{"id":131,"date":"2020-11-24T10:16:19","date_gmt":"2020-11-24T07:16:19","guid":{"rendered":"http:\/\/odispro.com\/blog\/?p=131"},"modified":"2021-05-31T17:25:12","modified_gmt":"2021-05-31T14:25:12","slug":"e-fatura-sartlari-zorunluluk-kapsaminda-nelerdir","status":"publish","type":"post","link":"https:\/\/www.odispro.com\/blog\/e-fatura-sartlari-zorunluluk-kapsaminda-nelerdir","title":{"rendered":"e-Fatura \u015eartlar\u0131 Zorunluluk Kapsam\u0131nda Nelerdir?"},"content":{"rendered":"<h2><strong>e-Fatura Nedir?<\/strong><\/h2>\n<p>e-Fatura: Di\u011fer ad\u0131 elektronik faturad\u0131r. Bu uygulama k\u00e2\u011f\u0131t fatura g\u00f6nderilmesi veya al\u0131nma s\u00fcrecinin ortadan kald\u0131rmaya y\u00f6nelik yap\u0131lan bir uygulamad\u0131r. Elektronik fatura \u015firketler aras\u0131ndaki veya \u015firketlerle m\u00fc\u015fterileri aras\u0131ndaki fatura al\u0131p verme s\u00fcrecinin otomasyonunu hedefler.<a href=\"https:\/\/www.odispro.com\/blog\/e-fatura-hakkinda-sorular\" target=\"_blank\" rel=\"noopener noreferrer\"> e-fatura hakk\u0131nda<\/a> di\u011fer yaz\u0131m\u0131z\u0131 inceleyebilirsiniz. e-Fatura \u015fartlar\u0131 ile ilgili sorular\u0131 sizler i\u00e7in yan\u0131tlad\u0131k.<\/p>\n<h2><strong>e-Faturan\u0131n Yasal Mevzuat\u0131 Nedir?<\/strong><\/h2>\n<p>G\u0130B\u2019 in yay\u0131nlad\u0131\u011f\u0131 yasal mevzuata g\u00f6re, 397 S\u0131ra No. Vergi Usul Kanunu Genel Tebli\u011f\u2019in yay\u0131m\u0131 ile birlikte Elektronik Fatura Uygulamas\u0131 (e-Fatura Uygulamas\u0131) hizmete al\u0131nm\u0131\u015f bulunmaktad\u0131r.<\/p>\n<h2><strong>e-Fatura M\u00fckellefi Nedir?<\/strong><\/h2>\n<p>G\u0130B taraf\u0131ndan belirlenen ko\u015fullar \u00e7er\u00e7evesinde e-Fatura uygulamas\u0131n\u0131 kullanmak ile \u2018y\u00fck\u00fcml\u00fc (m\u00fckellef) olmak\u2019 ticari firmalar i\u00e7in kullan\u0131lan bir tabirdir. Bu ko\u015fullar ve s\u0131n\u0131rland\u0131rmalar ile ilgili yap\u0131lan d\u00fczenlemeler G\u0130B taraf\u0131ndan belirli aral\u0131klarla yay\u0131mlanan tebli\u011fler ile duyurulmaktad\u0131r. Bir\u00e7ok firma bu tebli\u011fler kapsam\u0131nda e-Fatura m\u00fckellefi olmaktad\u0131r.<\/p>\n<h2>e-Fatura \u015eartlar\u0131 Zorunluluk Kapsam\u0131nda Nelerdir?<\/h2>\n<ul>\n<li>2020 Y\u0131l\u0131nda e-Fatura zorunlulu\u011fu olan m\u00fckellefler,<\/li>\n<li>2018 veya sonraki hesap d\u00f6nemlerinde 5 Milyon ve \u00fczeri olan m\u00fckellefler 01.07.2020 tarihinden itibaren e-Fatura uygulamas\u0131na ge\u00e7mek zorundad\u0131r.<\/li>\n<li>Hal firmalar\u0131 01.01.2020\u2019ye kadar,<\/li>\n<li>Arac\u0131 Hizmet Sa\u011flay\u0131c\u0131lar\u0131, internet reklamc\u0131l\u0131\u011f\u0131 ile internet ortam\u0131nda reklam yay\u0131nlayan firmalar 01.07.2020 tarihine kadar,<\/li>\n<li>EPDK lisansl\u0131 firmalar 01.07.2020\u2019ye kadar, e-Fatura uygulamas\u0131na ge\u00e7i\u015f yapmak ve kullanmak zorundad\u0131r.