{"status":true,"post":{"id":16181,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:04:57","created_at":"2017-03-26T21:00:00.000000Z","updated_at":"2022-10-21T07:04:57.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":16181,"is_featured":0,"title":"Fatura hukuku","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\">T\u00fcrk Ticaret Kanunu\u2019nun 21. maddesi gere\u011fi olarak \u201cTicari i\u015fletmesi ba\u011flam\u0131nda bir mal satm\u0131\u015f, \u00fcretmi\u015f, bir i\u015f g\u00f6rm\u00fc\u015f veya bir menfaat sa\u011flam\u0131\u015f olan tacirden, di\u011fer taraf, kendisine bir fatura verilmesini ve bedeli \u00f6denmi\u015f ise bunun da faturada g\u00f6sterilmesini isteyebilir. <\/span><\/p>  <p><span class=\"large\">Bir fatura alan ki\u015fi ald\u0131\u011f\u0131 tarihten itibaren 8 g\u00fcn i\u00e7inde faturan\u0131n i\u00e7eri\u011fi hakk\u0131nda bir itirazda bulunmam\u0131\u015fsa bu i\u00e7eri\u011fi kabul etmi\u015f say\u0131l\u0131r. <\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca s\u00f6z konusu madde gere\u011fi \u201cTelefonla, telgrafla, herhangi bir ileti\u015fim veya bili\u015fim arac\u0131l\u0131\u011f\u0131yla veya di\u011fer bir teknik ara\u00e7la ya da s\u00f6zl\u00fc olarak kurulan s\u00f6zle\u015fmelerle yap\u0131lan a\u00e7\u0131klamalar\u0131n i\u00e7eri\u011fini do\u011frulayan bir yaz\u0131y\u0131 alan ki\u015fi, bunu ald\u0131\u011f\u0131 tarihten itibaren 8 g\u00fcn i\u00e7inde itirazda bulunmam\u0131\u015fsa s\u00f6z konusu teyit mektubunun yap\u0131lan s\u00f6zle\u015fmeye veya a\u00e7\u0131klamalara uygun oldu\u011funu kabul etmi\u015f say\u0131l\u0131r.\u201d<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 227. maddesi gere\u011fi olarak da \u201cBu kanuna g\u00f6re tutulan ve \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slarla olan m\u00fcnasebet ve muamelelere ait olan kay\u0131tlar\u0131n tevsiki (kan\u0131tlanmas\u0131) mecburidir.\u201d<\/span><\/p>  <p><span class=\"large\">Ticari ya\u015famda mal ve hizmet al\u0131mlar\u0131n\u0131n varl\u0131\u011f\u0131n\u0131 ve de\u011ferini kan\u0131tlayan belgelerin en \u00f6nemlisi faturad\u0131r. Bu ba\u011flamda \u2018fatura\u2019n\u0131n tan\u0131m\u0131 Vergi Usul Kanunu\u2019nun <\/span><span class=\"large\">229. maddesinde yap\u0131lm\u0131\u015f olup \u2018sat\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 vesikaya \u2018fatura\u2019 denilmektedir.\u2019<\/span><\/p>  <p><span class=\"large\">2017 y\u0131l\u0131nda ticari faaliyette bulunanlar 900 TL\u2019yi a\u015fan al\u0131\u015f ve sat\u0131\u015flar\u0131 i\u00e7in fatura d\u00fczenlemekle y\u00fck\u00fcml\u00fc olup, bu miktar\u0131n alt\u0131nda kalsa bile kar\u015f\u0131 taraf\u0131n istemesi halinde fatura vermekle y\u00fck\u00fcml\u00fcd\u00fcrler. Ger\u00e7ekte fatura;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sat\u0131lan mal veya yap\u0131lan bir i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda d\u00fczenlenir.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Fatura bu ba\u011flamda ticari nitelikte olup mal\u0131n hak sahibini belirler.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u015eekil \u015fartlar\u0131 Vergi Usul Kanunu\u2019nda belirlenmi\u015ftir. (VUK, md. 230-231)<\/span><\/li>  <\/ul>  <p><span class=\"large\">Di\u011fer yandan;<\/span><\/p>  <p><span class=\"large\">Birinci ve ikinci s\u0131n\u0131f t\u00fcccarlar, kazanc\u0131 basit usulde tespit edilenlerle defter tutmak mecburiyetinde olan \u00e7ift\u00e7iler;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Birinci ve ikinci s\u0131n\u0131f t\u00fcccarlara,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Serbest meslek erbab\u0131na,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kazan\u00e7lar\u0131 basit usulde tespit olunan t\u00fcccarlara,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Defter tutmak mecburiyetinde olan \u00e7ift\u00e7ilere,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Vergiden muaf esnafa, satt\u0131klar\u0131 emtia veya yapt\u0131klar\u0131 i\u015fler i\u00e7in fatura vermek, bunlar da fatura istemek ve almak mecburiyetindedirler.