{"id":28950,"date":"2016-12-13T17:13:31","date_gmt":"2016-12-13T14:13:31","guid":{"rendered":"https:\/\/www.protel.com.tr\/?p=28950\/"},"modified":"2025-10-06T15:23:17","modified_gmt":"2025-10-06T12:23:17","slug":"gib-e-arsiv-ve-e-fatura-nedir","status":"publish","type":"post","link":"https:\/\/www.protel.com.tr\/blog\/gib-e-arsiv-ve-e-fatura-nedir\/","title":{"rendered":"G\u0130B E-Ar\u015fiv ve E-Fatura Nedir?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\r\n<p><span style=\"font-weight: 400;\">G\u0130B\u2019in yay\u0131mlad\u0131\u011f\u0131 483 No\u2019lu Vergi Usul Kanunu tebli\u011fi e-fatura ve e-ar\u015fiv nedir konular\u0131n\u0131 tekrar g\u00fcndeme getirdi. Konuyla ilgili pek \u00e7ok \u015fey yaz\u0131l\u0131p \u00e7iziliyor; ancak teknik bir konu oldu\u011fundan ve duruma a\u00e7\u0131klama getiren uzmanlar, uzmanl\u0131klar\u0131 gere\u011fi, teknik jargonla a\u00e7\u0131klama yapt\u0131\u011f\u0131ndan \u00f6t\u00fcr\u00fc konunun i\u00e7 y\u00fcz\u00fcn\u00fc ve uygulaman\u0131n ard\u0131ndaki ama\u00e7lar\u0131 anlamak zorla\u015f\u0131yor. Tebli\u011fin getirdi\u011fi uygulamalar, yapt\u0131r\u0131mlar ve y\u00fck\u00fcml\u00fcl\u00fcklerle ilgili zaten bir yaz\u0131m\u0131z bulunuyor. <a href=\"https:\/\/www.protel.com.tr\/blog\/489-nolu-vergi-usul-kanunu-genel-tebligi-hakkinda\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u0130sterseniz buraya t\u0131klayarak 483 No\u2019lu tebli\u011fle ilgili s\u0131k\u00e7a sorulan sorular sayfam\u0131za ula\u015fabilirsiniz.<\/a> Bu yaz\u0131m\u0131z\u0131n devam\u0131ndaysa:\u00a0<\/span><\/p>\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n<ul class=\"wp-block-list\">\r\n<li style=\"list-style-type: none;\">\r\n<ul class=\"wp-block-list\">\r\n<li><strong>E-fatura ve e-ar\u015fiv k\u0131saca nedir?<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>E-fatura ve e-ar\u015five ge\u00e7i\u015fler neden zorunlu h\u00e2le getiriliyor?<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>E-fatura ve e-ar\u015five ge\u00e7i\u015f a\u015famalar\u0131 nas\u0131l geli\u015fti?<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>Kart kullan\u0131m\u0131n\u0131n te\u015fvik edilmesi ve denetimin s\u0131k\u0131la\u015fmas\u0131 s\u00fcre\u00e7leri<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>E-fatura kimlere kesilir?<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>E-fatura ve e-ar\u015fiv aras\u0131nda ne fark vard\u0131r?<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>E-fatura m\u00fckellefi nedir? E-fatura m\u00fckellefi kimlerdir?<\/strong><\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n<p><span style=\"font-weight: 400;\">konular\u0131na k\u0131saca de\u011finece\u011fiz. <\/span><\/p>\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n<h2 id=\"e-fatura-ve-e-arsiv-kisaca-nedir\" class=\"wp-block-heading\"><b>E-fatura ve e-ar\u015fiv k\u0131saca nedir?