{"id":3761,"date":"2022-02-15T02:31:20","date_gmt":"2022-02-14T23:31:20","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/509-sira-nolu-vergi-usul-kanunu-genel-tebliginde-degisiklik-yapilmasina-dair-535-sira-nolu-teblig\/"},"modified":"2022-02-15T02:31:20","modified_gmt":"2022-02-14T23:31:20","slug":"509-sira-nolu-vergi-usul-kanunu-genel-tebliginde-degisiklik-yapilmasina-dair-535-sira-nolu-teblig","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/de\/509-sira-nolu-vergi-usul-kanunu-genel-tebliginde-degisiklik-yapilmasina-dair-535-sira-nolu-teblig\/","title":{"rendered":"509 S\u0131ra Nolu Vergi Usul Kanunu Genel Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 535 S\u0131ra Nolu Tebli\u011f"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<strong>Sirk\u00fcler Tarihi\u00a0\u00a0 : 24.01.2022<\/strong><\/p>\n<p><strong>Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/08<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>Say\u0131n M\u00fc\u015fterilerimiz;<\/p>\n<p>509 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 535 S\u0131ra No.lu Tebli\u011f\u00a0 22.01.2022 tarihli ve 31727 say\u0131l\u0131 Resmi Gazete&#8216; de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<ol>\n<li><strong> E-Fatura Uygulamas\u0131na \u0130li\u015fkin Ge\u00e7i\u015f Zorunlulu\u011funa \u0130li\u015fkin D\u00fczenlemeler<\/strong><\/li>\n<\/ol>\n<p>E-fatura uygulamas\u0131na ge\u00e7i\u015f zorunlulu\u011funa ili\u015fkin 2018 ve m\u00fcteakip hesap d\u00f6nemleri i\u00e7in <strong>5 Milyon TL olarak<\/strong> uygulanan br\u00fct sat\u0131\u015f has\u0131lat\u0131 2021, 2022 ve m\u00fcteakip hesap d\u00f6nemleri i\u00e7in yeniden belirlenmi\u015ftir. Yap\u0131lan d\u00fczenleme ile br\u00fct sat\u0131\u015f has\u0131lat\u0131 s\u0131n\u0131rlar\u0131;<\/p>\n<ul>\n<li><strong>2018, 2019 ve 2020 hesap d\u00f6nemleri i\u00e7in 5 Milyon TL,<\/strong><\/li>\n<li><strong>2021 hesap d\u00f6nemi i\u00e7in 4 Milyon,<\/strong><\/li>\n<li><strong>2022 ve m\u00fcteakip hesap d\u00f6nemleri i\u00e7in 3 Milyon TL ve \u00fczeri<br \/>\nolarak belirlenmi\u015ftir.\u00a0<\/strong><\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong> E-Fatura Uygulamas\u0131na Ge\u00e7me Zorunlulu\u011fu Olan M\u00fckellefler<\/strong><\/li>\n<\/ol>\n<p>A\u015fa\u011f\u0131daki \u015fartlar\u0131 sa\u011flayan m\u00fckelleflere e-fatura uygulamas\u0131na ge\u00e7me zorunlulu\u011fu getirilmi\u015ftir.<\/p>\n<p>Gerek kendi siteleri gerekse de platformlar \u00fczerinden e-ticaret faaliyetinde bulunan m\u00fckelleflerden,<\/p>\n<ul>\n<li><strong>2020 ve 2021 hesap d\u00f6nemleri i\u00e7in 1 Milyon TL,<\/strong><\/li>\n<li><strong>2022 veya m\u00fcteakip hesap d\u00f6nemleri i\u00e7in 500 Bin TL ve \u00fczeri br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) olanlara,<\/strong><\/li>\n<\/ul>\n<p>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 m\u00fckelleflerden,<\/p>\n<ul>\n<li><strong>2020 ve 2021 hesap d\u00f6nemleri i\u00e7in 1 Milyon TL,\u00a0<\/strong><\/li>\n<li><strong>2022 veya m\u00fcteakip hesap d\u00f6nemleri i\u00e7in 500 Bin TL ve \u00fczeri br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) olanlara,<\/strong><\/li>\n<\/ul>\n<p>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\u015fletmelerine,\u00a0e-fatura uygulamas\u0131na ge\u00e7me zorunlulu\u011fu getirilmi\u015ftir.<\/p>\n<ol start=\"3\">\n<li><strong> E-Fatura Uygulamas\u0131na Ge\u00e7i\u015f S\u00fcrelerinde Yap\u0131lan De\u011fi\u015fiklikler<\/strong><\/li>\n<\/ol>\n<p>Kendilerine veya arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131na ait internet sitelerinde veya di\u011fer her t\u00fcrl\u00fc elektronik ortamlarda mal veya hizmet sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftiren m\u00fckelleflerden br\u00fct sat\u0131\u015f has\u0131lat\u0131 \u015fart\u0131n\u0131 <strong>2020 veya 2021 hesap d\u00f6nemlerinde sa\u011flayanlar 01.07.2022 tarihine kadar, 2022 veya m\u00fcteakip hesap d\u00f6nemlerinde sa\u011flayanlar ilgili hesap d\u00f6nemini izleyen 7. ay\u0131n ba\u015f\u0131na kadar e-fatura uygulamas\u0131na ge\u00e7mek zorundad\u0131rlar.