{"id":3894,"date":"2022-04-17T03:42:44","date_gmt":"2022-04-17T00:42:44","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/509-sira-nolu-vergi-usul-kanunu-genel-tebliginde-degisiklik-yapilmasina-dair-535-nolu-teblig\/"},"modified":"2022-04-17T03:42:44","modified_gmt":"2022-04-17T00:42:44","slug":"509-sira-nolu-vergi-usul-kanunu-genel-tebliginde-degisiklik-yapilmasina-dair-535-nolu-teblig","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/en\/509-sira-nolu-vergi-usul-kanunu-genel-tebliginde-degisiklik-yapilmasina-dair-535-nolu-teblig\/","title":{"rendered":"509 S\u0131ra Nolu Vergi Usul Kanunu Genel Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair 535 Nolu Tebli\u011f"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<strong>Sirk\u00fcler Tarihi\u00a0\u00a0 : 03.03.2022<\/strong><\/p>\n<p><strong>Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/15<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Say\u0131n M\u00fc\u015fterilerimiz;<\/p>\n<p>Hat\u0131rlanaca\u011f\u0131 \u00fczere 509 S\u0131ra No\u2019lu Vergi Usul Kanunu Genel Tebli\u011fi&#8217;nde de\u011fi\u015fiklik yap\u0131lmas\u0131na dair 535 No&#8217;lu tebli\u011f Resmi Gazete&#8217;de yay\u0131mlanm\u0131\u015ft\u0131 ve bu konuyla ilgili sirk\u00fclerimiz sizlere sunulmu\u015ftu.<\/p>\n<p>\u0130lgili tebli\u011fde yer alan \u00f6nemli d\u00fczenlemelerden biri olan e-Ar\u015fiv Fatura uygulamas\u0131na <strong><u>d\u00e2hil olmayan<\/u><\/strong> m\u00fckelleflerce d\u00fczenlenecek faturan\u0131n Ba\u015fkanl\u0131k\u00e7a sunulan e-Belge d\u00fczenleme portali \u00fczerinden d\u00fczenlenme zorunlulu\u011funa ili\u015fkin s\u0131n\u0131r d\u00fc\u015f\u00fcr\u00fclmesi ile ilgili d\u00fczenlemenin Mart ay\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olmas\u0131 nedeniyle s\u00f6z konusu tebli\u011fin ilgili b\u00f6l\u00fcmleri hat\u0131rlatma ama\u00e7l\u0131 bilgilerinize tekrar sunulmu\u015ftur.<\/p>\n<p>Buna g\u00f6re <strong>1\/3\/2022<\/strong> tarihinden itibaren <strong>vergi m\u00fckellefi olmayan nihai t\u00fcketicilere yap\u0131lan sat\u0131\u015flarda<\/strong> vergiler dahil toplam <strong>tutar\u0131n\u0131n 5 Bin TL\u2019yi<\/strong>, vergi m\u00fckelleflerine d\u00fczenlenenler a\u00e7\u0131s\u0131ndan ise 213 Say\u0131l\u0131 Kanunun 232 inci maddesinin ikinci f\u0131kras\u0131nda belirtilen, i\u015flemin ger\u00e7ekle\u015fti\u011fi y\u0131la ait, fatura d\u00fczenleme zorunlulu\u011funa ili\u015fkin tutar\u0131 <strong>(2022 y\u0131l\u0131 i\u00e7in 2.000 TL) a\u015fmas\u0131 halinde<\/strong>, faturalar\u0131n ka\u011f\u0131t fatura yerine, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n e-Belge Portali \u00fczerinden veya Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 bilgi sistemleri ile entegrasyonu sa\u011flayabilmi\u015f olan \u00f6zel entegrat\u00f6r kurulu\u015flar\u0131n bilgi sistemleri arac\u0131l\u0131\u011f\u0131yla elektronik ortamda e-Ar\u015fiv Fatura olarak d\u00fczenleme zorunlulu\u011fu ba\u015flamaktad\u0131r.