{"id":2443,"date":"2017-10-16T16:06:44","date_gmt":"2017-10-16T13:06:44","guid":{"rendered":"http:\/\/www.ozgurguler.net\/blog\/?p=2443"},"modified":"2017-10-16T16:07:37","modified_gmt":"2017-10-16T13:07:37","slug":"gib-tarafindan-gumruk-islemleri-kilavuzu-ile-ilgili-guncelleme-yayimlanmistir","status":"publish","type":"post","link":"https:\/\/www.ozgurguler.net\/blog\/gib-tarafindan-gumruk-islemleri-kilavuzu-ile-ilgili-guncelleme-yayimlanmistir\/","title":{"rendered":"G\u00fcmr\u00fck \u0130\u015flemleri g\u00fcncelleme"},"content":{"rendered":"

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G\u0130B taraf\u0131ndan\u00a0G\u00fcmr\u00fck \u0130\u015flemleri K\u0131lavuzu<\/em> ile ilgili g\u00fcncelleme yay\u0131mlanm\u0131\u015ft\u0131r.<\/strong><\/p>\n

\u0130lgili k\u0131lavuzda g\u00fcncelleme; Fatura d\u00fczenleyen(ma\u011faza), \u201cSat\u0131\u015f iptal \/ \u0130ade\u201d edilen \u00fcr\u00fcnlere ili\u015fkin faturalar\u0131n, GTB sistemlerinde onaylanmas\u0131n\u0131n ve gerek arac\u0131 kurumlar gerekse vergi idaresi taraf\u0131ndan haks\u0131z yere KDV iadesinin yap\u0131lmas\u0131n\u0131n \u00f6n\u00fcne ge\u00e7ilmesi bak\u0131m\u0131ndan \u201cSat\u0131\u015f \u0130ptali \/ \u0130ade\u201d durumunu Ba\u015fkanl\u0131k sistemleri \u00fczerinden GTB\u2019 ye bildirmek zorunda olup, ayr\u0131ca isterse arac\u0131 kuruma da bildirebilece\u011fi konusunda yer verilen ilgili k\u0131s\u0131mda yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

G\u00fcncel Metin<\/u><\/strong><\/p>\n

Fatura d\u00fczenleyen(ma\u011faza), \u201cSat\u0131\u015f iptal \/ \u0130ade<\/strong>\u201d edilen \u00fcr\u00fcnlere ili\u015fkin faturalar\u0131n, GTB sistemlerinde onaylanmas\u0131n\u0131n ve gerek arac\u0131 kurumlar gerekse vergi idaresi taraf\u0131ndan haks\u0131z yere KDV iadesinin yap\u0131lmas\u0131n\u0131n \u00f6n\u00fcne ge\u00e7ilmesi bak\u0131m\u0131ndan \u201cSat\u0131\u015f \u0130ptali \/ \u0130ade<\/strong>\u201d durumunu Ba\u015fkanl\u0131k sistemleri \u00fczerinden GTB\u2019ye bildirmek zorundad\u0131r. GTB\u2019ye yap\u0131lacak bu bildirim, Ba\u015fkanl\u0131k taraf\u0131ndan m\u00fckelleflerin eri\u015fimine sunulan https:\/\/portal.efatura.gov.tr\/efaturabasvuru\/wsctgirisSSL.jsp<\/a> adresinde yer alan \u201cYolcu Beraberi E\u015fya (Tax-Free) Faturas\u0131 Sat\u0131\u015f \u0130ptal\/\u0130ade Bildirim Portal\u0131<\/strong>\u201dndan yap\u0131lacak olup, ayr\u0131ca Ba\u015fkanl\u0131k taraf\u0131ndan gerekli teknik geli\u015ftirmelerin sa\u011flanmas\u0131n\u0131 m\u00fcteakip kurulacak bir web servis arac\u0131l\u0131\u011f\u0131yla da yap\u0131labilecektir. <\/em><\/p>\n

Yukar\u0131da bahsi ge\u00e7en portal <\/strong>ve web servis uygulamalar\u0131 <\/strong>yaln\u0131zca sat\u0131\u015f i\u015fleminin iptal \/ \u00fcr\u00fcnlerin iade edilmi\u015f oldu\u011fu durumunu bildirmek i\u00e7in kurulmu\u015f olup, d\u00fczenlenen e-Faturan\u0131n iptali veya iadesi anlam\u0131na gelmemektedir. Bu a\u00e7\u0131dan sat\u0131c\u0131n\u0131n bu i\u015flemler i\u00e7in Vergi Usul Kanununda bahsi ge\u00e7en di\u011fer tevsik edici belgeleri (iade faturas\u0131 veya gider pusulas\u0131) kullanma ve bu belgeler ile tevsik etme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc devam etmektedir.<\/em><\/p>\n

D\u00fczenlenen e-Faturalar, yolcunun yurtd\u0131\u015f\u0131na \u00e7\u0131k\u0131\u015f\u0131 ve faturan\u0131n g\u00fcmr\u00fck sistemlerince \u00e7\u0131k\u0131\u015f onay\u0131ndan sonra arac\u0131 kurum sistemlerine e-Fatura sistemi yoluyla otomatik olarak iletilmesi sa\u011flanacakt\u0131r. Fatura d\u00fczenleyenin, yolcunun yurtd\u0131\u015f\u0131na \u00e7\u0131k\u0131\u015f\u0131 ve faturan\u0131n g\u00fcmr\u00fck sistemlerince \u00e7\u0131k\u0131\u015f onay\u0131 ger\u00e7ekle\u015fmeden \u00f6nce d\u00fczenledi\u011fi faturalar\u0131, arac\u0131 kuruma bildirme zorunlulu\u011fu ve gere\u011fi bulunmamaktad\u0131r.<\/em><\/p>\n

