{"id":2354,"date":"2017-06-29T15:11:31","date_gmt":"2017-06-29T12:11:31","guid":{"rendered":"http:\/\/www.ozgurguler.net\/blog\/?p=2354"},"modified":"2017-06-29T15:11:31","modified_gmt":"2017-06-29T12:11:31","slug":"yolcu-beraberi-esya-ihracinda-duzenlenecek-faturalarin-e-fatura-olarak-duzenlenmesine-iliskin-duyuru","status":"publish","type":"post","link":"https:\/\/www.ozgurguler.net\/blog\/yolcu-beraberi-esya-ihracinda-duzenlenecek-faturalarin-e-fatura-olarak-duzenlenmesine-iliskin-duyuru\/","title":{"rendered":"YOLCU BERABER\u0130 E\u015eYA \u0130HRACINDA D\u00dcZENLENECEK FATURALARIN e-FATURA OLARAK D\u00dcZENLENMES\u0130NE \u0130L\u0130\u015eK\u0130N DUYURU"},"content":{"rendered":"

YOLCU BERABER\u0130 E\u015eYA \u0130HRACINDA D\u00dcZENLENECEK FATURALARIN<\/strong><\/span>
\ne-FATURA OLARAK D\u00dcZENLENMES\u0130NE<\/strong><\/span>
\n\u0130L\u0130\u015eK\u0130N DUYURU<\/strong><\/span><\/h4>\n

Bilindi\u011fi \u00fczere 454 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finin \u00fc\u00e7\u00fcnc\u00fc b\u00f6l\u00fcm\u00fcnde
\n475 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile yap\u0131lan d\u00fczenleme ile e-Fatura uygulamas\u0131na
\nkay\u0131tl\u0131 olan m\u00fckelleflere, Katma De\u011fer Vergisi Kanununun 11 inci maddesi kapsam\u0131nda
\nyapacaklar\u0131 mal ihrac\u0131 ve yolcu beraberi e\u015fya ihrac\u0131 (Tax-Free) i\u015flemleri i\u00e7in 1\/7\/2017
\ntarihinden itibaren e-Fatura d\u00fczenleme zorunlulu\u011fu getirilmi\u015f ve uygulama kapsam\u0131nda
\nd\u00fczenlenecek e-Faturalar\u0131n, d\u00fczenlenmesi ve g\u00f6nderilmesine ili\u015fkin usul ve esaslar ile
\nuygulamadan yararlanma y\u00f6ntemlerinin www.efatura.gov.tr adresinde yay\u0131nlanan \u201ce-Fatura
\nUygulamas\u0131 G\u00fcmr\u00fck \u0130\u015flemleri K\u0131lavuzu\u201dnda (http:\/\/www.efatura.gov.tr\/efaturamevzuat.html<\/a>
\nadresinden ula\u015fabilirsiniz.) ayr\u0131nt\u0131l\u0131 olarak a\u00e7\u0131kland\u0131\u011f\u0131 ifade edilmi\u015ftir.<\/p>\n

Bu \u00e7er\u00e7evede Ba\u015fkanl\u0131\u011f\u0131m\u0131zca www.efatura.gov.tr internet adresinde yay\u0131nlanan
\n\u201ce-Fatura Uygulamas\u0131 G\u00fcmr\u00fck \u0130\u015flemleri K\u0131lavuzu\u201dnun \u201cYolcu Beraberi E\u015fya Faturas\u0131\u201d ba\u015fl\u0131kl\u0131
\n4 \u00fcnc\u00fc b\u00f6l\u00fcm\u00fcnde \u201cKatma De\u011fer Vergisi Uygulamas\u0131 Genel Tebli\u011finde yer alan yolcu beraberi
\ne\u015fya istisnas\u0131ndan faydalanmak i\u00e7in verginin al\u0131c\u0131ya iade edilmesi usullerinden yaln\u0131zca yetki
\nbelgesine sahip arac\u0131 kurumlar taraf\u0131ndan iade y\u00f6ntemini se\u00e7en m\u00fckellefler i\u00e7in uygulanacakt\u0131r.\u201d
\na\u00e7\u0131klamas\u0131na yer verilmi\u015ftir.<\/p>\n

