\n\u0130nternet \u00fczerinden mal ve hizmet sat\u0131\u015f\u0131 yapan ve 2014 y\u0131l\u0131 gelir tablosu br\u00fct sat\u0131\u015f has\u0131lat\u0131 tutar\u0131 5
\nmilyon lira ve \u00fczerinde olan m\u00fckellefler en ge\u00e7 01\/01\/2016 tarihine kadar e-Ar\u015fiv uygulamas\u0131na
\nge\u00e7mek zorundad\u0131r. Kapsam d\u0131\u015f\u0131nda kalan ve g\u00f6n\u00fcll\u00fc olarak e-Ar\u015fiv kullan\u0131c\u0131s\u0131 olmak isteyen b\u00fct\u00fcn
\nm\u00fckellefler e-Ar\u015fiv Uygulamas\u0131 kapsam\u0131nda faturalar\u0131n\u0131 elektronik ortamda olu\u015fturabilirler.
\n1.4. e-AR\u015e\u0130V UYGULAMASINA BA\u015eVURU Y\u00d6NTEMLER\u0130 :<\/b>
\n– Uygulamadan yararlanmak i\u00e7in m\u00fckelleflerin 397 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ile
\ngetirilen e-Fatura Uygulamas\u0131na kay\u0131tl\u0131 olmalar\u0131 gerekmektedir.
\n– M\u00fckellefler e-Ar\u015fiv Uygulamas\u0131n\u0131, kendi bilgi i\u015flem sistemi veya Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131ndan izin alm\u0131\u015f
\n\u00f6zel entegrat\u00f6r bilgi i\u015flem sistemi \u00fczerinden olmak \u00fczere iki y\u00f6ntemle kullanabilirler.
\nNot : e-Ar\u015fiv Uygulamas\u0131n\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131ndan e-Ar\u015fiv izni alm\u0131\u015f \u00f6zel entegrat\u00f6rlerin bilgi i\u015flem sistemi \u00fczerinde<\/i>
\nkullanmak isteyen m\u00fckellefler, do\u011frudan \u00f6zel entegrat\u00f6re ba\u015fvuracak olup ayr\u0131ca Gelir \u0130daresine ba\u015fvuruda bulunmazlar.<\/i>
\nFatura ve elektronik ar\u015fiv raporlar\u0131nda \u00f6zel entegrat\u00f6r\u00fcn mali m\u00fch\u00fcr\u00fcn\u00fcn ve zaman damgas\u0131n\u0131n kullan\u0131lmas\u0131n\u0131 talep<\/i>
\nedebilirler.<\/i>
\n1.5. e-AR\u015e\u0130V FATURA BELGES\u0130N\u0130N ALICILARA TESL\u0130M\u0130 :<\/b>
\n– e-Fatura uygulamas\u0131na kay\u0131tl\u0131 olan kullan\u0131c\u0131lara; e-Fatura \u015feklinde g\u00f6nderilir, e-Fatura \u015feklinde saklan\u0131r.
\n– e-Fatura uygulamas\u0131na kay\u0131tl\u0131 olmayan vergi m\u00fckelleflerine; m\u00fc\u015fterilerin talebi do\u011frultusunda faturalar
\nka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 al\u0131narak veya elektronik yollardan iletilebilir, ikinci n\u00fcsha elektronik ortamda saklan\u0131r.
\n– Vergi m\u00fckellefi olmayan ki\u015filere; m\u00fc\u015fterilerin talebi do\u011frultusunda elektronik yollardan iletilebilir,
\nikinci n\u00fcsha elektronik ortamda saklan\u0131r.