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Yukar\u0131dakiler d\u0131\u015f\u0131nda kalanlar\u0131n, birinci ve ikinci s\u0131n\u0131f t\u00fcccarlar ile kazanc\u0131 basit usulde tespit edilenlerden ve defter tutmak mecburiyetinde olan \u00e7ift\u00e7ilerden sat\u0131n ald\u0131klar\u0131 emtia veya onlara yapt\u0131rd\u0131klar\u0131 i\u015f i\u00e7in fatura istemek ve almakla y\u00fck\u00fcml\u00fcd\u00fcrler. Bu ba\u011flamda da verilmesi ve al\u0131nmas\u0131 icabeden faturan\u0131n al\u0131nmamas\u0131 halinde de 1 Ocak 2017 tarihinden itibaren 210 TL\u2019den a\u015fa\u011f\u0131 olmamak \u00fczere bu belgelere yaz\u0131lmas\u0131 gereken mebla\u011f\u0131n veya faturada d\u00fc\u015f\u00fck bedel g\u00f6sterilmi\u015fse mebla\u011f fark\u0131n\u0131n y\u00fczde 10\u2019u nispetinde \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilir. <\/span><\/p>  <p><span class=\"large\">Fatura \u015fekil \u015fart\u0131 olan ticari nitelikte bir belge olup ticari ya\u015famda kullan\u0131lmas\u0131 zorunludur. Bu nedenlerle s\u00f6z konusu belge ticari faaliyette bulunanlarca d\u00fczenlenir. <\/span><\/p>  <p><span class=\"large\">Fatura d\u00fczenlemek zorunda olanlar, m\u00fc\u015fterinin ad\u0131 ve soyad\u0131 ile ad\u0131na fatura d\u00fczenlenen ki\u015finin (m\u00fc\u015fterinin) vergi dairesi ile hesap numaras\u0131n\u0131n do\u011frulu\u011fundan sorumludur. Bu sorumluluk vergi m\u00fckellefiyeti olmayanlar\u0131n fatura \u00fczerine yazd\u0131rd\u0131klar\u0131 adresi de kapsamaktad\u0131r. Bu ba\u011flamda da \u2018fatura\u2019 d\u00fczenleyenin istemesi halinde; m\u00fc\u015fteri kimli\u011fini ve vergi dairesi hesap numaras\u0131n\u0131 g\u00f6sterir belgeyi ibraz etmek zorundad\u0131r. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan Katma De\u011fer Vergisi Kanunu\u2019nun 10\/b maddesi uyar\u0131nca \u201cMal\u0131n tesliminden veya hizmetin yap\u0131lmas\u0131ndan \u00f6nce fatura veya benzeri belgeler\u201d verilebilmektedir. Bu h\u00fck\u00fcm uygulamada sorun yaratmaktad\u0131r. \u00c7\u00fcnk\u00fc baz\u0131 hallerde taraflar aras\u0131nda teslimin ger\u00e7ekle\u015fmemesi nedeniyle ortaya \u00e7\u0131kan ve \u2018sat\u0131lan mal\u2019 kavram\u0131ndan kaynaklanan \u2018teslim\u2019 olay\u0131n\u0131n ispat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc hukuki uyu\u015fmazl\u0131\u011f\u0131n dayana\u011f\u0131n\u0131 olu\u015fturmaktad\u0131r. S\u00f6z konusu faturalar\u0131n d\u00fczenlenmesi a\u015famas\u0131nda teslim konusunu olu\u015fturan \u2018emtia\u2019n\u0131n hangi tarihte al\u0131c\u0131ya teslim edilece\u011fine dair fatura \u00fczerine \u2018\u015ferh\u2019 konulmas\u0131 al\u0131c\u0131n\u0131n hukukunu korumak a\u00e7\u0131s\u0131ndan \u00f6nem arz etmektedir. <\/span><\/p>  <p><span class=\"large\">Yan\u0131lt\u0131c\u0131 belge d\u00fczenlenmesi nedeniyle ticari ili\u015fkilerde ge\u00e7mi\u015fte ya\u015fanan sorunlar hen\u00fcz yeterince giderilememi\u015f olup Katma De\u011fer Vergisi\u2019nin 10\/b maddesinin getirece\u011fi olumsuzluklar\u0131n giderilmesine y\u00f6nelik d\u00fczenlemelerin yap\u0131lmas\u0131 gerekmektedir.<\/span><\/p>  \t\t\t\t","slug":"fatura-hukuku","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Fatura hukuku","meta_description":"Dr. 