[et_pb_section fb_built=”1″ _builder_version=”4.16″ custom_padding=”5px|||||” global_colors_info=”{}”][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” custom_padding=”5px|||||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_image src=”https:\/\/www.ajansitalya.com\/wp-content\/uploads\/2026\/02\/partita-iva-2.jpg” title_text=”partita-iva-2″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” custom_margin=”|auto|-47px|auto||” custom_padding=”||0px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.27.4″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” custom_padding=”||0px|||” global_colors_info=”{}”]<\/p>\n
\u0130talya\u2019da serbest \u00e7al\u0131\u015fmak, \u015firket kurmak ya da bireysel olarak fatura keserek gelir elde etmek istiyorsan kar\u015f\u0131na \u00e7\u0131kacak ilk ve en \u00f6nemli kavramlardan biri Partita IVA<\/strong>\u2019d\u0131r. T\u00fcrkiye\u2019deki vergi numaras\u0131 \/ \u015fah\u0131s \u015firketi<\/strong> mant\u0131\u011f\u0131na en yak\u0131n yap\u0131 olarak d\u00fc\u015f\u00fcnebilirsiniz.<\/p>\n Partita IVA<\/strong>, \u0130talya\u2019da ticari, mesleki veya serbest faaliyet y\u00fcr\u00fcten ger\u00e7ek ya da t\u00fczel ki\u015filere verilen vergi kimlik numaras\u0131d\u0131r<\/strong>. Fatura kesebilmek i\u00e7in zorunludur<\/p>\n<\/li>\n Serbest meslek sahipleri, freelancer\u2019lar, dan\u0131\u015fmanlar, esnaflar ve \u015firketler i\u00e7in gereklidir<\/p>\n<\/li>\n Gelir beyan\u0131 ve vergi \u00f6demeleri bu numara \u00fczerinden yap\u0131l\u0131r.<\/p>\n<\/li>\n<\/ul>\n Kimler Partita IVA Almak Zorundad\u0131r?<\/strong><\/span><\/p>\n A\u015fa\u011f\u0131daki tan\u0131mlardan biri size uyuyorsa Partita IVA sahibi olman\u0131z gerekir:<\/p>\n Freelancer (yaz\u0131l\u0131mc\u0131, tasar\u0131mc\u0131, foto\u011fraf\u00e7\u0131, videographer, rehber vb.)<\/p>\n<\/li>\n Dan\u0131\u015fman (i\u015f, pazarlama, finans, IT)<\/p>\n<\/li>\n E-ticaret yapanlar<\/p>\n<\/li>\n Sanat\u00e7\u0131lar ve i\u00e7erik \u00fcreticiler<\/p>\n<\/li>\n Kendi i\u015fini yapan zanaatk\u00e2rlar<\/p>\n<\/li>\n Restoran, kafe, ma\u011faza a\u00e7anlar<\/p>\n<\/li>\n Tek ba\u015f\u0131na \u00e7al\u0131\u015fan profesyoneller (avukat, mimar, m\u00fchendis vb.)<\/p>\n<\/li>\n<\/ul>\n Hangi durumda gerekmez?<\/strong><\/span><\/p>\n Y\u0131lda 5.000 \u20ac\u2019nun alt\u0131nda<\/strong>, s\u00fcreklilik arz etmeyen istisnai<\/em>\u00a0i\u015fler i\u00e7in<\/p>\n<\/li>\n Sadece maa\u015fl\u0131 (dipendente) \u00e7al\u0131\u015fanlar i\u00e7inPartita IVA ile Codice Fiscale Aras\u0131ndaki Fark<\/p>\n<\/li>\n<\/ul>\n \n Partita IVA ile Codice Fiscale Aras\u0131ndaki Fark nedir?