\n1.6. GEL\u0130R \u0130DARES\u0130 e-AR\u015e\u0130V FATURALARI SORGULAMA EKRANI :<\/b>
\nBu uygulama sayesinde e-Fatura uygulamas\u0131na kay\u0131tl\u0131 olmayan vergi m\u00fckellefleri veya vergi m\u00fckellefi
\nolmayan ki\u015filer Gelir \u0130daresinin http:\/\/www.efatura.gov.tr\/earsivsorgula.html web adresinden
\nkendilerine yollanan elektronik e-Ar\u015fiv faturalar\u0131n\u0131 sorgulayabilirler. Bu \u015fekilde gelen e-Ar\u015fiv
\nfaturalar\u0131n\u0131n sat\u0131c\u0131 firma taraf\u0131ndan Gelir \u0130daresine g\u00f6nderilen raporda beyan edildi\u011fi anla\u015f\u0131lm\u0131\u015f olur. eAr\u015fiv raporlar\u0131n\u0131n sat\u0131c\u0131lar taraf\u0131ndan takip eden ay\u0131n 15\u2019ine kadar g\u00f6nderilmesi gerekti\u011finden bir
\n\u00f6nceki aya ait faturalar\u0131n ay\u0131n 15\u2019den sonra sorgulanmas\u0131 gerekmektedir.
\nNOT : Sorgulama s\u0131ras\u0131nda Sat\u0131c\u0131n\u0131n VKN\\TCKN bilgisi, Fatura Numaras\u0131 bilgisi, Fatura \u00fczerindeki \u00d6denecek Tutar bilgisi ve<\/i>
\nsitenin tan\u0131mlam\u0131\u015f oldu\u011fu G\u00fcvenlik Kodu\u2019nun eksik girilmemi\u015f olmas\u0131 gerekmektedir. Bu bilgiler girildikten sonra aranan<\/i>
\nk\u0131s\u0131tlar do\u011fru ise ekranda <\/i>\u201cSorgulanan ARV2015000000… Fatura Numaral\u0131, Sat\u0131c\u0131 Vergi Kimlik Numaras\u0131 XXXXXXXXXX,<\/i><\/b>
\n\u00d6denecek Tutar\u0131 70.00 Olan Fatura Sistemde Kay\u0131tl\u0131d\u0131r!\u201d <\/i><\/b>\u015feklinde bir onay yaz\u0131s\u0131 \u00e7\u0131kacakt\u0131r.<\/i>
\n
![\"eArsivSorgula\"](\"http:\/\/www.ozgurguler.net\/blog\/wp-content\/uploads\/2015\/11\/eArsivSorgula.jpg\")
<\/a><\/p>\n<\/p>\n
<\/p>\n
Zaman damgas\u0131 e-Ar\u015fiv i\u00e7in kullan\u0131lmamaktad\u0131r. Bu ilk tebli\u011f\u2019de yay\u0131nlanm\u0131\u015f ancak sonras\u0131nda kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n
Fatura kesiminden 7 g\u00fcn sonra al\u0131c\u0131s\u0131na iletilmesi gerekmektedir. e-Ar\u015fivde de durum ayn\u0131d\u0131r.<\/p>\n
Ancak al\u0131c\u0131ya iletilmeden \u00f6nce faturan\u0131n mutlaka entegrat\u00f6re g\u00f6nderilip sunucuda imzalanmas\u0131 ve resmiyet kazanmas\u0131 gerekmektedir.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" 1. e-AR\u015e\u0130V UYGULAMASI NED\u0130R ? 433 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ile Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen standartlara uygun olarak faturan\u0131n; – Elektronik ortamda olu\u015fturulmas\u0131, – Elektronik ortamda muhafazas\u0131, – Elektronik ortamda ibraz\u0131, – Elektronik ortamda raporlanmas\u0131n\u0131 kapsayan uygulamaya denir. 1.1. e-AR\u015e\u0130V FATURASI NED\u0130R ? e-Ar\u015fiv Faturas\u0131, Vergi Usul Kanunu uyar\u0131nca ka\u011f\u0131t ortam\u0131nda […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"class_list":["post-1380","post","type-post","status-publish","format-standard","hentry","category-earsiv"],"_links":{"self":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/1380","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/comments?post=1380"}],"version-history":[{"count":3,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/1380\/revisions"}],"predecessor-version":[{"id":1385,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/1380\/revisions\/1385"}],"wp:attachment":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media?parent=1380"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/categories?post=1380"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/tags?post=1380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}