{"id":2566,"date":"2016-12-15T12:59:22","date_gmt":"2016-12-15T09:59:22","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2566"},"modified":"2016-12-15T13:00:02","modified_gmt":"2016-12-15T10:00:02","slug":"ihracat-islemlerinde-e-fatura-uygulamasi","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/ihracat-islemlerinde-e-fatura-uygulamasi\/","title":{"rendered":"\u0130hracat \u0130\u015flemlerinde e-Fatura Uygulamas\u0131"},"content":{"rendered":"<p>Resmi Gazete, \u00a015 Aral\u0131k 2016 PER\u015eEMBE,\u00a0Say\u0131 : 29919,\u00a0Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019<span class=\"SpellE\">ndan<\/span>:<\/p>\n<p class=\"OrtaBalkBold\" style=\"text-align: center;\"><strong>VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 454)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e<br \/>\n<\/strong>(SIRA NO: 475)<\/p>\n<p class=\"Metin\"><b>MADDE 1 \u2013<\/b> <span class=\"GramE\">20\/6\/2015<\/span> tarihli ve 29392 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 454)\u2019<span class=\"SpellE\">nin<\/span> 3. \u0130hracat \u0130\u015flemlerinde e-Fatura Uygulamas\u0131 ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fc a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p class=\"Metin\">\u201ce-Fatura uygulamas\u0131na kay\u0131tl\u0131 olan m\u00fckelleflerden, <span class=\"GramE\">25\/10\/1984<\/span> tarihli ve 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 11 inci maddesi kapsam\u0131ndaki mal ihrac\u0131 ve yolcu beraberi e\u015fya ihrac\u0131 (T\u00fcrkiye\u2019de ikamet etmeyenlere KDV hesaplanarak yap\u0131lan sat\u0131\u015flar) kapsam\u0131nda fatura d\u00fczenleyecek olanlar, bahsi ge\u00e7en faturalar\u0131n\u0131 1\/7\/2017 tarihinden itibaren e-Fatura olarak d\u00fczenleyeceklerdir.<\/p>\n<p class=\"Metin\">Bununla birlikte e-Fatura uygulamas\u0131na kay\u0131tl\u0131 olan m\u00fckelleflerden mal ihrac\u0131 ve yolcu beraberi e\u015fya ihrac\u0131 kapsam\u0131nda fatura d\u00fczenleyecek olanlar, istemeleri halinde <span class=\"GramE\">1\/1\/2017<\/span> tarihinden itibaren s\u00f6z konusu faturalar\u0131n\u0131 e-Fatura olarak d\u00fczenlemeye ba\u015flayabilecekleri gibi 1\/7\/2017 tarihine kadar matbu (ka\u011f\u0131t veya e-Ar\u015fiv) fatura da d\u00fczenleyebileceklerdir.<\/p>\n<p class=\"Metin\">S\u00f6z konusu faturalar\u0131n e-Fatura olarak d\u00fczenlenmesi ve g\u00f6nderilmesine ili\u015fkin usul ve esaslar ile uygulamadan yararlanma y\u00f6ntemleri www.<span class=\"SpellE\">efatura<\/span>.gov.tr adresinde yay\u0131nlanan \u201ce-Fatura Uygulamas\u0131 G\u00fcmr\u00fck \u0130\u015flemleri K\u0131lavuzu\u201dnda ayr\u0131nt\u0131l\u0131 olarak a\u00e7\u0131klanm\u0131\u015ft\u0131r.\u201d<\/p>\n<p class=\"Metin\"><b>MADDE 2 \u2013<\/b> Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p class=\"Metin\"><b>MADDE 3 \u2013<\/b> Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Resmi Gazete, \u00a015 Aral\u0131k 2016 PER\u015eEMBE,\u00a0Say\u0131 : 29919,\u00a0Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 454)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 475) MADDE 1 \u2013 20\/6\/2015 tarihli ve 29392 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 454)\u2019nin 3. \u0130hracat \u0130\u015flemlerinde e-Fatura Uygulamas\u0131 ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fc a\u015fa\u011f\u0131daki \u015fekilde &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[835,42,414,446,609,459,66,656],"class_list":["post-2566","post","type-post","status-publish","format-standard","","category-resmi-gazete","tag-835","tag-degisiklik","tag-e-fatura","tag-gumruk","tag-ihracat","tag-kilavuz","tag-teblig","tag-uygulama"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0130hracat \u0130\u015flemlerinde e-Fatura Uygulamas\u0131<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.muhasebedersleri.com\/haber\/ihracat-islemlerinde-e-fatura-uygulamasi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" 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