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":125,"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":16280,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":16181,"locale":"tr","category_id":73,"title":"Fatura hukuku","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\">T\u00fcrk Ticaret Kanunu\u2019nun 21. maddesi gere\u011fi olarak \u201cTicari i\u015fletmesi ba\u011flam\u0131nda bir mal satm\u0131\u015f, \u00fcretmi\u015f, bir i\u015f g\u00f6rm\u00fc\u015f veya bir menfaat sa\u011flam\u0131\u015f olan tacirden, di\u011fer taraf, kendisine bir fatura verilmesini ve bedeli \u00f6denmi\u015f ise bunun da faturada g\u00f6sterilmesini isteyebilir. <\/span><\/p>  <p><span class=\"large\">Bir fatura alan ki\u015fi ald\u0131\u011f\u0131 tarihten itibaren 8 g\u00fcn i\u00e7inde faturan\u0131n i\u00e7eri\u011fi hakk\u0131nda bir itirazda bulunmam\u0131\u015fsa bu i\u00e7eri\u011fi kabul etmi\u015f say\u0131l\u0131r. <\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca s\u00f6z konusu madde gere\u011fi \u201cTelefonla, telgrafla, herhangi bir ileti\u015fim veya bili\u015fim arac\u0131l\u0131\u011f\u0131yla veya di\u011fer bir teknik ara\u00e7la ya da s\u00f6zl\u00fc olarak kurulan s\u00f6zle\u015fmelerle yap\u0131lan a\u00e7\u0131klamalar\u0131n i\u00e7eri\u011fini do\u011frulayan bir yaz\u0131y\u0131 alan ki\u015fi, bunu ald\u0131\u011f\u0131 tarihten itibaren 8 g\u00fcn i\u00e7inde itirazda bulunmam\u0131\u015fsa s\u00f6z konusu teyit mektubunun yap\u0131lan s\u00f6zle\u015fmeye veya a\u00e7\u0131klamalara uygun oldu\u011funu kabul etmi\u015f say\u0131l\u0131r.\u201d<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 227. maddesi gere\u011fi olarak da \u201cBu kanuna g\u00f6re tutulan ve \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slarla olan m\u00fcnasebet ve muamelelere ait olan kay\u0131tlar\u0131n tevsiki (kan\u0131tlanmas\u0131) mecburidir.\u201d<\/span><\/p>  <p><span class=\"large\">Ticari ya\u015famda mal ve hizmet al\u0131mlar\u0131n\u0131n varl\u0131\u011f\u0131n\u0131 ve de\u011ferini kan\u0131tlayan belgelerin en \u00f6nemlisi faturad\u0131r. Bu ba\u011flamda \u2018fatura\u2019n\u0131n tan\u0131m\u0131 Vergi Usul Kanunu\u2019nun <\/span><span class=\"large\">229. maddesinde yap\u0131lm\u0131\u015f olup \u2018sat\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 vesikaya \u2018fatura\u2019 denilmektedir.\u2019<\/span><\/p>  <p><span class=\"large\">2017 y\u0131l\u0131nda ticari faaliyette bulunanlar 900 TL\u2019yi a\u015fan al\u0131\u015f ve sat\u0131\u015flar\u0131 i\u00e7in fatura d\u00fczenlemekle y\u00fck\u00fcml\u00fc olup, bu miktar\u0131n alt\u0131nda kalsa bile kar\u015f\u0131 taraf\u0131n istemesi halinde fatura vermekle y\u00fck\u00fcml\u00fcd\u00fcrler. Ger\u00e7ekte fatura;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sat\u0131lan mal veya yap\u0131lan bir i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda d\u00fczenlenir.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Fatura bu ba\u011flamda ticari nitelikte olup mal\u0131n hak sahibini belirler.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u015eekil \u015fartlar\u0131 Vergi Usul Kanunu\u2019nda belirlenmi\u015ftir. (VUK, md. 230-231)<\/span><\/li>  <\/ul>  <p><span class=\"large\">Di\u011fer yandan;<\/span><\/p>  <p><span class=\"large\">Birinci ve ikinci s\u0131n\u0131f t\u00fcccarlar, kazanc\u0131 basit usulde tespit edilenlerle defter tutmak mecburiyetinde olan \u00e7ift\u00e7iler;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Birinci ve ikinci s\u0131n\u0131f t\u00fcccarlara,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Serbest meslek erbab\u0131na,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kazan\u00e7lar\u0131 basit usulde tespit olunan t\u00fcccarlara,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Defter tutmak mecburiyetinde olan \u00e7ift\u00e7ilere,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Vergiden muaf esnafa, satt\u0131klar\u0131 emtia veya yapt\u0131klar\u0131 i\u015fler i\u00e7in fatura vermek, bunlar da fatura istemek ve almak mecburiyetindedirler.