{"id":2537,"date":"2018-01-22T13:46:35","date_gmt":"2018-01-22T10:46:35","guid":{"rendered":"http:\/\/www.ozgurguler.net\/blog\/?p=2537"},"modified":"2020-07-02T12:01:01","modified_gmt":"2020-07-02T09:01:01","slug":"e-irsaliye-hakkinda-sik-sorulan-sorular","status":"publish","type":"post","link":"https:\/\/www.ozgurguler.net\/blog\/e-irsaliye-hakkinda-sik-sorulan-sorular\/","title":{"rendered":"e-\u0130rsaliye Hakk\u0131nda S\u0131k Sorulan Sorular"},"content":{"rendered":"<h1><\/h1>\n<div id=\"wpsm_accordion_2923\" class=\"wpsm_panel-group\">\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse1\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;1. Kimler e-\u0130rsaliye Uygulamas\u0131na ge\u00e7mek zorundad\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse1\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">\n<ol>\n<li>e-Fatura uygulamas\u0131na kay\u0131tl\u0131 olan ve 2018 veya m\u00fcteakip hesap d\u00f6nemleri br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) 25 Milyon TL ve \u00fczeri olan m\u00fckellefler.<\/li>\n<li>\u00d6zel T\u00fcketim Vergisi Kanununa ekli (I) say\u0131l\u0131 listedeki mallar\u0131n imali, ithali, teslimi vb. faaliyetleri nedeniyle EPDK&#8217;dan lisans (bayilik lisans\u0131 dahil) alan m\u00fckellefler.<\/li>\n<li>\u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131 listedeki mallar\u0131n imal, in\u015fa,ithalini ve ana bayi\/distrib\u00fct\u00f6r \u015feklinde pazarlamas\u0131n\u0131 ger\u00e7ekle\u015ftiren m\u00fckellefler.<\/li>\n<li>4\/6\/1985 tarihli ve 3213 say\u0131l\u0131 Maden Kanunu kapsam\u0131nda d\u00fczenlenen i\u015fletme ruhsat\u0131\/sertifikas\u0131 sahipleri ve i\u015fletme ruhsat\u0131\/sertifikas\u0131 sahipleri ile yapt\u0131klar\u0131 s\u00f6zle\u015fmeye istinaden maden \u00fcretim faaliyetinde bulunan ger\u00e7ek ve t\u00fczel ki\u015fi m\u00fckellefler.<\/li>\n<li>4\/4\/2001 tarihli ve 4634 say\u0131l\u0131 \u015eeker Kanununun 2 nci maddesinin (e) bendinde tan\u0131m\u0131na yer verilen \u015fekerin (Beyaz \u015feker (standart, rafine k\u00fcp ve kristal \u015feker), yar\u0131 beyaz \u015feker, rafine \u015feker, ham \u015feker ve kahverengi \u015feker olarak s\u0131n\u0131fland\u0131r\u0131lan, pancar veya kam\u0131\u015ftan \u00fcretilen kristallendirilmi\u015f sakaroz ile ni\u015fasta k\u00f6kenli izoglukoz, likid ya da kurutulmu\u015f halde glukoz \u015furubu, sakaroz veya invert \u015feker veya her ikisinin kar\u0131\u015f\u0131m\u0131n\u0131n suda \u00e7\u00f6z\u00fcnmesinden meydana gelen \u015feker \u00e7\u00f6zeltisi ve invert \u015feker \u015furubu ile in\u00fclin \u015furubu) imalini ger\u00e7ekle\u015ftiren m\u00fckellefler.<\/li>\n<li>e-Fatura uygulamas\u0131na kay\u0131tl\u0131 olan m\u00fckelleflerden demir ve \u00e7elik (GT\u0130P 72) ile demir veya \u00e7elikten e\u015fyalar\u0131n (GT\u0130P 73) imali, ithali veya ihrac\u0131 faaliyetinde bulunan m\u00fckellefler.<\/li>\n<li>Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131nca g\u00fcbre \u00fcretim ve t\u00fcketiminin kay\u0131t alt\u0131na al\u0131nmas\u0131na y\u00f6nelik olu\u015fturulan G\u00fcbre Takip Sistemi\u2019ne kay\u0131tl\u0131 kullan\u0131c\u0131lar.