{"id":4405,"date":"2026-05-03T08:48:37","date_gmt":"2026-05-03T08:48:37","guid":{"rendered":"https:\/\/daloto.arzbilisim.com\/?page_id=4405"},"modified":"2026-05-03T08:48:38","modified_gmt":"2026-05-03T08:48:38","slug":"sysmond-e-islemler","status":"publish","type":"page","link":"https:\/\/arzbilisim.com\/?page_id=4405","title":{"rendered":"SysMOND E-\u0130\u015flemler"},"content":{"rendered":"\n<h4 class=\"wp-block-heading\">e-Fatura<\/h4>\n\n\n\n<p>Kimler e-Ar\u015fiv Fatura Kullanmal\u0131 ?<\/p>\n\n\n\n<p>VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 509)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 535)<\/p>\n\n\n\n<p>T\u00fcrkiye\u2019de 397 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile hayata ge\u00e7irilen ve 5 Mart 2010 tarihinden itibaren uygulamada olan e-Fatura, veri format ve standard\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen, 213 say\u0131l\u0131 Vergi Usul Kanunu h\u00fck\u00fcmleri gere\u011fi bir faturada yer almas\u0131 gereken bilgileri i\u00e7eren sat\u0131c\u0131 ve al\u0131c\u0131 aras\u0131ndaki iletiminin merkezi bir platform (G\u0130B) \u00fczerinden ger\u00e7ekle\u015ftirildi\u011fi elektronik bir belgedir.<br>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan y\u00f6netilen e-Fatura uygulamas\u0131nda ama\u00e7 tek format ve standarda g\u00f6re sat\u0131c\u0131 ve al\u0131c\u0131 aras\u0131nda g\u00fcvenli, zaman ve maliyet tasarrufu sa\u011flayan bir sistem olu\u015fturmakt\u0131r. Bunun i\u00e7in yurt d\u0131\u015f\u0131 uygulamalar incelenerek ba\u015far\u0131ya ula\u015fm\u0131\u015f e-Fatura i\u015fleyi\u015fleri dikkate al\u0131nm\u0131\u015f ve Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan a\u00e7\u0131k kaynak bir standart olan XML tabanl\u0131 ticari hayat\u0131n t\u00fcm s\u00fcre\u00e7lerini i\u00e7erecek \u015fekilde etiketlemelere sahip olan uluslararas\u0131 bir standart olan UBL-TR benimsenmi\u015ftir.<br>509 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finde yer alan e-Fatura belgesi yeni bir belge t\u00fcr\u00fc olmay\u0131p, k\u00e2\u011f\u0131t ortam\u0131ndaki \u201cfatura\u201d belgesi ile ayn\u0131 niteliklere sahiptir. E-Fatura uygulamas\u0131na kay\u0131tl\u0131 m\u00fckelleflerin, birbirlerine satt\u0131klar\u0131 mallar ve ifa ettikleri hizmetler i\u00e7in d\u00fczenledikleri faturalar\u0131 e-Fatura olarak g\u00f6ndermeleri ve almalar\u0131 zorunludur.<br>E-Fatura uygulamas\u0131na kay\u0131tl\u0131 olan m\u00fckellefler, uygulamaya kay\u0131tl\u0131 olmayan m\u00fckelleflere yapt\u0131klar\u0131 mal teslimi ve hizmet ifas\u0131 i\u00e7in ka\u011f\u0131t ortam\u0131nda fatura (e-Ar\u015fiv uygulamas\u0131na dahil olanlar\/dahil olma zorunlulu\u011fu getirilenler ise ilgili uygulamaya dahil olduklar\u0131 tarihten itibaren e-Ar\u015fiv Fatura) d\u00fczenlemek zorundad\u0131rlar.