S\u00f6z konusu a\u00e7\u0131klama uyar\u0131nca, hali haz\u0131rda yolcu beraberi e\u015fya ihrac\u0131 faturas\u0131
\nd\u00fczenleyen sat\u0131c\u0131lar\u0131n, verginin al\u0131c\u0131ya iade edilmesi usullerinden sadece, \u201cYetki belgesine
\nSahip Arac\u0131lar Taraf\u0131ndan \u0130ade\u201d usul\u00fc ile ger\u00e7ekle\u015ftirilmesi durumunda, s\u00f6z konusu faturalar\u0131<\/span>
\ne-Fatura olarak d\u00fczenlemesi zorunlulu\u011fu 1\/7\/2017 tarihinden itibaren ba\u015flayacakt\u0131r.<\/span> Bir ba\u015fka
\nifade ile KDV Genel Uygulama Tebli\u011fi\u2019nin \u201cVerginin Al\u0131c\u0131ya \u0130ade Edilmesi\u201d ba\u015fl\u0131kl\u0131<\/p>\n

5.6.b\u00f6l\u00fcm\u00fcnde yer verilen di\u011fer iade usullerine g\u00f6re (a-\u0130adenin g\u00fcmr\u00fckten \u00e7\u0131karken banka
\n\u015fubesinden al\u0131nmas\u0131,<\/p>\n

b-\u0130adenin g\u00fcmr\u00fck \u00e7\u0131k\u0131\u015f\u0131ndan sonra al\u0131nmas\u0131,<\/p>\n

c-Verginin elden iadesi,
\nd- \u0130adenin avans olarak \u00f6denmesi ) verginin al\u0131c\u0131ya iade edilmesi halinde;<\/p>\n

d\u00fczenlenecek sat\u0131\u015f\u00a0faturas\u0131n\u0131n, mevcut k\u0131lavuz a\u00e7\u0131klamalar\u0131 uyar\u0131ca;<\/p>\n

1\/7\/2017 tarihinden itibaren e-Fatura olma\u00a0zorunlulu\u011fu bulunmamaktad\u0131r.<\/span> S\u00f6z konusu k\u0131lavuzda, hari\u00e7 tutulan di\u011fer iade usullerine g\u00f6re\u00a0e-Fatura d\u00fczenlenmesine ve iletilmesine ili\u015fkin usul ve esaslara yer verilip Ba\u015fkanl\u0131\u011f\u0131m\u0131zca
\nduyuruluncaya kadar, bu kapsamda d\u00fczenlenecek faturalar\u0131n \u00f6teden beri d\u00fczenlendi\u011fi gibi
\nmatbu (ka\u011f\u0131t veya e-Ar\u015fiv fatura) olarak d\u00fczenlenmesi gerekmektedir.<\/p>\n

Duyurulur.<\/p>\n

 <\/p>\n

Duyuru Adresi<\/p>\n

http:\/\/www.efatura.gov.tr\/dosyalar\/Yolcu_Beraberi_Esya_Ihtiyacinda_Duzenlenecek_Faturalarin.pdf<\/a><\/p>\n

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

YOLCU BERABER\u0130 E\u015eYA \u0130HRACINDA D\u00dcZENLENECEK FATURALARIN e-FATURA OLARAK D\u00dcZENLENMES\u0130NE \u0130L\u0130\u015eK\u0130N DUYURU Bilindi\u011fi \u00fczere 454 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finin \u00fc\u00e7\u00fcnc\u00fc b\u00f6l\u00fcm\u00fcnde 475 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile yap\u0131lan d\u00fczenleme ile e-Fatura uygulamas\u0131na kay\u0131tl\u0131 olan m\u00fckelleflere, Katma De\u011fer Vergisi Kanununun 11 inci maddesi kapsam\u0131nda yapacaklar\u0131 mal ihrac\u0131 ve yolcu beraberi e\u015fya […]<\/p>\n","protected":false},"author":4,"featured_media":2287,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-2354","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\/2354","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=2354"}],"version-history":[{"count":1,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2354\/revisions"}],"predecessor-version":[{"id":2355,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2354\/revisions\/2355"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media\/2287"}],"wp:attachment":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media?parent=2354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/categories?post=2354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/tags?post=2354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}