{"id":2073,"date":"2026-10-27T10:00:00","date_gmt":"2026-10-27T10:00:00","guid":{"rendered":"https:\/\/apollo.eco\/?p=2073"},"modified":"2026-10-27T15:31:33","modified_gmt":"2026-10-27T15:31:33","slug":"sinirda-karbon-duzenleme-mekanizmasi-skdm-nedir","status":"publish","type":"post","link":"https:\/\/apollo.eco\/tr\/sinirda-karbon-duzenleme-mekanizmasi-skdm-nedir\/","title":{"rendered":"S\u0131n\u0131rda Karbon D\u00fczenleme Mekanizmas\u0131 (SKDM) Nedir? 2026 Rehberi"},"content":{"rendered":"<p class=\"wp-block-paragraph\">SKDM art\u0131k gelecek bir d\u00fczenleme de\u011fil. <strong>1 Ocak 2026&#8217;dan bu yana y\u00fcr\u00fcrl\u00fckte.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ge\u00e7i\u015f d\u00f6nemi bitti. Raporlamayla s\u0131n\u0131rl\u0131, mali y\u00fck\u00fcml\u00fcl\u00fck do\u011furmayan iki y\u0131l geride kald\u0131.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eimdi Avrupa Birli\u011fi&#8217;ne demir \u00e7elik, al\u00fcminyum, \u00e7imento, g\u00fcbre, elektrik ya da hidrojen ihra\u00e7 eden bir \u00fcreticinin \u00fcr\u00fcn\u00fcne <strong>g\u00f6m\u00fcl\u00fc emisyon<\/strong> \u00fczerinden bir bedel biniyor. Bu bedelin 2026 fiyat\u0131 da art\u0131k belli olmaya ba\u015flad\u0131.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kapsam da hareket ediyor. Avrupa Parlamentosu ve Konsey, SKDM&#8217;nin a\u015fa\u011f\u0131 ak\u0131m \u00fcr\u00fcnlere geni\u015fletilmesi i\u00e7in <strong>ilk \u00fc\u00e7l\u00fc g\u00f6r\u00fc\u015fmeyi 20 Ekim 2026&#8217;da<\/strong> yapt\u0131. \u0130kinci tur <strong>30 Kas\u0131m<\/strong>&#8216;da.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u2192 <strong>SKDM tam olarak ne, kimi ba\u011fl\u0131yor, 2026&#8217;da ne kadar \u00f6deniyor ve T\u00fcrkiye&#8217;de \u00f6denen karbon fiyat\u0131 bu y\u00fckten d\u00fc\u015f\u00fcl\u00fcyor mu?<\/strong><\/em><\/p>\n\n\n\n<table style=\"width:100%;border-collapse:collapse;margin:32px 0\"><tr>\n<td style=\"background:#E1F5EE;border-left:4px solid #085041;padding:24px 28px\">\n<p style=\"font-size:13px;letter-spacing:.12em;text-transform:uppercase;font-weight:700;color:#085041;margin:0 0 14px\">\u00d6zetle<\/p>\n<ul style=\"margin:0;padding-left:20px;line-height:1.7\">\n<li>\u0130thalat\u00e7\u0131, \u00fcr\u00fcne <strong>g\u00f6m\u00fcl\u00fc emisyon<\/strong> kadar sertifika sat\u0131n al\u0131p teslim ediyor. Sertifika fiyat\u0131 AB ETS karbon fiyat\u0131na ba\u011fl\u0131.<\/li>\n<li>Kesinle\u015fmi\u015f d\u00f6nem <strong>1 Ocak 2026<\/strong>&#8216;da ba\u015flad\u0131. Sertifika sat\u0131\u015f\u0131 <strong>1 \u015eubat 2027<\/strong>&#8216;de a\u00e7\u0131l\u0131yor, 2026 ithalat\u0131na ait ilk beyan\u0131n son tarihi <strong>30 Eyl\u00fcl 2027<\/strong>.<\/li>\n<li>2026 sertifika fiyat\u0131 \u00e7eyreklik a\u00e7\u0131klan\u0131yor: ilk \u00fc\u00e7 \u00e7eyrekte ton CO2e ba\u015f\u0131na yakla\u015f\u0131k <strong>75, 75 ve 82 avro<\/strong>.<\/li>\n<li>2026 i\u00e7in SKDM fakt\u00f6r\u00fc <strong>y\u00fczde 2,5<\/strong>. Y\u00fck\u00fcml\u00fcl\u00fck 2030&#8217;da emisyonun yakla\u015f\u0131k yar\u0131s\u0131na, 2034&#8217;te tamam\u0131na \u00e7\u0131k\u0131yor.<\/li>\n<li>A\u015fa\u011f\u0131 ak\u0131m geni\u015flemesi m\u00fczakerede. \u0130lk \u00fc\u00e7l\u00fc g\u00f6r\u00fc\u015fme <strong>20 Ekim 2026<\/strong>&#8216;da yap\u0131ld\u0131, \u00f6neriye g\u00f6re yeni kapsam <strong>1 Ocak 2028<\/strong>&#8216;de ba\u015fl\u0131yor.<\/li>\n<li>T\u00fcrkiye ETS&#8217;de 2026 yaln\u0131zca raporlama y\u0131l\u0131 ve tahsisat y\u00fczde 100 \u00fccretsiz. Bug\u00fcn SKDM&#8217;den d\u00fc\u015f\u00fclecek bir tutar yok.<\/li>\n<\/ul>\n<\/td><\/tr><\/table>\n\n\n\n<h2 class=\"wp-block-heading\">SKDM nedir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">S\u0131n\u0131rda Karbon D\u00fczenleme Mekanizmas\u0131, Avrupa Birli\u011fi&#8217;ne ithal edilen belirli karbon yo\u011fun \u00fcr\u00fcnlerin \u00fcretiminde ortaya \u00e7\u0131kan emisyonlar i\u00e7in, ithalat\u00e7\u0131n\u0131n <strong>sertifika sat\u0131n al\u0131p teslim etmesini<\/strong> gerektiren bir uyum mekanizmas\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fcrk\u00e7e i\u00e7erikte bu mekanizma s\u0131k s\u0131k &#8220;AB&#8217;ye ihra\u00e7 edilen \u00fcr\u00fcnlerin karbon emisyonuna g\u00f6re vergilendirilmesi&#8221; diye anlat\u0131l\u0131yor. Bu tan\u0131m yanl\u0131\u015f ve \u015firketleri hatal\u0131 yere haz\u0131rl\u0131yor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vergi sabit oranl\u0131d\u0131r, beyan edilir ve hazineye \u00f6denir. SKDM&#8217;de ise ithalat\u00e7\u0131, \u00fcr\u00fcne g\u00f6m\u00fcl\u00fc emisyon miktar\u0131 kadar sertifika al\u0131r ve bunlar\u0131 y\u0131ll\u0131k beyanla teslim eder. Sertifikan\u0131n fiyat\u0131 AB Emisyon Ticaret Sistemi&#8217;ndeki karbon fiyat\u0131na ba\u011fl\u0131, yani sabit de\u011fil ve piyasayla birlikte hareket ediyor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ama\u00e7 <strong>karbon ka\u00e7a\u011f\u0131n\u0131<\/strong> \u00f6nlemek. AB i\u00e7indeki \u00fcretici emisyonu i\u00e7in AB ETS \u00fczerinden \u00f6deme yaparken, ayn\u0131 \u00fcr\u00fcn\u00fc daha ucuz karbon rejimine sahip bir \u00fclkeden ithal etmek m\u00fcmk\u00fcn olsayd\u0131, \u00fcretim s\u0131n\u0131r\u0131n d\u0131\u015f\u0131na kayar ve toplam emisyon azalmazd\u0131. SKDM bu fark\u0131 kapatmak i\u00e7in kurulmu\u015f bir d\u00fczeltme arac\u0131.