{"status":true,"post":{"id":12837,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:19:54","created_at":"2015-12-13T21:00:00.000000Z","updated_at":"2022-10-21T06:19:54.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12837,"is_featured":0,"title":"e-ar\u015fiv faturas\u0131nda tarih","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\"><strong>Vergi Usul Kanunu\u2019nun 229\u2019uncu maddesinde yer alan tan\u0131mlamaya g\u00f6re \u2018fatura, sat\u0131lan emtia veya yap\u0131lan i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda m\u00fc\u015fterinin bor\u00e7land\u0131\u011f\u0131 mebla\u011f\u0131 g\u00f6stermek \u00fczere emtiay\u0131 satan veya i\u015fi yapan t\u00fcccar taraf\u0131ndan m\u00fc\u015fteriye verilen ticari vesikad\u0131r.\u2019<\/strong><\/span><\/p>  <p><span class=\"large\">Ayn\u0131 kanunun 231\u2019inci maddesinde faturan\u0131n d\u00fczenlenmesi s\u0131ras\u0131nda a\u015fa\u011f\u0131daki zorunluluklara uyulmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>  <ul>   <li><span class=\"large\">Faturalan s\u0131ra numaras\u0131 dahilinde tesels\u00fcl ettirilecektir. Ayn\u0131 m\u00fcessesenin muhtelif \u015fube ve k\u0131s\u0131mlar\u0131ndan her biri ayn\u0131 numara ile ba\u015flamak \u00fczere ayr\u0131 ay\u0131r fatura kullan\u0131ld\u0131\u011f\u0131 takdirde bu faturalara \u015fube ve k\u0131s\u0131mlar\u0131na g\u00f6re \u015fube veya k\u0131sm\u0131n isimlerinin yaz\u0131lmas\u0131 veya \u00f6zel i\u015faretle seri ay\u0131r\u0131m\u0131 yap\u0131lmas\u0131 gerekmektedir.<\/span><\/li>   <li><span class=\"large\">Faturalar m\u00fcrekkeple, makine ile veya kopya kur\u015fun kalemi ile d\u00fczenlenecektir.<\/span><\/li>   <li><span class=\"large\">Faturalar en az bir as\u0131l ve bir \u00f6rnek olarak d\u00fczenlenecektir. Birden fazla \u00f6rnek d\u00fczenlendi\u011fi takdirde her birine ka\u00e7\u0131nc\u0131 \u00f6rnek oldu\u011fu i\u015faret edilecektir.<\/span><\/li>   <li><span class=\"large\">Faturalar\u0131n ba\u015f taraf\u0131nda i\u015f sahibinin veya nam\u0131na imzaya yetkili olanlar\u0131n imzas\u0131 bulunacakt\u0131r.<\/span><\/li>   <li><span class=\"large\">Fatura, mal\u0131n teslim veya hizmetin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren azami 7 g\u00fcn i\u00e7inde d\u00fczenlenecektir. Bu s\u00fcre i\u00e7erisinde d\u00fczenlenmeyen faturalar hi\u00e7 d\u00fczenlenmemi\u015f say\u0131lacakt\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Di\u011fer yandan fatura d\u00fczenleme zorunda olanlar m\u00fc\u015fterinin ad\u0131 ve soyad\u0131 ile ba\u011fl\u0131 oldu\u011fu vergi dairesi ve hesap numaras\u0131n\u0131n do\u011frulu\u011fundan sorumlu olurlar. Bu ba\u011flamda da fatura d\u00fczenleyenin istemesi halinde m\u00fc\u015fteri kimli\u011fine ve vergi dairesi hesap numaras\u0131n\u0131 g\u00f6sterir belgeyi ibraz etmek zorundad\u0131r. <\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun m\u00fckerrer 257\/3\u2019\u00fcnc\u00fc maddesi uyar\u0131nca Maliye Bakanl\u0131\u011f\u0131 ayr\u0131ca \u2018tutulmas\u0131 ve d\u00fczenlenmesi zorunlu defter, kay\u0131t ve belgelerin mikro film, mikro fi\u015f veya elektronik bilgi ve kay\u0131t ara\u00e7lar\u0131yla yap\u0131lmas\u0131 veya bu kay\u0131t ortamlar\u0131nda saklanmas\u0131 hususunda izin vermeye veya zorunluluk getirmeye, bu \u015fekilde tutulacak defter ve kay\u0131tlar\u0131n kopyalar\u0131n\u0131n Maliye Bakanl\u0131\u011f\u0131\u2019nda veya muhafaza etmekle g\u00f6revlendirece\u011fi kurumlarda saklanmas\u0131 zorunlulu\u011fu getirmeye, bu konuda uygulama usul ve esaslar\u0131n\u0131 belirlemeye yetkilidir.