{"id":2382,"date":"2017-07-07T18:16:16","date_gmt":"2017-07-07T15:16:16","guid":{"rendered":"http:\/\/www.ozgurguler.net\/blog\/?p=2382"},"modified":"2017-07-08T18:16:44","modified_gmt":"2017-07-08T15:16:44","slug":"ihracat-e-fatura-kagit-ortamda-duyuru","status":"publish","type":"post","link":"https:\/\/www.ozgurguler.net\/blog\/ihracat-e-fatura-kagit-ortamda-duyuru\/","title":{"rendered":"\u0130HRACAT e-FATURA KA\u011eIT ORTAMDA DUYURU"},"content":{"rendered":"

http:\/\/efatura.gov.tr\/dosyalar\/IHRACAT_e-FATURA_UYGULAMASI_DUYURU.pdf<\/a><\/p>\n

 <\/p>\n

\u0130HRACAT e-FATURA UYGULAMASINDA
\nG\u0130B \/ GTB S\u0130STEMLER\u0130NDE ARIZA-KES\u0130NT\u0130 HALLER\u0130NDE
\nKA\u011eIT ORTAMDA FATURA \u00dcZER\u0130NE \u0130\u015eLEM YAPILAB\u0130LME
\nUSUL VE ESASLARI HAKKINDA B\u0130LG\u0130LEND\u0130RME<\/h4>\n