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Y\u00fck\u00fcml\u00fcl\u00fck ithalat\u00e7\u0131da. Bunu net s\u00f6ylemek gerekiyor, \u00e7\u00fcnk\u00fc ihracat\u00e7\u0131larla yapt\u0131\u011f\u0131m\u0131z g\u00f6r\u00fc\u015fmelerde en s\u0131k kar\u015f\u0131la\u015ft\u0131\u011f\u0131m\u0131z ikinci yanl\u0131\u015f anlama bu. Sertifikay\u0131 T\u00fcrk \u00fcretici sat\u0131n alm\u0131yor, AB&#8217;deki ithalat\u00e7\u0131 sat\u0131n al\u0131yor. Ama ithalat\u00e7\u0131n\u0131n beyan verebilmesi i\u00e7in \u00fcreticiden emisyon verisi gelmesi gerekiyor. Bu veri gelmedi\u011finde ya da g\u00fcvenilir olmad\u0131\u011f\u0131nda maliyet yine \u00fcreticiye d\u00f6n\u00fcyor: s\u00f6zle\u015fmeye, fiyata ya da sipari\u015fin kendisine.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">SKDM ne zaman y\u00fcr\u00fcrl\u00fc\u011fe girdi?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Mekanizman\u0131n iki ayr\u0131 d\u00f6nemi var ve T\u00fcrk\u00e7e kaynaklarda bu ikisi s\u0131k s\u0131k kar\u0131\u015f\u0131yor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ge\u00e7i\u015f d\u00f6nemi 1 Ekim 2023&#8217;te ba\u015flad\u0131 ve 31 Aral\u0131k 2025&#8217;te sona erdi.<\/strong> Bu d\u00f6nemde ithalat\u00e7\u0131lar\u0131n y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yaln\u0131zca \u00fc\u00e7 ayl\u0131k raporlamayd\u0131. Sertifika al\u0131nm\u0131yor, teslim edilmiyor, herhangi bir mali y\u00fck do\u011fmuyordu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kesinle\u015fmi\u015f d\u00f6nem 1 Ocak 2026&#8217;da ba\u015flad\u0131.<\/strong> Art\u0131k yetkilendirme, do\u011frulama, y\u0131ll\u0131k beyan ve sertifika teslim y\u00fck\u00fcml\u00fcl\u00fckleri birlikte i\u015fliyor.<\/p>\n\n\n\n<table style=\"width:100%;border-collapse:collapse;margin:28px 0;font-size:15px\">\n<thead><tr><th style=\"background:#085041;color:#fff;padding:12px 14px;text-align:left;width:22%\"><\/th><th style=\"background:#085041;color:#fff;padding:12px 14px;text-align:left;width:34%\">Ge\u00e7i\u015f d\u00f6nemi (2023-2025)<\/th><th style=\"background:#085041;color:#fff;padding:12px 14px;text-align:left\">Kesinle\u015fmi\u015f d\u00f6nem (2026&#8217;dan itibaren)<\/th><\/tr><\/thead><tbody>\n<tr><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">Y\u00fck\u00fcml\u00fcl\u00fck<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">\u00dc\u00e7 ayl\u0131k SKDM raporu<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">Y\u0131ll\u0131k beyan ve sertifika teslimi<\/td><\/tr>\n<tr><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#f9fafb\">Mali y\u00fck<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#f9fafb\">Yok<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#f9fafb\">Var, sertifika fiyat\u0131 AB ETS&#8217;ye ba\u011fl\u0131<\/td><\/tr>\n<tr><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">Kim y\u00fck\u00fcml\u00fc<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">Raporlama yapan beyan sahibi<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">Yetkili SKDM beyan sahibi: y\u0131lda 50 ton \u00fczeri, elektrik ve hidrojende her hacimde<\/td><\/tr>\n<tr><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#f9fafb\">Do\u011frulama<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#f9fafb\">Zorunlu de\u011fil<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#f9fafb\">Ger\u00e7ek veri akredite do\u011frulay\u0131c\u0131dan ge\u00e7meli<\/td><\/tr>\n<tr><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">Varsay\u0131lan de\u011fer<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">S\u0131n\u0131rl\u0131 kullan\u0131m<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">Kullan\u0131labilir, ek payla: 2026&#8217;da y\u00fczde 10, 2028&#8217;den itibaren y\u00fczde 30<\/td><\/tr>\n<\/tbody><\/table>\n\n\n\n<p class=\"wp-block-paragraph\">Takvimde dikkat edilmesi gereken nokta \u015fu: kesinle\u015fmi\u015f d\u00f6nem ba\u015flam\u0131\u015f olmas\u0131na ra\u011fmen sertifika sat\u0131\u015flar\u0131 hen\u00fcz a\u00e7\u0131lmad\u0131. Y\u00fck\u00fcml\u00fcl\u00fck 2026 ithalat\u0131 i\u00e7in do\u011fuyor, \u00f6deme 2027&#8217;de yap\u0131l\u0131yor. Bu, \u015firketlere bir nefes aral\u0131\u011f\u0131 veriyor ve o aral\u0131k h\u0131zla daral\u0131yor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Hangi sekt\u00f6rler kapsamda?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">SKDM bug\u00fcn alt\u0131 sekt\u00f6r\u00fc kaps\u0131yor: <strong>\u00e7imento, demir \u00e7elik, al\u00fcminyum, g\u00fcbre, elektrik ve hidrojen.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kapsam sekt\u00f6r ad\u0131na g\u00f6re de\u011fil, GT\u0130P koduna g\u00f6re belirleniyor. Kendini hi\u00e7 \u00e7elik \u015firketi olarak g\u00f6rmeyen bir \u00fcretici de kapsamdaki bir \u00e7elik bile\u015feni ihra\u00e7 ediyor olabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu liste AB ETS&#8217;nin kapsad\u0131\u011f\u0131 sekt\u00f6rlerle ayn\u0131 de\u011fil ve kar\u0131\u015ft\u0131r\u0131lmamal\u0131. ETS \u00e7ok daha geni\u015f bir alan\u0131 kapsar. SKDM ise ithalat taraf\u0131nda, karbon ka\u00e7a\u011f\u0131 riski en y\u00fcksek g\u00f6r\u00fclen \u00fcr\u00fcn gruplar\u0131yla ba\u015flad\u0131.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kapsam \u015fu anda geni\u015fletiliyor.