<\/p>\n\n\n\n<p>e-Fatura neden kullanmal\u0131s\u0131n\u0131z ?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Uygulamalar\u0131m\u0131z ile ka\u011f\u0131t fatura kesmekten farkl\u0131 bir i\u015flem yapmadan TL, D\u00f6vizli, Tevkifatl\u0131, \u0130hracat, \u0130hra\u00e7 Kay\u0131tl\u0131, Kamu, DMO vb. faturalar\u0131n\u0131z\u0131 kolayl\u0131kla olu\u015fturabilir ve entegrat\u00f6r portal\u0131ne giri\u015f yapmadan g\u00f6nderebilirsiniz.<\/li>\n\n\n\n<li>\u0130htiya\u00e7 durumunda e-faturalar\u0131n\u0131z\u0131 Offline ya da Online olu\u015fturup g\u00f6nderebilirsiniz.<\/li>\n\n\n\n<li>T\u00fcm sat\u0131\u015flar\u0131n\u0131zda e- fatura d\u00fczenleyin, \u00d6KC kullanmaktan kurtulun.<\/li>\n\n\n\n<li>Kullan\u0131m kolayl\u0131klar\u0131 ile e-Fatura ge\u00e7i\u015flerinizi \u015fimdiden planlaman\u0131z\u0131 ve ge\u00e7i\u015f i\u015flemlerinizi ba\u015flatman\u0131z\u0131 \u00f6nemle tavsiye ederiz.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>&nbsp;<\/th><th>Mevcut Durum<\/th><th>2021<\/th><th>2022<\/th><\/tr><\/thead><tbody><tr><td><br>T\u00fcm m\u00fckellefler i\u00e7in br\u00fct sat\u0131\u015f has\u0131lat\u0131 tutar\u0131<\/td><td><br>5 Milyon TL<\/td><td><br>4 Milyon TL ve \u00dczeri<br><br>(01.07.2022)<\/td><td><br>3 Milyon TL \u00dczeri<br><br>(Takip Eden Y\u0131l\u0131n 7. Ay\u0131ndan \u0130tibaren)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">e-Ar\u015fiv Fatura<\/h4>\n\n\n\n<p>Kimler e-Fatura Kullanmal\u0131 ?<\/p>\n\n\n\n<p>509 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile e-Ar\u015fiv Fatura uygulamas\u0131na d\u00e2hil olacak sekt\u00f6r ve m\u00fckellef gruplar\u0131 geni\u015fletilerek, e-Ar\u015fiv Faturan\u0131n elektronik ortamda olu\u015fturulmas\u0131, al\u0131c\u0131n\u0131n talebine g\u00f6re k\u00e2\u011f\u0131t veya elektronik ortamda iletilmesi, elektronik ortamda muhafaza ve ibraz\u0131na ili\u015fkin usul ve esaslar yeniden d\u00fczenlenmi\u015ftir<\/p>\n\n\n\n<p><br>Mezkur Genel Tebli\u011f kapsam\u0131nda; Ba\u015fkanl\u0131ktan e-Ar\u015fiv Fatura uygulamas\u0131na d\u00e2hil olma izni alan m\u00fckelleflerin, e-Fatura uygulamas\u0131na kay\u0131tl\u0131 m\u00fckelleflere ger\u00e7ekle\u015ftirmi\u015f olduklar\u0131 mal sat\u0131\u015flar\u0131 ile hizmet ifalar\u0131nda faturay\u0131 e-Fatura olarak, e-Fatura uygulamas\u0131na kay\u0131tl\u0131 olmayan vergi m\u00fckellefleri ile vergi m\u00fckellefi olmayanlara ger\u00e7ekle\u015ftirmi\u015f olduklar\u0131 mal sat\u0131\u015flar\u0131 ile hizmet ifalar\u0131nda ise faturay\u0131 e-Ar\u015fiv Fatura olarak d\u00fczenlemeleri zorunludur.