<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu uyar\u0131nca ka\u011f\u0131t ortam\u0131nda d\u00fczenlenmek, muhafaza edilmek zorunlulu\u011fu bulunan faturan\u0131n elektronik ortamda d\u00fczenlenmesi ve 2\u2019nci n\u00fcshas\u0131n\u0131n elektronik ortamda muhafaza ve ibraz edilmesine imkan tan\u0131yan e-ar\u015fiv uygulamas\u0131na ili\u015fkin usul ve esaslar\u0131n d\u00fczenlendi\u011fi 433 s\u0131ra nolu Vergi Usul Kanunu Genel Tebli\u011fi\u2019nin \u20182\u2019nci Tan\u0131mlamalar ve K\u0131saltmalar\u2019 ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde zaman damgas\u0131n\u0131n bir elektronik verinin \u00fcretildi\u011fi, de\u011fi\u015ftirildi\u011fi, g\u00f6nderildi\u011fi, al\u0131nd\u0131\u011f\u0131 ve\/veya kaydedildi\u011fi zaman\u0131n tespit edilmesi amac\u0131yla elektronik sertifika hizmet sa\u011flay\u0131c\u0131s\u0131 taraf\u0131ndan do\u011frulanan kayd\u0131 ifade etti\u011fi belirtilerek ayn\u0131 tebli\u011fin \u20188-Raporlama\u2019 ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde \u2018e-ar\u015fiv izni alan m\u00fckellefler ve e-ar\u015fiv hizmeti verme konusunda Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019ndan izin alan \u00f6zel entegrat\u00f6rler, elektronik ortamda olu\u015fturduklar\u0131 belgelere ili\u015fkin olarak, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n www.efatura.gov.tr internet adresinde yay\u0131mlanan veri format\u0131 standard\u0131na uygun e-ar\u015fiv raporunu mali m\u00fch\u00fcr ya da NES ile zaman damgal\u0131 olarak onaylamak ve e-ar\u015fiv k\u0131lavuzunda a\u00e7\u0131klanan Y\u00f6ntem veya y\u00f6ntemlerle Gelir \u0130daresi Ba\u015fkanl\u0131k sistemine aktarmak zorundad\u0131r\u2019 a\u00e7\u0131klamas\u0131na yer verilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Bilindi\u011fi \u00fczere NES kavram\u0131 nitelikli elektronik sertifikay\u0131 ifade etmekte olup, \u2018Elektronik \u0130mza Kanunu\u2019nun 9\u2019uncu maddesinde tan\u0131mlanan ve yaln\u0131zca ger\u00e7ek ki\u015fi m\u00fckellefler taraf\u0131ndan kullan\u0131labilen elektronik sertifikad\u0131r.\u2019<\/span><\/p>  <p><span class=\"large\">Yukar\u0131daki a\u00e7\u0131klamalardan da anla\u015f\u0131laca\u011f\u0131 \u00fczere; mevcut d\u00fczenlemeler uyar\u0131nca \u2018e-ar\u015fiv faturas\u0131n\u0131n zaman damgas\u0131 ile damgalanmas\u0131 zorunlulu\u011funun bulunmad\u0131\u011f\u0131, e-ar\u015fiv faturas\u0131 \u00fczerinde yer alan tarih\/zaman ile \u2018elektronik belge\u2019 olarak elektronik imza\/NES ile imzaland\u0131\u011f\u0131 tarihin\/zaman\u0131n ayn\u0131 olmas\u0131, teknik ve fiili olarak m\u00fcmk\u00fcn olmad\u0131\u011f\u0131ndan s\u00f6z konusu farkl\u0131l\u0131\u011f\u0131n e-ar\u015fiv faturas\u0131n\u0131n ge\u00e7erlili\u011fini etkilemeyece\u011fi anla\u015f\u0131lmaktad\u0131r. (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, \u0130stanbul Daire Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 10.09.2015 g\u00fcn ve 11395140\/105 say\u0131l\u0131 \u00f6zelgesi)<\/span><br><span class=\"large\"> e-fatura uygulamas\u0131 kullan\u0131m y\u00f6ntemleri aras\u0131nda yer alan entegrasyon ve \u00f6zel entegrasyon \u00e7\u00f6z\u00fcmlerinin olu\u015fturulmas\u0131 s\u0131ras\u0131nda \u00f6zellikle dikkat edilmesi gereken standart ve kurallar ile ilgili a\u00e7\u0131klama ve \u00f6rnek dosyalar, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan \u2018www.efatura.gov.tr\u2019 internet sitesi arac\u0131l\u0131\u011f\u0131 ile ilgililere duyurulmaktad\u0131r.