<\/strong> Komisyon Aral\u0131k 2025&#8217;te SKDM&#8217;yi a\u011f\u0131rl\u0131kl\u0131 olarak \u00e7elik ve al\u00fcminyum yo\u011fun yakla\u015f\u0131k 180 a\u015fa\u011f\u0131 ak\u0131m \u00fcr\u00fcn tipine geni\u015fletmeyi <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=CELEX:52025PC0989\" target=\"_blank\" rel=\"noreferrer noopener\">\u00f6nerdi<\/a>. \u00d6neriye g\u00f6re yeni kapsam <strong>1 Ocak 2028&#8217;den<\/strong> itibaren uygulanacak. Konsey 12 Haziran 2026&#8217;da daha uzun bir listeyle <a href=\"https:\/\/www.consilium.europa.eu\/en\/press\/press-releases\/2026\/06\/12\/council-moves-to-strengthen-the-eu-s-carbon-border-adjustment-mechanism\/\" target=\"_blank\" rel=\"noreferrer noopener\">pozisyonunu belirledi<\/a>. Parlamento&#8217;nun 15 Eyl\u00fcl 2026&#8217;da oylanan m\u00fczakere yetkisi ise 457 \u00fcr\u00fcn\u00fc kaps\u0131yor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">20 Ekim&#8217;deki ilk \u00fc\u00e7l\u00fc g\u00f6r\u00fc\u015fmede b\u00fcy\u00fck bir karar \u00e7\u0131kmad\u0131, ilk tur i\u00e7in bu ola\u011fan. <a href=\"https:\/\/agenceurope.eu\/en\/bulletin\/article\/13965\/4\/first-talks-between-european-parliament-and-eu-council-on-extending-carbon-border-adjustment-mechanism-raise-no-major-issues\" target=\"_blank\" rel=\"noreferrer noopener\">Agence Europe&#8217;un aktard\u0131\u011f\u0131na g\u00f6re<\/a> iki taraf pozisyonlar\u0131n\u0131 sundu, zor ba\u015fl\u0131klar teknik \u00e7al\u0131\u015fmaya b\u0131rak\u0131ld\u0131: al\u00fcminyum \u00fcr\u00fcnler i\u00e7in bir e\u015fik, metal hurdan\u0131n durumu, \u00e7evrim i\u00e7i platformlar\u0131n kapsama girip girmeyece\u011fi ve k\u00fcresel d\u00fczeyde varsay\u0131lan de\u011ferler. \u0130kinci g\u00f6r\u00fc\u015fme \u00f6n planda 30 Kas\u0131m&#8217;da, Konsey de y\u0131l bitmeden uzla\u015f\u0131 hedefliyor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hi\u00e7biri hen\u00fcz kanun de\u011fil. Bug\u00fcn kapsam d\u0131\u015f\u0131nda kalan ama \u00e7elik ya da al\u00fcminyum yo\u011fun \u00fcr\u00fcn ihra\u00e7 eden bir T\u00fcrk \u015firketi i\u00e7in takip edilmesi gereken dosya bu. Tedarik\u00e7i verisinin kurulmas\u0131n\u0131n yakla\u015f\u0131k bir y\u0131l s\u00fcrd\u00fc\u011f\u00fcn\u00fc d\u00fc\u015f\u00fcn\u00fcrsek, 2028 g\u00f6r\u00fcnd\u00fc\u011f\u00fc kadar uzak de\u011fil.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fcrkiye a\u00e7\u0131s\u0131ndan listenin a\u011f\u0131rl\u0131\u011f\u0131 b\u00fcy\u00fck. Demir \u00e7elik, al\u00fcminyum ve \u00e7imento, T\u00fcrkiye&#8217;nin AB&#8217;ye ihracat\u0131nda \u00f6ne \u00e7\u0131kan kalemler. Yani mekanizma T\u00fcrkiye&#8217;yi en b\u00fcy\u00fck ihracat kalemlerinden, do\u011frudan etkiliyor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kimler y\u00fck\u00fcml\u00fc? 50 tonluk e\u015fik<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kesinle\u015fmi\u015f d\u00f6nemle birlikte gelen en \u00f6nemli sadele\u015ftirme bu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Y\u0131lda toplam <strong>50 ton<\/strong>dan fazla SKDM kapsaml\u0131 \u00fcr\u00fcn ithal edenler, <strong>yetkili SKDM beyan sahibi<\/strong> stat\u00fcs\u00fcne sahip olmak zorunda. E\u015fik \u00e7imento, g\u00fcbre, demir \u00e7elik ve al\u00fcminyumda y\u0131ll\u0131k ve k\u00fcm\u00fclatif i\u015fliyor. Alt\u0131nda kalanlar y\u00fck\u00fcml\u00fcl\u00fck d\u0131\u015f\u0131nda.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Komisyon, e\u015fi\u011fi tasarlarken bu sadele\u015ftirmenin ithalat\u00e7\u0131lar\u0131n yakla\u015f\u0131k <strong>y\u00fczde 90&#8217;\u0131n\u0131<\/strong> kapsam d\u0131\u015f\u0131nda b\u0131rakaca\u011f\u0131n\u0131, g\u00f6m\u00fcl\u00fc emisyonlar\u0131n ise yakla\u015f\u0131k <strong>y\u00fczde 99&#8217;unu<\/strong> kapsam i\u00e7inde tutaca\u011f\u0131n\u0131 hesaplam\u0131\u015ft\u0131. 30 Eyl\u00fcl 2026&#8217;da yay\u0131mlanan <a href=\"https:\/\/taxation-customs.ec.europa.eu\/news\/cbam-de-minimis-threshold-assessment-2026-09-30_en\" target=\"_blank\" rel=\"noreferrer noopener\">ilk de\u011ferlendirme<\/a>, Nisan 2025 ile Mart 2026 aras\u0131nda e\u015fi\u011fin g\u00f6m\u00fcl\u00fc emisyonlar\u0131n <strong>y\u00fczde 0,87&#8217;sini<\/strong> muaf b\u0131rakt\u0131\u011f\u0131n\u0131 ortaya koydu. Bu, t\u00fcz\u00fckteki y\u00fczde 1 s\u0131n\u0131r\u0131n\u0131n alt\u0131nda, dolay\u0131s\u0131yla e\u015fik \u015fimdilik 50 tonda kal\u0131yor. Yaln\u0131z bu on iki ay\u0131n dokuzu ge\u00e7i\u015f d\u00f6nemine denk geliyor, bir sonraki de\u011ferlendirme daha fazlas\u0131n\u0131 s\u00f6yleyecek.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fcrk \u00fcretici i\u00e7in pratik sonu\u00e7 \u015fu: m\u00fc\u015fterinizin e\u015fi\u011fin hangi taraf\u0131nda oldu\u011fu, sizden ne isteyece\u011fini do\u011frudan belirliyor. E\u015fi\u011fin \u00fcst\u00fcndeki bir al\u0131c\u0131 sertifika teslim etmek zorunda, dolay\u0131s\u0131yla sizden do\u011frulanabilir emisyon verisi isteyecek. Alt\u0131ndaki bir al\u0131c\u0131 istemeyebilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bir istisna var ve g\u00f6zden ka\u00e7\u0131yor: <strong>elektrik ve hidrojende e\u015fik i\u015flemiyor.<\/strong> Bu iki \u00fcr\u00fcnde hacim ne olursa olsun yetkilendirme aran\u0131yor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yetki i\u00e7in ba\u015fvuru takvimi de kapand\u0131. 31 Mart 2026&#8217;ya kadar ba\u015fvuran ithalat\u00e7\u0131lar, ba\u015fvurular\u0131 sonu\u00e7lanana kadar ithalata devam edebildi. Bu tarihten sonra e\u015fi\u011fe yakla\u015fan bir ithalat\u00e7\u0131n\u0131n, e\u015fi\u011fi a\u015facak sevkiyattan \u00f6nce ba\u015fvurmas\u0131 gerekiyor. Stat\u00fc s\u0131n\u0131rda al\u0131nam\u0131yor ve geriye d\u00f6n\u00fck verilmiyor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Sertifikalar ne zaman al\u0131nacak, beyan ne zaman verilecek?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130ki tarih var ve ikisi de ertelendi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sertifika sat\u0131\u015flar\u0131 1 \u015eubat 2027&#8217;de ba\u015fl\u0131yor.<\/strong> Orijinal planda bu tarih 1 Ocak 2026&#8217;yd\u0131.