{"status":true,"post":{"id":21025,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:59:39","created_at":"2019-10-24T21:00:00.000000Z","updated_at":"2022-10-24T10:59:39.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":21025,"is_featured":0,"title":"e-fatura uygulamas\u0131","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

Dr. Veysi Sevi\u011f
<\/span><\/strong><\/p>

Vergi Usul Kanunu\u2019nun 229\u2019uncu maddesinde fatura; sat\u0131lan veya yap\u0131lan i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda m\u00fc\u015fterinin bor\u00e7land\u0131\u011f\u0131 mebla\u011f\u0131 g\u00f6stermek \u00fczere emtiay\u0131 satan veya i\u015fi yapan t\u00fcccar taraf\u0131ndan m\u00fc\u015fteriye verilen ticari vesika olarak tan\u0131mlanm\u0131\u015f, 230\u2019uncu maddesinde ise faturan\u0131n \u015fekli belirtilerek i\u00e7ermesi gereken asgari bilgiler say\u0131lm\u0131\u015ft\u0131r. Kanunun 231\u2019nci maddesinde de fatura d\u00fczenlenmesinde uyulacak kaidelere 232\u2019nci maddesinde ise fatura kullanma mecburiyetine ili\u015fkin esaslara yer verilmi\u015ftir.<\/span><\/p>

e-fatura uygulamas\u0131; Vergi Usul Kanunu\u2019nun m\u00fckerrer 242\u2019nci maddesinin 2 numaral\u0131 f\u0131kras\u0131nda yer alan h\u00fckm\u00fcn Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na verdi\u011fi yetkiye istinaden d\u00fczenlenmesi, m\u00fc\u015fteriye verilmesi, m\u00fc\u015fteri taraf\u0131ndan da istenmesi ve al\u0131nmas\u0131 zorunlu olan faturan\u0131n ka\u011f\u0131t belge yerine elektronik ortamda, elektronik belge olarak d\u00fczenlenmesi, muhatab\u0131na iletilmesi ve elektronik ortamda muhafaza ve ibraz edilmesine imkan veren uygulamad\u0131r.<\/span><\/p>

Vergi Usul Kanunu 509 s\u0131ra no\u2019lu Genel Tebli\u011fi\u2019nde d\u00fczenlenen e-fatura belgesi k\u00e2\u011f\u0131t ortam\u0131ndaki \u2018fatura\u2019 belgesi niteli\u011finde olup, Vergi Usul Kanunu\u2019nda yer alan fatura belgesi ile ayn\u0131 hukuki niteli\u011fe sahiptir. Bir ba\u015fka a\u00e7\u0131dan istisnai durumlar haricinde e-fatura uygulamas\u0131na kay\u0131tl\u0131 m\u00fckelleflerin birbirlerine satt\u0131klar\u0131 mallar ve ifa ettikleri hizmetler i\u00e7in d\u00fczenledikleri faturalar\u0131 bundan b\u00f6yle<\/span>e-fatura olarak g\u00f6ndermeleri ve almalar\u0131 zorunlu olmaktad\u0131r.<\/span><\/p>

A\u015fa\u011f\u0131da say\u0131lan m\u00fckellef gruplar\u0131n\u0131n e-fatura uygulamas\u0131na dahil olmalar\u0131 ve istisnai durumlar haricinde, e-fatura uygulamas\u0131na kay\u0131tl\u0131 di\u011fer kullan\u0131c\u0131lara faturalar\u0131n\u0131 e-fatura olarak d\u00fczenlemeleri ve bunlardan e-fatura almalar\u0131 1 Ocak 2020 tarihinden itibaren zorunlu olacakt\u0131r.<\/span><\/p>

\u015e\u00f6yle ki;<\/span><\/p>

1) 2018 y\u0131l\u0131 veya m\u00fcteakip hesap d\u00f6nemleri br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) 5 milyon TL ve \u00fczeri olan m\u00fckellefler,<\/span><\/p>

2) 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu\u2019na ekli (I) say\u0131l\u0131 listedeki mallar\u0131n imali, ithali, teslimi vb. faaliyetleri nedeniyle Enerji Piyasas\u0131 D\u00fczenleme Kurumu\u2019ndan (EPDK) lisans alan (bayilik lisans\u0131 dahil) m\u00fckellefler,<\/span><\/p>

3) \u00d6zel T\u00fcketim Vergisi Kanunu\u2019na ekli (III) say\u0131l\u0131 listedeki mallar\u0131 imal, in\u015fa ve\/veya ithal edenler,<\/span><\/p>

