{"id":848,"date":"2013-12-09T16:01:14","date_gmt":"2013-12-09T14:01:14","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/blog\/?p=848"},"modified":"2013-12-09T16:03:19","modified_gmt":"2013-12-09T14:03:19","slug":"elektronik-ortamda-tutulacak-defterler","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/blog\/elektronik-ortamda-tutulacak-defterler\/","title":{"rendered":"Elektronik Ortamda Tutulacak Defterler"},"content":{"rendered":"<p><strong>Elektronik ortamda defter tutmak zorunda olanlar:<br \/>\n<\/strong>1- 4\/12\/2003 tarihli ve 5015 say\u0131l\u0131 Petrol\u00a0Piyasas\u0131 Kanunu kapsam\u0131nda madeni ya\u011f\u00a0lisans\u0131na sahip olanlar ile bunlardan 2011 takvim y\u0131l\u0131nda mal alan m\u00fckelleflerden 31\/12\/2011 tarihi itibariyle asgari <strong>25 Milyon TL<\/strong> br\u00fct sat\u0131\u015f has\u0131lat\u0131na sahip olanlar.<br \/>\n2- 6\/6\/2002 tarihli ve 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131\u00a0listedeki mallar\u0131 imal, in\u015fa veya ithal edenler ile bunlardan 2011 takvim y\u0131l\u0131nda mal alan m\u00fckelleflerden 31\/12\/2011 tarihi itibariyle asgari <strong>10 Milyon TL<\/strong> br\u00fct sat\u0131\u015f \u00a0has\u0131lat\u0131na sahip olanlar.<br \/>\nBu m\u00fckelleflerden mal alan 10\/12\/2003 tarihli ve 5018 say\u0131l\u0131 Kamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanununa ekli cetvellerde yer alan idare, kurum ve kurulu\u015flar ile iktisadi \u00a0kamu kurulu\u015flar\u0131n\u0131n elektronik fatura uygulamas\u0131ndan yararlanma ve elektronik \u00a0defter tutma zorunlulu\u011fu bulunmamaktad\u0131r.<\/p>\n<p><strong>Elektronik defter uygulamas\u0131nda ihtiyarilik:<br \/>\n<\/strong>Elektronik defter tutmak zorunda olan m\u00fckelleflerden mal veya hizmet alan ve belirlenen hadlerin alt\u0131nda kalan m\u00fckellefler de istemeleri halinde elektronik defter ve elektronik fatura uygulamalar\u0131ndan yararlanabileceklerdir.<\/p>\n<p><strong>Elektronik ortamda defter tutmaya ge\u00e7i\u015f zaman\u0131:<br \/>\n<\/strong>Elektronik defter tutma zorunlulu\u011fu\u00a0getirilen m\u00fckelleflerin<br \/>\n1- Elektronik defter uygulamas\u0131na 2014\u00a0Aral\u0131k ay\u0131 i\u00e7erisinde ba\u015fvuranlar\u0131n\u00a0<strong>1\/1\/2015<\/strong> tarihinden itibaren,<br \/>\n2- Elektronik defter uygulamas\u0131na 2014\u00a0Aral\u0131k ay\u0131ndan \u00f6nce ba\u015fvuranlar\u0131n en ge\u00e7\u00a0<strong>2014 Aral\u0131k ay\u0131ndan ba\u015flamak \u00fczere<\/strong>,<br \/>\n3- \u00d6zel hesap d\u00f6nemine tabi olanlar\u0131n\u00a0<strong>1\/12\/2014<\/strong> tarihinden \u00f6nce elektronik\u00a0defter uygulamas\u0131na ba\u015fvuru yapmalar\u0131 ve\u00a0en ge\u00e7 2014 Aral\u0131k ay\u0131 i\u00e7erisinde,\u00a0elektronik defter tutmaya ba\u015flamalar\u0131\u00a0gerekmektedir.<br \/>\nElektronik defter yaz\u0131l\u0131mlar\u0131n\u0131 kendi geli\u015ftiren m\u00fckelleflerin <strong>1\/9\/2014<\/strong> tarihi itibariyle elektronik defter test s\u00fcre\u00e7lerini ba\u015far\u0131 ile tamamlam\u0131\u015f olmalar\u0131 gerekmektedir.<\/p>\n<p><strong>Elektronik defter tutanlar\u0131n ka\u011f\u0131t ortam\u0131nda defter tutmalar\u0131:<\/strong><br \/>\nElektronik defter tutma zorunlulu\u011fu\u00a0getirilen m\u00fckellefler k\u00e2\u011f\u0131t ortam\u0131nda defter\u00a0tutamazlar. Bu m\u00fckellefler k\u00e2\u011f\u0131t ortam\u0131nda\u00a0defter tutmalar\u0131 halinde hi\u00e7 defter\u00a0tutmam\u0131\u015f say\u0131lmaktad\u0131rlar.<\/p>\n<p>Elektronik ortamda tutulacak defterler ile ilgili 13\/12\/2011 tarihli ve 28141\u00a0say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 1 S\u0131ra Numaral\u0131 Elektronik Defter Genel\u00a0Tebli\u011fi h\u00fck\u00fcmleri uygulanacakt\u0131r.<\/p>\n<p><em>Kaynak:\u00a0turmob.org.tr<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Elektronik ortamda defter tutmak zorunda olanlar:<\/p>\n<p>1- 4\/12\/2003 tarihli ve 5015 say\u0131l\u0131 Petrol Piyasas\u0131 Kanunu kapsam\u0131nda madeni ya\u011f lisans\u0131na sahip olanlar ile bunlardan 2011 takvim y\u0131l\u0131nda mal alan m\u00fckelleflerden 31\/12\/2011 tarihi itibariyle asgari 25 Milyon TL br\u00fct sat\u0131\u015f has\u0131lat\u0131na sahip olanlar.<\/p>\n<p>2- 6\/6\/2002 tarihli ve 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131 listedeki mallar\u0131 imal, in\u015fa veya ithal edenler ile bunlardan 2011 takvim y\u0131l\u0131nda mal alan m\u00fckelleflerden <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[104,243,45,117,152,244],"class_list":["post-848","post","type-post","status-publish","format-standard","","category-muhasebe","tag-defter","tag-elektronik","tag-gecis","tag-kimler","tag-ne-zaman","tag-neler"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.5.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Elektronik Ortamda Tutulacak Defterler<\/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\/blog\/elektronik-ortamda-tutulacak-defterler\/\" \/>\n<meta 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