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0130lk y\u0131ll\u0131k beyan 30 Eyl\u00fcl 2027&#8217;de veriliyor<\/strong> ve 2026 y\u0131l\u0131 ithalat\u0131n\u0131 kaps\u0131yor. \u00d6nceki d\u00fczenlemede son tarih 31 May\u0131s&#8217;t\u0131, sadele\u015ftirme paketiyle ithalat\u0131 izleyen y\u0131l\u0131n 30 Eyl\u00fcl&#8217;\u00fcne \u00e7ekildi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu iki tarih birlikte okundu\u011funda ortaya \u015fu tablo \u00e7\u0131k\u0131yor: 2026 boyunca yap\u0131lan ithalat\u0131n karbon maliyeti, 2027&#8217;de sat\u0131n al\u0131nacak sertifikalarla kar\u015f\u0131lanacak ve hesap 2027 sonbahar\u0131nda kapat\u0131lacak. Veri toplama i\u015fi ise 2026 i\u00e7inde, yani \u015fimdi yap\u0131l\u0131yor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2027&#8217;den itibaren bir de bulundurma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc var. Beyan sahipleri her \u00e7eyre\u011fin sonunda, y\u0131lba\u015f\u0131ndan o g\u00fcne kadar ithal ettikleri \u00fcr\u00fcnlere g\u00f6m\u00fcl\u00fc emisyonun en az <strong>y\u00fczde 50&#8217;sini<\/strong> kar\u015f\u0131layan sertifikay\u0131 elinde tutmak zorunda. Bu oran sadele\u015ftirme paketiyle <strong>y\u00fczde 80&#8217;den<\/strong> indirildi. Y\u0131l sonunda \u00f6denecek tutar ayn\u0131 kal\u0131yor. Fark, y\u0131l boyunca sertifikaya ba\u011flanan i\u015fletme sermayesinde.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1200\" height=\"560\" src=\"https:\/\/apollo.eco\/wp-content\/uploads\/2026\/10\/skdm-takvim.png\" alt=\"SKDM kesinle\u015fmi\u015f d\u00f6nem takvimi: 1 Ekim 2023 ge\u00e7i\u015f d\u00f6nemi ba\u015flang\u0131c\u0131, 31 Aral\u0131k 2025 ge\u00e7i\u015f d\u00f6neminin sonu, 1 Ocak 2026 y\u00fcr\u00fcrl\u00fck, 1 \u015eubat 2027 sertifika sat\u0131\u015f\u0131, 30 Eyl\u00fcl 2027 ilk y\u0131ll\u0131k beyan.\" class=\"wp-image-6567\" srcset=\"https:\/\/apollo.eco\/wp-content\/uploads\/2026\/10\/skdm-takvim.png 1200w, https:\/\/apollo.eco\/wp-content\/uploads\/2026\/10\/skdm-takvim-300x140.png 300w, https:\/\/apollo.eco\/wp-content\/uploads\/2026\/10\/skdm-takvim-1024x478.png 1024w, https:\/\/apollo.eco\/wp-content\/uploads\/2026\/10\/skdm-takvim-768x358.png 768w, https:\/\/apollo.eco\/wp-content\/uploads\/2026\/10\/skdm-takvim-18x8.png 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">Ge\u00e7i\u015f d\u00f6nemi 2025 sonunda kapand\u0131. 2026 ithalat\u0131n\u0131n hesab\u0131 2027 sonbahar\u0131nda kapan\u0131yor.<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">SKDM sertifikas\u0131n\u0131n fiyat\u0131 ne kadar?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Komisyon, 2026 i\u00e7in <a href=\"https:\/\/taxation-customs.ec.europa.eu\/carbon-border-adjustment-mechanism\/price-cbam-certificates_en\" target=\"_blank\" rel=\"noreferrer noopener\">her \u00e7eyrek bir fiyat<\/a> yay\u0131ml\u0131yor. Fiyat, o \u00e7eyrekte yap\u0131lan AB ETS ihalelerinin hacim a\u011f\u0131rl\u0131kl\u0131 ortalamas\u0131 ve \u00e7eyrek bittikten sonraki ilk hafta a\u00e7\u0131klan\u0131yor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eu ana kadar \u00fc\u00e7 fiyat a\u00e7\u0131kland\u0131. \u0130lk iki \u00e7eyrekte fiyat <strong>ton CO2e ba\u015f\u0131na yakla\u015f\u0131k 75 avro<\/strong>, 5 Ekim&#8217;de a\u00e7\u0131klanan \u00fc\u00e7\u00fcnc\u00fc \u00e7eyrekte ise <strong>yakla\u015f\u0131k 82 avro<\/strong> oldu. D\u00f6rd\u00fcnc\u00fc \u00e7eyrek fiyat\u0131 4 Ocak 2027&#8217;de a\u00e7\u0131klanacak. 2027&#8217;den itibaren fiyat haftal\u0131k ortalamaya ge\u00e7iyor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Burada \u00f6nemli bir ayr\u0131nt\u0131 var. 2026&#8217;da yap\u0131lan her ithalat, sertifikalar 2027&#8217;de al\u0131nacak olsa bile, ithalat\u0131n yap\u0131ld\u0131\u011f\u0131 \u00e7eyre\u011fin fiyat\u0131yla hesaplan\u0131yor. Yani 2026 fiyat\u0131n\u0131n d\u00f6rt \u00e7eyre\u011finden \u00fc\u00e7\u00fc art\u0131k belli, 2026&#8217;n\u0131n SKDM fakt\u00f6r\u00fc de t\u00fcz\u00fckte sabit. Hesapta a\u00e7\u0131k kalan tek b\u00fcy\u00fckl\u00fck, \u00fcr\u00fcn\u00fcn\u00fcze g\u00f6m\u00fcl\u00fc emisyon.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2026&#8217;da ger\u00e7ekte ne kadar \u00f6deniyor?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bu, T\u00fcrk\u00e7e i\u00e7erikte neredeyse hi\u00e7 konu\u015fulmayan ama maliyeti belirleyen ba\u015fl\u0131k.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">SKDM, g\u00f6m\u00fcl\u00fc emisyonun tamam\u0131 i\u00e7in sertifika istemiyor. AB i\u00e7indeki \u00fcreticiler h\u00e2l\u00e2 \u00fccretsiz tahsisat ald\u0131\u011f\u0131 s\u00fcrece, ithalat\u00e7\u0131dan da yaln\u0131zca bu \u00fccretsiz tahsisat\u0131n kapsamad\u0131\u011f\u0131 pay isteniyor. \u0130ki taraf aras\u0131ndaki dengeyi kuran bu orana <strong>SKDM fakt\u00f6r\u00fc<\/strong> deniyor ve y\u0131llara g\u00f6re art\u0131yor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2026 i\u00e7in SKDM fakt\u00f6r\u00fc y\u00fczde 2,5.<\/strong> Yani bu y\u0131l ithal edilen bir \u00fcr\u00fcn\u00fcn g\u00f6m\u00fcl\u00fc emisyonunun yaln\u0131zca y\u00fczde 2,5&#8217;i i\u00e7in sertifika teslim ediliyor.