4) Mal veya hizmetlerin al\u0131nmas\u0131, sat\u0131lmas\u0131, kiralanmas\u0131 veya da\u011f\u0131t\u0131m\u0131 i\u015flemlerinin ger\u00e7ekle\u015ftirilmesine arac\u0131l\u0131k etmek \u00fczere internet ortam\u0131nda 23 Ekim 2014 tarihli ve 6563 say\u0131l\u0131 Elektronik Ticaretin D\u00fczenlenmesi Hakk\u0131nda Kanun\u2019da tan\u0131mlanan ba\u015fkalar\u0131na ait iktisadi ve ticari faaliyetlerin yap\u0131lmas\u0131na elektronik ticaret ortam\u0131n\u0131 sa\u011flayan ger\u00e7ek ya da t\u00fczel ki\u015fi arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131, internet ortam\u0131nda ger\u00e7ek ve t\u00fczel ki\u015filere ait gayrimenkul, motorlu ara\u00e7 vas\u0131talar\u0131n\u0131n sat\u0131lmas\u0131na veya kiralanmas\u0131na ili\u015fkin ilanlar\u0131 yay\u0131nlayan internet sitelerinin sahipleri veya i\u015fleticileri ile internet ortam\u0131nda reklamlar\u0131n yay\u0131nlanmas\u0131na arac\u0131l\u0131k faaliyetlerinde bulunan internet reklamc\u0131l\u0131\u011f\u0131 hizmet arac\u0131lar\u0131,<\/span><\/p>

5) 5957 say\u0131l\u0131 Sebze ve Meyveler ile Yeterli Arz ve Talep Derinli\u011fi Bulunan Di\u011fer Mallar\u0131n Ticaretinin D\u00fczenlenmesi Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re komisyoncu veya t\u00fcccar olarak sebze ve meyve ticaretiyle i\u015ftigal eden m\u00fckellefler,<\/span><\/p>

e-fatura uygulamas\u0131na ge\u00e7ecekler.<\/span><\/p>

e-fatura uygulamas\u0131ndan yararlanan kay\u0131tl\u0131 kullan\u0131c\u0131lar\u0131n g\u00fcncel listesi ebelge.gib.gov.tr adresinden yay\u0131mlanacak.<\/span><\/p>

509 s\u0131ra no\u2019lu Vergi Usul Kanunu Genel Tebli\u011fle belirlenen hadlerin alt\u0131nda kalan m\u00fckellefler de istemeleri halinde e-fatura uygulamas\u0131ndan yararlanabilecek. <\/span>
5 milyon TL ve \u00fczeri olan br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) \u015fart\u0131n\u0131 2018 veya 2019 hesap d\u00f6nemlerinde sa\u011flayan m\u00fckellefler 1 Temmuz 2020 tarihinden itibaren, 2020 veya m\u00fcteakip hesap d\u00f6nemlerinde sa\u011flayan m\u00fckellefler, ilgili hesap d\u00f6nemini izleyen y\u0131l\u0131n yedinci ay\u0131n\u0131n ba\u015f\u0131ndan itibaren e-fatura uygulamas\u0131na ge\u00e7mek zorundad\u0131r.<\/span><\/p>

e-fatura d\u00fczenleyebilme ve iletebilme konusunda gerekli haz\u0131rl\u0131klar\u0131n\u0131 tamamlam\u0131\u015f m\u00fckelleflerin 509 s\u0131ra no\u2019lu Vergi Usul Kanunu Genel Tebli\u011fi\u2019nde \u00f6ng\u00f6r\u00fclen usul ve esaslara uygun olarak e-fatura uygulamas\u0131na dahil olmak i\u00e7in gerekli ba\u015fvuruyu yapmas\u0131 gerekmektedir.<\/span><\/p>

Zorunluluk getirdi\u011fi halde e-fatura uygulamas\u0131na s\u00fcresi i\u00e7inde ge\u00e7meyen m\u00fckellefler ile e-fatura \u015feklinde d\u00fczenlenmesi gereken faturay\u0131 509 s\u0131ra no\u2019lu tebli\u011fe uygun d\u00fczenlemeyen m\u00fckellefler hakk\u0131nda kanunda \u00f6ng\u00f6r\u00fclen cezai h\u00fck\u00fcmler uygulanacak.<\/span><\/p> \t\t\t\t","slug":"e-fatura-uygulamasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"e-fatura uygulamas\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":121,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":21124,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":21025,"locale":"tr","category_id":73,"title":"e-fatura uygulamas\u0131","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

