30 Aral\u0131k 2014 Tarihli Resmi Gazete
\nSay\u0131: 29221
\nMaliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n
VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 433)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 443)<\/p>\n
30\/12\/2013 tarihli ve 28867 m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 433)\u2019nde a\u015fa\u011f\u0131daki de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n
1. Tebli\u011fin \u201c2- Tan\u0131mlar ve K\u0131saltmalar\u201d b\u00f6l\u00fcm\u00fcnde \u201cBilgi Fi\u015fi\u201d ifadesinin tan\u0131m\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201c3100 Say\u0131l\u0131 Kanun ve Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 426) kapsam\u0131nda yap\u0131lan d\u00fczenlemelere uygun olarak \u00f6deme kaydedici cihazlarda (yeni nesil d\u00e2hil) d\u00fczenlenen fi\u015fi,\u201d<\/p>\n
2. Tebli\u011fin \u201c3- e-Ar\u015fiv Uygulamas\u0131 \u0130zni\u201d b\u00f6l\u00fcm\u00fcn\u00fcn (b) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201cb) Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 397) ile getirilen e-Fatura Uygulamas\u0131na kay\u0131tl\u0131 olmayan vergi m\u00fckelleflerine e-Ar\u015fiv Uygulamas\u0131 kapsam\u0131nda fatura olu\u015fturmaya, k\u00e2\u011f\u0131t ortam\u0131nda g\u00f6ndermeye ve olu\u015fturulan faturalar\u0131n ikinci n\u00fcshas\u0131n\u0131 elektronik ortamda muhafaza ve istendi\u011finde ibraz etmeye zorunludurlar. Bununla birlikte s\u00f6z konusu m\u00fckellefler, e-Ar\u015fiv Uygulamas\u0131 kapsam\u0131nda olu\u015fturduklar\u0131 faturalar\u0131 al\u0131c\u0131s\u0131n\u0131n talebi do\u011frultusunda ve www.efatura.gov.tr internet adresinde yay\u0131mlanan e-fatura format ve standard\u0131n\u0131 kullanmak ve de s\u00f6z konusu faturan\u0131n bas\u0131labilir g\u00f6r\u00fcnt\u00fcs\u00fcn\u00fc de eklemek \u015fart\u0131yla, m\u00fc\u015fterilerine elektronik ortamda da iletebilirler. Bu durumda e-Ar\u015fiv Faturas\u0131n\u0131n ayr\u0131ca ka\u011f\u0131da bas\u0131lmas\u0131na gerek bulunmamaktad\u0131r.\u201d<\/p>\n
3. Tebli\u011fin \u201c3- e-Ar\u015fiv Uygulamas\u0131 \u0130zni\u201d b\u00f6l\u00fcm\u00fcne, (c) bendinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir.<\/p>\n
\u201cBa\u015fkanl\u0131k gerek g\u00f6rmesi ve \u00f6nceden haber vermesi halinde, bu madde h\u00fckm\u00fcn\u00fcn uygulamas\u0131nda sekt\u00f6r ve m\u00fckellef gruplar\u0131 itibariyle \u00f6zel izin verebilir, e-Ar\u015fiv Fatura format\u0131nda ve faturan\u0131n al\u0131c\u0131s\u0131na teslim y\u00f6ntemlerinde de\u011fi\u015fikli\u011fe gidebilir.\u201d<\/p>\n
4. Tebli\u011fin \u201c6- Belgelerin Elektronik Ortamda Olu\u015fturulmas\u0131\u201d b\u00f6l\u00fcm\u00fcn\u00fcn 3 \u00fcnc\u00fc paragraf\u0131 a\u015fa\u011f\u0131daki\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201cM\u00fckellefler, istemeleri halinde fatura format\u0131 olarak www.efatura.gov.tr internet adresinde yay\u0131mlanan e-fatura format ve standard\u0131n\u0131 da kullanabilirler. Ancak Tebli\u011fin 3 \u00fcnc\u00fc b\u00f6l\u00fcm\u00fcn\u00fcn b bendine g\u00f6re elektronik ortamda iletilen faturalar i\u00e7in www.efatura.gov.tr internet adresinde yay\u0131mlanan e-fatura format ve standard\u0131n\u0131n kullan\u0131lmas\u0131 zorunludur. Ba\u015fkanl\u0131k gerekli g\u00f6rmesi halinde, m\u00fckelleflerin kulland\u0131klar\u0131 elektronik belge format\u0131n\u0131n de\u011fi\u015ftirilmesini isteyebilir.\u201d<\/p>\n
5. Tebli\u011fin \u201c6.1 Belgelere Konulacak Amblem\u201d b\u00f6l\u00fcm\u00fc a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201cBu Tebli\u011f kapsam\u0131nda olu\u015fturulan elektronik belgelerde, 2\/2\/1985 tarihli ve 18654 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu uyar\u0131nca Vergi M\u00fckellefleri Taraf\u0131ndan Kullan\u0131lan Belgelerin Bas\u0131m ve Da\u011f\u0131t\u0131m\u0131 Hakk\u0131nda Y\u00f6netmelik h\u00fck\u00fcmlerine g\u00f6re belgelerin \u00f6ny\u00fcz\u00fcn\u00fcn \u00fcst orta k\u0131sm\u0131na gelecek \u015fekilde bas\u0131lmas\u0131 zorunlu olan \u2018Belgelere Konulacak \u00d6zel \u0130\u015faret (Amblem)\u2019 ile \u2018\u0130l Kod Numaras\u0131\u2019 yerine ayn\u0131 konumda bulunmak \u00fczere, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 amblemi, amblemin alt\u0131nda ise \u201ce-Ar\u015fiv Fatura\u201d ibaresi bulunur. Tebli\u011fin 3-b ve 3-c bendi kapsam\u0131nda elektronik ortamda iletilen faturan\u0131n alt k\u0131sm\u0131nda ayr\u0131ca \u201ce-Ar\u015fiv izni kapsam\u0131nda elektronik ortamda iletilmi\u015ftir.\u201d ifadesi yaz\u0131l\u0131r.\u201d<\/p>\n
