7i pazarda yeni olun, hizmetlerimiz i\u015f ihtiya\u00e7lar\u0131n\u0131za uyacak \u015fekilde \u00f6zelle\u015ftirilmi\u015ftir.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u015eeffaf S\u00fcre\u00e7ler: Yaz\u0131l\u0131m\u0131m\u0131z, KDV uyumluluk durumunuzun \u015feffaf bir g\u00f6r\u00fcn\u00fcm\u00fcn\u00fc sunarak size huzur ve kontrol sa\u011flar.<\/span><\/li>\n<\/ul>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Dropshipping, \u00fcr\u00fcnler yaln\u0131zca son m\u00fc\u015fteriye sat\u0131ld\u0131ktan sonra tedarik\u00e7iden sat\u0131n al\u0131nd\u0131\u011f\u0131 i\u00e7in perakendecilerin b\u00fcy\u00fck yat\u0131r\u0131mlar yapmadan bir i\u015f kurmas\u0131na ve y\u00fcr\u00fctmesine olanak tan\u0131yan bir teslimat veya sipari\u015f kar\u015f\u0131lama y\u00f6ntemidir. Ancak stoksuz sat\u0131\u015f, \u00f6zellikle KDV s\u00f6z konusu oldu\u011funda baz\u0131 zorluklar\u0131 da beraberinde getirir. A\u015fa\u011f\u0131daki makalede stoksuz sat\u0131\u015f yaparken KDV a\u00e7\u0131s\u0131ndan nelere dikkat etmeniz gerekti\u011fini \u00f6\u011freneceksiniz. Ayr\u0131ca, dropshipping [&hellip;]<\/p>\n","protected":false},"author":24,"featured_media":63833,"parent":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_lmt_disableupdate":"yes","_lmt_disable":"","_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[5614],"tags":[],"class_list":{"0":"post-72106","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-kdv-dropshipping","8":"entry"},"acf":[],"modified_by":"Niki Stanev","_links":{"self":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts\/72106","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/comments?post=72106"}],"version-history":[{"count":0,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts\/72106\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/media\/63833"}],"wp:attachment":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/media?parent=72106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/categories?post=72106"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/tags?post=72106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}