<\/b><\/h2>\r\n\r\n<p><span style=\"font-weight: 400;\">E-fatura ve e-ar\u015fiv k\u0131saca nedir? \u00d6nce bununla ba\u015flayal\u0131m. E-fatura ve e-ar\u015fiv, en k\u0131sa tan\u0131m\u0131yla, elektronik ortamda haz\u0131rlanm\u0131\u015f ve al\u0131c\u0131s\u0131na g\u00f6nderilmi\u015f olan fatura cinsidir. Elektronik ortamda olu\u015fturulup yine elektronik ortamda g\u00f6nderilmesi d\u0131\u015f\u0131nda k\u00e2\u011f\u0131t faturadan herhangi bir fark\u0131 yoktur. Ge\u00e7erlili\u011fi, g\u00f6nderilece\u011fi durumlar gibi her t\u00fcrl\u00fc niteli\u011fi bak\u0131m\u0131ndan k\u00e2\u011f\u0131t faturalarla ayn\u0131d\u0131r. <\/span><\/p>\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n<h2 id=\"e-fatura-ve-e-arsive-gecisler-neden-zorunlu-hale-getiriliyor\" class=\"wp-block-heading\"><b>E-fatura ve e-ar\u015five ge\u00e7i\u015fler neden zorunlu h\u00e2le getiriliyor?<\/b><\/h2>\r\n\r\n<p><span style=\"font-weight: 400;\">\u00dclkemizdeki pek \u00e7ok prosed\u00fcr ve s\u00fcrecin y\u0131llard\u0131r k\u00f6rd\u00fc\u011f\u00fcm oldu\u011fu, kimlik yeniletmek veya su tesisat\u0131 aboneli\u011fi a\u00e7t\u0131rmak i\u00e7in bile g\u00fcnlerce u\u011fra\u015f\u0131ld\u0131\u011f\u0131 ve tomarlarca belge toparlan\u0131p oradan oraya ko\u015fuldu\u011fu bilinen bir ger\u00e7ek. Y\u0131llard\u0131r vatanda\u015f i\u00e7in kolayla\u015ft\u0131r\u0131lmayan veya kolayla\u015ft\u0131r\u0131lamayan bu s\u00fcre\u00e7lerin \u00e7o\u011fu, internet, cep telefonu gibi teknolojilerin hayat\u0131m\u0131za girmesiyle bir nebze olsun kolayla\u015ft\u0131. \u0130\u015fte e-fatura ve e-ar\u015fiv de bu yolda at\u0131lan ad\u0131mlardan biri. Buradaki ince ayr\u0131nt\u0131; e-fatura ve e-ar\u015five ge\u00e7i\u015fin s\u00fcre\u00e7leri, vatanda\u015ftan \u00e7ok devlet i\u00e7in kolayla\u015ft\u0131racak olmas\u0131.<\/span><br \/><span style=\"font-weight: 400;\">Yeni nesiller pek hat\u0131rlamaz; fakat bizim k\u00fc\u00e7\u00fckl\u00fc\u011f\u00fcm\u00fczde \u201cFi\u015f almazsak ka\u00e7a olur?\u201d \u015feklinde bir pazarl\u0131k kozu vard\u0131. M\u00fc\u015fterinin fi\u015fi almamas\u0131, sat\u0131c\u0131 a\u00e7\u0131s\u0131ndan o sat\u0131\u015f\u0131n kay\u0131t d\u0131\u015f\u0131 olabilece\u011fi anlam\u0131na geliyordu. Sat\u0131\u015f kay\u0131t d\u0131\u015f\u0131 oldu\u011fundaysa sat\u0131c\u0131, o sat\u0131\u015f i\u00e7in vergi \u00f6deme zorunlulu\u011fundan kurtuluyordu. Bu da, K.D.V\u2019nin %18 oldu\u011funu da hesaba katarsan\u0131z, pazarl\u0131k stresine girmeden %10 &#8211; 15 aras\u0131 bir indirim alabilece\u011finiz anlam\u0131na geliyordu. Ancak g\u00fcn\u00fcm\u00fczde b\u00fcy\u00fck orandaki sat\u0131c\u0131lar\u0131n i\u00e7in bu durum olanaks\u0131z ya da \u00e7ok riskli h\u00e2le geldi. Bunun da nedeni, teknolojinin sa\u011flad\u0131\u011f\u0131 olanaklar sayesinde vergi m\u00fckelleflerini denetlemenin \u00e7ok kolayla\u015fm\u0131\u015f olmas\u0131. \u0130\u015fte e-fatura ve e-ar\u015five ge\u00e7i\u015f de bu denetimi s\u0131k\u0131la\u015ft\u0131rman\u0131n ve kolayla\u015ft\u0131rman\u0131n ad\u0131mlar\u0131ndan biri.