<\/p>\n\n\n\n<table style=\"width:100%;border-collapse:collapse;margin:28px 0;font-size:15px\">\n<thead><tr><th style=\"background:#085041;color:#fff;padding:12px 14px;text-align:left;width:18%\">Y\u0131l<\/th><th style=\"background:#085041;color:#fff;padding:12px 14px;text-align:left;width:22%\">SKDM fakt\u00f6r\u00fc<\/th><th style=\"background:#085041;color:#fff;padding:12px 14px;text-align:left\">Ne anlama geliyor<\/th><\/tr><\/thead><tbody>\n<tr><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">2026<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">%2,5<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">G\u00f6m\u00fcl\u00fc emisyonun y\u00fczde 2,5&#8217;i i\u00e7in sertifika teslim ediliyor<\/td><\/tr>\n<tr><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#f9fafb\">2027<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#f9fafb\">%5<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#f9fafb\">Haftal\u0131k sertifika fiyat\u0131 ve \u00e7eyreklik y\u00fczde 50 bulundurma ba\u015fl\u0131yor<\/td><\/tr>\n<tr><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">2028<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">%10<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">Varsay\u0131lan de\u011fer ek pay\u0131 y\u00fczde 30&#8217;a \u00e7\u0131k\u0131yor<\/td><\/tr>\n<tr><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#f9fafb\">2029<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#f9fafb\">%22,5<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#f9fafb\">K\u0131r\u0131lma burada ba\u015fl\u0131yor<\/td><\/tr>\n<tr><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">2030<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">%48,5<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">Y\u00fck\u00fcml\u00fcl\u00fck emisyonun yakla\u015f\u0131k yar\u0131s\u0131na \u00e7\u0131k\u0131yor<\/td><\/tr>\n<tr><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#f9fafb\">2031<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#f9fafb\">%61<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#f9fafb\">Emisyonun yar\u0131s\u0131ndan fazlas\u0131<\/td><\/tr>\n<tr><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">2032<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">%73,5<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">Emisyonun yakla\u015f\u0131k d\u00f6rtte \u00fc\u00e7\u00fc<\/td><\/tr>\n<tr><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#f9fafb\">2033<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#f9fafb\">%86<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#f9fafb\">\u00dccretsiz tahsisat\u0131n son y\u0131l\u0131<\/td><\/tr>\n<tr><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">2034<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">%100<\/td><td style=\"border:1px solid #e3e3e3;padding:11px 14px;background:#ffffff\">\u00dccretsiz tahsisat tamamen kalk\u0131yor<\/td><\/tr>\n<\/tbody><\/table>\n<p style=\"font-size:13px;color:#7b7664;font-style:italic;margin:-14px 0 28px\">\u0130lk y\u0131llardaki d\u00fc\u015f\u00fck fakt\u00f6r bir ge\u00e7i\u015f rampas\u0131. Veri y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ise bug\u00fcnden tam olarak ge\u00e7erli.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tablonun anlatt\u0131\u011f\u0131 \u015fey \u015fu: 2026 ve 2027 maliyet a\u00e7\u0131s\u0131ndan hafif y\u0131llar. As\u0131l k\u0131r\u0131lma 2029&#8217;da ba\u015fl\u0131yor, 2030&#8217;da y\u00fck\u00fcml\u00fcl\u00fck emisyonun yakla\u015f\u0131k yar\u0131s\u0131na \u00e7\u0131k\u0131yor ve 2034&#8217;te tamam\u0131na ula\u015f\u0131yor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu, &#8220;SKDM&#8217;yi sonra d\u00fc\u015f\u00fcn\u00fcr\u00fcz&#8221; demek i\u00e7in bir gerek\u00e7e olamaz. Fakt\u00f6r\u00fcn d\u00fc\u015f\u00fck oldu\u011fu y\u0131llar, veri altyap\u0131s\u0131n\u0131 d\u00fc\u015f\u00fck maliyetle kurmak i\u00e7in verilmi\u015f y\u0131llar. Fakt\u00f6r y\u00fczde 50&#8217;ye yakla\u015ft\u0131\u011f\u0131nda \u00f6l\u00e7\u00fcm altyap\u0131s\u0131 h\u00e2l\u00e2 yoksa, aradaki fark varsay\u0131lan de\u011ferler \u00fczerinden faturalan\u0131yor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">G\u00f6m\u00fcl\u00fc emisyon nas\u0131l hesaplan\u0131r?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Mekanizman\u0131n tamam\u0131 tek bir say\u0131ya dayan\u0131yor: \u00fcr\u00fcn\u00fcn bir tonuna g\u00f6m\u00fcl\u00fc emisyon.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu say\u0131 iki \u015fekilde \u00fcretilebiliyor. Ya \u00fcreticinin kendi tesisinden gelen <strong>ger\u00e7ek veriyle<\/strong>, ya da Komisyon&#8217;un yay\u0131mlad\u0131\u011f\u0131 <strong>varsay\u0131lan de\u011ferlerle<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aradaki fark maliyet fark\u0131 demek. Varsay\u0131lan de\u011ferler, verinin olmad\u0131\u011f\u0131 durumlar i\u00e7in konuyor ve bilerek ihtiyatl\u0131 tarafta tutuluyor. Ger\u00e7ek verisi olmayan bir \u00fcretici, fiil\u00ee performans\u0131ndan ba\u011f\u0131ms\u0131z olarak varsay\u0131lan de\u011fer \u00fczerinden fiyatlan\u0131yor. Tesisiniz sekt\u00f6r ortalamas\u0131ndan daha verimli \u00e7al\u0131\u015f\u0131yorsa, bu verimlili\u011fin kar\u015f\u0131l\u0131\u011f\u0131n\u0131 ancak \u00f6l\u00e7ebiliyorsan\u0131z al\u0131rs\u0131n\u0131z.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dcstelik varsay\u0131lan de\u011ferlere art\u0131k bir <strong>ek pay<\/strong> ekleniyor. Komisyon&#8217;un <a href=\"https:\/\/taxation-customs.ec.europa.eu\/document\/download\/013fa763-5dce-4726-a204-69fec04d5ce2_en\" target=\"_blank\" rel=\"noreferrer noopener\">SKDM soru ve cevaplar\u0131na<\/a> g\u00f6re bu pay 2026&#8217;da y\u00fczde 10, 2027&#8217;de y\u00fczde 20, 2028&#8217;den itibaren y\u00fczde 30. G\u00fcbrede \u00e7ok daha d\u00fc\u015f\u00fck bir oran uygulan\u0131yor. \u00d6l\u00e7memenin maliyeti her y\u0131l b\u00fcy\u00fcyor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ger\u00e7ek veri de beyanla y\u00fcr\u00fcm\u00fcyor. Emisyonlar\u0131n <strong>akredite do\u011frulay\u0131c\u0131lar<\/strong> taraf\u0131ndan do\u011frulanmas\u0131 gerekiyor. Tesis s\u0131n\u0131rlar\u0131n\u0131n tan\u0131mlanm\u0131\u015f, \u00f6l\u00e7\u00fcm\u00fcn s\u00fcrekli ve ba\u011f\u0131ms\u0131z olarak do\u011frulanabilir olmas\u0131 isteniyor. Y\u0131l sonunda toplanan tahmini rakamlarla kurulan bir envanter, do\u011frulama s\u00fcrecinden ge\u00e7miyor. Envanter taraf\u0131n\u0131 s\u0131f\u0131rdan kuruyorsan\u0131z <a href=\"https:\/\/apollo.eco\/tr\/kurumsal-karbon-ayak-izi-hesaplama-rehberi\/\">kurumsal karbon ayak izi hesaplama rehberimiz<\/a> iyi bir ba\u015flang\u0131\u00e7.