{"id":113,"date":"2020-11-24T11:44:46","date_gmt":"2020-11-24T08:44:46","guid":{"rendered":"http:\/\/odispro.com\/blog\/?p=113"},"modified":"2021-06-03T16:18:47","modified_gmt":"2021-06-03T13:18:47","slug":"e-smm-nedir-kagit-makbuz-ile-farki-nedir","status":"publish","type":"post","link":"https:\/\/www.odispro.com\/blog\/e-smm-nedir-kagit-makbuz-ile-farki-nedir","title":{"rendered":"e-SMM Nedir? K\u00e2\u011f\u0131t Makbuz \u0130le Fark\u0131 Nedir?"},"content":{"rendered":"<h2>e-SMM nedir? K\u00e2\u011f\u0131t Makbuz \u0130le Fark\u0131 Nedir?<\/h2>\n<p>e-Serbest Meslek Makbuzu, matbu serbest meslek makbuzunun elektronik ortamda d\u00fczenlenmi\u015f halidir. Hukuki nitelikleri bak\u0131m\u0131ndan e-SMM ile matbu serbest meslek makbuzu ayn\u0131 \u00f6zelliklere sahiptir.<\/p>\n<h2>e-Serbest Meslek Makbuzu Muhatab\u0131na Nas\u0131l \u0130letilir?<\/h2>\n<p>e-SMM belgesi, kar\u015f\u0131 taraf\u0131n talebine g\u00f6re \u00e7\u0131kt\u0131s\u0131 al\u0131n\u0131p \u0131slak imzal\u0131 olarak ya da elektronik ortamda e-posta ile muhatab\u0131na teslim edilir ya da m\u00fckellef dilerse imzas\u0131n\u0131 notere tasdik ettirebilir ve makbuzlar\u0131n\u0131 haz\u0131r imzal\u0131 olarak d\u00fczenleyip teslim edebilir.<\/p>\n<h2>e-Serbest Meslek Makbuzu Nas\u0131l Muhafaza Edilir?<\/h2>\n<p>M\u00fckelleflerin, e-serbest meslek makbuzunu elektronik ortamda muhafaza ve ibraz etmesi gerekmektedir.<\/p>\n<p>Kendisine e-SMM d\u00fczenlenen ki\u015filer de makbuzun teslim edilme y\u00f6ntemine g\u00f6re k\u00e2\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131 veya elektronik ortamdaki halini saklamalar\u0131 ve gerekti\u011fi zaman ibraz etmeleri gerekmektedir.<\/p>\n<h2>e-Serbest Meslek Makbuzu \u00dczerinde Bulunmas\u0131 Gereken Bilgiler Neler?<\/h2>\n<p>e-SMM d\u00fczenlerken yer verilmesi gereken bilgiler:<\/p>\n<ul>\n<li>Serbest meslek erbab\u0131n\u0131n isim, adres, vergi dairesi bilgileri,<\/li>\n<li>Serbest meslek erbab\u0131n\u0131n vergi kimlik numaras\u0131 ya da TC kimlik numaras\u0131,<\/li>\n<li>M\u00fc\u015fterinin isim ya da unvan\u0131, adresi, ki\u015fi vergi m\u00fckellefi ise vergi dairesi bilgisi, vergi kimlik numaras\u0131 veya TC kimlik numaras\u0131,<\/li>\n<li>Al\u0131nacak \u00f6demenin miktar\u0131, KDV ve stopaj bilgileri,<\/li>\n<li>Belge numaras\u0131,<\/li>\n<li>Saat ve dakika d\u00e2hil olmak \u00fczere belgenin d\u00fczenlenme tarihi.<\/li>\n<li>Gerekli durumlarda m\u00fckellef makbuz \u00fczerinde farkl\u0131 bilgilere de yer verebilir.<\/li>\n<\/ul>\n<h2>e-Serbest Meslek Makbuzuna Ge\u00e7i\u015f Yapmak \u0130\u00e7in Mali M\u00fch\u00fcr Gerekir Mi?<\/h2>\n<p>e-Fatura ba\u015fvurusundaki gibi e-Serbest meslek makbuzu uygulamas\u0131nda da ge\u00e7i\u015f yapmak i\u00e7in e-imza ya da mali m\u00fch\u00fcr alman\u0131z gerekmektedir.<\/p>\n<p>Mali m\u00fch\u00fcr, firmadaki ka\u015fenizin elektronik ortamdaki halidir. Mali m\u00fch\u00fcr i\u00e7in Kamu Sertifikasyon Merkezi\u2019nin web sitesi \u00fczerinden ba\u015fvuru yap\u0131lmaktad\u0131r.<\/p>\n<p>e-\u0130mza i\u00e7in \u015fahsa verilen elektronik imza denebilir. Elektronik sertifika hizmet sa\u011flay\u0131c\u0131lar\u0131 vas\u0131tas\u0131 ile al\u0131nabilir.