<\/span><\/p>\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n<h2 id=\"e-fatura-ve-e-arsive-gecis-asamalari-nasil-gelisti\" class=\"wp-block-heading\"><b>E-fatura ve e-ar\u015five ge\u00e7i\u015f a\u015famalar\u0131 nas\u0131l geli\u015fti?<\/b><\/h2>\r\n\r\n<p><span style=\"font-weight: 400;\">T\u00fcrkiye, vergi denetiminde ba\u015far\u0131s\u0131z say\u0131labilecek, kay\u0131t d\u0131\u015f\u0131 ekonominin olduk\u00e7a b\u00fcy\u00fck paya sahip oldu\u011fu \u00fclkelerden biri. Ancak Bat\u0131 d\u00fcnyas\u0131yla k\u0131yasland\u0131\u011f\u0131nda, kredi kart\u0131 kullan\u0131m\u0131n\u0131 \u00e7ok h\u0131zl\u0131 benimsemi\u015f \u00fclkelerden de biri. <\/span><br \/><span style=\"font-weight: 400;\">Devlet, buradaki f\u0131rsat\u0131 g\u00f6rerek, mevcut durumu de\u011ferlendirdi ve Yeni Nesil \u00d6deme Kaydedici Cihaz, denen bir \u00d6KC s\u0131n\u0131f\u0131n\u0131 zorunlu k\u0131ld\u0131. E-ar\u015fiv ve e-faturaya kadar uzanan bu s\u00fcre\u00e7te ilk ad\u0131m olarak, kredi kart\u0131 \u00f6demelerinin al\u0131nmas\u0131nda kullan\u0131lan EFT POS ya da halk aras\u0131ndaki ad\u0131yla POS cihaz\u0131 ve yazar kasa \u00f6zelli\u011fini bir arada bar\u0131nd\u0131ran cihazlar\u0131n kullan\u0131m\u0131n\u0131 kademe kademe zorunlu oldu.<\/span><br \/><span style=\"font-weight: 400;\">Kredi kart\u0131yla yap\u0131lan sat\u0131\u015flar \u00fczerinden vergi denetimi yap\u0131lmas\u0131 kolayd\u0131. S\u00fcrecin her ad\u0131m\u0131 elektronik ortamda kaydedilerek ilerledi\u011finden ve t\u00fcm s\u00fcre\u00e7ler bankalar\u0131n sistemleri taraf\u0131ndan kay\u0131t alt\u0131na al\u0131nd\u0131\u011f\u0131ndan \u00f6t\u00fcr\u00fc dijital ortamdaki denetim mekanizmalar\u0131 milyonlarca i\u015flemi \u00e7ok k\u0131sa s\u00fcrelerde, hatas\u0131z ve ayr\u0131nt\u0131lar\u0131 g\u00f6zden ka\u00e7\u0131rmadan incelebiliyordu. Yazar kasa POS cihazlar\u0131n\u0131n kullan\u0131m\u0131yla bu s\u00fcre\u00e7 daha da s\u0131k\u0131 h\u00e2le geldi. Bu yeni nesil yazar kasa POS cihazlar\u0131, kredi kart\u0131yla yap\u0131lan bir sat\u0131\u015f\u0131n ard\u0131ndan an\u0131nda fi\u015fini keserek sat\u0131\u015f\u0131 kay\u0131t alt\u0131na alm\u0131\u015f, yani vergilendirmi\u015f oluyordu. <\/span><\/p>\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n<h2 id=\"kart-kullaniminin-tesvik-edilmesi-ve-denetimin-sikilasmasi-surecleri\" class=\"wp-block-heading\"><b>Kart kullan\u0131m\u0131n\u0131n te\u015fvik edilmesi ve denetimin s\u0131k\u0131la\u015fmas\u0131 