<\/span><\/strong><\/p>\n \u0130talya\u2019da ya\u015fayan herkesin bir Codice Fiscale<\/strong>\u2019i vard\u0131r. Bu, kimlik numaras\u0131 gibidir.<\/p>\n <\/strong><\/p>\n Partita IVA almak i\u00e7in Codice Fiscale \u015fartt\u0131r.<\/strong><\/span><\/p>\n Ge\u00e7erli oturum izni (Permesso di Soggiorno)<\/strong><\/p>\n<\/li>\n Codice Fiscale<\/strong><\/p>\n<\/li>\n \u0130talya\u2019da ikamet adresi<\/strong><\/p>\n<\/li>\n <\/strong>AB vatanda\u015f\u0131ysan\u0131z s\u00fcre\u00e7 daha basittir; AB d\u0131\u015f\u0131 vatanda\u015flar i\u00e7in oturum izni kritik \u00f6nemdedir.<\/span><\/p>\n<\/li>\n<\/ul>\n Her i\u015f kolunun bir ATECO kodu<\/strong> vard\u0131r. Bu kod:<\/p>\n Vergi oranlar\u0131n\u0131<\/p>\n<\/li>\n Sosyal g\u00fcvenlik primlerini<\/p>\n<\/li>\n Hangi vergi rejimine girece\u011fini belirler.<\/span><\/p>\n<\/li>\n<\/ul>\n (\u00d6rne\u011fin; Yaz\u0131l\u0131m geli\u015ftirme, <\/span>Grafik tasar\u0131m, <\/span>Turizm rehberli\u011fi, <\/span>Medya prod\u00fcksiyonu vb.)<\/span><\/p>\n Yanl\u0131\u015f ATECO kodu, daha fazla vergi riski anlam\u0131na gelebilir.<\/p>\n Ba\u015fvuru:<\/p>\n Online<\/strong> (SPID ile)<\/p>\n<\/li>\n Ya da bir commercialista<\/strong> (mali m\u00fc\u015favir) arac\u0131l\u0131\u011f\u0131yla yap\u0131labilir.<\/p>\n<\/li>\n<\/ul>\n Genellikle ayn\u0131 g\u00fcn i\u00e7inde<\/strong> Partita IVA numaras\u0131 verilir.<\/p>\n Yeni ba\u015flayanlar i\u00e7in en avantajl\u0131 ve pop\u00fcler sistem<\/strong><\/p>\n \u015eartlar:<\/strong><\/span><\/p>\n Y\u0131ll\u0131k ciro: 85.000 \u20ac\u2019nun alt\u0131nda<\/strong><\/p>\n<\/li>\n Belirli faaliyet t\u00fcrleri<\/p>\n<\/li>\n<\/ul>\n Avantajlar\u0131:<\/strong><\/span><\/p>\n %5 vergi (ilk 5 y\u0131l)<\/p>\n<\/li>\n Sonras\u0131nda %15<\/p>\n<\/li>\n KDV yok<\/p>\n<\/li>\n Defter tutma y\u00fck\u00fc \u00e7ok az<\/p>\n<\/li>\n<\/ul>\n Dezavantaj:<\/span><\/strong><\/p>\n Gider d\u00fc\u015femezsiniz.<\/p>\n<\/li>\n KDV iadesi alamazs\u0131n\u0131z.<\/p>\n<\/li>\n<\/ul>\n Daha b\u00fcy\u00fck \u00f6l\u00e7ekli i\u015fler i\u00e7in.<\/p>\n KDV (%22) uygulan\u0131r<\/p>\n<\/li>\n Gelir vergisi dilimlidir<\/p>\n<\/li>\n Giderler d\u00fc\u015f\u00fclebilir<\/p>\n<\/li>\n Muhasebe maliyeti y\u00fcksektir<\/p>\n<\/li>\n<\/ul>\n Partita IVA sahibiyseniz:<\/p>\n INPS<\/strong>\u2019e prim \u00f6dersiniz<\/p>\n<\/li>\n Oran faaliyet t\u00fcr\u00fcn\u00fcze g\u00f6re de\u011fi\u015fir (%25\u201333 civar\u0131)<\/p>\n<\/li>\n<\/ul>\n Forfettario rejiminde bile INPS zorunludur<\/strong>.