Dr. Veysi Sevi\u011f
<\/span><\/strong><\/p>

Vergi Usul Kanunu\u2019nun 229\u2019uncu maddesinde fatura; sat\u0131lan veya yap\u0131lan i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda m\u00fc\u015fterinin bor\u00e7land\u0131\u011f\u0131 mebla\u011f\u0131 g\u00f6stermek \u00fczere emtiay\u0131 satan veya i\u015fi yapan t\u00fcccar taraf\u0131ndan m\u00fc\u015fteriye verilen ticari vesika olarak tan\u0131mlanm\u0131\u015f, 230\u2019uncu maddesinde ise faturan\u0131n \u015fekli belirtilerek i\u00e7ermesi gereken asgari bilgiler say\u0131lm\u0131\u015ft\u0131r. Kanunun 231\u2019nci maddesinde de fatura d\u00fczenlenmesinde uyulacak kaidelere 232\u2019nci maddesinde ise fatura kullanma mecburiyetine ili\u015fkin esaslara yer verilmi\u015ftir.<\/span><\/p>

e-fatura uygulamas\u0131; Vergi Usul Kanunu\u2019nun m\u00fckerrer 242\u2019nci maddesinin 2 numaral\u0131 f\u0131kras\u0131nda yer alan h\u00fckm\u00fcn Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na verdi\u011fi yetkiye istinaden d\u00fczenlenmesi, m\u00fc\u015fteriye verilmesi, m\u00fc\u015fteri taraf\u0131ndan da istenmesi ve al\u0131nmas\u0131 zorunlu olan faturan\u0131n ka\u011f\u0131t belge yerine elektronik ortamda, elektronik belge olarak d\u00fczenlenmesi, muhatab\u0131na iletilmesi ve elektronik ortamda muhafaza ve ibraz edilmesine imkan veren uygulamad\u0131r.<\/span><\/p>

Vergi Usul Kanunu 509 s\u0131ra no\u2019lu Genel Tebli\u011fi\u2019nde d\u00fczenlenen e-fatura belgesi k\u00e2\u011f\u0131t ortam\u0131ndaki \u2018fatura\u2019 belgesi niteli\u011finde olup, Vergi Usul Kanunu\u2019nda yer alan fatura belgesi ile ayn\u0131 hukuki niteli\u011fe sahiptir. Bir ba\u015fka a\u00e7\u0131dan istisnai durumlar haricinde e-fatura uygulamas\u0131na kay\u0131tl\u0131 m\u00fckelleflerin birbirlerine satt\u0131klar\u0131 mallar ve ifa ettikleri hizmetler i\u00e7in d\u00fczenledikleri faturalar\u0131 bundan b\u00f6yle<\/span>e-fatura olarak g\u00f6ndermeleri ve almalar\u0131 zorunlu olmaktad\u0131r.<\/span><\/p>

A\u015fa\u011f\u0131da say\u0131lan m\u00fckellef gruplar\u0131n\u0131n e-fatura uygulamas\u0131na dahil olmalar\u0131 ve istisnai durumlar haricinde, e-fatura uygulamas\u0131na kay\u0131tl\u0131 di\u011fer kullan\u0131c\u0131lara faturalar\u0131n\u0131 e-fatura olarak d\u00fczenlemeleri ve bunlardan e-fatura almalar\u0131 1 Ocak 2020 tarihinden itibaren zorunlu olacakt\u0131r.<\/span><\/p>

\u015e\u00f6yle ki;<\/span><\/p>

1) 2018 y\u0131l\u0131 veya m\u00fcteakip hesap d\u00f6nemleri br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) 5 milyon TL ve \u00fczeri olan m\u00fckellefler,<\/span><\/p>

2) 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu\u2019na ekli (I) say\u0131l\u0131 listedeki mallar\u0131n imali, ithali, teslimi vb. faaliyetleri nedeniyle Enerji Piyasas\u0131 D\u00fczenleme Kurumu\u2019ndan (EPDK) lisans alan (bayilik lisans\u0131 dahil) m\u00fckellefler,<\/span><\/p>

3) \u00d6zel T\u00fcketim Vergisi Kanunu\u2019na ekli (III) say\u0131l\u0131 listedeki mallar\u0131 imal, in\u015fa ve\/veya ithal edenler,<\/span><\/p>