<\/li>\n<li>11\/3\/2010 tarihli ve 5957 say\u0131l\u0131 Sebze ve Meyveler ile Yeterli Arz ve Talep Derinli\u011fi Bulunan Di\u011fer Mallar\u0131n Ticaretinin D\u00fczenlenmesi Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re komisyoncu veya t\u00fcccar olarak sebze ve meyve ticaretiyle i\u015ftigal eden m\u00fckellefler.<\/li>\n<li>Ba\u015fkanl\u0131k, yap\u0131lan analiz veya inceleme \u00e7al\u0131\u015fmalar\u0131 neticesinde riskli ya da vergiye uyum d\u00fczeyi d\u00fc\u015f\u00fck oldu\u011fu tespit edilen m\u00fckellefleri veya m\u00fckellef gruplar\u0131n\u0131, faaliyet, sekt\u00f6r ve ciro tutar\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n, yaz\u0131l\u0131 bildirim yapmak ve ge\u00e7i\u015f haz\u0131rl\u0131klar\u0131 i\u00e7in en az 3 ay s\u00fcre vermek suretiyle e-\u0130rsaliye uygulamas\u0131na ge\u00e7me zorunlulu\u011fu getirmeye yetkilidir. Kendisine yaz\u0131l\u0131 bildirim yap\u0131lan m\u00fckelleflerin, yaz\u0131l\u0131 bildirimde belirtilen s\u00fcreler i\u00e7inde e-\u0130rsaliye uygulamas\u0131na d\u00e2hil olmas\u0131 gerekmektedir. Yaz\u0131l\u0131 bildirim yap\u0131lan m\u00fckelleflerin, yaz\u0131da belirtilen s\u00fcreler i\u00e7inde e-\u0130rsaliye uygulamas\u0131na dahil olmas\u0131 ve t\u00fcm m\u00fc\u015fterilerine e-\u0130rsaliye d\u00fczenlemeleri gerekmektedir. Bu zorunlulu\u011fa uymayan m\u00fckellefler hakk\u0131nda Kanunda \u00f6ng\u00f6r\u00fclen h\u00fck\u00fcmler uygulan\u0131r.<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse2\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;2. e-\u0130rsaliye Uygulamas\u0131na Nas\u0131l Ba\u015fvurulur?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse2\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">M\u00fckellefler, e-\u0130rsaliye uygulamas\u0131ndan;<\/p>\n<ol>\n<li>e-Belge uygulamalar\u0131na ait temel fonksiyonlar\u0131n internet \u00fczerinden genel kullan\u0131m\u0131n\u0131 sa\u011flamak amac\u0131 ile Ba\u015fkanl\u0131k taraf\u0131ndan olu\u015fturulan ve hizmete sunulan e-Belge portalleri arac\u0131l\u0131\u011f\u0131yla (G\u0130B Portal Y\u00f6ntemi),<\/li>\n<li>Ba\u015fkanl\u0131ktan izin alm\u0131\u015f \u00f6zel entegrat\u00f6rlerin bilgi i\u015flem sistemleri arac\u0131l\u0131\u011f\u0131yla (\u00d6zel Entegrat\u00f6r Y\u00f6ntemi),<\/li>\n<li>Kendi bilgi i\u015flem sistemlerinin Ba\u015fkanl\u0131k bilgi i\u015flem sistemleri ile do\u011frudan entegre edilmesi yoluyla (Do\u011frudan Entegrasyon Y\u00f6ntemi), yararlanabilirler.<\/li>\n<\/ol>\n<p><em><strong>Hali haz\u0131rda e-Fatura uygulamas\u0131na bu y\u00f6ntemlerden herhangi biri ile dahil olanlar, e-\u0130rsaliye uygulamas\u0131ndan, e-Fatura uygulamas\u0131ndan yararland\u0131klar\u0131 y\u00f6ntem ile yararlanabilecekleri gibi farkl\u0131 bir y\u00f6ntem ile de yararlanabilir, e-Fatura uygulamas\u0131 kapsam\u0131nda hizmet ald\u0131\u011f\u0131 \u00f6zel entegrat\u00f6r d\u0131\u015f\u0131nda farkl\u0131 bir \u00f6zel entegrat\u00f6rden de hizmet alabilirler.