<\/p>\n<h2><strong>ODISPRO <\/strong><strong>Elektronik Serbest Meslek Makbuzu Uygulamas\u0131<\/strong><strong>n\u0131 Tercih Ederek;<\/strong><\/h2>\n<ol>\n<li>Her zaman her yerden eri\u015fim.<\/li>\n<li>Yasal ge\u00e7erli saklama.<\/li>\n<li>Cari kaydetme.<\/li>\n<li>S\u0131n\u0131rs\u0131z kullan\u0131c\u0131 ve yetkilendirme.<\/li>\n<li>Ak\u0131ll\u0131 arama.<\/li>\n<li>Excel raporlama.<\/li>\n<li>PDF \u00f6zelli\u011fi.<\/li>\n<li>Makbuz tasar\u0131m\u0131.<\/li>\n<li>E-mail \u00f6zelli\u011fi.<\/li>\n<li>Zaman t\u00fcneli \u00f6zelliklerinin tamam\u0131ndan faydalanabilirsiniz.<\/li>\n<\/ol>\n<h2>e-SMM \u0130\u00e7in Ne Gerekli?<\/h2>\n<p>e-SMM Sistemine Giri\u015f \u0130\u00e7in Gerekenler: e-SMM Uygulamas\u0131na eri\u015fim yapabilmek i\u00e7in gereken teknik yeterlilikleri ifade etmektedir.<\/p>\n<ul>\n<li>G\u0130B e-SMM Uygulamas\u0131na Ba\u015fvuru yapmak gerekir. ODISPRO taraf\u0131ndan ba\u015fvuru otomatik yap\u0131l\u0131r.<\/li>\n<li>e-SMM Uygulamas\u0131na Mali m\u00fch\u00fcr\/ e-\u0130mza cihaz\u0131 ile giri\u015f yap\u0131l\u0131r. ODISPRO e-SMM uygulamas\u0131na kullan\u0131c\u0131 ad\u0131 ve \u015fifre ile giri\u015f yap\u0131l\u0131r.<\/li>\n<li>ODISPRO uygulamas\u0131nda Java gereksinimi bulunmaz, t\u00fcm taray\u0131c\u0131lar\u0131ndan kullan\u0131l\u0131r.<\/li>\n<\/ul>\n<h2>e-SMM Ne Zaman Son?<\/h2>\n<p>e-SMM uygulamas\u0131na dahil olan m\u00fckellef i\u00e7in; <a href=\"https:\/\/www.gib.gov.tr\/sites\/default\/files\/fileadmin\/mevzuatek\/vukteb509_1.pdf?id=100\" target=\"_blank\" rel=\"noopener noreferrer\">Vergi Usul Kanunu 509 s\u0131ra no&#8217;lu tebli\u011f<\/a>&#8216;e g\u00f6re 01\/06\/2020 tarihine kadar ba\u015fvuru yapmal\u0131d\u0131r.<\/p>\n<h2>e-SMM Geriye D\u00f6n\u00fck Kesilir Mi?<\/h2>\n<p>Geriye d\u00f6n\u00fck e-SMM kesilemez. Makbuz tahsilat esas\u0131 ge\u00e7erli oldu\u011fundan tahsilat yap\u0131ld\u0131\u011f\u0131 andan makbuz d\u00fczenlenmek zorundad\u0131r.<\/p>\n<h2>Avukatl\u0131k \u00dccreti Serbest Meslek Makbuzu Ne Zaman Kesilir?<\/h2>\n<ul>\n<li>Avukatlar serbest meslek makbuzunu takip ettikleri davan\u0131n kesinle\u015fmesiyle birlikte kesebilirler. Bu hususa dair 2019 y\u0131l\u0131 g\u00fcncel i\u00e7tihat metni a\u015fa\u011f\u0131da yer almaktad\u0131r. Bu do\u011frultuda avukatlar\u0131n verdikleri hizmetlerde vergiyi do\u011furan olay\u0131n takip edilen dosyan\u0131n kesinle\u015fmesiyle ger\u00e7ekle\u015fti\u011fi ortak bir kabule dayand\u0131r\u0131lm\u0131\u015f oldu.<\/li>\n<li>Bilindi\u011fi \u00fczere Avukatl\u0131k mesle\u011fi de serbest meslek erbab\u0131 i\u00e7erisinde yer alan bir meslek grubudur. Serbest \u00e7al\u0131\u015fan bir avukat herhangi bir i\u015fverene ba\u011fl\u0131 olmadan, kendi ilim ve mesleki bilgisi ile kazand\u0131\u011f\u0131 paray\u0131 belgelendirmek zorundad\u0131r.<\/li>\n<li>Avukatlar i\u00e7in 2 ayr\u0131 \u00e7e\u015fit vek\u00e2let \u00fccreti s\u00f6z konusudur. Bunlardan ilki hen\u00fcz davaya haz\u0131rl\u0131k a\u015famas\u0131nda s\u00f6zle\u015fme olarak anla\u015f\u0131lan \u00fccret; ikincisi ise davan\u0131n kazan\u0131lmas\u0131 durumunda kar\u015f\u0131 vek\u00e2let \u00fccretidir.