s\u00fcre\u00e7leri<\/b><\/h2>\r\n\r\n<p><span style=\"font-weight: 400;\">Belki \u00e7o\u011funuz hat\u0131rlamayacakt\u0131r; ancak bir d\u00f6nem, ATM kartlar\u0131n\u0131n tek yapabildi\u011fi bankamatikten para \u00e7ekmenizi sa\u011flamakt\u0131. Bug\u00fcn oldu\u011fu gibi, kredi kart\u0131na benzer \u015fekilde, an\u0131nda \u00f6deme yap\u0131lam\u0131yordu. Yine teknolojinin geli\u015fmesi ve ATM kartlar\u0131n\u0131n bu beceriye kavu\u015fmas\u0131yla birlikte, devlet a\u00e7\u0131s\u0131ndan bak\u0131ld\u0131\u011f\u0131nda yeni bir f\u0131rsat do\u011fdu.<\/span><br \/><span style=\"font-weight: 400;\">BKM k\u0131saltmas\u0131n\u0131 mutlaka duymu\u015fsunuzdur. Be\u015fikta\u015f K\u00fclt\u00fcr Merkezinden bahsetmiyoruz. Bankalararas\u0131 Kart Merkezinden bahsediyoruz. Bir d\u00f6nem bu kurum, Okan Bay\u00fclgen gibi \u00fcnl\u00fc sanat\u00e7\u0131lar\u0131n oynad\u0131\u011f\u0131 reklamlar yay\u0131mlayarak ATM kart\u0131 kullan\u0131m\u0131n\u0131 te\u015fvik etmekte rol oynad\u0131. <\/span><br \/><span style=\"font-weight: 400;\">ATM kart\u0131, kullan\u0131c\u0131n\u0131n bor\u00e7lanmas\u0131 a\u00e7\u0131s\u0131ndan kredi kart\u0131 gibi de\u011fil. Kredi kart\u0131 kulland\u0131\u011f\u0131n\u0131zda \u00f6nce bankaya bor\u00e7lan\u0131r ard\u0131ndan, belirlenen bir s\u00fcre sonras\u0131nda, bu borcu \u00f6dersiniz. ATM kart\u0131yla \u00f6deme yapt\u0131\u011f\u0131n\u0131zdaysa \u00f6deme ger\u00e7ek zamanl\u0131 olarak mevcut bakiyenizden d\u00fc\u015f\u00fcl\u00fcr. Ancak \u00f6demelerin kay\u0131t s\u00fcre\u00e7leri a\u00e7\u0131s\u0131ndan kredi kart\u0131yla ATM kartlar\u0131 ayn\u0131d\u0131r. \u0130kisi de POS cihaz\u0131ndan i\u015flem g\u00f6r\u00fcr; sat\u0131\u015f\u0131n kayd\u0131 an\u0131nda al\u0131n\u0131r ve G\u0130B\u2019in bu kay\u0131tlar\u0131 tuttu\u011fu veri taban\u0131na g\u00f6nderilir. <\/span><br \/><span style=\"font-weight: 400;\">Kendi kurum vizyonunu: \u201cBankalararas\u0131 Kart Merkezi\u2019nin vizyonu, nakitsiz \u00f6demelerde gelece\u011fin deneyimini ya\u015fatmakt\u0131r.\u201c \u015feklinde a\u00e7\u0131klayan BKM; \u00e7al\u0131nma riski olmamas\u0131, \u00f6deme kolayl\u0131\u011f\u0131 olmas\u0131, hatta ki\u015finin \u00fczerinde k\u00e2\u011f\u0131t ve metal para ta\u015f\u0131mayacak olmas\u0131 gibi avantajlar\u0131 \u00f6n plana \u00e7\u0131kararak nakit para yerine ATM kart\u0131yla \u00f6deme yapma al\u0131\u015fkanl\u0131\u011f\u0131n\u0131 te\u015fvik edip, devlet a\u00e7\u0131s\u0131ndan vergi denetimini daha da kolayla\u015ft\u0131rm\u0131\u015f oldu. Halk\u0131m\u0131z zaten kredi kart\u0131 kullan\u0131m\u0131n\u0131 \u00e7ok h\u0131zl\u0131 benimsemi\u015fti. ATM kartlar\u0131n\u0131 anl\u0131k \u00f6deme i\u00e7in kullanmayanlar veya b\u00f6yle bir \u00f6zellik oldu\u011funu bilmeyenler de bu te\u015fvikler sayesinde bu y\u00f6ntemi benimseyince bu t\u00fcr al\u0131\u015fveri\u015flerin denetlenebilme oran\u0131 ciddi bi\u00e7imde artm\u0131\u015f oldu.