<\/li>\n<li>Ayr\u0131ca e-Fatura uygulamas\u0131n\u0131, e-Faturan\u0131n avantajlar\u0131ndan yararlanmak isteyen herkes kullanabilir.<\/li>\n<\/ul>\n<h2><strong>E-defter Uygulamas\u0131na Ge\u00e7mek \u0130\u00e7in E-fatura Uygulamas\u0131na D\u00e2hil Olmak Zorunda M\u0131y\u0131m?<\/strong><\/h2>\n<p>Evet. E-defter uygulamas\u0131na kat\u0131lmak i\u00e7in e-Fatura uygulamas\u0131na d\u00e2hil olman\u0131z gerekmektedir.<\/p>\n<h2><strong>Zorunluluk Kapsam\u0131nda De\u011filim? Yine De E-fatura Uygulamas\u0131na Kendi \u0130ste\u011fim \u0130le D\u00e2hil Olabilir Miyim?<\/strong><\/h2>\n<p>Evet. \u0130ste\u011fe ba\u011fl\u0131 olarak E-Fatura uygulamas\u0131na d\u00e2hil olman\u0131z m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<h2><strong>Zorunluluk Kapsam\u0131nda Olmas\u0131na Ra\u011fmen Fatura Kesece\u011fim Firma E-Fatura Uygulamas\u0131na D\u00e2hil Olmam\u0131\u015f \u0130se, Bu Firmaya K\u00e2\u011f\u0131t Fatura Kesti\u011fim \u0130\u00e7in Benim Bir Sorumlulu\u011fum Olur Mu?<\/strong><\/h2>\n<p>Hay\u0131r. Bu durumda \u015firketinizin herhangi bir sorumlulu\u011fu bulunmamaktad\u0131r. Zaten e-Fatura uygulamas\u0131nda bulunmayan bir firmaya e-Fatura g\u00f6ndermeniz teknik olarak m\u00fcmk\u00fcn de\u011fildir.<\/p>\n<h2><strong>Zorunluluk Kapsam\u0131ndaki M\u00fckelleflerden De\u011filim E-Defter Kullanmak \u0130stiyorum E-Fatura Uygulamas\u0131n\u0131 Kullanmak Zorunda M\u0131y\u0131m?<\/strong><\/h2>\n<p>Evet. E-defter uygulamas\u0131na kat\u0131lmak i\u00e7in e-Fatura uygulamas\u0131na dahil olman\u0131z gerekmektedir.<\/p>\n<h2><strong>e-Fatura Kullanmak Zorunday\u0131m. E-Defter De Mi Kullanmal\u0131y\u0131m?<\/strong><\/h2>\n<p>Evet. \u015eirketiniz ilgili kanunda belirtilen ko\u015fullar\u0131 sa\u011flad\u0131\u011f\u0131 i\u00e7in e-faturaya zorunlu olarak ge\u00e7mek zorundaysan\u0131z e-defter uygulamas\u0131 da sizin i\u00e7in zorunludur.<\/p>\n<h2><strong>E-fatura Uygulamas\u0131na Nas\u0131l Ge\u00e7ebilirim? Ba\u015fvuru S\u0131ras\u0131nda Yapmam Gereken \u0130\u015flemler Nelerdir?<\/strong><\/h2>\n<p>E-Fatura\u2019ya ge\u00e7i\u015f i\u00e7in 3 farkl\u0131 y\u00f6ntem bulunmaktad\u0131r. \u00d6ncelikle, zorunluluk kapsam\u0131nda olan \u015firketlerin e-Fatura\u2019ya ge\u00e7i\u015f i\u00e7in kendilerine en uygun y\u00f6ntemi belirleyerek ba\u015fvurular\u0131n\u0131 bu y\u00f6nteme g\u00f6re yapmalar\u0131 gerekmektedir.<\/p>\n<p>Zorunluluk kapsam\u0131nda olan firmalar\u0131n ba\u015fvurular\u0131n\u0131 bir an \u00f6nce Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n www.efatura.gov.tr sistemi \u00fczerinden elektronik olarak ya da fiziki posta yoluyla tamamlamalar\u0131, \u00f6zel entegrat\u00f6r y\u00f6ntemini kullanacak olan m\u00fckelleflerin de ba\u015fvuru s\u0131ras\u0131nda bu tercihlerini GIB\u2019 e mutlaka iletmeleri gerekmektedir.<\/p>\n<h2><strong>Hangi Firmalar\u0131n E-Faturaya Ge\u00e7i\u015f Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Bulunmaktad\u0131r?