{"id":5373,"date":"2026-10-02T10:30:04","date_gmt":"2026-10-02T07:30:04","guid":{"rendered":"https:\/\/www.gmymm.com\/?p=5373"},"modified":"2026-10-02T10:30:04","modified_gmt":"2026-10-02T07:30:04","slug":"firmalarin-yurt-disi-kaynakli-dovizlerinin-turk-lirasina-donusumunun-desteklenmesi-hakkinda-teblige-iliskin-uygulama-talimati","status":"publish","type":"post","link":"https:\/\/www.gmymm.com\/?p=5373","title":{"rendered":"Firmalar\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"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/tcmb.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-392\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/tcmb.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Firmalar&#305;n Yurt D&#305;&#351;&#305; Kaynakl&#305; D&#246;vizlerinin T&#252;rk Liras&#305;na D&#246;n&#252;&#351;&#252;m&#252;n&#252;n Desteklenmesi Hakk&#305;nda Tebli&#287;e &#304;li&#351;kin Uygulama Talimat&#305; &#214;zet: Talimat 1 Ekim 202&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>Firmalar&#305;n Yurt D&#305;&#351;&#305; Kaynakl&#305; D&#246;vizlerinin T&#252;rk Liras&#305;na D&#246;n&#252;&#351;&#252;m&#252;n&#252;n Desteklenmesi Hakk&#305;nda Tebli&#287;e &#304;li&#351;kin Uygulama Talimat&#305;<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta alomaliye-meta-layout alomaliye-meta-oneline\">\n<div class=\"alomaliye-meta-details\"><span class=\"alomaliye-dates\"><span class=\"alomaliye-date-label\">Yay&#305;n Tarihi:<\/span><time class=\"published\" datetime=\"2026-09-29T10:14:35+03:00\">29 Eyl&#252;l 2026<\/time><\/span><\/div>\n<\/div>\n<div class=\"entry-content\">\n<div id=\"wpb-content-root\" class=\"wpb-content-wrapper\">\n<h4>Firmalar&#305;n Yurt D&#305;&#351;&#305; Kaynakl&#305; D&#246;vizlerinin T&#252;rk Liras&#305;na D&#246;n&#252;&#351;&#252;m&#252;n&#252;n Desteklenmesi Hakk&#305;nda Tebli&#287;e &#304;li&#351;kin Uygulama Talimat&#305;<\/h4>\n<p><strong>&#214;zet:<\/strong><\/p>\n<p><strong>Talimat 1 Ekim 2026\u2019da y&#252;r&#252;rl&#252;&#287;e girecek<\/strong> ve 26 Ocak 2023 tarihli &#246;nceki uygulama talimat&#305;n&#305; kald&#305;racak. Firmalar&#305;n yurt d&#305;&#351;&#305; kaynakl&#305; d&#246;vizlerini arac&#305; banka &#252;zerinden TCMB\u2019ye satmalar&#305; kar&#351;&#305;l&#305;&#287;&#305;nda sa&#287;lanan deste&#287;in ko&#351;ullar&#305;n&#305; d&#252;zenliyor.<\/p>\n<ul>\n<li><strong>Kapsam:<\/strong> Mal ihracat&#305;, d&#246;viz kazand&#305;r&#305;c&#305; hizmetler ve serbest b&#246;lgeden yurt d&#305;&#351;&#305;na yap&#305;lan sat&#305;&#351;lardan elde edilen uygun d&#246;vizler. Sat&#305;&#351;a konu d&#246;vizler ABD dolar&#305;, avro ve &#304;ngiliz sterlini; di&#287;er uygun d&#246;vizler banka taraf&#305;ndan bunlardan birine &#231;evriliyor.<\/li>\n<li><strong>Destek hesab&#305;:<\/strong> TCMB\u2019ye sat&#305;lan d&#246;vizin, sat&#305;&#351; g&#252;n&#252; saat 11.00\u2019de ilan edilen al&#305;&#351; kuru &#252;zerinden hesaplanan TL kar&#351;&#305;l&#305;&#287;&#305;na <strong>2023\/5 say&#305;l&#305; Tebli&#287;deki cari destek oran&#305;<\/strong> uygulan&#305;yor. Talimat&#305;n kendisi sabit bir destek oran&#305; belirtmiyor. TCMB\u2019ye sat&#305;lan d&#246;viz geri al&#305;nam&#305;yor.<\/li>\n<li><strong>D&#246;viz pozisyonu &#351;art&#305;:<\/strong> D&#246;viz pozisyonu oran&#305; <strong>%10\u2019u a&#351;an<\/strong> firma destekten yararlanam&#305;yor. SMMM veya YMM taraf&#305;ndan haz&#305;rlanan bildirim formu, d&#252;zenleme tarihinden itibaren <strong>15 g&#252;n<\/strong> ge&#231;erli.<\/li>\n<li><strong>Limitler:<\/strong> Firma ba&#351;&#305;na y&#305;ll&#305;k azami destek <strong>100 milyon TL<\/strong>. Ayr&#305;ca TCMB, faaliyet k\u00e2r&#305; ve 12 ayl&#305;k i&#351;g&#252;c&#252; maliyetine g&#246;re bir <strong>firma sat&#305;&#351; limiti<\/strong> hesapl&#305;yor; limitin Ocak ve Temmuz aylar&#305;nda g&#252;ncellenmesi esas.