<strong><br><\/strong><\/span><\/p>  \t\t\t\t","slug":"e-arsiv-faturasinda-tarih","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"e-ar\u015fiv faturas\u0131nda tarih","meta_description":"Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":122,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":12936,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12837,"locale":"tr","category_id":73,"title":"e-ar\u015fiv faturas\u0131nda tarih","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\"><strong>Vergi Usul Kanunu\u2019nun 229\u2019uncu maddesinde yer alan tan\u0131mlamaya g\u00f6re \u2018fatura, sat\u0131lan emtia veya yap\u0131lan i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda m\u00fc\u015fterinin bor\u00e7land\u0131\u011f\u0131 mebla\u011f\u0131 g\u00f6stermek \u00fczere emtiay\u0131 satan veya i\u015fi yapan t\u00fcccar taraf\u0131ndan m\u00fc\u015fteriye verilen ticari vesikad\u0131r.\u2019<\/strong><\/span><\/p>  <p><span class=\"large\">Ayn\u0131 kanunun 231\u2019inci maddesinde faturan\u0131n d\u00fczenlenmesi s\u0131ras\u0131nda a\u015fa\u011f\u0131daki zorunluluklara uyulmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>  <ul>   <li><span class=\"large\">Faturalan s\u0131ra numaras\u0131 dahilinde tesels\u00fcl ettirilecektir. Ayn\u0131 m\u00fcessesenin muhtelif \u015fube ve k\u0131s\u0131mlar\u0131ndan her biri ayn\u0131 numara ile ba\u015flamak \u00fczere ayr\u0131 ay\u0131r fatura kullan\u0131ld\u0131\u011f\u0131 takdirde bu faturalara \u015fube ve k\u0131s\u0131mlar\u0131na g\u00f6re \u015fube veya k\u0131sm\u0131n isimlerinin yaz\u0131lmas\u0131 veya \u00f6zel i\u015faretle seri ay\u0131r\u0131m\u0131 yap\u0131lmas\u0131 gerekmektedir.<\/span><\/li>   <li><span class=\"large\">Faturalar m\u00fcrekkeple, makine ile veya kopya kur\u015fun kalemi ile d\u00fczenlenecektir.<\/span><\/li>   <li><span class=\"large\">Faturalar en az bir as\u0131l ve bir \u00f6rnek olarak d\u00fczenlenecektir. Birden fazla \u00f6rnek d\u00fczenlendi\u011fi takdirde her birine ka\u00e7\u0131nc\u0131 \u00f6rnek oldu\u011fu i\u015faret edilecektir.<\/span><\/li>   <li><span class=\"large\">Faturalar\u0131n ba\u015f taraf\u0131nda i\u015f sahibinin veya nam\u0131na imzaya yetkili olanlar\u0131n imzas\u0131 bulunacakt\u0131r.<\/span><\/li>   <li><span class=\"large\">Fatura, mal\u0131n teslim veya hizmetin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren azami 7 g\u00fcn i\u00e7inde d\u00fczenlenecektir. Bu s\u00fcre i\u00e7erisinde d\u00fczenlenmeyen faturalar hi\u00e7 d\u00fczenlenmemi\u015f say\u0131lacakt\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Di\u011fer yandan fatura d\u00fczenleme zorunda olanlar m\u00fc\u015fterinin ad\u0131 ve soyad\u0131 ile ba\u011fl\u0131 oldu\u011fu vergi dairesi ve hesap numaras\u0131n\u0131n do\u011frulu\u011fundan sorumlu olurlar. Bu ba\u011flamda da fatura d\u00fczenleyenin istemesi halinde m\u00fc\u015fteri kimli\u011fine ve vergi dairesi hesap numaras\u0131n\u0131 g\u00f6sterir belgeyi ibraz etmek zorundad\u0131r. <\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun m\u00fckerrer 257\/3\u2019\u00fcnc\u00fc maddesi uyar\u0131nca Maliye Bakanl\u0131\u011f\u0131 ayr\u0131ca \u2018tutulmas\u0131 ve d\u00fczenlenmesi zorunlu defter, kay\u0131t ve belgelerin mikro film, mikro fi\u015f veya elektronik bilgi ve kay\u0131t ara\u00e7lar\u0131yla yap\u0131lmas\u0131 veya bu kay\u0131t ortamlar\u0131nda saklanmas\u0131 hususunda izin vermeye veya zorunluluk getirmeye, bu \u015fekilde tutulacak defter ve kay\u0131tlar\u0131n kopyalar\u0131n\u0131n Maliye Bakanl\u0131\u011f\u0131\u2019nda veya muhafaza etmekle g\u00f6revlendirece\u011fi kurumlarda saklanmas\u0131 zorunlulu\u011fu getirmeye, bu konuda uygulama usul ve esaslar\u0131n\u0131 belirlemeye yetkilidir.