<\/p>\n\n\n\n<p>Buna g\u00f6re a\u015fa\u011f\u0131da belirtilen m\u00fckelleflerden;<br>\u2022 01\/01\/2020 tarihine kadar e-Fatura uygulamas\u0131na zorunlu veya iste\u011fe ba\u011fl\u0131 olarak d\u00e2hil olanlar<br>\u2022 Arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131, internet ortam\u0131nda ilan yay\u0131nlayanlar ile internet reklamc\u0131l\u0131\u011f\u0131 hizmet arac\u0131lar\u0131,<\/p>\n\n\n\n<p>01\/01\/2020 tarihine kadar e-Ar\u015fiv Fatura uygulamas\u0131na ge\u00e7mek ve bu tarihten itibaren faturalar\u0131n\u0131 e-Fatura veya e-Ar\u015fiv Fatura olarak d\u00fczenlemek zorundad\u0131r.<br>Ayr\u0131ca, 01\/01\/2020 tarihinden sonra \u201ce-fatura uygulamas\u0131na zorunlu veya iste\u011fe ba\u011fl\u0131 olarak d\u00e2hil olan\/olacak m\u00fckellefler\u201d e-fatura uygulamas\u0131na ge\u00e7ilen tarihte, ilgili tarihten itibaren i\u015fe ba\u015flayan \u201carac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131, internet ortam\u0131nda ilan yay\u0131nlayanlar ve internet reklamc\u0131l\u0131\u011f\u0131 hizmet arac\u0131lar\u0131\u201d ise i\u015fe ba\u015flama tarihlerinden itibaren 3 ay i\u00e7inde e-Ar\u015fiv Fatura uygulamas\u0131na ge\u00e7mek zorundad\u0131r.<\/p>\n\n\n\n<p><br>\u2022 E-Ar\u015fiv Fatura uygulamas\u0131na dahil olmayan m\u00fckelleflerce; 01\/01\/2020 tarihinden itibaren d\u00fczenlenecek faturalar\u0131n, vergiler d\u00e2hil toplam tutar\u0131n\u0131n 30 bin TL\u2019yi (vergi m\u00fckelleflerine d\u00fczenlenenler a\u00e7\u0131s\u0131ndan vergiler d\u00e2hil toplam tutar\u0131 5 bin TL\u2019yi) a\u015fmas\u0131 halinde, s\u00f6z konusu faturalar\u0131n, \u201ce-Ar\u015fiv Fatura \u201colarak Ba\u015fkanl\u0131k\u00e7a sunulan e-Belge d\u00fczenleme portal\u0131 \u00fczerinden d\u00fczenlenmesi zorunludur.<\/p>\n\n\n\n<p>e-Fatura neden kullanmal\u0131s\u0131n\u0131z ?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Uygulamalar\u0131m\u0131z ile ka\u011f\u0131t fatura kesmekten farkl\u0131 bir i\u015flem yapmadan TL, D\u00f6vizli, Tevkifatl\u0131, \u0130hracat, \u0130hra\u00e7 Kay\u0131tl\u0131, Kamu, DMO vb. faturalar\u0131n\u0131z\u0131 kolayl\u0131kla olu\u015fturabilir ve entegrat\u00f6r portal\u0131ne giri\u015f yapmadan g\u00f6nderebilirsiniz.<\/li>\n\n\n\n<li>\u0130htiya\u00e7 durumunda e-Ar\u015fiv faturalar\u0131n\u0131z\u0131 Offline ya da Online olu\u015fturup g\u00f6nderebilirsiniz.<\/li>\n\n\n\n<li>T\u00fcm sat\u0131\u015flar\u0131n\u0131zda e-Ar\u015fiv fatura d\u00fczenleyin, \u00d6KC kullanmaktan kurtulun.<\/li>\n\n\n\n<li>Kullan\u0131m kolayl\u0131klar\u0131 ile e-Ar\u015fiv Fatura ge\u00e7i\u015flerinizi \u015fimdiden planlaman\u0131z\u0131 ve ge\u00e7i\u015f i\u015flemlerinizi ba\u015flatman\u0131z\u0131 \u00f6nemle tavsiye ederiz.