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Yukar\u0131dakiler d\u0131\u015f\u0131nda kalanlar\u0131n, birinci ve ikinci s\u0131n\u0131f t\u00fcccarlar ile kazanc\u0131 basit usulde tespit edilenlerden ve defter tutmak mecburiyetinde olan \u00e7ift\u00e7ilerden sat\u0131n ald\u0131klar\u0131 emtia veya onlara yapt\u0131rd\u0131klar\u0131 i\u015f i\u00e7in fatura istemek ve almakla y\u00fck\u00fcml\u00fcd\u00fcrler. Bu ba\u011flamda da verilmesi ve al\u0131nmas\u0131 icabeden faturan\u0131n al\u0131nmamas\u0131 halinde de 1 Ocak 2017 tarihinden itibaren 210 TL\u2019den a\u015fa\u011f\u0131 olmamak \u00fczere bu belgelere yaz\u0131lmas\u0131 gereken mebla\u011f\u0131n veya faturada d\u00fc\u015f\u00fck bedel g\u00f6sterilmi\u015fse mebla\u011f fark\u0131n\u0131n y\u00fczde 10\u2019u nispetinde \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilir. <\/span><\/p>  <p><span class=\"large\">Fatura \u015fekil \u015fart\u0131 olan ticari nitelikte bir belge olup ticari ya\u015famda kullan\u0131lmas\u0131 zorunludur. Bu nedenlerle s\u00f6z konusu belge ticari faaliyette bulunanlarca d\u00fczenlenir. <\/span><\/p>  <p><span class=\"large\">Fatura d\u00fczenlemek zorunda olanlar, m\u00fc\u015fterinin ad\u0131 ve soyad\u0131 ile ad\u0131na fatura d\u00fczenlenen ki\u015finin (m\u00fc\u015fterinin) vergi dairesi ile hesap numaras\u0131n\u0131n do\u011frulu\u011fundan sorumludur. Bu sorumluluk vergi m\u00fckellefiyeti olmayanlar\u0131n fatura \u00fczerine yazd\u0131rd\u0131klar\u0131 adresi de kapsamaktad\u0131r. Bu ba\u011flamda da \u2018fatura\u2019 d\u00fczenleyenin istemesi halinde; m\u00fc\u015fteri kimli\u011fini ve vergi dairesi hesap numaras\u0131n\u0131 g\u00f6sterir belgeyi ibraz etmek zorundad\u0131r. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan Katma De\u011fer Vergisi Kanunu\u2019nun 10\/b maddesi uyar\u0131nca \u201cMal\u0131n tesliminden veya hizmetin yap\u0131lmas\u0131ndan \u00f6nce fatura veya benzeri belgeler\u201d verilebilmektedir. Bu h\u00fck\u00fcm uygulamada sorun yaratmaktad\u0131r. \u00c7\u00fcnk\u00fc baz\u0131 hallerde taraflar aras\u0131nda teslimin ger\u00e7ekle\u015fmemesi nedeniyle ortaya \u00e7\u0131kan ve \u2018sat\u0131lan mal\u2019 kavram\u0131ndan kaynaklanan \u2018teslim\u2019 olay\u0131n\u0131n ispat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc hukuki uyu\u015fmazl\u0131\u011f\u0131n dayana\u011f\u0131n\u0131 olu\u015fturmaktad\u0131r. S\u00f6z konusu faturalar\u0131n d\u00fczenlenmesi a\u015famas\u0131nda teslim konusunu olu\u015fturan \u2018emtia\u2019n\u0131n hangi tarihte al\u0131c\u0131ya teslim edilece\u011fine dair fatura \u00fczerine \u2018\u015ferh\u2019 konulmas\u0131 al\u0131c\u0131n\u0131n hukukunu korumak a\u00e7\u0131s\u0131ndan \u00f6nem arz etmektedir. <\/span><\/p>  <p><span class=\"large\">Yan\u0131lt\u0131c\u0131 belge d\u00fczenlenmesi nedeniyle ticari ili\u015fkilerde ge\u00e7mi\u015fte ya\u015fanan sorunlar hen\u00fcz yeterince giderilememi\u015f olup Katma De\u011fer Vergisi\u2019nin 10\/b maddesinin getirece\u011fi olumsuzluklar\u0131n giderilmesine y\u00f6nelik d\u00fczenlemelerin yap\u0131lmas\u0131 gerekmektedir.<\/span><\/p>  \t\t\t\t","slug":"fatura-hukuku","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":"Fatura hukuku","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":125,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}