6. Tebli\u011fin \u201c7- Belgelerin Al\u0131c\u0131lar\u0131na Teslimi\u201d b\u00f6l\u00fcm\u00fcn\u00fcn 1 inci paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201cM\u00fckellefler, e-Ar\u015fiv Uygulamas\u0131 kapsam\u0131nda elektronik belge bi\u00e7iminde olu\u015fturduklar\u0131 faturay\u0131 bu Tebli\u011fin 7.1 ve 7.2 b\u00f6l\u00fcm\u00fcnde belirtilen istisna haricinde al\u0131c\u0131s\u0131na k\u00e2\u011f\u0131t ortam\u0131nda teslim ederler.\u201d<\/p>\n
7. Tebli\u011fin \u201c7.1 397 S\u0131ra Numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ile Getirilen e-Fatura Uygulamas\u0131na Kay\u0131tl\u0131 Olmayan M\u00fckelleflere Faturan\u0131n Teslimi\u201d b\u00f6l\u00fcm\u00fc a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201ce-Fatura Uygulamas\u0131na kay\u0131tl\u0131 olmayan m\u00fckelleflere e-Ar\u015fiv Uygulamas\u0131 kapsam\u0131nda d\u00fczenlenen faturan\u0131n k\u00e2\u011f\u0131t ortam\u0131nda teslim edilmesi esast\u0131r. Ancak e-ar\u015fiv Uygulamas\u0131 kapsam\u0131nda d\u00fczenlenen faturalar, al\u0131c\u0131s\u0131n\u0131n talebi do\u011frultusunda ve www.efatura.gov.tr internet adresinde yay\u0131mlanan e-fatura format ve standard\u0131n\u0131n kullan\u0131lmas\u0131 ve de s\u00f6z konusu faturan\u0131n bas\u0131labilir g\u00f6r\u00fcnt\u00fcs\u00fcn\u00fcn eklenmesi ko\u015fuluyla e-fatura uygulamas\u0131na kay\u0131tl\u0131 olmayan m\u00fckelleflere elektronik ortamda da iletilebilecektir.<\/p>\n
\u00d6te yandan, al\u0131c\u0131s\u0131na mal\u0131n yan\u0131nda k\u00e2\u011f\u0131t olarak verilen fatura, irsaliyeli fatura yerine kullan\u0131labilir. Ancak bu imk\u00e2ndan yararlanabilmek i\u00e7in faturan\u0131n, mal\u0131n teslimi an\u0131nda d\u00fczenlenmesi ve \u201c\u0130rsaliye yerine ge\u00e7er.\u201difadesinin yaz\u0131lmas\u0131 zorunludur.\u201d<\/p>\n
8. Tebli\u011fin \u201c9- Elektronik Belgelerin Muhafazas\u0131 ve \u0130braz\u0131\u201d b\u00f6l\u00fcm\u00fcnde yer alan (i) bendi a\u015fa\u011f\u0131daki\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201ci) Bu Tebli\u011fin 3-b bendine g\u00f6re ad\u0131na fatura d\u00fczenlenen vergi m\u00fckellefleri s\u00f6z konusu faturalar\u0131, kendilerine iletim y\u00f6ntemine uygun olarak muhafaza ve ibraz etmek zorundad\u0131rlar.\u201d<\/p>\n
9. Tebli\u011fin \u201c13- Elektronik Fatura Kay\u0131t Sistemi (EFKS) Kapsam\u0131nda D\u00fczenlenen Faturalar\u201d b\u00f6l\u00fcm\u00fca\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201cElektronik Fatura Kay\u0131t Sistemi (EFKS) kapsam\u0131nda faturalar\u0131n\u0131 elektronik ortamda olu\u015fturma ve muhafaza izni alm\u0131\u015f olan m\u00fckellefler, faturalama s\u00fcre\u00e7leri ile bilgi i\u015flem sistemlerini 1\/4\/2015 tarihinden ge\u00e7olmamak \u00fczere Ba\u015fkanl\u0131\u011f\u0131n kendilerine yaz\u0131yla bildirece\u011fi bir tarihe kadar bu Tebli\u011fde yer alan usul ve esaslara uygun hale getirmek zorundad\u0131rlar.\u201d
\n10. Y\u00fcr\u00fcrl\u00fck<\/p>\n
Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n
Tebli\u011f olunur.<\/p>\n","protected":false},"excerpt":{"rendered":"
30 Aral\u0131k 2014 Tarihli Resmi Gazete Say\u0131: 29221 Maliye Bakanl\u0131\u011f\u0131ndan: VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 433)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 443) 30\/12\/2013 tarihli ve 28867 m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 433)\u2019nde a\u015fa\u011f\u0131daki de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. 1. Tebli\u011fin \u201c2- Tan\u0131mlar ve K\u0131saltmalar\u201d b\u00f6l\u00fcm\u00fcnde \u201cBilgi Fi\u015fi\u201d ifadesinin […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-3094","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-genel"},"_links":{"self":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3094"}],"collection":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3094"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3094\/revisions"}],"predecessor-version":[{"id":3095,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3094\/revisions\/3095"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3094"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3094"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}