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>&nbsp;<\/th><th>2022<\/th><\/tr><\/thead><tbody><tr><td><br>T\u00fcm m\u00fckellefler i\u00e7in br\u00fct sat\u0131\u015f has\u0131lat\u0131 tutar\u0131<\/td><td>Vergi m\u00fckellefi olmayanlara 5.000 TL &#8216; yi ve vergi m\u00fckelleflerine her y\u0131l a\u00e7\u0131klanan fatura d\u00fczenleme s\u0131n\u0131r\u0131n\u0131n (2022 y\u0131l\u0131 i\u00e7in 2000 TL) \u00fczerinde olan i\u015flemler i\u00e7in e-Ar\u015fiv fatura d\u00fczenlemesi, zorunlu hale gelmi\u015ftir. (01.03.2022)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">e-\u0130rsaliye<\/h4>\n\n\n\n<p>Kimler e-\u0130rsaliye Kullanmal\u0131 ?<\/p>\n\n\n\n<p>509 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile belirli sekt\u00f6r ve m\u00fckellef gruplar\u0131na e-\u0130rsaliye uygulamas\u0131na ge\u00e7me zorunlulu\u011fu getirilmi\u015ftir. E-\u0130rsaliye uygulamas\u0131, k\u00e2\u011f\u0131t ortamda d\u00fczenlenmekte olan \u201csevk irsaliyesi\u201d nin elektronik ortamda d\u00fczenlenmesi, elektronik ortamda iletilmesi, muhafaza ve ibraz edilmesine ili\u015fkin d\u00fczenlemeleri kapsayan uygulamad\u0131r.<\/p>\n\n\n\n<p>Bu d\u00fczenleme kapsam\u0131nda; Hal Kay\u0131t Sistemine bildirim yapma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan ve komisyoncu veya t\u00fcccar olarak sebze ve meyve ticareti ile i\u015ftigal eden m\u00fckellefler 01.01.2020 tarihine kadar e-\u0130rsaliye uygulamas\u0131na ge\u00e7mek ve bu tarihten itibaren (bu tarih d\u00e2hil) d\u00fczenleyecekleri irsaliye belgelerini e-\u0130rsaliye olarak d\u00fczenlemek zorundad\u0131r.<\/p>\n\n\n\n<p>Yine ilgili d\u00fczenleme kapsam\u0131nda a\u015fa\u011f\u0131da say\u0131lan m\u00fckellefler 01.07.2020 tarihine kadar e-\u0130rsaliye uygulamas\u0131na ge\u00e7mek ve bu tarihten itibaren (bu tarih d\u00e2hil) d\u00fczenleyecekleri irsaliye belgelerini e-\u0130rsaliye olarak d\u00fczenlemek zorundad\u0131r.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00d6zel T\u00fcketim Vergisi Kanunu\u2019 na ekli (I) say\u0131l\u0131 listedeki mallar\u0131n imali, ithali, teslimi vb. faaliyetleri nedeniyle EPDK&#8217;dan lisans (bayilik lisans\u0131 d\u00e2hil) alan m\u00fckellefler,<\/li>\n\n\n\n<li>\u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131 listedeki mallar\u0131n imal, in\u015fa, ithalini ve ana bayi\/distrib\u00fct\u00f6r \u015feklinde pazarlamas\u0131n\u0131 ger\u00e7ekle\u015ftiren m\u00fckellefler,<\/li>\n\n\n\n<li>Maden Kanunu kapsam\u0131nda maden ruhsat veya sertifikas\u0131 alanlar,<\/li>\n\n\n\n<li>\u015eeker Kanununun 2 nci maddesinin (e) bendinde tan\u0131m\u0131na yer verilen \u015fekerin imalini ger\u00e7ekle\u015ftiren m\u00fckellefler,<\/li>\n\n\n\n<li>e-Fatura uygulamas\u0131na kay\u0131tl\u0131 olan m\u00fckelleflerden demir ve \u00e7elik (GT\u0130P 72) ile demir veya \u00e7elikten e\u015fyalar\u0131n (GT\u0130P 73) imali, ithali veya ihrac\u0131 faaliyetinde bulunan m\u00fckellefler,<\/li>\n\n\n\n<li>G\u00fcbre Takip Sistemi\u2019ne kay\u0131tl\u0131 kullan\u0131c\u0131lar,<\/li>\n\n\n\n<li>E-Fatura uygulamas\u0131na kay\u0131tl\u0131 olan ve 2018 veya