{"id":1375,"date":"2026-10-07T13:56:34","date_gmt":"2026-10-07T13:56:34","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=1375"},"modified":"2026-10-07T13:56:38","modified_gmt":"2026-10-07T13:56:38","slug":"doviz-donusum-destegi-uygulama-talimati-ile-belirlenen-yeni-usul-ve-esaslar","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/tr\/doviz-donusum-destegi-uygulama-talimati-ile-belirlenen-yeni-usul-ve-esaslar\/","title":{"rendered":"D\u00f6viz D\u00f6n\u00fc\u015f\u00fcm Deste\u011fi Uygulama Talimat\u0131 \u0130le Belirlenen Yeni Usul Ve Esaslar"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Sirk\u00fcler 2026 \u2013 054<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>D\u00f6viz D\u00f6n\u00fc\u015f\u00fcm Deste\u011fi Uygulama Talimat\u0131 \u0130le Belirlenen Yeni Usul Ve Esaslar<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 taraf\u0131ndan 1 Ekim 2026 tarihinde \u201cFirmalar\u0131n Yurt D\u0131\u015f\u0131 Kaynakl\u0131 D\u00f6vizlerinin T\u00fcrk Liras\u0131na D\u00f6n\u00fc\u015f\u00fcm\u00fcn\u00fcn Desteklenmesi Hakk\u0131nda Tebli\u011fe \u0130li\u015fkin Uygulama Talimat\u0131\u201d yay\u0131mlanarak 2026\/11 say\u0131l\u0131 \u201cFirmalar\u0131n Yurt D\u0131\u015f\u0131 Kaynakl\u0131 D\u00f6vizlerinin T\u00fcrk Liras\u0131na D\u00f6n\u00fc\u015f\u00fcm\u00fcn\u00fcn Desteklenmesi Hakk\u0131nda Tebli\u011f (Say\u0131: 2023\/5)\u2019De De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f )\u201d ile yap\u0131lan de\u011fi\u015fikliklere ili\u015fkin usul ve esaslar belirlenmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00f6z konusu Uygulama Talimat\u0131 ile; Tebli\u011f d\u00fczenlemesinde yer alan d\u00f6viz pozisyonu oran\u0131, firma sat\u0131\u015f limitleri, arac\u0131 banka y\u00fck\u00fcml\u00fcl\u00fckleri, ge\u00e7i\u015f d\u00f6nemi (k\u0131st d\u00f6nem) uygulamalar\u0131 ve usuls\u00fcz kullan\u0131ma ili\u015fkin idari ve mali yapt\u0131r\u0131mlar\u0131n detaylar\u0131na ili\u015fkin a\u00e7\u0131klanmalar yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6ne \u00e7\u0131kan d\u00fczenlemeler \u00f6zetle a\u015fa\u011f\u0131dad\u0131r:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Eski uygulamada yer alan d\u00f6viz al\u0131m\u0131 yapmama taahh\u00fcd\u00fc tamamen kald\u0131r\u0131lm\u0131\u015ft\u0131r. Yeni d\u00f6nemde temel kriter D\u00f6viz Pozisyonu Oran\u0131 olmu\u015ftur. D\u00f6viz pozisyonu oran\u0131 %10\u2019u a\u015fan firmalar d\u00f6viz d\u00f6n\u00fc\u015f\u00fcm deste\u011finden yararlanamayacakt\u0131r. (30 Eyl\u00fcl 2026 tarihi ve \u00f6ncesi destekten yararlanan ve firmalarca verilen d\u00f6viz almama taahh\u00fctlerinin usul\u00fcne g\u00f6re yerine getirilmesi gerekecektir.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 D\u00f6viz pozisyonu oran\u0131 Ek: C b\u00f6l\u00fcm\u00fcnde yer alan D\u00f6viz Pozisyonu Bildirim Formuna g\u00f6re oran a\u015fa\u011f\u0131daki \u015fekilde hesaplanacakt\u0131r:<br>D\u00f6viz Pozisyonu Oran\u0131 = Haz\u0131r D\u00f6viz Varl\u0131klar\u0131 Toplam\u0131 \/ maks (Net Sat\u0131\u015f Has\u0131lat\u0131, Aktif Toplam\u0131)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Destekten faydalanmak isteyen firmalar\u0131n, SMMM\/YMM onayl\u0131 D\u00f6viz Pozisyonu Bildirim Formunu arac\u0131 bankaya ibraz etmesi zorunludur. S\u00f6z konusu form d\u00fczenlendi\u011fi tarihten itibaren 15 g\u00fcn ge\u00e7erli olacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Destekten yararlan\u0131labilmesi i\u00e7in d\u00f6vizlerin TCMB\u2019ye sat\u0131\u015f\u0131nda a\u015fa\u011f\u0131daki s\u00fcre ve belge \u015fartlar\u0131na uyulmas\u0131 gerekmektedir:<br>   <strong> &#8211;<\/strong> Mal \u0130hracat\u0131 Bedelleri i\u00e7in; &#8220;Bedel getirme\/ihbar s\u00fcresi&#8221;, &#8220;\u0130htarname s\u00fcresi&#8221; veya &#8220;Ek s\u00fcre&#8221; i\u00e7erisinde d\u00fczenlenmi\u015f \u0130hracat Bedeli Kabul Belgesine (\u0130BKB) ba\u011flanmas\u0131 ve G\u00fcmr\u00fck      Beyannamesinin ibraz\u0131 gerekmektedir.