Özet:

EXTENDED ABSTRACT Transit transportation is providing transportation service with the purpose of delivering a good receiving it from the sellers and transporting over the third countries in compliance with the international transportation regulations. In literature, the term of logistics is being used more often instead of transit transportation, transportation of equipment and personnel, supply, maintenance and renewal of military equipment. Logistics terms consist of transportation, storing, stock tracking, loading, discharging, order processing, packaging, purchasing and information processing activities. Logistic activities allow suppliers to sustain long-term commercial activities based on win-win relationship. In such case, it creates a performance increasing effect for the and provides loyal customers to. Many successful take competitive advantage as a result of logistical activities. Transit transportation is getting confused with transit trade in practice. But mainly these two activities are separated in some extent in practice. One has international trade good purchase and sale. The other has the service of transportation. Transit transportation is providing transportation service with the purpose of delivering a good receiving it from the seller and transporting over the third countries in compliance with the international transportation regulations. In our study; Transportation that begins in Turkey and ends in abroad, transportation that begins in Turkey and ends in Turkey and transportation that begins in abroad and ends in Turkey were evaluated in terms of accounting and value-added tax (VAT). It is a must to make money transfers via banks for the transit trade. Provisions of import foreign exchange are applied for the issue of transit trade purchase invoice and payment of invoice amounts, and provisions of foreign export exchange are applied for the issue of sale invoice and collection of sales revenues. Selling rate of exchange is applied for transit trade purchase invoices and buying rate of exchange is applied for sale invoices. Delivery of the goods of which the transit regime in customs regulations are applied on exemptions from VAT. Delivery of goods abroad and services both performed and get benefited abroad are not under the topic of VAT. The VAT cannot be calculated over the operation that is not performed in Turkey. Customs the Declaration Form relating to good subject to transit trade is issued with different code. Sales of goods in transit trade are certified with an invoice. These are not under the topic of VAT as they are subject to being nationalized. But Form (Ba) is issued for purchase of good and service and Form (Bs) is issued for sale of good and service. The accounting operation of the goods subject to transit trade that are purchased with an invoice from abroad by the companies who are taxpayers in Turkey is conducted by purchase invoice and the accounting of sales is conducted with sales invoice. Transportation that starts in a country and ends after passing through at least one country is called transit transportation. Transit transportation is the operation of carrying both passengers and goods that consists of transportations performed through the countries instead of the countries of beginning and ending countries. Transit goods can be carried between third country borders without paying any tax, charge and fees according to the Contract of Transit International Route. The VAT is exempted for the transportation operations held between Transit and Turkey with foreign countries.  Delivery of Diesel to the tanks of trucks, trailers, and the cooling unit of semi-trailers is exempted from VAT. Also, load and passenger transportation that are performed with sea, air, highway and railway are exempted from VAT. If the transportation relating to the export starts and ends inland in the customs VAT is applied in the transportation service invoice. If the goods are loaded to a different vehicle and exported, this second vehicle is exempted from service VAT. Transportation begins in Turkey and ends in a free zone in Turkey and logistics services are subject to VAT. Issuing inland, abroad and free zone transport and logistics invoices separately will be beneficial for VAT exemption application and separation. As the local ships and planes bear the qualification of "branch" operating abroad on behalf of the local company, it is included in the scope of export, if Customs Declaration is issued.  In our Study; incomprehensibility between transit trade and transit transportation is tried to be removed. The subject is handled in terms of tax, exchange rate valuation and Value Added Tax. Accounting records are examined in terms of providing and receiving transportation activities in export and import. It is aimed at creating awareness for those who are providing and receiving transportation activities.

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