{"id":792,"date":"2013-02-13T20:03:00","date_gmt":"2013-02-13T18:03:00","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=792"},"modified":"2013-02-13T20:03:39","modified_gmt":"2013-02-13T18:03:39","slug":"elektronik-defter-tutma-ve-elektronik-fatura-uygulamasi","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/elektronik-defter-tutma-ve-elektronik-fatura-uygulamasi\/","title":{"rendered":"Elektronik Defter Tutma ve Elektronik Fatura Uygulamas\u0131"},"content":{"rendered":"

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan Elektronik Defter Tutma ve Elektronik Fatura Uygulamas\u0131na Dahil Olma Zorunlulu\u011fu Getirilen M\u00fckelleflere \u0130li\u015fkin 58 S\u0131ra No.lu Vergi Usul Kanunu Sirk\u00fcleri Yay\u0131nland\u0131.<\/p>\n

8\/2\/2013 tarih ve 58 S\u0131ra No.lu Vergi Usul Kanunu Sirk\u00fclerinde; 421 S\u0131ra Numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ile elektronik defter tutma ve elektronik fatura uygulamas\u0131na dahil olma zorunlulu\u011fu getirilen m\u00fckelleflerin durumlar\u0131 hakk\u0131nda a\u00e7\u0131klamalara yer verilmi\u015ftir.<\/p>\n

VERG\u0130 USUL KANUNU S\u0130RK\u00dcLER\u0130 \/ 58<\/strong><\/p>\n

Konusu:<\/strong>\u00a0Elektronik defter tutma ve elektronik fatura uygulamas\u0131na dahil olma zorunlulu\u011fu getirilen m\u00fckelleflere ili\u015fkin a\u00e7\u0131klama<\/strong><\/p>\n

Tarihi:\u00a0<\/strong>08.02.2013<\/p>\n

Say\u0131s\u0131:\u00a0<\/strong>VUK.58 \/ 2013.03<\/p>\n

\u0130lgili oldu\u011fu maddeler:<\/strong>\u00a0213 Say\u0131l\u0131 Vergi Usul Kanunu M\u00fckerrer 242 ve M\u00fckerrer 257 nci maddesi.<\/p>\n

1. Giri\u015f<\/strong><\/p>\n

421 S\u0131ra Numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ile elektronik defter tutma ve elektronik fatura uygulamas\u0131na dahil olma zorunlulu\u011fu getirilen m\u00fckelleflerin durumlar\u0131 hakk\u0131nda a\u00e7\u0131klamalar bu sirk\u00fclerin konusunu te\u015fkil etmektedir.<\/p>\n

2. 421 S\u0131ra Numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011finin 3.1.1 b\u00f6l\u00fcm\u00fcn\u00fcn “a” ve “b” maddelerinde yap\u0131lan d\u00fczenlemelere ili\u015fkin a\u00e7\u0131klamalar<\/strong><\/p>\n

Tebli\u011fin yay\u0131mland\u0131\u011f\u0131 tarih itibariyle 5015 say\u0131l\u0131 Petrol Piyasas\u0131 Kanunu kapsam\u0131nda madeni ya\u011f lisans\u0131na sahip olanlar\u0131n ve 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131 listedeki mallar\u0131 imal, in\u015fa veya ithal edenlerin zorunluluk kapsam\u0131na girdi\u011fi “a” ve “b” maddelerinde a\u00e7\u0131k \u015fekilde ifade edilmi\u015ftir.<\/p>\n

Tebli\u011fin yay\u0131mland\u0131\u011f\u0131 tarih itibariyle 5015 say\u0131l\u0131 Petrol Piyasas\u0131 Kanunu kapsam\u0131nda madeni ya\u011f lisans\u0131na sahip olan ve 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131 listedeki mallar\u0131 imal, in\u015fa veya ithal eden m\u00fckellef listesi www.gib.gov.tr ve www.efatura.gov.tr internet adreslerinde yay\u0131mlanmaktad\u0131r.<\/p>\n