<\/strong><\/em><\/p>\n<ul>\n<li>e-\u0130rsaliye ba\u015fvuru rehberi ve k\u0131lavuzu i\u00e7in&nbsp;<a href=\"https:\/\/nesbilgi.com.tr\/2017\/12\/18\/e-irsaliye-basvuru-rehberi-kilavuzu\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u0131klay\u0131n\u0131z<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse3\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;3. e-\u0130rsaliye Uygulamas\u0131na \u0130nteraktif VD \u00fczerinden ba\u015fvurulabilir mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse3\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Hay\u0131r. Ba\u015fvuru usul ve esaslar\u0131 i\u00e7in internet sitemizde e-\u0130rsaliye Ba\u015fvuru K\u0131lavuzu bulunmaktad\u0131r. \u0130lgili k\u0131lavuzda yer alan a\u00e7\u0131klamalara g\u00f6re ba\u015fvuru yapabilirsiniz. K\u0131lavuza ula\u015fmak i\u00e7in linke&nbsp;<a href=\"https:\/\/nesbilgi.com.tr\/2017\/12\/18\/e-irsaliye-basvuru-rehberi-kilavuzu\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u0131klay\u0131n\u0131z<\/a><\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse4\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;4. e-\u0130rsaliye Uygulamas\u0131na dahil olan m\u00fckellefler ka\u011f\u0131t irsaliye d\u00fczenleyebilirler mi? T\u00fcm sevk irsaliyeleri e-\u0130rsaliye mi olmak zorundad\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse4\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 m\u00fckelleflerin d\u00fczenleyecekleri t\u00fcm sevk irsaliyelerinin e-\u0130rsaliye olarak d\u00fczenlenmesi, uygulamaya kay\u0131tl\u0131 m\u00fckelleflerden al\u0131nan mallar kar\u015f\u0131l\u0131\u011f\u0131nda d\u00fczenlenecek irsaliyelerin de yine e-\u0130rsaliye olarak al\u0131nmas\u0131 zorunludur. Ancak bununla birlikte sadece 509 S\u0131ra No.lu VUK Genel Tebli\u011fi ile a\u00e7\u0131klanan hallerde (elektronik belgelerin ka\u011f\u0131t ortamda d\u00fczenlenebilece\u011fi haller, 509 SN VUK GT. V.7. b\u00f6l\u00fcmde a\u00e7\u0131klanm\u0131\u015ft\u0131r) matbu sevk irsaliyesi d\u00fczenlenmesi ve al\u0131nmas\u0131 da m\u00fcmk\u00fcn bulunmakta olup, bu durumun s\u00fcreklilik arz etmemesi gerekmektedir. Ayr\u0131ca mezk\u00fbr Tebli\u011fde a\u00e7\u0131klanan bu durumun gerekti\u011finde m\u00fckellef taraf\u0131ndan tevsik edilmesi gerekti\u011fi tabiidir. Bu t\u00fcr durumlarda matbu sevk irsaliyesi d\u00fczenlenerek sevkiyat i\u015flemlerine ba\u015flanabilecektir. Ayr\u0131ca s\u0131cak sat\u0131\u015flarda teknik a\u00e7\u0131dan e-\u0130rsaliye d\u00fczenlenmesi m\u00fcmk\u00fcn olmayan durumlar i\u00e7in 26 no&#8217;lu soruya g\u00f6z atabilirsiniz.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse5\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;5. e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 olmayan al\u0131c\u0131lara elektronik ortamda e-\u0130rsaliye d\u00fczenlenmesi m\u00fcmk\u00fcn m\u00fcd\u00fcr?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse5\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 m\u00fckelleflerin d\u00fczenleyecekleri t\u00fcm sevk irsaliyelerinin e-\u0130rsaliye olarak d\u00fczenlenmesi, uygulamaya kay\u0131tl\u0131 m\u00fckelleflerden al\u0131nan mallar kar\u015f\u0131l\u0131\u011f\u0131nda d\u00fczenlenecek irsaliyelerin de yine e-\u0130rsaliye olarak al\u0131nmas\u0131 zorunludur.