<\/li>\n<li><strong>2026 ge&#231;i&#351; d&#246;nemi:<\/strong> 1 Ekim\u201331 Aral&#305;k 2026 i&#231;in hem firma sat&#305;&#351; limiti hem de azami destek tutar&#305; <strong>0,25 katsay&#305;s&#305;yla<\/strong> uygulanacak. B&#246;ylece bu d&#246;nemin azami destek tutar&#305; <strong>25 milyon TL<\/strong> olacak. 1 Ekim &#246;ncesindeki sat&#305;&#351; ve destek tutarlar&#305;, bu d&#246;neme &#246;zg&#252; limit hesab&#305;nda dikkate al&#305;nmayacak.<\/li>\n<li><strong>Pe&#351;in ihracat bedelleri:<\/strong> Destek ba&#351;vurusu sat&#305;&#351; s&#305;ras&#305;nda yap&#305;l&#305;yor; uygun g&#252;mr&#252;k beyannamesi bilgisi ve d&#246;viz pozisyonu formu <strong>sat&#305;&#351;&#305; izleyen alt&#305; ay i&#231;inde<\/strong> bankaya sunuluyor. Destek &#246;demesi bu belgeler sunulduktan sonra yap&#305;l&#305;yor.<\/li>\n<li><strong>Kontrol ve yapt&#305;r&#305;m:<\/strong> Banka d&#246;vizin yurt d&#305;&#351;&#305; kaynakl&#305; oldu&#287;unu ve belgelerin uygunlu&#287;unu kontrol ediyor. Ger&#231;e&#287;e ayk&#305;r&#305; beyan veya usuls&#252;z yararlanma halinde destek, talimatta &#246;ng&#246;r&#252;len kur, faiz ve vergi hesab&#305;yla geri al&#305;n&#305;yor; sonraki destek ve TCMB kaynakl&#305; kredi taleplerine s&#252;reli k&#305;s&#305;tlamalar uygulanabiliyor.<\/li>\n<li><strong>Banka komisyonu:<\/strong> Arac&#305; banka, firmaya &#246;denen destek tutar&#305;n&#305;n en fazla <strong>%1\u2019i<\/strong> kadar komisyon alabiliyor.<\/li>\n<\/ul>\n<p>Talimat&#305;n eklerinde banka bildirim formu, destek talep formu, d&#246;viz pozisyonu bildirim formu, ETGB beyannamesi ve arac&#305;l&#305; ihracatta deste&#287;in tedarik&#231;i veya imalat&#231;&#305;ya &#246;denmesine ili&#351;kin beyanname bulunuyor.<\/p>\n<p><strong>Firmalar&#305;n Yurt D&#305;&#351;&#305; Kaynakl&#305; D&#246;vizlerinin<\/strong><\/p>\n<p><strong>T&#252;rk Liras&#305;na D&#246;n&#252;&#351;&#252;m&#252;n&#252;n Desteklenmesi<\/strong><\/p>\n<p><strong>Hakk&#305;nda Tebli&#287;i &#304;li&#351;kin Uygulama Talimat&#305;<\/strong><\/p>\n<div class=\"vc_row wpb_row vc_row-fluid\">\u00a0<\/div>\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\"><a href=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2026\/09\/doviz-donusum-destek-01-10-2026.pdf\"><strong>Uygulama Talimat&#305; &#304;&#231;in T&#305;klay&#305;n&#305;z \u2013 PDF<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element\">\n<div class=\"wpb_wrapper\">\u00a0<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid\"><a href=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2026\/09\/doviz-donusum-destek-01-10-2026.docx\"><strong>Uygulama Talimat&#305; &#304;&#231;in T&#305;klay&#305;n&#305;z \u2013 WORD<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Firmalar&#305;n Yurt D&#305;&#351;&#305; Kaynakl&#305; D&#246;vizlerinin T&#252;rk Liras&#305;na D&#246;n&#252;&#351;&#252;m&#252;n&#252;n Desteklenmesi Hakk&#305;nda Tebli&#287;e &#304;li&#351;kin Uygulama Talimat&#305; &#214;zet: Talimat 1 Ekim 202&#8230; &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5373","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.gmymm.com\/index.php?rest_route=\/wp\/v2\/posts\/5373","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gmymm.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gmymm.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gmymm.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gmymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5373"}],"version-history":[{"count":0,"href":"https:\/\/www.gmymm.com\/index.php?rest_route=\/wp\/v2\/posts\/5373\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.gmymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5373"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gmymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5373"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gmymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}