<\/p>\n<p>e-Ar\u015fiv Fatura uygulamas\u0131na dahil olanlarca, e-Ticaret kapsam\u0131nda yapt\u0131klar\u0131 sat\u0131\u015flar i\u00e7in d\u00fczenlenen ve elektronik ortamda iletilmesi zorunlulu\u011fu olan e-Ar\u015fiv faturalara konu mallar\u0131n sevki s\u0131ras\u0131nda, mal\u0131n yan\u0131nda bulunmas\u0131 gereken belge ( sevk irsaliyesi, e-\u0130rsaliye , irsaliye yerine ge\u00e7en e-Ar\u015fiv Faturan\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131, \u00d6KC fatura bilgi fi\u015fi belgelerinden herhangi biri) se\u00e7ene\u011fi art\u0131r\u0131lm\u0131\u015f, bu suretle yap\u0131lan sat\u0131\u015flarda, mallar\u0131n sevki s\u0131ras\u0131nda, belirtilen belgelerin d\u0131\u015f\u0131nda mal\u0131n yan\u0131nda bulunmak \u00fczere format ve standard\u0131 Ba\u015fkanl\u0131k\u00e7a belirlenen ve bu sat\u0131\u015fa ili\u015fkin olarak d\u00fczenlenen e-\u0130rsaliyenin elektronik ortamda sorgulanmas\u0131na, g\u00f6r\u00fcnt\u00fclenmesine, do\u011frulanmas\u0131na imkan veren bilgileri bar\u0131nd\u0131ran \u00f6zel kodlu bir belgeyi de d\u00fczenleyebilmesine imkan sa\u011flanm\u0131\u015ft\u0131r. Bu suretle d\u00fczenlenen \u00f6zel kodlu belgenin mal\u0131n sevki s\u0131ras\u0131nda mal\u0131n yan\u0131nda bulunmas\u0131 yeterli g\u00f6r\u00fclmektedir.<\/p>\n<p>Benzer \u015fekilde e-Ar\u015fiv Fatura uygulamas\u0131na dahil olanlarca, e-Ticaret kapsam\u0131nda yapt\u0131klar\u0131 sat\u0131\u015flar i\u00e7in e-Fatura uygulamas\u0131na kay\u0131tl\u0131 kullan\u0131c\u0131lara d\u00fczenlenen e-Faturalara konu mallar\u0131n sevki s\u0131ras\u0131nda, mal\u0131n yan\u0131nda bulunmas\u0131 gereken belge ( irsaliye yerine ge\u00e7en e-Faturan\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131, \u00d6KC fatura bilgi fi\u015fi ya da sevk irsaliyesinden herhangi biri) se\u00e7ene\u011fi art\u0131r\u0131lm\u0131\u015f, bu suretle yap\u0131lan sat\u0131\u015flarda, mallar\u0131n sevki s\u0131ras\u0131nda, mal\u0131n yan\u0131nda bulunmak \u00fczere belirtilen belgelerin d\u0131\u015f\u0131nda format ve standard\u0131 Ba\u015fkanl\u0131k\u00e7a belirlenen ve bu sat\u0131\u015fa ili\u015fkin olarak d\u00fczenlenen e-\u0130rsaliyenin elektronik ortamda sorgulanmas\u0131na, g\u00f6r\u00fcnt\u00fclenmesine, do\u011frulanmas\u0131na imkan veren bilgileri bar\u0131nd\u0131ran \u00f6zel kodlu bir belgeyi de d\u00fczenleyebilmesine imkan sa\u011flanm\u0131\u015ft\u0131r. Bu suretle d\u00fczenlenen \u00f6zel kodlu belgenin mal\u0131n sevki s\u0131ras\u0131nda mal\u0131n yan\u0131nda bulunmas\u0131 yeterli g\u00f6r\u00fclmektedir<\/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 : 03.03.2022 Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/15 &nbsp; Say\u0131n M\u00fc\u015fterilerimiz; Hat\u0131rlanaca\u011f\u0131 \u00fczere 509 S\u0131ra No\u2019lu Vergi Usul Kanunu Genel Tebli\u011fi&#8217;nde de\u011fi\u015fiklik yap\u0131lmas\u0131na dair 535 No&#8217;lu tebli\u011f Resmi Gazete&#8217;de yay\u0131mlanm\u0131\u015ft\u0131 ve bu konuyla ilgili sirk\u00fclerimiz sizlere sunulmu\u015ftu. \u0130lgili tebli\u011fde yer alan \u00f6nemli d\u00fczenlemelerden biri olan e-Ar\u015fiv Fatura uygulamas\u0131na d\u00e2hil olmayan m\u00fckelleflerce d\u00fczenlenecek faturan\u0131n Ba\u015fkanl\u0131k\u00e7a sunulan&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[92],"tags":[],"class_list":["post-3894","post","type-post","status-publish","format-standard","hentry","category-general","category-92","description-off"],"_links":{"self":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts\/3894","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/comments?post=3894"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts\/3894\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/media?parent=3894"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/categories?post=3894"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/tags?post=3894"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}