4) Mal veya hizmetlerin al\u0131nmas\u0131, sat\u0131lmas\u0131, kiralanmas\u0131 veya da\u011f\u0131t\u0131m\u0131 i\u015flemlerinin ger\u00e7ekle\u015ftirilmesine arac\u0131l\u0131k etmek \u00fczere internet ortam\u0131nda 23 Ekim 2014 tarihli ve 6563 say\u0131l\u0131 Elektronik Ticaretin D\u00fczenlenmesi Hakk\u0131nda Kanun\u2019da tan\u0131mlanan ba\u015fkalar\u0131na ait iktisadi ve ticari faaliyetlerin yap\u0131lmas\u0131na elektronik ticaret ortam\u0131n\u0131 sa\u011flayan ger\u00e7ek ya da t\u00fczel ki\u015fi arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131, internet ortam\u0131nda ger\u00e7ek ve t\u00fczel ki\u015filere ait gayrimenkul, motorlu ara\u00e7 vas\u0131talar\u0131n\u0131n sat\u0131lmas\u0131na veya kiralanmas\u0131na ili\u015fkin ilanlar\u0131 yay\u0131nlayan internet sitelerinin sahipleri veya i\u015fleticileri ile internet ortam\u0131nda reklamlar\u0131n yay\u0131nlanmas\u0131na arac\u0131l\u0131k faaliyetlerinde bulunan internet reklamc\u0131l\u0131\u011f\u0131 hizmet arac\u0131lar\u0131,<\/span><\/p>

5) 5957 say\u0131l\u0131 Sebze ve Meyveler ile Yeterli Arz ve Talep Derinli\u011fi Bulunan Di\u011fer Mallar\u0131n Ticaretinin D\u00fczenlenmesi Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re komisyoncu veya t\u00fcccar olarak sebze ve meyve ticaretiyle i\u015ftigal eden m\u00fckellefler,<\/span><\/p>

e-fatura uygulamas\u0131na ge\u00e7ecekler.<\/span><\/p>

e-fatura uygulamas\u0131ndan yararlanan kay\u0131tl\u0131 kullan\u0131c\u0131lar\u0131n g\u00fcncel listesi ebelge.gib.gov.tr adresinden yay\u0131mlanacak.<\/span><\/p>

509 s\u0131ra no\u2019lu Vergi Usul Kanunu Genel Tebli\u011fle belirlenen hadlerin alt\u0131nda kalan m\u00fckellefler de istemeleri halinde e-fatura uygulamas\u0131ndan yararlanabilecek. <\/span>
5 milyon TL ve \u00fczeri olan br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) \u015fart\u0131n\u0131 2018 veya 2019 hesap d\u00f6nemlerinde sa\u011flayan m\u00fckellefler 1 Temmuz 2020 tarihinden itibaren, 2020 veya m\u00fcteakip hesap d\u00f6nemlerinde sa\u011flayan m\u00fckellefler, ilgili hesap d\u00f6nemini izleyen y\u0131l\u0131n yedinci ay\u0131n\u0131n ba\u015f\u0131ndan itibaren e-fatura uygulamas\u0131na ge\u00e7mek zorundad\u0131r.<\/span><\/p>

e-fatura d\u00fczenleyebilme ve iletebilme konusunda gerekli haz\u0131rl\u0131klar\u0131n\u0131 tamamlam\u0131\u015f m\u00fckelleflerin 509 s\u0131ra no\u2019lu Vergi Usul Kanunu Genel Tebli\u011fi\u2019nde \u00f6ng\u00f6r\u00fclen usul ve esaslara uygun olarak e-fatura uygulamas\u0131na dahil olmak i\u00e7in gerekli ba\u015fvuruyu yapmas\u0131 gerekmektedir.<\/span><\/p>

Zorunluluk getirdi\u011fi halde e-fatura uygulamas\u0131na s\u00fcresi i\u00e7inde ge\u00e7meyen m\u00fckellefler ile e-fatura \u015feklinde d\u00fczenlenmesi gereken faturay\u0131 509 s\u0131ra no\u2019lu tebli\u011fe uygun d\u00fczenlemeyen m\u00fckellefler hakk\u0131nda kanunda \u00f6ng\u00f6r\u00fclen cezai h\u00fck\u00fcmler uygulanacak.<\/span><\/p> \t\t\t\t","slug":"e-fatura-uygulamasi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"e-fatura uygulamas\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":121,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}