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Uymayana ne oluyor?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Uyumsuzlu\u011fun kar\u015f\u0131l\u0131\u011f\u0131 iki bi\u00e7imde i\u015fliyor. Y\u0131ll\u0131k teslim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yerine getirilmemesi para cezas\u0131na konu oluyor. Ciddi ya da tekrarlanan ihlallerde ise <strong>yetkili SKDM beyan sahibi stat\u00fcs\u00fc iptal edilebiliyor.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Stat\u00fc iptalinin pratik anlam\u0131, ihracat\u00e7\u0131 a\u00e7\u0131s\u0131ndan cezadan daha a\u011f\u0131r: yetkisi iptal edilen bir ithalat\u00e7\u0131 kapsamdaki \u00fcr\u00fcn\u00fc ithal edemiyor. Yani sorun al\u0131c\u0131n\u0131zda \u00e7\u0131kt\u0131\u011f\u0131nda sipari\u015f de duruyor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">T\u00fcrkiye&#8217;de \u00f6denen karbon fiyat\u0131 SKDM&#8217;den d\u00fc\u015f\u00fcl\u00fcr m\u00fc?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fcrk\u00e7e i\u00e7erikte en \u00e7ok abart\u0131lan ba\u015fl\u0131k bu, o y\u00fczden kararla\u015ft\u0131r\u0131lan\u0131 beklenenden ay\u0131rmak gerekiyor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mevzuat\u0131n ilkesi a\u00e7\u0131k: ithalat\u00e7\u0131, \u00fcr\u00fcn\u00fcn \u00fcretimi s\u0131ras\u0131nda bir karbon fiyat\u0131n\u0131n <strong>zaten \u00f6dendi\u011fini kan\u0131tlayabilirse<\/strong>, \u00f6denen tutar SKDM y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnden d\u00fc\u015f\u00fclebiliyor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ama bu ilkenin nas\u0131l uygulanaca\u011f\u0131n\u0131 belirleyen tasarruf <strong>h\u00e2l\u00e2 taslak h\u00e2linde.<\/strong> Komisyon <a href=\"https:\/\/taxation-customs.ec.europa.eu\/news\/carbon-price-paid-third-countries-2026-05-13_en\" target=\"_blank\" rel=\"noreferrer noopener\">tasla\u011f\u0131<\/a> 13 May\u0131s 2026&#8217;da yay\u0131mlad\u0131, g\u00f6r\u00fc\u015f s\u00fcreci 10 Haziran 2026&#8217;da kapand\u0131. Ekim 2026 sonu itibar\u0131yla metin kabul edilmi\u015f de\u011fil.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tasla\u011f\u0131n arad\u0131\u011f\u0131 ko\u015fullar da hafif de\u011fil. Taslak <strong>fiilen \u00f6denen<\/strong> karbon fiyat\u0131n\u0131 esas al\u0131yor ve \u00fccretsiz tahsisatlar\u0131, muafiyetleri ve geri \u00f6demeleri bu tutardan d\u00fc\u015f\u00fcyor. \u0130ndirimi de yaln\u0131zca <strong>ger\u00e7ek, do\u011frulanm\u0131\u015f g\u00f6m\u00fcl\u00fc emisyonla<\/strong> beyan edilen \u00fcr\u00fcnler i\u00e7in tan\u0131yor. Varsay\u0131lan de\u011ferle beyan edenler kapsam d\u0131\u015f\u0131nda kal\u0131yor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Buradan T\u00fcrkiye ETS&#8217;ye bakal\u0131m.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fcrkiye Emisyon Ticaret Sistemi Y\u00f6netmeli\u011fi <strong>27 A\u011fustos 2026<\/strong>&#8216;da Resm\u00ee Gazete&#8217;de yay\u0131mland\u0131. Karbon Piyasas\u0131 Kurulu&#8217;nun <a href=\"https:\/\/iklim.gov.tr\/tr-ets-pilot-uygulama-donemine-yonelik-karbon-piyasasi-kurulu-toplanti-kararlarina-kpk-2026-1-iliskin-duyuru-duyuru-45\" target=\"_blank\" rel=\"noreferrer noopener\">KPK\/2026\/1 karar\u0131na<\/a> g\u00f6re pilot d\u00f6nem 2026 ve 2027 emisyonlar\u0131n\u0131 kaps\u0131yor. 2026&#8217;da i\u015fletmelerin yaln\u0131zca raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc var. Tahsisat k\u0131yas esasl\u0131 ve <strong>y\u00fczde 100 \u00fccretsiz.<\/strong> Fiyat mekanizmas\u0131 ise <strong>2027 sistem y\u0131l\u0131 itibar\u0131yla<\/strong> ba\u015flat\u0131lacak. Pilot d\u00f6neme ili\u015fkin <a href=\"https:\/\/iklim.gov.tr\/tr-ets-pilot-uygulama-donemine-iliskin-usul-ve-esaslar-yayimlandi-duyuru-1045\" target=\"_blank\" rel=\"noreferrer noopener\">usul ve esaslar<\/a> da 1 Ekim 2026&#8217;da yay\u0131mland\u0131.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yani <strong>bug\u00fcn T\u00fcrkiye&#8217;de \u00f6denen bir karbon fiyat\u0131 yok.<\/strong> 2027&#8217;den itibaren bir fiyat olu\u015facak, ama tahsisat tamamen \u00fccretsiz oldu\u011fu s\u00fcrece pilot d\u00f6nemde emisyonun b\u00fcy\u00fck k\u0131sm\u0131 i\u00e7in fiilen \u00f6denen bir bedel olmayacak. \u0130ndirim de en fazla fiilen \u00f6denen kadar olabiliyor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Do\u011fru olan \u015fu: T\u00fcrkiye ETS, ileride mahsupla\u015fman\u0131n <strong>hukuki \u00f6n ko\u015fulunu<\/strong> olu\u015fturuyor. \u0130\u015fleyen bir yurt i\u00e7i karbon fiyat\u0131, SKDM maliyetinin T\u00fcrkiye&#8217;de kalmas\u0131n\u0131 sa\u011flayacak mekanizma. Ama bug\u00fcn ge\u00e7erli bir indirim yok ve Komisyon&#8217;un T\u00fcrkiye ETS&#8217;sini tan\u0131yan bir karar\u0131 da bulunmuyor. Pilot d\u00f6nemin ayr\u0131nt\u0131lar\u0131 i\u00e7in <a href=\"https:\/\/apollo.eco\/tr\/emisyon-ticaret-sistemi-ets-nedir\/\">T\u00fcrkiye ETS rehberimize<\/a> bakabilirsiniz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bunu sat\u0131\u015f g\u00f6r\u00fc\u015fmelerinde ya da y\u00f6netim kuruluna sunumda &#8220;T\u00fcrkiye ETS sayesinde SKDM maliyetimiz d\u00fc\u015fecek&#8221; diye anlatmak, bug\u00fcn i\u00e7in do\u011fru de\u011fil.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u015eirketiniz \u015fimdi ne yapmal\u0131?