{"id":1761,"date":"2016-08-17T12:12:39","date_gmt":"2016-08-17T09:12:39","guid":{"rendered":"http:\/\/www.ozgurguler.net\/blog\/?p=1761"},"modified":"2016-08-17T12:12:39","modified_gmt":"2016-08-17T09:12:39","slug":"e-fatura-sisteminde-irsaliyeli-faturanin-sevk-irsaliyesi-yerine-kullanilmasi","status":"publish","type":"post","link":"https:\/\/www.ozgurguler.net\/blog\/e-fatura-sisteminde-irsaliyeli-faturanin-sevk-irsaliyesi-yerine-kullanilmasi\/","title":{"rendered":"e-Fatura Sisteminde \u0130rsaliyeli Faturan\u0131n Sevk \u0130rsaliyesi Yerine Kullan\u0131lmas\u0131"},"content":{"rendered":"\n\n\n\n\n\n
\n

T.C.<\/strong><\/p>\n

GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI<\/strong><\/p>\n

SAMSUN VERG\u0130 DA\u0130RES\u0130 BA\u015eKANLI\u011eI<\/strong><\/p>\n

M\u00fckellef Hizmetleri Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/strong><\/p>\n

\n<\/td>\n<\/tr>\n

 <\/td>\n\n

\n<\/td>\n<\/tr>\n

Say\u0131<\/td>\n\n

:<\/p>\n<\/td>\n

97338759-105[2014-03]-72<\/td>\n\n

30\/06\/2014<\/p>\n<\/td>\n<\/tr>\n

Konu<\/td>\n\n

:<\/p>\n<\/td>\n

\u0130rsaliyeli Faturan\u0131n Sevk \u0130rsaliyesi Yerine Kullan\u0131lmas\u0131<\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0130lgide kay\u0131tl\u0131 \u00f6zelge talep formunda; e-fatura kullan\u0131c\u0131s\u0131 oldu\u011funuzu belirterek bast\u0131rm\u0131\u015f bulundu\u011funuz ve halen kullanmakta oldu\u011funuz irsaliyeli faturalar\u0131 e-fatura sisteminde yaln\u0131zca fatura k\u0131sm\u0131na \u00e7izgi \u00e7ekerek irsaliye olarak kullan\u0131p kullanamayaca\u011f\u0131n\u0131z hakk\u0131nda Ba\u015fkanl\u0131\u011f\u0131m\u0131zdan g\u00f6r\u00fc\u015f talep etti\u011finiz anla\u015f\u0131lmaktad\u0131r.<\/p>\n

213 say\u0131l\u0131 Vergi Usul Kanununun 229 uncu maddesinde fatura, “sat\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 ticari vesikad\u0131r.” \u015feklinde tan\u0131mlanm\u0131\u015f, 230 uncu maddesinin 5 inci bendinde ise; “… Mal\u0131n al\u0131c\u0131ya teslim edilmek \u00fczere sat\u0131c\u0131 taraf\u0131ndan ta\u015f\u0131nd\u0131\u011f\u0131 veya ta\u015f\u0131tt\u0131r\u0131ld\u0131\u011f\u0131 hallerde sat\u0131c\u0131n\u0131n, teslim edilen mal\u0131n al\u0131c\u0131 taraf\u0131ndan ta\u015f\u0131nmas\u0131 veya ta\u015f\u0131tt\u0131r\u0131lmas\u0131 halinde al\u0131c\u0131n\u0131n, ta\u015f\u0131nan veya ta\u015f\u0131tt\u0131r\u0131lan mallar i\u00e7in sevk irsaliyesi d\u00fczenlenmesi ve ta\u015f\u0131tta bulundurulmas\u0131 \u015fartt\u0131r.” h\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n

An\u0131lan bent h\u00fckm\u00fcnden de anla\u015f\u0131laca\u011f\u0131 \u00fczere, sevk irsaliyesi ticari mal hareketinin izlenmesi i\u00e7in d\u00fczenlenen bir belgedir.<\/p>\n

\u00d6te yandan, mezkur Kanunun m\u00fckerrer 257 nci maddesinin Bakanl\u0131\u011f\u0131m\u0131za vermi\u015f oldu\u011fu yetkiye dayan\u0131larak yay\u0131mlanan 211 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ile; fatura ve sevk irsaliyesinin ayr\u0131 belgeler olarak de\u011fil, isteyen m\u00fckellefler a\u00e7\u0131s\u0131ndan “irsaliyeli fatura” ad\u0131 alt\u0131nda tek belge olarak d\u00fczenlenmesi ve kullan\u0131lmas\u0131 esas\u0131 getirilmi\u015f, satt\u0131klar\u0131 mallar dolay\u0131s\u0131yla Vergi Usul Kanunu’nun 231\/5 inci maddesinin m\u00fckelleflere tan\u0131d\u0131\u011f\u0131, mal\u0131n tesliminden itibaren faturan\u0131n yedi g\u00fcn i\u00e7inde d\u00fczenlenmesi imkan\u0131ndan vazge\u00e7erek, bu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc derhal yerine getirmek isteyen m\u00fckelleflerin fatura ve sevk irsaliyesini ayr\u0131 ayr\u0131 d\u00fczenlemeksizin, diledikleri takdirde Tebli\u011fde belirlenen esaslara uygun olarak “irsaliyeli fatura” d\u00fczenleyebilecekleri a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n

Buna g\u00f6re, irsaliyeli fatura ve sevk irsaliyesi ayr\u0131 ayr\u0131 belgeler oldu\u011fundan irsaliyeli faturadaki “fatura” ibaresinin \u00e7izilmesi suretiyle bu belgenin sevk irsaliyesi olarak kullan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/span><\/strong><\/p>\n

http:\/\/www.gib.gov.tr\/node\/97739<\/a><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

T.C. GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI SAMSUN VERG\u0130 DA\u0130RES\u0130 BA\u015eKANLI\u011eI M\u00fckellef Hizmetleri Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc   Say\u0131 : 97338759-105[2014-03]-72 30\/06\/2014 Konu : \u0130rsaliyeli Faturan\u0131n Sevk \u0130rsaliyesi Yerine Kullan\u0131lmas\u0131   \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0130lgide kay\u0131tl\u0131 \u00f6zelge talep formunda; e-fatura kullan\u0131c\u0131s\u0131 oldu\u011funuzu belirterek bast\u0131rm\u0131\u015f bulundu\u011funuz ve halen kullanmakta oldu\u011funuz irsaliyeli faturalar\u0131 e-fatura sisteminde yaln\u0131zca fatura k\u0131sm\u0131na \u00e7izgi \u00e7ekerek irsaliye olarak kullan\u0131p kullanamayaca\u011f\u0131n\u0131z […]<\/p>\n","protected":false},"author":4,"featured_media":1540,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1761","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-e-fatura"],"_links":{"self":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/1761","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=1761"}],"version-history":[{"count":1,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/1761\/revisions"}],"predecessor-version":[{"id":1762,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/1761\/revisions\/1762"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media\/1540"}],"wp:attachment":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media?parent=1761"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/categories?post=1761"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/tags?post=1761"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}