<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu uyar\u0131nca ka\u011f\u0131t ortam\u0131nda d\u00fczenlenmek, muhafaza edilmek zorunlulu\u011fu bulunan faturan\u0131n elektronik ortamda d\u00fczenlenmesi ve 2\u2019nci n\u00fcshas\u0131n\u0131n elektronik ortamda muhafaza ve ibraz edilmesine imkan tan\u0131yan e-ar\u015fiv uygulamas\u0131na ili\u015fkin usul ve esaslar\u0131n d\u00fczenlendi\u011fi 433 s\u0131ra nolu Vergi Usul Kanunu Genel Tebli\u011fi\u2019nin \u20182\u2019nci Tan\u0131mlamalar ve K\u0131saltmalar\u2019 ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde zaman damgas\u0131n\u0131n bir elektronik verinin \u00fcretildi\u011fi, de\u011fi\u015ftirildi\u011fi, g\u00f6nderildi\u011fi, al\u0131nd\u0131\u011f\u0131 ve\/veya kaydedildi\u011fi zaman\u0131n tespit edilmesi amac\u0131yla elektronik sertifika hizmet sa\u011flay\u0131c\u0131s\u0131 taraf\u0131ndan do\u011frulanan kayd\u0131 ifade etti\u011fi belirtilerek ayn\u0131 tebli\u011fin \u20188-Raporlama\u2019 ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde \u2018e-ar\u015fiv izni alan m\u00fckellefler ve e-ar\u015fiv hizmeti verme konusunda Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019ndan izin alan \u00f6zel entegrat\u00f6rler, elektronik ortamda olu\u015fturduklar\u0131 belgelere ili\u015fkin olarak, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n www.efatura.gov.tr internet adresinde yay\u0131mlanan veri format\u0131 standard\u0131na uygun e-ar\u015fiv raporunu mali m\u00fch\u00fcr ya da NES ile zaman damgal\u0131 olarak onaylamak ve e-ar\u015fiv k\u0131lavuzunda a\u00e7\u0131klanan Y\u00f6ntem veya y\u00f6ntemlerle Gelir \u0130daresi Ba\u015fkanl\u0131k sistemine aktarmak zorundad\u0131r\u2019 a\u00e7\u0131klamas\u0131na yer verilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Bilindi\u011fi \u00fczere NES kavram\u0131 nitelikli elektronik sertifikay\u0131 ifade etmekte olup, \u2018Elektronik \u0130mza Kanunu\u2019nun 9\u2019uncu maddesinde tan\u0131mlanan ve yaln\u0131zca ger\u00e7ek ki\u015fi m\u00fckellefler taraf\u0131ndan kullan\u0131labilen elektronik sertifikad\u0131r.\u2019<\/span><\/p>  <p><span class=\"large\">Yukar\u0131daki a\u00e7\u0131klamalardan da anla\u015f\u0131laca\u011f\u0131 \u00fczere; mevcut d\u00fczenlemeler uyar\u0131nca \u2018e-ar\u015fiv faturas\u0131n\u0131n zaman damgas\u0131 ile damgalanmas\u0131 zorunlulu\u011funun bulunmad\u0131\u011f\u0131, e-ar\u015fiv faturas\u0131 \u00fczerinde yer alan tarih\/zaman ile \u2018elektronik belge\u2019 olarak elektronik imza\/NES ile imzaland\u0131\u011f\u0131 tarihin\/zaman\u0131n ayn\u0131 olmas\u0131, teknik ve fiili olarak m\u00fcmk\u00fcn olmad\u0131\u011f\u0131ndan s\u00f6z konusu farkl\u0131l\u0131\u011f\u0131n e-ar\u015fiv faturas\u0131n\u0131n ge\u00e7erlili\u011fini etkilemeyece\u011fi anla\u015f\u0131lmaktad\u0131r. (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, \u0130stanbul Daire Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 10.09.2015 g\u00fcn ve 11395140\/105 say\u0131l\u0131 \u00f6zelgesi)<\/span><br><span class=\"large\"> e-fatura uygulamas\u0131 kullan\u0131m y\u00f6ntemleri aras\u0131nda yer alan entegrasyon ve \u00f6zel entegrasyon \u00e7\u00f6z\u00fcmlerinin olu\u015fturulmas\u0131 s\u0131ras\u0131nda \u00f6zellikle dikkat edilmesi gereken standart ve kurallar ile ilgili a\u00e7\u0131klama ve \u00f6rnek dosyalar, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan \u2018www.efatura.gov.tr\u2019 internet sitesi arac\u0131l\u0131\u011f\u0131 ile ilgililere duyurulmaktad\u0131r.<strong><br><\/strong><\/span><\/p>  \t\t\t\t","slug":"e-arsiv-faturasinda-tarih","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"e-ar\u015fiv faturas\u0131nda tarih","meta_description":"Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":122,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}