S\u00f6z konusu listelerde yer alan m\u00fckelleflerden 2011 y\u0131l\u0131nda mal alan ve Tebli\u011fde belirtilen br\u00fct sat\u0131\u015f has\u0131lat\u0131na sahip olan m\u00fckellefler zorunluluk kapsam\u0131ndad\u0131r.<\/p>\n

5015 say\u0131l\u0131 Petrol Piyasas\u0131 Kanunu kapsam\u0131nda madeni ya\u011f lisans\u0131na sahip olan m\u00fckelleflerden 2011 takvim y\u0131l\u0131 i\u00e7inde mal al\u0131\u015f\u0131 yapanlar, sat\u0131n ald\u0131klar\u0131 mal\u0131n t\u00fcr\u00fcne, fiyat\u0131na, miktar\u0131na veya herhangi bir \u00f6zelli\u011fine bak\u0131lmaks\u0131z\u0131n, 2011 y\u0131l\u0131 gelir tablolar\u0131ndaki br\u00fct sat\u0131\u015f has\u0131lat\u0131 rakamlar\u0131 25 Milyon TL veya daha y\u00fcksek ise elektronik fatura ve elektronik defter uygulamalar\u0131na dahil olacaklard\u0131r. Lisans sahibi m\u00fckelleflerden al\u0131\u015f yapanlar\u0131n, madeni ya\u011f sekt\u00f6r\u00fcnde veya ba\u015fka bir sekt\u00f6rde faaliyet g\u00f6stermesi zorunluluk kar\u015f\u0131s\u0131ndaki durumlar\u0131n\u0131 etkilememektedir.<\/p>\n

4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131 listedeki mallar\u0131 imal, in\u015fa veya ithal eden m\u00fckelleflerden 2011 takvim y\u0131l\u0131 i\u00e7inde mal al\u0131\u015f\u0131 yapanlar, sat\u0131n ald\u0131klar\u0131 mal\u0131n t\u00fcr\u00fcne, fiyat\u0131na, miktar\u0131na veya herhangi bir \u00f6zelli\u011fine bak\u0131lmaks\u0131z\u0131n 2011 y\u0131l\u0131 gelir tablolar\u0131ndaki br\u00fct sat\u0131\u015f has\u0131lat\u0131 rakamlar\u0131 10 Milyon TL veya daha y\u00fcksek ise elektronik fatura ve elektronik defter uygulamalar\u0131na dahil olacaklard\u0131r. Bu kapsamda al\u0131\u015f yapanlar\u0131n t\u00fct\u00fcn, alkol, kolal\u0131 gazozlar sekt\u00f6rlerinde veya ba\u015fka sekt\u00f6rlerde faaliyet g\u00f6stermesi zorunluluk kar\u015f\u0131s\u0131ndaki durumlar\u0131n\u0131 etkilememektedir.<\/p>\n

Madeni ya\u011f lisans\u0131na sahip olan ve 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131 listedeki mallar\u0131 imal, in\u015fa veya ithal eden m\u00fckelleflerden sadece mal al\u0131\u015flar\u0131 bulunan m\u00fckellefler Genel Tebli\u011f kapsam\u0131nda elektronik fatura ve elektronik defter uygulamalar\u0131na dahil olacaklard\u0131r. Hizmet al\u0131mlar\u0131 kapsam dahilinde de\u011fildir.<\/p>\n

M\u00fckellefler br\u00fct sat\u0131\u015f has\u0131latlar\u0131n\u0131n hesaplanmas\u0131nda, sadece madeni ya\u011f, t\u00fct\u00fcn, alkol veya kolal\u0131 gazoz sat\u0131\u015flar\u0131 de\u011fil gelir tablosunda yer alan b\u00fct\u00fcn sat\u0131\u015flar\u0131 g\u00f6steren br\u00fct sat\u0131\u015f has\u0131lat\u0131na g\u00f6re zorunluluk kapsam\u0131na al\u0131nacakt\u0131r.<\/p>\n