<\/span><br \/><span style=\"font-weight: 400;\">Uzmanlar\u0131n \u00e7o\u011fu, s\u00fcrecin ge\u00e7mi\u015fini, bug\u00fcne kadarki a\u015famalar\u0131n\u0131 bilmekte ve bunlar\u0131 g\u00f6z \u00f6n\u00fcne alarak ileriki y\u0131llara dair \u00f6ng\u00f6r\u00fclerde bulunmaktad\u0131r. Vergi denetimi; bir devletin mali istikrar\u0131n\u0131 koruman\u0131n temel \u00f6\u011felerinden biri oldu\u011fundan ve s\u00fcre\u00e7leri teknolojiye dayand\u0131rmak \u201ckay\u0131t d\u0131\u015f\u0131\u201d riskini azaltt\u0131\u011f\u0131ndan dolay\u0131 \u00e7o\u011funluk, y\u0131llar i\u00e7inde yay\u0131mlanan tebli\u011f ve yap\u0131lan d\u00fczenlemelerle giderek daha fazla i\u015fletme ve kurumun e-ar\u015fiv, e-fatura m\u00fckellefi h\u00e2line d\u00f6n\u00fc\u015ft\u00fcr\u00fclece\u011fi yorumunu yapmaktad\u0131r.<\/span><br \/><span style=\"font-weight: 400;\">T\u00fcrk Telekom, EnerjiSA, \u0130gda\u015f gibi ticaret hacmi en y\u00fcksek kurumsal \u015firketlerle ba\u015flayan bu s\u00fcrece, a\u015fama a\u015fama, ticaret hacmi ve cirosu daha d\u00fc\u015f\u00fck \u015firketler ve sonunda bireysel i\u015fletmeler; hatta tekil t\u00fcccarlara kadar t\u00fcm vergi m\u00fckelleflerin d\u00e2hil edilece\u011fi yorumlar\u0131 yap\u0131lmaktad\u0131r.<\/span><br \/><span style=\"font-weight: 400;\">G\u0130B a\u00e7\u0131s\u0131ndan ideal durum, t\u00fcm \u015firket ve t\u00fcccarlar\u0131n bu sisteme d\u00e2hil olmas\u0131d\u0131r. B\u00f6ylece \u00f6rne\u011fin; bir ham maddeyi kayna\u011f\u0131ndan \u00e7\u0131kar\u0131ld\u0131\u011f\u0131 andan, \u00fcr\u00fcn h\u00e2linde son kullan\u0131c\u0131ya ula\u015ft\u0131\u011f\u0131 ana kadar takip etmek ve t\u00fcm el de\u011fi\u015fimi ve para al\u0131\u015fveri\u015fleri s\u0131ras\u0131ndaki s\u00fcre\u00e7leri vergilendirmek ve denetlemek otomatik ve \u00e7ok kolay h\u00e2le gelebilecektir. Ancak piyasan\u0131n ve ger\u00e7ek ya\u015fam\u0131n baz\u0131 ger\u00e7ekleri vard\u0131r. Bu sisteme ge\u00e7i\u015fin belirli bir maliyeti vard\u0131r. Tek seferde ve an\u0131nda bu sisteme ge\u00e7menin; \u015firketler, i\u015fletmeler, t\u00fcccarlar gibi t\u00fcm vergi m\u00fckellefleri \u00fczerinde; dolay\u0131s\u0131yla da \u00fclke ekonomisi \u00fczerinde yarataca\u011f\u0131 bask\u0131 b\u00fcy\u00fckt\u00fcr. \u0130\u015fte bu nedenle de\u011fi\u015fim s\u00fcreci a\u015fama a\u015fama y\u00fcr\u00fct\u00fclmektedir. <\/span><\/p>\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n<h2 id=\"e-fatura-kimlere-kesilir\" class=\"wp-block-heading\"><b>E-fatura kimlere kesilir?