Eski Metin<\/u><\/strong><\/p>\n

Fatura d\u00fczenleyen(ma\u011faza), \u201cSat\u0131\u015f iptal \/ \u0130ade\u201d edilen \u00fcr\u00fcnlere ili\u015fkin faturalar\u0131n, GTB sistemlerinde onaylanmas\u0131n\u0131n ve gerek arac\u0131 kurumlar gerekse vergi idaresi taraf\u0131ndan haks\u0131z yere KDV iadesinin yap\u0131lmas\u0131n\u0131n \u00f6n\u00fcne ge\u00e7ilmesi bak\u0131m\u0131ndan \u201cSat\u0131\u015f \u0130ptali \/ \u0130ade\u201d durumunu Ba\u015fkanl\u0131k sistemleri \u00fczerinden GTB\u2019 ye bildirmek zorunda olup, ayr\u0131ca isterse arac\u0131 kuruma da bildirebilir. GTB\u2019 ye yap\u0131lacak bildirim, Ba\u015fkanl\u0131k taraf\u0131ndan m\u00fckelleflerin eri\u015fimine sunulan https:\/\/portal.efatura.gov.tr\/efaturabasvuru\/wsctgirisSSL.jsp<\/a> adresinde yer alan \u201cYolcu Beraberi E\u015fya (Tax-Free) Faturas\u0131 Sat\u0131\u015f \u0130ptal\/\u0130ade Bildirim Portal\u0131\u201d<\/strong>ndan yap\u0131lacak olup, ayr\u0131ca Ba\u015fkanl\u0131k taraf\u0131ndan gerekli teknik geli\u015ftirmelerin sa\u011flanmas\u0131n\u0131 m\u00fcteakip kurulacak bir web servis arac\u0131l\u0131\u011f\u0131yla da yap\u0131labilecektir. <\/em><\/p>\n

Arac\u0131 kuruma iste\u011fe ba\u011fl\u0131 olarak yap\u0131lacak \u201cSat\u0131\u015f iptali \/ \u0130ade\u201d bildirimlerinde, 6698 Say\u0131l\u0131 Ki\u015fisel Verilerin Korunmas\u0131 Kanunu h\u00fck\u00fcmlerine riayet edilmesi \u015fart\u0131yla bildirim y\u00f6ntemi, arac\u0131 kurum ile ma\u011faza aras\u0131nda mail, sms, entegre elektronik kay\u0131t sistemleri, web servis vb. y\u00f6ntemlerle serbest\u00e7e belirlenebilecek olup ayr\u0131ca Ba\u015fkanl\u0131kla web servis entegrasyonu kurabilen m\u00fckelleflerce s\u00f6z konusu bildirimler web servis entegrasyonu yoluyla da yap\u0131labilecektir. <\/em><\/p>\n

Di\u011fer taraftan yukar\u0131da bahsi ge\u00e7en portal ve web servis uygulamalar\u0131 yaln\u0131zca sat\u0131\u015f i\u015fleminin iptal \/ \u00fcr\u00fcnlerin iade edilmi\u015f oldu\u011fu durumunu bildirmek i\u00e7in kurulmu\u015f olup, d\u00fczenlenen e-Faturan\u0131n iptali veya iadesi anlam\u0131na gelmemektedir. Bu a\u00e7\u0131dan sat\u0131c\u0131n\u0131n bu i\u015flemler i\u00e7in Vergi Usul Kanununda bahsi ge\u00e7en di\u011fer tevsik edici belgeleri (iade faturas\u0131 veya gider pusulas\u0131) kullanma ve bu belgeler ile tevsik etme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc devam etmektedir.<\/em><\/p>\n

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G\u00fcncellenmi\u015f e-Fatura Uygulamas\u0131 G\u00fcmr\u00fck \u0130\u015flemleri K\u0131lavuzuna ula\u015fmak i\u00e7in<\/em> t\u0131klay\u0131n\u0131z.<\/a><\/em><\/strong><\/td>\n<\/tr>\n

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

  G\u0130B taraf\u0131ndan\u00a0G\u00fcmr\u00fck \u0130\u015flemleri K\u0131lavuzu ile ilgili g\u00fcncelleme yay\u0131mlanm\u0131\u015ft\u0131r. \u0130lgili k\u0131lavuzda g\u00fcncelleme; Fatura d\u00fczenleyen(ma\u011faza), \u201cSat\u0131\u015f iptal \/ \u0130ade\u201d edilen \u00fcr\u00fcnlere ili\u015fkin faturalar\u0131n, GTB sistemlerinde onaylanmas\u0131n\u0131n ve gerek arac\u0131 kurumlar gerekse vergi idaresi taraf\u0131ndan haks\u0131z yere KDV iadesinin yap\u0131lmas\u0131n\u0131n \u00f6n\u00fcne ge\u00e7ilmesi bak\u0131m\u0131ndan \u201cSat\u0131\u015f \u0130ptali \/ \u0130ade\u201d durumunu Ba\u015fkanl\u0131k sistemleri \u00fczerinden GTB\u2019 ye bildirmek zorunda olup, ayr\u0131ca […]<\/p>\n","protected":false},"author":4,"featured_media":2285,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-2443","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\/2443","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=2443"}],"version-history":[{"count":3,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2443\/revisions"}],"predecessor-version":[{"id":2446,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2443\/revisions\/2446"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media\/2285"}],"wp:attachment":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media?parent=2443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/categories?post=2443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/tags?post=2443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}