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kesinle\u015fmi\u015f d\u00f6nem ba\u015flad\u0131 ama ilk \u00f6deme 2027&#8217;de. Aradaki bu aral\u0131k, veri altyap\u0131s\u0131n\u0131 kurmak i\u00e7in elde kalan son d\u00f6nem.<\/p>\n\n\n\n<table style=\"width:100%;border-collapse:collapse;margin:32px 0;font-size:15px;border:1px solid #e3e3e3\">\n<tbody><tr><td colspan=\"2\" style=\"background:#085041;color:#fff;padding:14px 22px;font-size:13px;letter-spacing:.12em;text-transform:uppercase;font-weight:700\">Eyl\u00fcl 2027&#8217;den \u00f6nce be\u015f ad\u0131m<\/td><\/tr>\n<tr><td style=\"padding:18px 14px 18px 22px;border-bottom:1px solid #e3e3e3;vertical-align:top;width:44px;background:#ffffff\"><span style=\"display:inline-block;width:36px;height:36px;line-height:36px;border-radius:50%;background:#E1F5EE;color:#085041;font-weight:700;text-align:center;font-size:15px\">01<\/span><\/td><td style=\"padding:18px 22px 18px 4px;border-bottom:1px solid #e3e3e3;background:#ffffff\"><strong style=\"color:#085041\">Hangi \u00fcr\u00fcnlerinizin kapsamda oldu\u011funu netle\u015ftirin<\/strong><br>GT\u0130P baz\u0131nda yap\u0131lan bir e\u015fle\u015ftirme i\u015fi, tahminle y\u00fcr\u00fcm\u00fcyor. A\u015fa\u011f\u0131 ak\u0131m listesini de \u015fimdiden takip edin.<\/td><\/tr>\n<tr><td style=\"padding:18px 14px 18px 22px;border-bottom:1px solid #e3e3e3;vertical-align:top;width:44px;background:#ffffff\"><span style=\"display:inline-block;width:36px;height:36px;line-height:36px;border-radius:50%;background:#E1F5EE;color:#085041;font-weight:700;text-align:center;font-size:15px\">02<\/span><\/td><td style=\"padding:18px 22px 18px 4px;border-bottom:1px solid #e3e3e3;background:#ffffff\"><strong style=\"color:#085041\">Al\u0131c\u0131n\u0131z\u0131n e\u015fi\u011fin neresinde oldu\u011funu \u00f6\u011frenin<\/strong><br>50 tonun \u00fcst\u00fcndeki bir al\u0131c\u0131 sizden do\u011frulanabilir veri isteyecek. Elektrik ve hidrojende e\u015fik yok.<\/td><\/tr>\n<tr><td style=\"padding:18px 14px 18px 22px;border-bottom:1px solid #e3e3e3;vertical-align:top;width:44px;background:#ffffff\"><span style=\"display:inline-block;width:36px;height:36px;line-height:36px;border-radius:50%;background:#E1F5EE;color:#085041;font-weight:700;text-align:center;font-size:15px\">03<\/span><\/td><td style=\"padding:18px 22px 18px 4px;border-bottom:1px solid #e3e3e3;background:#ffffff\"><strong style=\"color:#085041\">Tesis seviyesinde \u00f6l\u00e7\u00fcm kurun<\/strong><br>Enerji t\u00fcketimi \u00fcr\u00fcn ve hat baz\u0131nda ayr\u0131\u015fm\u0131yorsa, g\u00f6m\u00fcl\u00fc emisyonu ger\u00e7ek veriyle hesaplamak m\u00fcmk\u00fcn olmuyor.<\/td><\/tr>\n<tr><td style=\"padding:18px 14px 18px 22px;border-bottom:1px solid #e3e3e3;vertical-align:top;width:44px;background:#ffffff\"><span style=\"display:inline-block;width:36px;height:36px;line-height:36px;border-radius:50%;background:#E1F5EE;color:#085041;font-weight:700;text-align:center;font-size:15px\">04<\/span><\/td><td style=\"padding:18px 22px 18px 4px;border-bottom:1px solid #e3e3e3;background:#ffffff\"><strong style=\"color:#085041\">Ger\u00e7ek veri ile varsay\u0131lan de\u011fer aras\u0131nda \u00fcr\u00fcn baz\u0131nda karar verin<\/strong><br>Ger\u00e7ek veri m\u00fcmk\u00fcn de\u011filse, varsay\u0131lan de\u011feri ve ek pay\u0131n\u0131 s\u00f6zle\u015fmeye \u015fimdiden yans\u0131t\u0131n.<\/td><\/tr>\n<tr><td style=\"padding:18px 14px 18px 22px;vertical-align:top;width:44px;background:#ffffff\"><span style=\"display:inline-block;width:36px;height:36px;line-height:36px;border-radius:50%;background:#E1F5EE;color:#085041;font-weight:700;text-align:center;font-size:15px\">05<\/span><\/td><td style=\"padding:18px 22px 18px 4px;background:#ffffff\"><strong style=\"color:#085041\">Veri format\u0131n\u0131 al\u0131c\u0131n\u0131zla \u015fimdi konu\u015fun<\/strong><br>\u0130thalat\u00e7\u0131 beyan\u0131 sizin verinizle haz\u0131rlayacak. Format\u0131n ve do\u011frulama zincirinin 2027 sonbahar\u0131ndan \u00f6nce oturmas\u0131 gerekiyor.<\/td><\/tr>\n<\/tbody><\/table>\n\n\n\n<p class=\"wp-block-paragraph\">Apollo&#8217;nun bu ad\u0131mlarda yapt\u0131\u011f\u0131 i\u015f \u015fu:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2192 <strong><a href=\"https:\/\/apollo.eco\/tr\/optiwise\/\">Optiwise<\/a><\/strong> tesis, hat ve ekipman baz\u0131nda enerji t\u00fcketimini \u00f6l\u00e7er, yani \u00fcr\u00fcne g\u00f6m\u00fcl\u00fc emisyonun paydas\u0131n\u0131 olu\u015fturan veriyi \u00fcretir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2192 <strong><a href=\"https:\/\/apollo.eco\/tr\/finwise\/\">Finwise<\/a><\/strong> elektrik maliyetini ve tarifeyi ayn\u0131 zemine ba\u011flar, karbon maliyetinin toplam \u00fcretim maliyeti i\u00e7indeki pay\u0131n\u0131 g\u00f6r\u00fcn\u00fcr k\u0131lar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2192 <strong><a href=\"https:\/\/apollo.eco\/tr\/ecowise\/\">Ecowise<\/a><\/strong> bu t\u00fcketimi Kapsam 1, 2 ve 3 envanterine \u00e7evirir ve do\u011frulay\u0131c\u0131ya sunulabilir formatta tutar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">SKDM&#8217;yi tek ba\u015f\u0131na bir yaz\u0131l\u0131m \u00e7\u00f6zm\u00fcyor. Ama g\u00f6m\u00fcl\u00fc emisyonu ger\u00e7ek veriyle hesaplayamayan bir \u00fcretici, varsay\u0131lan de\u011ferle ve ek payla fiyatlanmay\u0131 kabul etmi\u015f oluyor, bu fark da do\u011frudan s\u00f6zle\u015fmeye yans\u0131yor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Konu\u015fal\u0131m.