{"id":184,"date":"2023-10-23T11:48:30","date_gmt":"2023-10-23T08:48:30","guid":{"rendered":"https:\/\/lorenz.com.tr\/?p=184"},"modified":"2023-10-23T11:48:30","modified_gmt":"2023-10-23T08:48:30","slug":"elektronik-belgelere-gecis-had-ve-zorunluklari-hakkinda","status":"publish","type":"post","link":"https:\/\/lorenz.com.tr\/en\/elektronik-belgelere-gecis-had-ve-zorunluklari-hakkinda\/","title":{"rendered":"Elektronik Belgelere Ge\u00e7i\u015f Had ve Zorunluklar\u0131 Hakk\u0131nda"},"content":{"rendered":"

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Elektronik Belgelere Ge\u00e7i\u015f Had ve Zorunluklar\u0131 Hakk\u0131nda <\/strong><\/p>\n

Vergi Usul Kanunu 509 No\u2019lu Genel Tebli\u011f\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 535 No\u2019lu Tebli\u011f kapsam\u0131nda elektronik belgelere 2023 y\u0131l\u0131 i\u00e7in ge\u00e7i\u015f zorunluluklar\u0131 a\u015fa\u011f\u0131daki gibidir.<\/p>\n

E-ar\u015fiv fatura <\/strong><\/p>\n

\u2022<\/strong> Vergi m\u00fckellefi olmayan nihai t\u00fcketiciler i\u00e7in vergiler dahil 5.000,00 TL ve \u00fczeri,<\/p>\n

\u2022<\/strong> Vergi m\u00fckelleflerine ise vergiler dahil 4.400,00 TL ve \u00fczeri oldu\u011fu tutarlarda (VUK S\u0131ra No: 544 Genel Tebli\u011finde 2023 y\u0131l\u0131nda uygulanacak had ve tutarlara g\u00f6re),<\/p>\n

faturalar\u0131n ka\u011f\u0131t fatura yerine e-ar\u015fiv fatura olarak d\u00fczenlenmesi gerekmektedir.<\/p>\n

4.400,00 TL alt\u0131 tutarlar i\u00e7in de e-ar\u015fiv fatura d\u00fczenlenebilmektedir ancak fatura d\u00fczenlenmesi i\u00e7in herhangi bir zorunluluk bulunmamaktad\u0131r. <\/em><\/p>\n

E-fatura <\/strong><\/p>\n

\u2022<\/strong> Br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131);<\/p>\n

a) 2022 veya m\u00fcteakip hesap d\u00f6nemleri i\u00e7in 3 Milyon TL ve \u00fczeri olan m\u00fckellefler,<\/p>\n

\u2022<\/strong> Gayrimenkul ve\/veya motorlu ta\u015f\u0131t, in\u015fa, imal, al\u0131m, sat\u0131m veya kiralama i\u015flemlerini yapanlar ile bu i\u015flemlere arac\u0131l\u0131k faaliyetinde bulunan ;<\/p>\n

a) 2022 veya m\u00fcteakip hesap d\u00f6nemleri i\u00e7in 500 Bin TL ve \u00fczeri olan m\u00fckellefler,<\/p>\n

\u2022<\/strong> E-ticaret faaliyetinde bulunanlar i\u00e7in ;<\/p>\n

a)2022 veya m\u00fcteakip hesap d\u00f6nemleri i\u00e7in 500 bin TL ve \u00fczeri br\u00fct sat\u0131\u015f has\u0131lat\u0131 olan m\u00fckelleflerin,<\/p>\n

2022 veya m\u00fcteakip hesap d\u00f6nemlerinde bu \u015fartlar\u0131 sa\u011flayanlardan ilgili hesap d\u00f6nemini izleyen yedinci ay\u0131n ba\u015f\u0131na kadar ba\u015fvurular\u0131n\u0131 ve fiili ge\u00e7i\u015f haz\u0131rl\u0131klar\u0131n\u0131 tamamlayarak e-Fatura uygulamas\u0131na ge\u00e7mek zorundad\u0131r.<\/p>\n