Bilindi\u011fi \u00fczere, e-Fatura kay\u0131tl\u0131 kullan\u0131c\u0131lar\u0131 i\u00e7in g\u00fcmr\u00fck beyannameli mal ihrac\u0131
\ni\u015flemlerinde e-fatura uygulamas\u0131na ge\u00e7me zorunlulu\u011fu 1.7.2017 tarihi ile ba\u015flam\u0131\u015f olup, bu
\ntarih itibariyle ilgili m\u00fckelleflerce d\u00fczenlenecek mal ihrac\u0131 faturalar\u0131 e-Fatura olarak
\nd\u00fczenlenip g\u00f6nderilmeye ba\u015flanm\u0131\u015ft\u0131r.
\nBu uygulamaya ge\u00e7i\u015fle birlikte m\u00fckelleflerce Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B) e-fatura
\nsistemi \u00fczerinden d\u00fczenlenip ba\u015far\u0131yla G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 (GTB) bilgi sistemlerine
\ng\u00f6nderilmi\u015f baz\u0131 faturalar, GTB sistemlerindeki teknik aksakl\u0131klar nedeniyle GTB portal\u0131na
\nula\u015famam\u0131\u015f ve\/veya 23 haneli referans numaras\u0131 al\u0131namam\u0131\u015ft\u0131r. Bu s\u0131k\u0131nt\u0131n\u0131n giderilmesi i\u00e7in
\nGTB ve G\u0130B taraf\u0131ndan duyurular, k\u0131lavuz g\u00fcncellemeleri ve genelgeler yay\u0131nlanarak
\nm\u00fckelleflerin ma\u011fduriyetlerinin \u00f6nlenmesi i\u00e7in gerekli \u00f6nlemler al\u0131nm\u0131\u015f ve kolayl\u0131klar
\nsa\u011flanm\u0131\u015ft\u0131r. Bu kapsamda Ba\u015fkanl\u0131\u011f\u0131m\u0131zca \u201ce-fatura Uygulamas\u0131 G\u00fcmr\u00fck \u0130\u015flemleri
\nK\u0131lavuzu\u201d nda 05.07.2017 tarihinde g\u00fcncelleme yap\u0131larak (Versiyon 1.6) www.efatura.gov.tr
\ninternet adresinde yay\u0131nlanm\u0131\u015ft\u0131r. Bu k\u0131lavuzun \u201c3.1.1 Fatura D\u00fczenleyen\u201d ba\u015fl\u0131kl\u0131
\nb\u00f6l\u00fcm\u00fcnde;
\n\u201cG\u0130B veya GTB sistemlerinde bir sorun ya\u015fand\u0131\u011f\u0131nda (1210 ya da 1220 kodu al\u0131nd\u0131\u011f\u0131nda)
\nihracat i\u015flemlerinin aksamamas\u0131 i\u00e7in e-faturalar\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131lar\u0131na istinaden g\u00fcmr\u00fck \u00e7\u0131k\u0131\u015f
\ni\u015flemleri tesis edilebilir. Bunun i\u00e7in s\u00f6z konusu e-fatura ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131n bir \u00f6rne\u011fi al\u0131n\u0131p, ihracatta
\ne-fatura uygulamas\u0131 \u00f6ncesinde kullan\u0131lan matbu ( ka\u011f\u0131t\/e-ar\u015fiv) faturada yap\u0131ld\u0131\u011f\u0131 gibi belge
\n\u00fczerine ihracat\u00e7\u0131 taraf\u0131ndan ka\u015fe ve imza tatbik edilerek ve G\u00c7B\u2019ye \u201c0100\u201d belge kodu ile eklenerek
\nihracat i\u015flemlerine devam edilebilir. Sistemde ya\u015fanan aksakl\u0131k giderildikten sonra GTB taraf\u0131ndan
\ngerekli sistem yan\u0131t\u0131 d\u00f6n\u00fclecek olup, s\u00f6z konusu e-Faturan\u0131n GTB portali \u00fczerinden manuel olarak
\nkapat\u0131lmas\u0131 gerekecektir. Manuel kapatma i\u015flemi ile ilgili olarak gerekli altyap\u0131 haz\u0131rland\u0131\u011f\u0131nda
\nayr\u0131ca duyurulacakt\u0131r.\u201d \u015feklinde a\u00e7\u0131klamalar eklenmi\u015f ve m\u00fckelleflerimize ayn\u0131 g\u00fcn internet
\nsitemizde ayr\u0131ca duyurulmu\u015ftur.
\nDi\u011fer taraftan GTB taraf\u0131ndan e-Fatura Uygulamas\u0131na ili\u015fkin olarak 30.06.2017 tarihli
\nve 2017\/7 say\u0131l\u0131 Genelge yay\u0131mlanm\u0131\u015f ve s\u00f6z konusu Genelge’nin 8 inci maddesinde:
\n\u201cVergi Usul Kanunu Genel Tebli\u011fi (s\u0131ra no: 397) uyar\u0131nca e-fatura d\u00fczenleme yetkisi
\nbulunan y\u00fck\u00fcml\u00fclerin gerek kendi sistemlerinde, gerekse e-fatura Uygulamas\u0131nda meydana
\ngelebilecek ar\u0131za ve kesinti durumlar\u0131nda ka\u011f\u0131t fatura d\u00fczenleyebilmeleri m\u00fcmk\u00fcn
\noldu\u011fundan, b\u00f6yle durumlarda ka\u011f\u0131t ortam\u0131nda d\u00fczenlenen faturalar 0100 belge kodu
\nse\u00e7ilerek g\u00fcmr\u00fck beyannamesinin ekinde beyan edilebilir.\u201d a\u00e7\u0131klamalar\u0131na yer verilmi\u015f ve bu
\n\u00e7er\u00e7evede ba\u015fvuru s\u00fcresi 2 saati a\u015fmas\u0131na ra\u011fmen e-fatura s\u00fcreci tamamlanamayan i\u015flemler
\ni\u00e7in ba\u015fkaca bir belge aranmaks\u0131z\u0131n, firmalar\u0131n beyan\u0131 do\u011frultusunda an\u0131lan Genelgenin 8 inci
\nmaddesi \u00e7er\u00e7evesinde ka\u011f\u0131t ortam\u0131nda d\u00fczenlenen ve 0100 kodu ile beyan edilen faturalarla
\ni\u015flem yap\u0131lmas\u0131 y\u00f6n\u00fcnde bilgilendirme yap\u0131lm\u0131\u015ft\u0131r.
\nAncak Ba\u015fkanl\u0131\u011f\u0131m\u0131zca yap\u0131lan bilgilendirme ile GTB taraf\u0131ndan yap\u0131lan
\nbilgilendirmede m\u00fckelleflerimizin ka\u011f\u0131t fatura m\u0131 yoksa e-faturan\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 ile mi i\u015flem
\nyapacaklar\u0131 konusunda teredd\u00fct ya\u015fad\u0131klar\u0131 g\u00f6r\u00fclm\u00fc\u015f olup, bu sebeple a\u015fa\u011f\u0131daki
\na\u00e7\u0131klamalar\u0131n yap\u0131lmas\u0131na gerek duyulmu\u015ftur:
\ne-Faturan\u0131n d\u00fczenlendi\u011fi an itibariyle G\u0130B e-Fatura sisteminin ar\u0131zal\u0131 ve kesinti
\nhalinde bulunmas\u0131 ve e-Fatura\u2019n\u0131n G\u0130B\u2019e ula\u015ft\u0131r\u0131lmamas\u0131 veya m\u00fckellefin kullanmakta
\noldu\u011fu sistemlerinde ar\u0131za veya kesinti olmas\u0131 halinde bu durumlar\u0131n genel esaslar
\n\u00e7er\u00e7evesinde tevsik edilebilir olmas\u0131 \u015fart\u0131yla; e-Faturan\u0131n d\u00fczenlenebilmesi m\u00fcmk\u00fcn
\nbulunmad\u0131\u011f\u0131ndan, 397 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finin \u201c9. Sorumluluk ve
\nCezai M\u00fceyyideler\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde yer verilen; \u201ce-Fatura d\u00fczenleme yetkisi bulunan
\nm\u00fckelleflerin gerek kendi sistemlerinde gerekse e-Fatura Uygulamas\u0131nda meydana
\ngelebilecek ar\u0131za ve kesinti durumlar\u0131nda fatura d\u00fczenleyebilmek i\u00e7in yeteri kadar bas\u0131l\u0131 ka\u011f\u0131t
\nfatura bulundurmalar\u0131 zorunludur.\u201d a\u00e7\u0131klamas\u0131 gere\u011fince MATBU (matbaa bask\u0131l\u0131) fatura
\n(veya m\u00fckellef e-Ar\u015fiv fatura uygulamas\u0131na ge\u00e7mi\u015f ise e-Ar\u015fiv fatura) d\u00fczenlenerek i\u015flem
\nyap\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.
\nAncak, e-Faturan\u0131n d\u00fczenlendi\u011fi an itibariyle gerek G\u0130B sistemlerinde gerekse
\nm\u00fckellefin kullanmakta oldu\u011fu sistemlerde e-Fatura d\u00fczenlenmesini engelleyici ar\u0131za, kesinti
\ns\u00f6z konusu de\u011filse bu durumda e-Fatura d\u00fczenlenmesi gerekmekle birlikte, GTB
\nsistemlerinde G\u0130B taraf\u0131ndan g\u00f6nderilen e-Fatura\u2019ya ili\u015fkin referans ID \u00fcretilmesinde, sistem
\nyan\u0131tlar\u0131n\u0131n d\u00f6n\u00fclmesinde veya sisteme al\u0131nmas\u0131 s\u0131ras\u0131nda bir ar\u0131za, kesinti veya teknik
\nba\u015fkaca sorunlar\u0131n olmas\u0131 ve bu s\u00fcrenin 2 saati a\u015fmas\u0131na ra\u011fmen fatura g\u00f6nderme s\u00fcrecinin
\nGTB sistemlerince tamamlanamamas\u0131 halinde; d\u00fczenlenmi\u015f ve G\u0130B\u2019e iletilmi\u015f e-Fatura\u2019n\u0131n
\nka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 \u00fczerine i\u015flem tesis edilmesi m\u00fcmk\u00fcn bulundu\u011fu gibi MATBU fatura (matbaa
\nbask\u0131l\u0131 fatura veya e-Ar\u015fiv Fatura) ile i\u015flem tesis edilmesi de m\u00fcmk\u00fcn bulunmaktad\u0131r.
\nBu \u00e7er\u00e7evede matbu fatura d\u00fczenlenmeden \u00f6nce, e-Fatura d\u00fczenleme ve G\u0130B
\nsistemlerine iletilmesi a\u00e7\u0131s\u0131ndan teknik engel, ar\u0131za veya kesinti durumunun olup olmad\u0131\u011f\u0131
\nde\u011ferlendirilmeli, s\u00f6z konusu durumlar\u0131n bulunmamas\u0131 halinde, e-Fatura d\u00fczenlenmeli ve
\nG\u0130B sistemlerine g\u00f6nderildikten sonra GTB sistemlerinde 2 saati a\u015fan teknik bir aksakl\u0131k
\nnedeniyle e-Fatura\u2019ya g\u00f6re i\u015flemlerin tamamlanamamas\u0131 halinde; e-Faturan\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131
\n\u00fczerine ka\u011f\u0131t fatura prosed\u00fcr\u00fcne g\u00f6re g\u00fcmr\u00fck \u00e7\u0131k\u0131\u015f i\u015flemlerinin yap\u0131lmas\u0131 m\u00fcmk\u00fcn
\nbulundu\u011fu gibi MATBU fatura (matbaa bask\u0131l\u0131 fatura veya e-Ar\u015fiv Fatura) dikkate al\u0131narak
\nka\u011f\u0131t fatura prosed\u00fcr\u00fcne g\u00f6re g\u00fcmr\u00fck \u00e7\u0131k\u0131\u015f i\u015flemlerinin yap\u0131lmas\u0131 da m\u00fcmk\u00fcn bulunmaktad\u0131r.
\nDuyurulur.<\/h4>\n

