Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n, ka\u011f\u0131t ortam\u0131nda d\u00fczenlenen fatura, defter ve irsaliye gibi \u00e7ok say\u0131da evrak\u0131n elektronik olarak d\u00fczenlenmesi i\u00e7in ba\u015flatt\u0131\u011f\u0131 dijital d\u00f6n\u00fc\u015f\u00fcm s\u00fcrecinin kapsam\u0131na, 1 Temmuz\u2019dan itibaren yeni m\u00fckellefler dahil edilecek.<\/p>\n
Ba\u015fkanl\u0131k, 2019 y\u0131l\u0131nda yapt\u0131\u011f\u0131 d\u00fczenlemeyle 2020 y\u0131l\u0131 ve sonras\u0131 d\u00f6nemde, m\u00fckellef gruplar\u0131 ile sekt\u00f6rler itibar\u0131yla e-belge uygulamalar\u0131na ge\u00e7ilmesini kararla\u015ft\u0131rm\u0131\u015ft\u0131. Sekt\u00f6rler ve m\u00fckellef gruplar\u0131, br\u00fct sat\u0131\u015f has\u0131latlar\u0131na g\u00f6re bu uygulamalara ge\u00e7i\u015f yap\u0131yor.<\/p>\n
Bu kapsamda, ka\u011f\u0131tla verilen fatura, ar\u015fiv fatura, irsaliye, m\u00fcstahsil makbuzu ve defter gibi \u00e7ok say\u0131da evrakta e-belge kullan\u0131lmas\u0131 zorunlulu\u011fu uygulamaya al\u0131n\u0131yor.<\/p>\n
\u00c7OK SAYIDA SEKT\u00d6R UYGULAMAYA DAH\u0130L ED\u0130LD\u0130<\/b><\/p>\n
Enerji Piyasas\u0131 D\u00fczenleme Kurumundan (EPDK) lisans alan i\u015fletmeler, komisyoncu ve t\u00fcccar olarak sebze ve meyve ticaretiyle i\u015ftigal edenler, arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131, internet ortam\u0131nda ilan yay\u0131nlayanlar ile internet reklamc\u0131l\u0131\u011f\u0131 hizmet arac\u0131lar\u0131, yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapanlar, i\u00e7ecek \u00fcreticileri ve sinema i\u015fletmecileri gibi pek \u00e7ok sekt\u00f6r, bu uygulamalar\u0131n kapsam\u0131na dahil edilmi\u015fti.<\/p>\n
Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n son d\u00fczenlemesiyle, yeni m\u00fckellef gruplar\u0131n\u0131n da e-faturaya ge\u00e7mesi sa\u011flanacak. Buna g\u00f6re, br\u00fct sat\u0131\u015f has\u0131lat\u0131 2022 y\u0131l\u0131 i\u00e7in 3 milyon lira ve \u00fczeri olan m\u00fckellefler, 1 Temmuz\u2019dan itibaren sekt\u00f6r ayr\u0131m\u0131 olmadan e-faturaya ge\u00e7mek zorunda olacak.<\/p>\n
ELEKTRON\u0130K SATI\u015e YAPANLAR DA DAH\u0130L ED\u0130LD\u0130<\/b><\/p>\n
Gerek kendi siteleri gerekse de internet sat\u0131\u015f platformlar\u0131 \u00fczerinden veya her t\u00fcrl\u00fc elektronik ortamda mal veya hizmet sat\u0131\u015f\u0131 ger\u00e7ekle\u015ftiren m\u00fckelleflerden, 2022 y\u0131l\u0131 i\u00e7in 500 bin lira ve \u00fczeri br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) olanlar da bu zorunlulu\u011fa dahil edilecek.<\/p>\n
Gayrimenkul 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 m\u00fckelleflerden, 2022 y\u0131l\u0131 i\u00e7in 500 bin lira ve \u00fczeri br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) olanlar\u0131n da 1 Temmuz\u2019dan sonra e-faturaya veya e-ar\u015fiv faturaya ge\u00e7mesi gerekecek.<\/p>\n
\u0130K\u0130NC\u0130 A\u015eAMA 2024\u2019TE UYGULANACAK<\/b><\/p>\n
Bu m\u00fckellefler, 1 Ocak 2024 tarihinden itibaren de e-defter uygulamas\u0131na ge\u00e7ecek.<\/p>\n
e-ar\u015fiv faturan\u0131n d\u00fczenlenmemesi, ger\u00e7ek mebla\u011fdan farkl\u0131 mebla\u011flara yer verilmesi, elektronik belge olarak d\u00fczenlenmesi gereken e-ar\u015fiv faturan\u0131n (zorunlu haller hari\u00e7) ka\u011f\u0131t olarak d\u00fczenlenmesi ve hi\u00e7 d\u00fczenlenmemi\u015f say\u0131lmas\u0131 halinde her bir belge i\u00e7in 2023 y\u0131l\u0131 i\u00e7in 2 bin 200 liradan az olmamak \u00fczere bu belgelere yaz\u0131lmas\u0131 gereken mebla\u011f\u0131n veya mebla\u011f fark\u0131n\u0131n y\u00fczde 10\u2019u oran\u0131nda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilecek.<\/p>\n
Bir takvim y\u0131l\u0131 i\u00e7inde her bir belge t\u00fcr\u00fcne ili\u015fkin olarak kesilecek toplam ceza 1 milyon 100 bin lira olacak.<\/p>\n
e-fatura uygulamas\u0131na kay\u0131tl\u0131 olan ve 2022 y\u0131l\u0131nda cirosu 10 milyon lira ve \u00fczeri olan m\u00fckelleflerin de sekt\u00f6r ayr\u0131m\u0131 olmadan 1 Temmuz\u2019dan itibaren e-irsaliye uygulamas\u0131na ge\u00e7i\u015f yapmalar\u0131 gerekecek.<\/p>\n
\u00d6te yandan, e-fatura uygulamas\u0131, belirlenen standartlara uygun olarak mesajlar\u0131n, taraflar aras\u0131nda g\u00fcvenli bir \u015fekilde aktar\u0131lmas\u0131na olanak sunan, faturan\u0131n elektronik ortamda olu\u015fturulmas\u0131, iletilmesi, elektronik ortamda muhafazas\u0131, ibraz\u0131 ve raporlamas\u0131n\u0131 kaps\u0131yor. (AA)<\/p>\n","protected":false},"excerpt":{"rendered":"
Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n e-fatura uygulamas\u0131 kapsam\u0131nda br\u00fct sat\u0131\u015f has\u0131lat\u0131 2022 y\u0131l\u0131 i\u00e7in 3 milyon lira ve \u00fczeri olan m\u00fckellefler, 1 Temmuz’dan itibaren sekt\u00f6r ayr\u0131m\u0131 olmadan e-faturaya ge\u00e7mek zorunda olacak.<\/p>\n","protected":false},"author":1,"featured_media":106192,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[3332,83,78,8217,807],"class_list":["post-106191","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-belge","tag-is","tag-lira","tag-mukellefler","tag-satis"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/106191","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=106191"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/106191\/revisions"}],"predecessor-version":[{"id":106193,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/106191\/revisions\/106193"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/106192"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=106191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=106191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=106191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}