<\/b><\/h2>\r\n\r\n<p><span style=\"font-weight: 400;\">E-fatura ve e-ar\u015fivde, isimlendirme hatas\u0131ndan ortaya \u00e7\u0131kan bir kafa kar\u0131\u015f\u0131kl\u0131\u011f\u0131 bulunuyor. <\/span><br \/><span style=\"font-weight: 400;\">\u0130simlerin yapt\u0131\u011f\u0131 \u00e7a\u011fr\u0131\u015f\u0131mlardan \u00f6t\u00fcr\u00fc kullan\u0131c\u0131lar neyin ne oldu\u011funu s\u0131k\u00e7a kar\u0131\u015ft\u0131r\u0131yor. E-fatura, belirli bir \u00fccret kar\u015f\u0131l\u0131\u011f\u0131nda mal veya hizmet alan m\u00fc\u015fterilere kesilir. T\u00fcm niteliklerinde oldu\u011fu gibi, e-faturan\u0131n kimlere kesilece\u011fi de k\u00e2\u011f\u0131t faturayla ayn\u0131d\u0131r.<\/span><\/p>\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n<h2 id=\"e-fatura-ve-e-arsiv-arasinda-ne-fark-vardir\" class=\"wp-block-heading\"><b>E-fatura ve e-ar\u015fiv aras\u0131nda ne fark vard\u0131r?<\/b><\/h2>\r\n\r\n<p><span style=\"font-weight: 400;\">E-faturan\u0131n ve e-ar\u015fivin, son kullan\u0131c\u0131, yani bireysel m\u00fc\u015fteri a\u00e7\u0131s\u0131ndan hi\u00e7bir fark\u0131 yoktur. Fark, belgeyi kimin kime g\u00f6nderdi\u011finde ortaya \u00e7\u0131kar. Hangi i\u015fletme veya kurumlar\u0131n e-fatura, hangi i\u015fletme veya kurumlar\u0131nsa e-ar\u015fiv fatura kesece\u011fi G\u0130B taraf\u0131ndan yay\u0131mlanan tebli\u011fler ve y\u00f6netmelikler e g\u00f6re belirlenir. <\/span><br \/><span style=\"font-weight: 400;\">E-faturan\u0131n ve e-ar\u015fivin aras\u0131ndaki, i\u015fletme a\u00e7\u0131s\u0131ndan en b\u00fcy\u00fck fark, en k\u0131sa anlat\u0131m\u0131yla; e-ar\u015fivin ya da e-ar\u015fiv faturan\u0131n, son kullan\u0131c\u0131lara yani \u015fah\u0131slara veya e-fatura m\u00fckellefi olmayan \u015firketlere kesilmesidir. E-fatura ise bu nitelemenin d\u0131\u015f\u0131nda kalan kullan\u0131c\u0131lar i\u00e7in ge\u00e7erlidir ve fatura kesildi\u011fi anda, ger\u00e7ek zamanl\u0131 olarak G\u0130B\u2019in veri taban\u0131na g\u00f6nderilir.<\/span><br \/><span style=\"font-weight: 400;\">E-faturan\u0131n i\u015fletme veya kurumlardan taraf\u0131ndan ki\u015filere; e-ar\u015fivinse i\u015fletme veya kurumlar taraf\u0131ndan ba\u015fka i\u015fletme veya kurumlara kesilmesindedir.<\/span><\/p>\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n<h2 id=\"\ufffce-fatura-mukellefi-nedir-e-fatura-mukellefi-kimlerdir\" class=\"wp-block-heading\"><a id=\"#e-fatura-mukellefi-kimlerdir\" name=\"#e-fatura-mukellefi-kimlerdir\"><\/a><b>E-fatura m\u00fckellefi nedir? E-fatura m\u00fckellefi kimlerdir?<\/b><\/h2>\r\n\r\n<p><span style=\"font-weight: 400;\">M\u00fckellef; \u201cy\u00fck\u00fcml\u00fc\u201d demektir. Ekonomi terimi olarak da \u201cVergi vermekle y\u00fck\u00fcml\u00fc olan kimse veya kurulu\u015f\u201du ifade eder. Siz, bir \u015firketten mal veya hizmet ald\u0131\u011f\u0131n\u0131zda \u015firket, o sat\u0131\u015ftan elde etti\u011fi gelir \u00fczerinden vergi \u00f6demekle \u201cm\u00fckelleftir\u201d.