<br>   <strong> &#8211;<\/strong> D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmet Gelirleri i\u00e7in Kesin fatura tarihinden itibaren 180 g\u00fcn i\u00e7erisinde sat\u0131lmas\u0131 ve faturan\u0131n ibraz\u0131 gereklidir.<br>  <strong>  &#8211; <\/strong>Serbest b\u00f6lgede faaliyet g\u00f6steren firmalar\u0131n yurt d\u0131\u015f\u0131na yapt\u0131klar\u0131 sat\u0131\u015flarda, ilgili d\u00f6vizlerin Serbest B\u00f6lge \u0130\u015flem Formuna g\u00f6re yurt d\u0131\u015f\u0131na g\u00f6nderilmek \u00fczere serbest b\u00f6lgeden \u00e7\u0131k\u0131\u015f   yap\u0131ld\u0131\u011f\u0131na ili\u015fkin ilgili idarenin onaylad\u0131\u011f\u0131 tarihten itibaren 180 g\u00fcn i\u00e7erisinde TCMB\u2019ye sat\u0131lmas\u0131 gerekmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 D\u00f6viz kazand\u0131r\u0131c\u0131 hizmetlere arac\u0131l\u0131k eden firmalar, sadece verdikleri arac\u0131l\u0131k hizmetlerinden hak ettikleri d\u00f6vizleri satarak d\u00f6viz d\u00f6n\u00fc\u015f\u00fcm deste\u011finden yararlanabilecektir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Dahilde \u0130\u015fleme Rejimi kapsam\u0131nda ger\u00e7ekle\u015ftirilen ihracat i\u015flemlerinde, d\u00f6viz d\u00f6n\u00fc\u015f\u00fcm deste\u011fine esas d\u00f6viz sat\u0131\u015f tutar\u0131n\u0131n hesab\u0131nda ihracat bedelinden bedelsiz ithalat tutar\u0131 d\u00fc\u015f\u00fclerek bulunan tutar esas al\u0131nacakt\u0131r. Bedelsiz ithalat tutar\u0131n\u0131n ihracat bedeline e\u015fit veya ihracat bedelinden fazla olmas\u0131 halinde destek \u00f6denmeyecektir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 \u0130hracat ve D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmetler Reeskont Kredisi Uygulama Talimat\u0131 ile \u0130hracat ve D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmetler Reeskont Finansman\u0131 Uygulama Talimat\u0131n\u0131n Ek-4 \u00fcnc\u00fc maddelerine g\u00f6re kredi kullanan firmalara kredi vadesi boyunca d\u00f6viz d\u00f6n\u00fc\u015f\u00fcm deste\u011fi sa\u011flanmayacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Bir firman\u0131n limit kullan\u0131m d\u00f6nemi (takvim y\u0131l\u0131) i\u00e7erisinde yararlanabilece\u011fi azami d\u00f6viz d\u00f6n\u00fc\u015f\u00fcm deste\u011fi tutar\u0131 100.000.000 TL olarak belirlenmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Firmalar\u0131n y\u0131l i\u00e7inde satabilece\u011fi toplam d\u00f6viz tutar\u0131; firmalar\u0131n k\u00e2rl\u0131l\u0131\u011f\u0131 (faaliyet k\u00e2r\u0131) ve 12 ayl\u0131k i\u015fg\u00fcc\u00fc maliyetleri esas al\u0131narak TCMB taraf\u0131ndan hesaplanacak Firma Sat\u0131\u015f Limiti ile s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015ft\u0131r. Bu limitler y\u0131lda iki kez (Ocak ve Temmuz aylar\u0131nda) g\u00fcncellenecektir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 1 Ekim 2026 \u2013 31 Aral\u0131k 2026 tarihleri aras\u0131ndaki ge\u00e7i\u015f d\u00f6nemine \u00f6zel olarak; gerek Firma Sat\u0131\u015f Limiti gerekse yararlan\u0131labilecek azami destek tutar\u0131 0,25 katsay\u0131s\u0131 ile \u00e7arp\u0131larak uygulanacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Bu kapsamda firmalar\u0131n 2026\u2019n\u0131n son \u00e7eyre\u011finde faydalanabilece\u011fi azami d\u00f6viz d\u00f6n\u00fc\u015f\u00fcm deste\u011fi tutar\u0131 25.000.000 TL olacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Firmalar\u0131n 1 Ekim 2026 \u00f6ncesinde ger\u00e7ekle\u015ftirdi\u011fi d\u00f6viz sat\u0131\u015flar\u0131 ve faydaland\u0131\u011f\u0131 destek tutarlar\u0131 bu k\u0131st d\u00f6nem limit hesaplamas\u0131nda dikkate al\u0131nmayacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 D\u00f6vizin yurt d\u0131\u015f\u0131 kaynakl\u0131 oldu\u011funun tespiti ve tevsiki arac\u0131 bankalarca yap\u0131lacakt\u0131r. Bankalar gerekli g\u00f6rd\u00fc\u011f\u00fc her t\u00fcrl\u00fc bilgi ve belgeyi firmalardan talep edebilecektir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Arac\u0131 bankalar, firmalara \u00f6denen d\u00f6viz d\u00f6n\u00fc\u015f\u00fcm deste\u011fi tutar\u0131n\u0131n azami %1\u2019i oran\u0131nda komisyon tahsil edebilecektir.