m\u00fcteakip hesap d\u00f6nemleri br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) 25 Milyon TL ve \u00fczeri olan m\u00fckellefler<\/li>\n<\/ul>\n\n\n\n<p>Ayr\u0131ca yukar\u0131da belirtilen m\u00fckelleflerden (Hal Kay\u0131t Sistemine bildirim yapma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan ve komisyoncu veya t\u00fcccar olarak sebze ve meyve ticareti ile i\u015ftigal eden m\u00fckellefler dahil) , 01.01.2020 tarihinden itibaren (bu tarih dahil) i\u015fe ba\u015flayacak olanlar i\u00e7in e-\u0130rsaliye uygulamas\u0131na ge\u00e7me zorunlulu\u011fu, s\u00f6z konusu i\u015flemlerin ger\u00e7ekle\u015ftirildi\u011fi ay\u0131 izleyen d\u00f6rd\u00fcnc\u00fc ay\u0131n ba\u015f\u0131ndan itibaren ba\u015flayacakt\u0131r.<\/p>\n\n\n\n<p>e-\u0130rsaliye neden kullanmal\u0131s\u0131n\u0131z ?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Uygulamalar\u0131 teslimat adresi tan\u0131mlayarak irsaliyelerinizi kolayl\u0131kla olu\u015fturabilir ve entegrat\u00f6r portaline giri\u015f yapmadan g\u00f6nderebilirsiniz. yapmadan g\u00f6nderebilirsiniz.<\/li>\n\n\n\n<li>\u0130htiya\u00e7 durumunda e-irsaliyelerinizi Offline ya da Online olu\u015fturup g\u00f6nderebilirsiniz.<\/li>\n\n\n\n<li>Kullan\u0131m kolayl\u0131klar\u0131 ile e-\u0130rsaliye ge\u00e7i\u015flerinizi \u015fimdiden planlaman\u0131z\u0131 ve ge\u00e7i\u015f i\u015flemlerinizi ba\u015flatman\u0131z\u0131 \u00f6nemle tavsiye ederiz.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">e-M\u00fcstahsil<\/h4>\n\n\n\n<p>Kimler e-M\u00fcstahsil Kullanmal\u0131 ?<\/p>\n\n\n\n<p>\u2022 &nbsp; &nbsp;E-Fatura uygulamas\u0131na ge\u00e7mek zorunda olan m\u00fckelleflerden faaliyetleri gere\u011fi ayn\u0131 zamanda m\u00fcstahsil makbuzu d\u00fczenlemek zorunda olanlar, 01\/07\/2020 tarihine kadar (2020 ve m\u00fcteakip y\u0131llarda e-Fatura uygulamas\u0131na ge\u00e7en ve m\u00fcstahsil makbuzu d\u00fczenleme zorunlulu\u011fu bulunan m\u00fckellefler e-Fatura uygulamas\u0131na ge\u00e7i\u015f s\u00fcresi i\u00e7inde) gerekli ba\u015fvurular\u0131 yaparak e-M\u00fcstahsil Makbuzu uygulamas\u0131na ge\u00e7i\u015f yapmak zorundad\u0131r.<br>\u2022 &nbsp; &nbsp;Hal Kay\u0131t Sistemine bildirim yapma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan ve komisyoncu veya t\u00fcccar olarak sebze ve meyve ticareti ile i\u015ftigal eden m\u00fckellefler, 01\/01\/2020 tarihi itibariyle m\u00fcstahsil makbuzlar\u0131n\u0131, e-M\u00fcstahsil Makbuzu olarak d\u00fczenlemek zorundad\u0131r.<\/p>\n\n\n\n<p><br>E-M\u00fcstahsil Makbuzu, yeni bir belge t\u00fcr\u00fc olmay\u0131p, k\u00e2\u011f\u0131t ortamdaki \u201cM\u00fcstahsil Makbuzu\u201d belgeleri ile ayn\u0131 hukuki niteliklere sahiptir.