<\/strong><\/p>\n<p>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 m\u00fckelleflerden br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) <strong>\u015fartlar\u0131n\u0131 2020 veya 2021 hesap d\u00f6nemlerinde sa\u011flayan m\u00fckellefler 01.07.2022 tarihine kadar, 2022 veya m\u00fcteakip hesap d\u00f6nemlerinde sa\u011flayan m\u00fckellefler 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\u0131rlar.\u00a0<\/strong><\/p>\n<p>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. 22.01.2022 tarihi itibariyle faaliyette bulunanlar 01.07.2022 tarihine, 22.01.2022 tarihinden sonra faaliyete ba\u015flayanlar ise, faaliyete ba\u015flad\u0131klar\u0131 ay\u0131 izleyen 4. 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\u0131rlar.<\/p>\n<ol start=\"4\">\n<li><strong>E-\u0130rsaliye Uygulamas\u0131na ge\u00e7i\u015f Zorunlulu\u011fu<\/strong><\/li>\n<\/ol>\n<p>e-\u0130rsaliye uygulamas\u0131 ge\u00e7i\u015f \u015fartlar\u0131 kapsam\u0131nda 2018, 2019 ve 2020 hesap d\u00f6nemleri i\u00e7in uygulanan <strong>25 Milyon TL ve \u00fczeri ciro haddi 2021 ve m\u00fcteakip hesap d\u00f6nemleri itibari ile 10 Milyon TL olarak belirlenmi\u015ftir.\u00a0Bu \u015fartlar\u0131 sa\u011flayan m\u00fckellefler m\u00fcteakip hesap d\u00f6neminin 7. ay\u0131 ba\u015f\u0131ndan itibaren e-irsaliye uygulamas\u0131na ge\u00e7meleri gerekmektedir.\u00a0<\/strong><\/p>\n<p>Demir ve \u00e7elik (GT\u0130P 72) ile demir veya \u00e7elikten e\u015fyalar\u0131n (GT\u0130P 73) imali, ithali veya ihrac\u0131 faaliyetinde bulunan m\u00fckelleflerin e-Fatura uygulamas\u0131na dahil olma \u015fart\u0131 aranmaks\u0131z\u0131n e-\u0130rsaliye uygulamas\u0131na dahil edilecektir.<\/p>\n<ol start=\"5\">\n<li><strong> E-Gider Pusulas\u0131 Uygulamas\u0131na \u0130li\u015fkin D\u00fczenlemeler<\/strong><\/li>\n<\/ol>\n<p>Elektronik sertifika ile imzalanan e-gider pusulas\u0131n\u0131n muhatab\u0131 taraf\u0131ndan \u0131slak imza ile imzalanmas\u0131, elektronik imzal\u0131 belgenin muhatab\u0131na talebi do\u011frultusunda elektronik veya ka\u011f\u0131t \u00f6rne\u011finin iletilmesi ve elektronik imzal\u0131 belge ile birlikte \u0131slak\u00a0imzal\u0131 \u00f6rne\u011finin d\u00fczenleyen taraf\u0131ndan k\u00e2\u011f\u0131t ortamda da muhafaza ve ibraz edilmesi gerekmektedir.<\/p>\n<p>&nbsp;<\/p>\n<p>Sayg\u0131lar\u0131m\u0131zla.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Sirk\u00fcler Tarihi\u00a0\u00a0 : 24.01.2022 Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/08 \u00a0 Say\u0131n M\u00fc\u015fterilerimiz; 509 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 535 S\u0131ra No.lu Tebli\u011f\u00a0 22.01.2022 tarihli ve 31727 say\u0131l\u0131 Resmi Gazete&#8216; de yay\u0131mlanm\u0131\u015ft\u0131r. E-Fatura Uygulamas\u0131na \u0130li\u015fkin Ge\u00e7i\u015f Zorunlulu\u011funa \u0130li\u015fkin D\u00fczenlemeler E-fatura uygulamas\u0131na ge\u00e7i\u015f zorunlulu\u011funa ili\u015fkin 2018 ve m\u00fcteakip hesap d\u00f6nemleri i\u00e7in 5 Milyon&hellip;<\/p>\n","protected":false},"author":1,"featured_media":3757,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[170],"tags":[],"class_list":["post-3761","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemeine","category-170","description-off"],"_links":{"self":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3761","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/comments?post=3761"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3761\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/media\/3757"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/media?parent=3761"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/categories?post=3761"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/tags?post=3761"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}