<br>\u2022 Dahilde \u0130\u015fleme Rejimi kapsam\u0131nda ger\u00e7ekle\u015ftirilen ihracat i\u015flemlerinde, d\u00f6viz d\u00f6n\u00fc\u015f\u00fcm deste\u011fine esas d\u00f6viz sat\u0131\u015f tutar\u0131n\u0131n hesab\u0131nda ihracat bedelinden bedelsiz ithalat tutar\u0131 d\u00fc\u015f\u00fclerek bulunan tutar esas al\u0131nacakt\u0131r. Bedelsiz ithalat tutar\u0131n\u0131n ihracat bedeline e\u015fit veya ihracat bedelinden fazla olmas\u0131 halinde destek \u00f6denmeyecektir.<br>\u2022 TCMB veya arac\u0131 bankalar taraf\u0131ndan \u015f\u00fcpheli g\u00f6r\u00fclen i\u015flemler incelemeye al\u0131nabilecek ve inceleme tamamlanana kadar destek \u00f6demesi yap\u0131lmayacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 Firmalar\u0131n d\u00f6viz d\u00f6n\u00fc\u015f\u00fcm deste\u011finden usuls\u00fcz, amaca ayk\u0131r\u0131 veya ger\u00e7e\u011fe ayk\u0131r\u0131 bilgi ve belge sunularak faydaland\u0131\u011f\u0131n\u0131n tespi edilen firmalar\u0131n d\u00f6viz d\u00f6n\u00fc\u015f\u00fcm deste\u011fi talepleri ile Merkez Bankas\u0131 kaynakl\u0131 kredi ba\u015fvurular\u0131 ve kullan\u0131m talepleri, ilk tespitte 1 y\u0131l, sonraki tespitlerde 3 y\u0131l boyunca kabul edilmez. \u0130lgili ki\u015filer hakk\u0131nda su\u00e7 duyurusunda bulunulacakt\u0131r.100.000 TL Alt\u0131 \u0130stisnas\u0131: Usuls\u00fcz yararlan\u0131lan toplam destek tutar\u0131n\u0131n 100.000 TL\u2019yi a\u015fmad\u0131\u011f\u0131 durumlarda, tutar\u0131n \u00f6denmesi \u015fart\u0131yla 1 veya 3 y\u0131ll\u0131k s\u00fcre k\u0131s\u0131tlamalar\u0131 uygulanmayacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Uygulama Talimat\u0131<strong> 1 Ekim 2026 <\/strong>tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olup, a\u015fa\u011f\u0131daki linkten ula\u015fabilirsiniz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/tcmb.gov.tr\/wps\/wcm\/connect\/42b92a18-2418-46e3-911c-1cf16f12e8db\/Yurtd%C4%B1%C5%9F%C4%B1+Kaynakl%C4%B1+D%C3%B6viz+Destek+UT_08.12.2025.pdf?MOD=AJPERES&amp;CACHEID=ROOTWORKSPACE-42b92a18-2418-46e3-911c-1cf16f12e8db-pHYNpZY\">L\u00fctfen T\u0131klay\u0131n\u0131z<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sayg\u0131lar\u0131m\u0131zla<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sirk\u00fcler 2026 \u2013 054 D\u00f6viz D\u00f6n\u00fc\u015f\u00fcm Deste\u011fi Uygulama Talimat\u0131 \u0130le Belirlenen Yeni Usul Ve Esaslar T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 taraf\u0131ndan 1 Ekim 2026 tarihinde \u201cFirmalar\u0131n Yurt D\u0131\u015f\u0131 Kaynakl\u0131 D\u00f6vizlerinin T\u00fcrk Liras\u0131na D\u00f6n\u00fc\u015f\u00fcm\u00fcn\u00fcn Desteklenmesi Hakk\u0131nda Tebli\u011fe \u0130li\u015fkin Uygulama Talimat\u0131\u201d yay\u0131mlanarak 2026\/11 say\u0131l\u0131 \u201cFirmalar\u0131n Yurt D\u0131\u015f\u0131 Kaynakl\u0131 D\u00f6vizlerinin T\u00fcrk Liras\u0131na D\u00f6n\u00fc\u015f\u00fcm\u00fcn\u00fcn Desteklenmesi Hakk\u0131nda Tebli\u011f (Say\u0131: 2023\/5)\u2019De De\u011fi\u015fiklik [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-1375","post","type-post","status-publish","format-standard","hentry","category-sirkuler"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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