<\/p>\n – Yasal ve d\u00fczenli i\u015f yapma – Sabit INPS primleri (gelir olmasa bile) Yasal olarak \u015fart de\u011fildir<\/strong> ama -a\u015fa\u011f\u0131daki sebeplerle- pratikte \u015fiddetle \u00f6nerilir. Bunlar \u00f6zellikle \u0130talya\u2019ya yeni ta\u015f\u0131nanlar i\u00e7in kritiktir.<\/strong><\/p>\n ATECO se\u00e7imi<\/p>\n<\/li>\n Vergi rejimi<\/p>\n<\/li>\n Y\u0131ll\u0131k beyanlar<\/p>\n<\/li>\n Ceza risklerinin \u00f6nlenmesi<\/p>\n<\/li>\n<\/ul>\n E\u011fer:<\/p>\n \u0130talya\u2019da ya\u015f\u0131yor<\/p>\n<\/li>\n Kendi i\u015finizi yapmak istiyor ve<\/p>\n<\/li>\n Freelancer ya da giri\u015fimciyseniz<\/p>\n<\/li>\n<\/ul>\n Partita IVA ka\u00e7\u0131n\u0131lmazd\u0131r<\/strong> ve do\u011fru kuruldu\u011funda \u00e7ok avantajl\u0131d\u0131r.\u00a0<\/span><\/p>\n <\/span><\/p>\n <\/span><\/p>\n <\/span><\/p>\n <\/span><\/p>\n Start-up m\u0131, Partita IVA m\u0131, SRL mi?<\/strong><\/span><\/p>\n \u0130talya\u2019da \u0130\u015f Kurarken Do\u011fru Yap\u0131y\u0131 Se\u00e7me Rehberi<\/strong><\/span><\/p>\n <\/p>\n \u0130talya\u2019da i\u015f yapmak isteyen giri\u015fimcilerin kar\u015f\u0131s\u0131na genellikle \u00fc\u00e7 ana se\u00e7enek \u00e7\u0131kar:<\/p>\n Do\u011fru yap\u0131; i\u015f modeline, gelir hedeflerine, risk d\u00fczeyine ve b\u00fcy\u00fcme plan\u0131na<\/strong> g\u00f6re de\u011fi\u015fir. Yanl\u0131\u015f se\u00e7im ise gereksiz vergi, y\u00fcksek maliyet ve b\u00fcrokrasi demektir. \u015eimdi bu se\u00e7enekleri daha iyi tan\u0131yal\u0131m;<\/p>\n 1 – Partita IVA (Bireysel Faaliyet)<\/strong><\/span><\/p>\n Nedir?<\/strong><\/span><\/p>\n Ger\u00e7ek ki\u015fi olarak, kendi ad\u0131na i\u015f yapma modelidir. Freelancer\u2019lar ve tek ba\u015f\u0131na \u00e7al\u0131\u015fan profesyoneller i\u00e7in idealdir.<\/p>\n Kimler \u0130\u00e7in Uygun?<\/strong><\/span><\/p>\n Art\u0131lar\u0131<\/strong><\/span><\/p>\n Eksileri<\/strong><\/span><\/p>\n 2 – Start-up (Innovative Start-up Stat\u00fcs\u00fc)<\/strong><\/span><\/p>\n Nedir?<\/strong><\/span><\/p>\n \u0130talya\u2019n\u0131n, yenilik\u00e7i ve teknoloji odakl\u0131 giri\u015fimler<\/strong> i\u00e7in sundu\u011fu \u00f6zel bir \u015firket stat\u00fcs\u00fcd\u00fcr. \u015eartlardan Baz\u0131lar\u0131<\/strong><\/span><\/p>\n Art\u0131lar\u0131<\/strong><\/span><\/p>\n Eksileri<\/strong><\/span><\/p>\n Ger\u00e7ekten \u00f6l\u00e7eklenebilir bir i\u015f yoksa start-up olmak mant\u0131kl\u0131 de\u011fildir.<\/em><\/p>\n <\/p>\n 3 – SRL (Limited \u015eirket)<\/strong><\/span><\/p>\n Nedir?<\/strong><\/span><\/p>\n T\u00fcrkiye\u2019deki Limited \u015eirket<\/strong> kar\u015f\u0131l\u0131\u011f\u0131d\u0131r. Kimler \u0130\u00e7in Uygun?<\/strong><\/span><\/p>\n Art\u0131lar\u0131<\/strong><\/span><\/p>\n Eksileri<\/strong><\/span><\/p>\n Net Kar\u015f\u0131la\u015ft\u0131rma Tablosu<\/strong><\/span><\/p>\n Kriter<\/strong><\/p>\n<\/td>\n Partita IVA<\/strong><\/span><\/p>\n<\/td>\n Start-up<\/strong><\/span><\/p>\n<\/td>\n