<\/strong><\/h2>\n<p>Firman\u0131z a\u015fa\u011f\u0131da belirtilen kapsamda yer al\u0131yorsa; 01.09.2013 tarihine kadar e-Fatura ve <a href=\"https:\/\/www.odispro.com\/blog\/mali-muhur-nedir-mali-muhur-nasil-alinir\">mali m\u00fch\u00fcr ba\u015fvurusu<\/a> yapman\u0131z gerekmektedir.<\/p>\n<ol>\n<li>5015 say\u0131l\u0131 Petrol Piyasas\u0131 Kanunu kapsam\u0131nda madeni ya\u011f lisans\u0131na sahip olan m\u00fckelleflerden 2011 takvim y\u0131l\u0131 i\u00e7inde mal al\u0131\u015f\u0131 yapanlar, sat\u0131n ald\u0131klar\u0131 mal\u0131n t\u00fcr\u00fcne, fiyat\u0131na, miktar\u0131na veya herhangi bir \u00f6zelli\u011fine bak\u0131lmaks\u0131z\u0131n, 2011 y\u0131l\u0131 gelir tablolar\u0131ndaki br\u00fct sat\u0131\u015f h\u00e2s\u0131lat\u0131 rakamlar\u0131 25 Milyon TL veya daha y\u00fcksek ise elektronik fatura ve elektronik defter uygulamalar\u0131na d\u00e2hil olacaklard\u0131r.<\/li>\n<li>4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu&#8217;na ekli (III) say\u0131l\u0131 listedeki mallar\u0131 imal, in\u015fa veya ithal eden m\u00fckelleflerden 2011 takvim y\u0131l\u0131 i\u00e7inde mal al\u0131\u015f\u0131 yapanlar, sat\u0131n ald\u0131klar\u0131 mal\u0131n t\u00fcr\u00fcne, fiyat\u0131na, miktar\u0131na veya herhangi bir \u00f6zelli\u011fine bak\u0131lmaks\u0131z\u0131n 2011 y\u0131l\u0131 gelir tablolar\u0131ndaki br\u00fct sat\u0131\u015f h\u00e2s\u0131lat\u0131 rakamlar\u0131 10 Milyon TL veya daha y\u00fcksek ise elektronik fatura ve elektronik defter uygulamalar\u0131na d\u00e2hil olacaklard\u0131r.<\/li>\n<\/ol>\n<p>E-Fatura kapsam\u0131nda yer alacak firmalar ile ilgili bilgiler i\u00e7in Vergi Usul Kanunu&#8217;nun 58 Say\u0131l\u0131 Sirk\u00fclerine ula\u015fabilirsiniz.<\/p>\n<h2><strong>e-Fatura \u015eartlar\u0131 Kapsam\u0131nda Olmama Ra\u011fmen, Yasal S\u00fcresi \u0130\u00e7erisinde Uygulamaya Ge\u00e7mezsem Cezas\u0131 Nedir?<\/strong><\/h2>\n<p>\u200bZorunluluk kapsam\u0131nda olup e-fatura uygulamas\u0131na belirtilen tarihte ge\u00e7meyen m\u00fckellefler Vergi Usul Kanununun ceza h\u00fck\u00fcmleri tatbik olunacakt\u0131r. Bu nedenle e-Fatura kapsam\u0131nda olup olmad\u0131\u011f\u0131n\u0131z\u0131 sorgulaman\u0131z gerekmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>e-Fatura Nedir? e-Fatura: Di\u011fer ad\u0131 elektronik faturad\u0131r. Bu uygulama k\u00e2\u011f\u0131t fatura g\u00f6nderilmesi veya al\u0131nma s\u00fcrecinin ortadan kald\u0131rmaya y\u00f6nelik yap\u0131lan bir<\/p>\n","protected":false},"author":2,"featured_media":226,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[138],"tags":[75,77,76,79,51,3,78],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>e-Fatura \u015eartlar\u0131 Zorunluluk Kapsam\u0131nda Nelerdir?<\/title>\r\n<meta name=\"description\" content=\"e-Fatura nedir? 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