<\/p>\n\n\n\n<p>Ayr\u0131ca yukar\u0131da belirtilen m\u00fckelleflerden (Hal Kay\u0131t Sistemine bildirim yapma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan ve komisyoncu veya t\u00fcccar olarak sebze ve meyve ticareti ile i\u015ftigal eden m\u00fckellefler dahil) , 01.01.2020 tarihinden itibaren (bu tarih dahil) i\u015fe ba\u015flayacak olanlar i\u00e7in e-\u0130rsaliye uygulamas\u0131na ge\u00e7me zorunlulu\u011fu, s\u00f6z konusu i\u015flemlerin ger\u00e7ekle\u015ftirildi\u011fi ay\u0131 izleyen d\u00f6rd\u00fcnc\u00fc ay\u0131n ba\u015f\u0131ndan itibaren ba\u015flayacakt\u0131r.<\/p>\n\n\n\n<p>e-M\u00fcstahsil neden kullanmal\u0131s\u0131n\u0131z ?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Uygulamam\u0131za teslimat adresi tan\u0131mlayarak M\u00fcstahsil Makbuzlar\u0131n\u0131z\u0131 kolayl\u0131kla olu\u015fturabilir ve entegrat\u00f6r portal\u0131ne giri\u015f yapmadan g\u00f6nderebilirsiniz.<\/li>\n\n\n\n<li>\u0130htiya\u00e7 durumunda e-M\u00fcstahsillerinizi Offline ya da Online olu\u015fturup g\u00f6nderebilirsiniz.<\/li>\n\n\n\n<li>Kullan\u0131m kolayl\u0131klar\u0131 ile e-M\u00fcstahsil ge\u00e7i\u015flerinizi \u015fimdiden planlaman\u0131z\u0131 ve ge\u00e7i\u015f i\u015flemlerinizi ba\u015flatman\u0131z\u0131 \u00f6nemle tavsiye ederiz.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">e-Defter<\/h4>\n\n\n\n<p>Kimler e-Defter Kullanmal\u0131 ?<\/p>\n\n\n\n<p><br>Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 ile G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 \u0130\u00e7 Ticaret Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan ortak olarak yay\u0131mlanan 1 s\u0131ra No.lu Elektronik Defter Genel Tebli\u011fi ile elektronik defter (e-defter) y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f bulunmaktad\u0131r.<br>e-Defter, Vergi Usul Kanunu ve T\u00fcrk Ticaret Kanunu h\u00fck\u00fcmleri gere\u011fince tutulmas\u0131 zorunlu olan defterlerin bu sitede duyurulan format ve standartlara uygun bi\u00e7imde elektronik dosya bi\u00e7iminde haz\u0131rlanmas\u0131, bast\u0131r\u0131lmaks\u0131z\u0131n kaydedilmesi, de\u011fi\u015fmezli\u011finin, b\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fcn ve kayna\u011f\u0131n\u0131n do\u011frulu\u011funun garanti alt\u0131na al\u0131nmas\u0131 ve ilgililer nezdinde ispat arac\u0131 olarak kullan\u0131labilmesine imkan tan\u0131may\u0131 hedefleyen hukuki ve teknik d\u00fczenlemeler b\u00fct\u00fcn\u00fcd\u00fcr.<br>Defterlerin elektronik ortamda haz\u0131rlanmas\u0131 i\u00e7in xml format\u0131nda bir standart olan ve uluslararas\u0131 kullan\u0131ma sahip XBRL (eXtensible Business Reporting Language) Geni\u015fletilebilir \u0130\u015fletme Raporlama Dili esas al\u0131nm\u0131\u015ft\u0131r.