<\/p>\n\n\n\t\t<div data-elementor-type=\"container\" data-elementor-id=\"6227\" class=\"elementor elementor-6227\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66688375 e-con-full e-flex e-con e-child\" data-id=\"66688375\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-53f9a561 e-con-full e-flex e-con e-child\" data-id=\"53f9a561\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-535849f4 e-con-full e-flex e-con e-child\" data-id=\"535849f4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61242587 elementor-widget elementor-widget-heading\" data-id=\"61242587\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"gradient-text\">Leave your fingerprint,<\/span>  not your footprint.\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78c8be elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"78c8be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Let Apollo Ecowise replace regulatory guesswork with automated, audit-ready Scope 1, 2, and 3 data tied directly to your actual energy consumption.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46238796 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"46238796\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/apollo.eco\/tr\/book-a-demo\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Demo talep edin<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">S\u0131k\u00e7a sorulan sorular<\/h2>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list\">\n<div id=\"faq-question-1793113810847\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">SKDM bir vergi mi?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Hukuken bir sertifika y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc. \u0130thalat\u00e7\u0131, \u00fcr\u00fcne g\u00f6m\u00fcl\u00fc emisyon kadar sertifika sat\u0131n al\u0131p teslim ediyor. Sertifika fiyat\u0131 AB Emisyon Ticaret Sistemi&#8217;ndeki karbon fiyat\u0131na ba\u011fl\u0131 olarak de\u011fi\u015fiyor, sabit bir oran yok.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1793113810848\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">SKDM ne zaman y\u00fcr\u00fcrl\u00fc\u011fe girdi?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Ge\u00e7i\u015f d\u00f6nemi 1 Ekim 2023&#8217;te ba\u015flad\u0131 ve 31 Aral\u0131k 2025&#8217;te sona erdi. Kesinle\u015fmi\u015f d\u00f6nem 1 Ocak 2026&#8217;da y\u00fcr\u00fcrl\u00fc\u011fe girdi. \u0130lk sertifika sat\u0131\u015f\u0131 1 \u015eubat 2027&#8217;de, 2026 ithalat\u0131n\u0131 kapsayan ilk y\u0131ll\u0131k beyan 30 Eyl\u00fcl 2027&#8217;de.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1793113810849\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">SKDM sertifikas\u0131n\u0131n 2026 fiyat\u0131 ne kadar?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Komisyon 2026 i\u00e7in her \u00e7eyrek bir fiyat yay\u0131ml\u0131yor. \u0130lk iki \u00e7eyrekte fiyat ton CO2e ba\u015f\u0131na yakla\u015f\u0131k 75 avro, \u00fc\u00e7\u00fcnc\u00fc \u00e7eyrekte yakla\u015f\u0131k 82 avro oldu. D\u00f6rd\u00fcnc\u00fc \u00e7eyrek fiyat\u0131 4 Ocak 2027&#8217;de a\u00e7\u0131klanacak, 2027&#8217;den itibaren fiyat haftal\u0131k yay\u0131mlanacak.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1793113810850\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">SKDM a\u015fa\u011f\u0131 ak\u0131m \u00fcr\u00fcnlere ne zaman geni\u015fleyecek?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>2028&#8217;den \u00f6nce de\u011fil. Komisyon geni\u015flemenin 1 Ocak 2028&#8217;den itibaren uygulanmas\u0131n\u0131 \u00f6nerdi. Parlamento ve Konsey \u00fc\u00e7l\u00fc g\u00f6r\u00fc\u015fmelere 20 Ekim 2026&#8217;da ba\u015flad\u0131, ikinci tur 30 Kas\u0131m&#8217;da. Nihai metin kabul edilene kadar \u00fcr\u00fcn listesi kesin de\u011fil.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1793113810851\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">T\u00fcrkiye ETS, SKDM y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcm\u00fc azalt\u0131r m\u0131?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Bug\u00fcn i\u00e7in hay\u0131r. Pilot d\u00f6nemde 2026 yaln\u0131zca raporlama y\u0131l\u0131 ve tahsisat y\u00fczde 100 \u00fccretsiz, dolay\u0131s\u0131yla \u00f6denen bir karbon fiyat\u0131 yok. Fiyat mekanizmas\u0131 2027 sistem y\u0131l\u0131 itibar\u0131yla ba\u015flayacak. Mahsupla\u015fmay\u0131 d\u00fczenleyen AB tasarrufu ise h\u00e2l\u00e2 taslak h\u00e2linde.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>SKDM 1 Ocak 2026&#8217;da y\u00fcr\u00fcrl\u00fc\u011fe girdi. Kimler y\u00fck\u00fcml\u00fc, 50 ton e\u015fi\u011fi, 2026 sertifika fiyat\u0131, SKDM fakt\u00f6r\u00fc ve T\u00fcrkiye ETS&#8217;nin mahsupla\u015fmaya etkisi.<\/p>","protected":false},"author":10,"featured_media":5159,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[24],"tags":[],"class_list":["post-2073","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-regulations-compliance"],"acf":[],"_links":{"self":[{"href":"https:\/\/apollo.eco\/tr\/wp-json\/wp\/v2\/posts\/2073","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/apollo.eco\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/apollo.eco\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/apollo.eco\/tr\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/apollo.eco\/tr\/wp-json\/wp\/v2\/comments?post=2073"}],"version-history":[{"count":3,"href":"https:\/\/apollo.eco\/tr\/wp-json\/wp\/v2\/posts\/2073\/revisions"}],"predecessor-version":[{"id":6573,"href":"https:\/\/apollo.eco\/tr\/wp-json\/wp\/v2\/posts\/2073\/revisions\/6573"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/apollo.eco\/tr\/wp-json\/wp\/v2\/media\/5159"}],"wp:attachment":[{"href":"https:\/\/apollo.eco\/tr\/wp-json\/wp\/v2\/media?parent=2073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apollo.eco\/tr\/wp-json\/wp\/v2\/categories?post=2073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apollo.eco\/tr\/wp-json\/wp\/v2\/tags?post=2073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}