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

http:\/\/efatura.gov.tr\/dosyalar\/IHRACAT_e-FATURA_UYGULAMASI_DUYURU.pdf   \u0130HRACAT e-FATURA UYGULAMASINDA G\u0130B \/ GTB S\u0130STEMLER\u0130NDE ARIZA-KES\u0130NT\u0130 HALLER\u0130NDE KA\u011eIT ORTAMDA FATURA \u00dcZER\u0130NE \u0130\u015eLEM YAPILAB\u0130LME USUL VE ESASLARI HAKKINDA B\u0130LG\u0130LEND\u0130RME Bilindi\u011fi \u00fczere, e-Fatura kay\u0131tl\u0131 kullan\u0131c\u0131lar\u0131 i\u00e7in g\u00fcmr\u00fck beyannameli mal ihrac\u0131 i\u015flemlerinde e-fatura uygulamas\u0131na ge\u00e7me zorunlulu\u011fu 1.7.2017 tarihi ile ba\u015flam\u0131\u015f olup, bu tarih itibariyle ilgili m\u00fckelleflerce d\u00fczenlenecek mal ihrac\u0131 faturalar\u0131 e-Fatura olarak d\u00fczenlenip g\u00f6nderilmeye […]<\/p>\n","protected":false},"author":4,"featured_media":2287,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29,7,4],"tags":[],"class_list":["post-2382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-earsiv","category-e-defter","category-e-fatura"],"_links":{"self":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2382","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=2382"}],"version-history":[{"count":2,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2382\/revisions"}],"predecessor-version":[{"id":2384,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2382\/revisions\/2384"}],"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=2382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/categories?post=2382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/tags?post=2382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}