&nbsp;<br>Belirtilen standartlara uygun olarak haz\u0131rlanan elektronik defterlerin de\u011fi\u015fmezli\u011finin, kayna\u011f\u0131n\u0131n ve b\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fcn sa\u011flanmas\u0131nda ger\u00e7ek ki\u015filer i\u00e7in g\u00fcvenli elektronik imza veya t\u00fczel ki\u015filer i\u00e7in mali m\u00fch\u00fcr kullan\u0131lacakt\u0131r. Ayr\u0131ca imza veya m\u00fch\u00fcr de\u011ferinin Elektronik Defter Uygulamas\u0131 \u00fczerinden bildirimi suretiyle, s\u00f6z konusu defterin ilgili t\u00fcm taraflar nezdinde ispat arac\u0131 olarak kullan\u0131labilmesi sa\u011flanacakt\u0131r. &nbsp;<br>Ba\u015flang\u0131\u00e7 a\u015famas\u0131nda yevmiye defteri ve b\u00fcy\u00fck defterin elektronik defter kapsam\u0131nda tutulmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f olup, ilerleyen d\u00f6nemlerde di\u011fer yasal defterlerle ilgili duyuru yap\u0131lacakt\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>7-2018 y\u0131l\u0131nda internet \u00fczerinden mal ve hizmet sat\u0131\u015f\u0131 yapan ve br\u00fct sat\u0131\u015f has\u0131lat\u0131 5 Milyon TL ve \u00fczerinde olan m\u00fckellefler<\/td><td>3 SN ELEKTRON\u0130K DEFTER GT (01.01.2020)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>e-Defter neden kullanmal\u0131s\u0131n\u0131z ?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>e-defter uygulamas\u0131ndan bilan\u00e7o esas\u0131na g\u00f6re defter tutan ger\u00e7ek ve t\u00fczel ki\u015filer yararlanabilir.<\/li>\n\n\n\n<li>e-defter g\u00f6nderiminde \u015fematron kontrollerinin tamam\u0131 yap\u0131l\u0131r ve Entegrat\u00f6r portal\u0131nda defter imzalanarak G\u0130B e g\u00f6nderilir.<\/li>\n\n\n\n<li>Kullan\u0131m kolayl\u0131klar\u0131 ile e-defter ge\u00e7i\u015flerinizi \u015fimdiden planlaman\u0131z\u0131 ve ge\u00e7i\u015f i\u015flemlerinizi ba\u015flatman\u0131z\u0131 \u00f6nemle tavsiye ederiz.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>e-Fatura Kimler e-Ar\u015fiv Fatura Kullanmal\u0131 ? VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 509)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 535) T\u00fcrkiye\u2019de 397 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-fullwidth.php","meta":{"footnotes":""},"class_list":["post-4405","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/arzbilisim.com\/index.php?rest_route=\/wp\/v2\/pages\/4405","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arzbilisim.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/arzbilisim.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/arzbilisim.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/arzbilisim.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4405"}],"version-history":[{"count":1,"href":"https:\/\/arzbilisim.com\/index.php?rest_route=\/wp\/v2\/pages\/4405\/revisions"}],"predecessor-version":[{"id":4406,"href":"https:\/\/arzbilisim.com\/index.php?rest_route=\/wp\/v2\/pages\/4405\/revisions\/4406"}],"wp:attachment":[{"href":"https:\/\/arzbilisim.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}