\u2022<\/strong> Sosyal G\u00fcvenlik Kurumu ile s\u00f6zle\u015fme imzalayan sa\u011fl\u0131k hizmeti sunucular\u0131 ile medikal malzeme ve ila\u00e7\/etken madde temin eden t\u00fcm m\u00fckellefler (hastane, t\u0131p merkezleri, dal merkezleri, diyaliz merkezleri, Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131ndan ruhsatl\u0131 di\u011fer \u00f6zelle\u015fmi\u015f tedavi merkezleri, tan\u0131, tetkik ve g\u00f6r\u00fcnt\u00fcleme merkezleri,vb)<\/p>\n

bu bentte say\u0131lanlar 1\/7\/2021 tarihinden itibaren, bu tarihten sonra Sosyal G\u00fcvenlik Kurumu ile s\u00f6zle\u015fme imzalayanlar ise s\u00f6z konusu Kuruma fatura d\u00fczenlemeye ba\u015flamadan \u00f6nce e-Fatura uygulamas\u0131na ge\u00e7mek zorundad\u0131r.<\/p>\n

\u2022<\/strong> K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131 ile belediyelerden yat\u0131r\u0131m ve\/veya i\u015fletme belgesi almak suretiyle konaklama hizmeti veren otel i\u015fletmeleri, 2\/1\/2024 tarihine kadar, bu Tebli\u011fin yay\u0131m tarihinden sonra faaliyete ba\u015flayanlar ise, faaliyete ba\u015flad\u0131klar\u0131 tarih itibar\u0131yla ba\u015fvurular\u0131n\u0131 ve fiili ge\u00e7i\u015f haz\u0131rl\u0131klar\u0131n\u0131 tamamlayarak e-Fatura uygulamas\u0131na ge\u00e7mek zorundad\u0131r.<\/p>\n

E-irsaliye <\/strong><\/p>\n

\u2022<\/strong> e-Fatura uygulamas\u0131na kay\u0131tl\u0131 olan ve br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131, 2021 veya m\u00fcteakip hesap d\u00f6nemlerinde 10 Milyon TL ve \u00fczeri olan m\u00fckelleflerin ise m\u00fcteakip hesap d\u00f6neminin yedinci ay\u0131 ba\u015f\u0131ndan itibaren e-\u0130rsaliye uygulamas\u0131na ge\u00e7meleri ve bu tarihten itibaren d\u00fczenleyecekleri sevk irsaliyelerini tebli\u011fde belirtilen istisnai durumlar haricinde, e-\u0130rsaliye olarak d\u00fczenlemeleri ve kay\u0131tl\u0131 kullan\u0131c\u0131lardan e-\u0130rsaliye olarak almalar\u0131 zorunludur.<\/p>\n

E-serbest meslek makbuzu <\/strong><\/p>\n

\u2022<\/strong> Vergiden muaf olmayan serbest meslek erbaplar\u0131n\u0131n ; 1\/2\/2020 tarihinden (bu tarih d\u00e2hil) itibaren faaliyetine ba\u015flayacak olanlar\u0131n i\u015fe ba\u015flad\u0131klar\u0131 ay\u0131 izleyen 3\u2019\u00fcnc\u00fc ay\u0131n sonuna kadar e-Serbest Meslek Makbuzu uygulamas\u0131na dahil olmalar\u0131 ve bu tarihlerden itibaren belirtilen istisnai durumlar haricinde, e-Serbest Meslek Makbuzu d\u00fczenlemeleri zorunludur.<\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi Usul Kanunu 509 No\u2019lu Genel Tebli\u011f\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 535 No\u2019lu Tebli\u011f kapsam\u0131nda elektronik belgelere 2023 y\u0131l\u0131 i\u00e7in ge\u00e7i\u015f zorunluluklar\u0131 ile ilgili bilgilendirme.<\/p>\n","protected":false},"author":1,"featured_media":152,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/184"}],"collection":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/comments?post=184"}],"version-history":[{"count":3,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/184\/revisions"}],"predecessor-version":[{"id":191,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/184\/revisions\/191"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media\/152"}],"wp:attachment":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media?parent=184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/categories?post=184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/tags?post=184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}