An apparently attractive wholesale price olabilir become uncompetitive after every layer is added.
Where goods move from a KDV Designated Zone into anakara BAE, that movement is treated as an import for KDV purposes. Import KDV is payable by the importer.
The FTA's Designated Zones guide confirms that goods entering anakara BAE from a Designated Zone are treated as imported and that the importer bears the import KDV obligation. Federal Vergi Otoritesi Designated Zones Guide
The parties gerekir determine:
Not every Serbest Bölge is a KDV Designated Zone. Designated Zone treatment is ayrıca limited and does not create a general tax exemption.
KDV consequences depend on where the goods are located, when the sale occurs and who imports them.
The transaction olabilir involve:
The contract's Incoterms and ownership provisions gerekir align with the KDV and customs treatment.
A Serbest Bölge company's choice of customer yapabilir affect its Kurumsal Vergi position.
For a Nitelikli Serbest Bölge Kişisi, distribution of goods or materials in or from a Designated Zone olabilir be a Qualifying Activity where all applicable conditions are met.
The FTA's Serbest Bölge Persons Guide includes examples involving sales by a Designated Zone company to retailers or distributors BAE'de. It ayrıca distinguishes a genuine distributor that buys, owns and resells goods from a sales agent that merely assists with a transaction. Federal Vergi Otoritesi Serbest Bölge Persons Guide
The company gerekir assess:
Using a distributor does not automatically guarantee the 0% rate. The complete facts gerekir satisfy the legislation.
A distributor or retailer generally acquires goods for resale. An end user acquires products for its own use or consumption.
For the Qualifying Activity of distribution of goods in or from a Designated Zone, the nature of the buyer and its intended use yapabilir affect the analysis.
The Serbest Bölge company gerekir obtain and retain reasonable evidence that a customer is a reseller or processor where this is relevant to the tax treatment.
Evidence yapabilir include:
A customer's commercial status gerekir not be assumed solely because it is a company.