<\/span><br \/><span style=\"font-weight: 400;\">E-ar\u015fiv ve e-fatura m\u00fckelleflerinin kimler oldu\u011fu, temel olarak Vergi Usul Kanununda, ayr\u0131nt\u0131larsa G\u0130B\u2019in yay\u0131mlad\u0131\u011f\u0131 tebli\u011flerde belirtilmektedir. Bu tebli\u011flerin sonuncusu 483 No\u2019lu Vergi Usul Kanunu tebli\u011fidir. <\/span><br \/><a href=\"https:\/\/www.protel.com.tr\/blog\/489-nolu-vergi-usul-kanunu-genel-tebligi\/\" target=\"_blank\" rel=\"noopener noreferrer\">Buraya t\u0131klayarak 483 No\u2019lu tebli\u011fle ilgili s\u0131k\u00e7a sorulan sorular sayfam\u0131za ula\u015fabilirsiniz.<\/a><\/p>\r\n\r\n<p>&nbsp;<\/p>\r\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] G\u0130B\u2019in yay\u0131mlad\u0131\u011f\u0131 483 No\u2019lu Vergi Usul Kanunu tebli\u011fi e-fatura ve e-ar\u015fiv nedir konular\u0131n\u0131 tekrar g\u00fcndeme getirdi. Konuyla ilgili pek \u00e7ok \u015fey yaz\u0131l\u0131p \u00e7iziliyor; ancak teknik bir konu oldu\u011fundan ve duruma a\u00e7\u0131klama getiren uzmanlar, uzmanl\u0131klar\u0131 gere\u011fi, teknik jargonla a\u00e7\u0131klama yapt\u0131\u011f\u0131ndan \u00f6t\u00fcr\u00fc konunun i\u00e7 y\u00fcz\u00fcn\u00fc ve uygulaman\u0131n ard\u0131ndaki ama\u00e7lar\u0131 anlamak zorla\u015f\u0131yor. Tebli\u011fin getirdi\u011fi uygulamalar, yapt\u0131r\u0131mlar [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":32632,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,1,47,297,298,306],"tags":[],"class_list":["post-28950","post","type-post","status-publish","format-standard","hentry","category-otel","category-genel","category-restoranyonetimi","category-yasal-sureclermevzuat","category-yasal-sureclermevzuat-otel","category-yasal-sureclermevzuat-genel"],"_links":{"self":[{"href":"https:\/\/www.protel.com.tr\/blog\/wp-json\/wp\/v2\/posts\/28950","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.protel.com.tr\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.protel.com.tr\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.protel.com.tr\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.protel.com.tr\/blog\/wp-json\/wp\/v2\/comments?post=28950"}],"version-history":[{"count":8,"href":"https:\/\/www.protel.com.tr\/blog\/wp-json\/wp\/v2\/posts\/28950\/revisions"}],"predecessor-version":[{"id":32935,"href":"https:\/\/www.protel.com.tr\/blog\/wp-json\/wp\/v2\/posts\/28950\/revisions\/32935"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.protel.com.tr\/blog\/wp-json\/wp\/v2\/media\/32632"}],"wp:attachment":[{"href":"https:\/\/www.protel.com.tr\/blog\/wp-json\/wp\/v2\/media?parent=28950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.protel.com.tr\/blog\/wp-json\/wp\/v2\/categories?post=28950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.protel.com.tr\/blog\/wp-json\/wp\/v2\/tags?post=28950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}