\u00d6zel hesap d\u00f6nemine sahip m\u00fckellefler br\u00fct sat\u0131\u015f has\u0131latlar\u0131n\u0131n hesaplanmas\u0131nda 2011 takvim y\u0131l\u0131nda sona eren \u00f6zel hesap d\u00f6nemi br\u00fct sat\u0131\u015f has\u0131lat\u0131n\u0131 dikkate alacaklard\u0131r.<\/p>\n

3. Zorunlu Uygulamaya Ge\u00e7i\u015f S\u00fcreci Hakk\u0131nda A\u00e7\u0131klamalar<\/strong><\/p>\n

Getirilen zorunluluk kapsam\u0131na giren m\u00fckelleflerin elektronik fatura ve elektronik defter uygulamalar\u0131na ge\u00e7i\u015f s\u00fcreci s\u00f6z konusu Tebli\u011fin 3.2. B\u00f6l\u00fcm\u00fcnde a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n

Ayr\u0131ca, Tebli\u011fin 4.1. B\u00f6l\u00fcm\u00fcnde yap\u0131lan d\u00fczenleme uyar\u0131nca zorunluluk kapsam\u0131nda olsun veya olmas\u0131n, elektronik fatura uygulamas\u0131na kay\u0131tl\u0131 m\u00fckellefler birbirlerinden ald\u0131klar\u0131 mallar ve birbirlerine ifa ettikleri hizmetler i\u00e7in 1\/9\/2013 tarihinden itibaren sadece elektronik fatura g\u00f6nderip alacaklard\u0131r.<\/p>\n

Elektronik fatura uygulamas\u0131na kay\u0131tl\u0131 m\u00fckellefler, uygulamaya kay\u0131tl\u0131 olmayan m\u00fckelleflere yapt\u0131klar\u0131 mal teslimi ve hizmet ifas\u0131 i\u00e7in genel h\u00fck\u00fcmler \u00e7er\u00e7evesinde ka\u011f\u0131t fatura d\u00fczenlemeye devam edeceklerdir.<\/p>\n

Duyurulur.<\/p>\n

MAL\u0130YE BAKANLI\u011eI \/ Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/p>\n","protected":false},"excerpt":{"rendered":"

Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan Elektronik Defter Tutma ve Elektronik Fatura Uygulamas\u0131na Dahil Olma Zorunlulu\u011fu Getirilen M\u00fckelleflere \u0130li\u015fkin 58 S\u0131ra No.lu Vergi Usul Kanunu Sirk\u00fcleri Yay\u0131nland\u0131. 8\/2\/2013 tarih ve 58 S\u0131ra No.lu Vergi Usul Kanunu Sirk\u00fclerinde; 421 S\u0131ra Numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ile elektronik defter tutma ve elektronik fatura uygulamas\u0131na dahil olma zorunlulu\u011fu getirilen …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[353],"tags":[56,90,87,67,399,226,89],"class_list":["post-792","post","type-post","status-publish","format-standard","","category-gib-2","tag-defter","tag-elektronik","tag-fatura","tag-mukellef","tag-sirku","tag-tutma","tag-zorunlu"],"yoast_head":"\nElektronik Defter Tutma ve Elektronik 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=\"http:\/\/www.muhasebedersleri.com\/haber\/elektronik-defter-tutma-ve-elektronik-fatura-uygulamasi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Elektronik Defter Tutma ve Elektronik Fatura Uygulamas\u0131\" \/>\n<meta property=\"og:description\" content=\"Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan Elektronik Defter Tutma ve Elektronik Fatura Uygulamas\u0131na Dahil Olma Zorunlulu\u011fu Getirilen M\u00fckelleflere \u0130li\u015fkin 58 S\u0131ra No.lu Vergi Usul Kanunu Sirk\u00fcleri Yay\u0131nland\u0131. 8\/2\/2013 tarih ve 58 S\u0131ra No.lu Vergi Usul Kanunu Sirk\u00fclerinde; 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