<\/li>\n<li>VUK md 236 uyar\u0131nca tahsil\u00e2t an\u0131nda serbest meslek erbab\u0131 avukat 2 n\u00fcsha serbest meslek makbuzu d\u00fczenlemek mecburiyetindedir.<\/li>\n<\/ul>\n<h2>e-SMM Nas\u0131l \u0130ptal Edilir?<\/h2>\n<p>e-SMM muhasebeci taraf\u0131ndan beyan esas\u0131na dayanmaktad\u0131r. Bu nedenle Muhasebecinizin beyan etmedi\u011fi e-SMM kesilmemi\u015f say\u0131l\u0131r. Sistem i\u00e7inden iptal edilen e-SMM, muhasebeciniz taraf\u0131ndan beyan edilmedi\u011finde kesilmemi\u015f olur. \u0130ptal etti\u011finiz e-Serbest Meslek Makbuzu iptal edildi\u011fi tarih \u00fczerinden \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131z \u00f6zel entegrat\u00f6r taraf\u0131ndan Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019na (G\u0130B) raporlan\u0131r.<\/p>\n<p>\u0130ptal edilen e-Serbest Meslek Makbuzlar\u0131n\u0131z, iptal edildi\u011fi tarih \u00fczerinden birlikte \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131z \u00f6zel entegrat\u00f6r taraf\u0131ndan Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019na (G\u0130B) raporlan\u0131r.<\/p>\n<p>Ancak G\u0130B Portal \u00fczerinden d\u00fczenlenerek imzalanan\/onaylanan e-Ar\u015fiv Fatura, e-SMM ve e-MM sistem \u00fczerinden iptali bulunmamaktad\u0131r.<\/p>\n<h2>SMMM Fatura Kesebilir Mi?<\/h2>\n<p>Serbest Meslek Makbuzu, i\u015flevi itibar\u0131yla Fatura ve fi\u015fe benzemesine ra\u011fmen aralar\u0131nda farkl\u0131l\u0131klar bulunmaktad\u0131r;<\/p>\n<ul>\n<li>Hem SMM&#8217; da hem de Fatura&#8217;da KDV mevcuttur.<\/li>\n<li>Ancak Serbest Meslek Makbuzunda ilaveten Stopaj vergisi de s\u00f6z konusudur. Faturada ise stopaj bulunmaz.<\/li>\n<li>Sonu\u00e7 olarak her ikisi de farkl\u0131 evraklard\u0131r. Hangisini kullanaca\u011f\u0131n\u0131z ise yapt\u0131\u011f\u0131n\u0131z i\u015fle ilgilidir ve birbirinin yerine ge\u00e7mez.<\/li>\n<\/ul>\n<h2>Fatura Kesmenin Serbest Meslek Makbuzu (SMM)&#8217;na G\u00f6re Avantaj Ve Dezavantajlar\u0131 Nelerdir?<\/h2>\n<ul>\n<li>Serbest Meslek Makbuzunda ve Fatura&#8217;da KDV hesaplanmas\u0131 zorunludur.<\/li>\n<li>Faturada stopaj yoktur, Serbest Meslek Makbuzunda %20 stopaj vard\u0131r.<\/li>\n<li>M\u00fc\u015fteri, Muhtasar Beyanname ile Stopaj\u0131 sizin ad\u0131n\u0131za devlete \u00f6der.<\/li>\n<li>Fatura&#8217;da stopaj olmad\u0131\u011f\u0131 i\u00e7in gelirinizden sizin ad\u0131n\u0131za \u00f6denecek bir vergi de olmaz.<\/li>\n<li>Fatura d\u00fczenleyen m\u00fckellefler, %20 stopaj vergisi \u00f6demedikleri i\u00e7in fiyatlar\u0131n\u0131 daha y\u00fcksek seviyede tutabilme imk\u00e2n\u0131na sahiptir.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>e-SMM nedir? K\u00e2\u011f\u0131t Makbuz \u0130le Fark\u0131 Nedir? e-Serbest Meslek Makbuzu, matbu serbest meslek makbuzunun elektronik ortamda d\u00fczenlenmi\u015f halidir. Hukuki nitelikleri<\/p>\n","protected":false},"author":2,"featured_media":220,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[140],"tags":[67,71,69,73,3,72],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>e-SMM Nedir? K\u00e2\u011f\u0131t Makbuz \u0130le Fark\u0131 Nedir? 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