KDV (IVA \u2013 Imposta sul Valore Aggiunto) sistemine dahil olundu\u011funu g\u00f6sterir. K\u0131saca:<\/span><\/p>\n\n
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\n \nCodice Fiscale<\/th>\n Partita IVA<\/th>\n<\/tr>\n<\/thead>\n \n Ki\u015fisel kimlik numaras\u0131<\/td>\n Ticari \/ mesleki vergi numaras\u0131<\/td>\n<\/tr>\n \n Herkeste olur<\/td>\n Sadece i\u015f yapanlarda<\/td>\n<\/tr>\n \n Vergi beyan\u0131, sa\u011fl\u0131k, banka<\/td>\n Fatura, KDV, gelir<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n Partita IVA Nas\u0131l Al\u0131n\u0131r?<\/span><\/h2>\n
1- \u00d6n Ko\u015fullar<\/span><\/h2>\n
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2- Faaliyet T\u00fcr\u00fcn\u00fcn Belirlenmesi (ATECO Kodu)<\/span><\/h2>\n
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3- Vergi Dairesine Ba\u015fvuru (Agenzie delle Entrate)<\/span><\/h2>\n
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Vergi Rejimleri<\/span><\/h2>\n
1. Forfettario Rejimi\u00a0<\/span><\/h3>\n
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2. Ordinario Rejimi\u00a0<\/span><\/h3>\n
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Sosyal G\u00fcvenlik (INPS) Primleri<\/span><\/h2>\n
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Partita IVA\u2019n\u0131n Avantajlar\u0131<\/span><\/h2>\n
– Fatura kesebilme
– Avrupa genelinde \u00e7al\u0131\u015fma imk\u00e2n\u0131
– Serbestlik ve esneklik
– Start-up\u2019lar i\u00e7in uygun yap\u0131<\/p>\nDezavantajlar\u0131 ve Dikkat Edilmesi Gerekenler<\/span><\/h2>\n
– Yanl\u0131\u015f vergi rejimi se\u00e7imi ciddi maliyet do\u011furur
– Muhasebeci ihtiyac\u0131 neredeyse ka\u00e7\u0131n\u0131lmaz
– Beyanname ve \u00f6deme takvimlerine uyulmamas\u0131 durumunda ceza riski<\/p>\nMuhasebeci (Commercialista) \u015eart m\u0131d\u0131r?<\/span><\/h2>\n
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Sonu\u00e7: Partita IVA Kimler \u0130\u00e7in Do\u011frudur?<\/span><\/h2>\n
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Genellikle SRL olarak kurulur<\/strong>, ama \u00f6zel avantajlara sahiptir.<\/p>\n\n
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\u015eirket, kurucudan ayr\u0131 bir t\u00fczel ki\u015filik<\/strong>tir.<\/p>\n\n
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