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse6\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;6. e-\u0130rsaliye uygulamas\u0131ndan ka\u00e7 t\u00fcr y\u00f6ntemle faydalan\u0131l\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse6\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">M\u00fckellefler e-\u0130rsaliye Uygulamas\u0131ndan;<\/p>\n<ul class=\"bullet_arrow2 imglist\">\n<li>a) Kendi bilgi i\u015flem sistemlerinin Ba\u015fkanl\u0131k sistemlerine entegrasyonu yoluyla,<\/li>\n<li>b) e-\u0130rsaliye Uygulamas\u0131na ait temel fonksiyonlar\u0131n internet \u00fczerinden genel kullan\u0131m\u0131n\u0131 sa\u011flamak amac\u0131 ile Ba\u015fkanl\u0131k taraf\u0131ndan olu\u015fturulan ve www.efatura.gov.tr internet adresinde hizmete sunulan G\u0130B Portal\u0131 arac\u0131l\u0131\u011f\u0131yla,<\/li>\n<li>c) Ba\u015fkanl\u0131ktan izin alm\u0131\u015f \u00f6zel entegrat\u00f6rlerin bilgi i\u015flem sistemleri arac\u0131l\u0131\u011f\u0131yla, olmak \u00fczere, e-Fatura Uygulamas\u0131ndan yararland\u0131klar\u0131 y\u00f6ntem ile yararlanabilecek olup,<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse7\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;7. G\u0130B PORTAL y\u00f6ntemi ile de e-\u0130rsaliye d\u00fczenlenebilecek midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse7\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Evet, d\u00fczenlenebilecektir. Bu durumda ba\u015fvuru k\u0131lavuzunda a\u00e7\u0131kland\u0131\u011f\u0131 \u015fekilde portal uygulamas\u0131 i\u00e7indeki ara\u00e7lar men\u00fcs\u00fcnde yer alan kullan\u0131c\u0131 bilgileri k\u0131sm\u0131nda &#8220;e-\u0130rsaliye kullanmak istiyorum&#8221; b\u00f6l\u00fcm\u00fcn\u00fc i\u015faretlemesi yeterlidir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse8\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;8. Kendi bilgi i\u015flem sistemlerini kullanmak suretiyle e-\u0130rsaliye d\u00fczenlenmesi m\u00fcmk\u00fcn m\u00fcd\u00fcr? Bunun i\u00e7in aran\u0131lan temel \u015fartlar nelerdir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse8\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Evet, m\u00fcmk\u00fcnd\u00fcr. Bunun i\u00e7in Ba\u015fkanl\u0131\u011fa hitaben bir dilek\u00e7e ve ekinde yer alan test tan\u0131m formu ile ba\u015fvurmalar\u0131 gerekmektedir. \u0130lgili belgeler ka\u011f\u0131t ortam\u0131nda Ba\u015fkanl\u0131\u011fa ula\u015ft\u0131ktan sonra www.ebelge.gov.tr internet adresinde yer alan test plan\u0131na uygun olarak e-irsaliye testlerini ba\u015far\u0131yla tamamlayan m\u00fckelleflere e-irsaliye uygulamas\u0131ndan da kendi bilgi i\u015flem sistemlerini G\u0130B sistemleri ile entegre ederek kullanma izni verilecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse9\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;9. e-\u0130rsaliye hizmeti veren \u00d6zel Entegrat\u00f6r kurulu\u015flar var m\u0131d\u0131r? Bilgilerine nas\u0131l ula\u015f\u0131l\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse9\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye hizmeti veren \u00f6zel entegrat\u00f6rlerin listesine ula\u015fmak&nbsp;<a href=\"https:\/\/ebelge.gib.gov.tr\/eirsaliyeozelentegratorlerlistesi.html\" target=\"_blank\" rel=\"noopener noreferrer\">t\u0131klay\u0131n\u0131z<\/a><\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse10\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;10. Ayn\u0131 m\u00fckellefin birden fazla y\u00f6ntemle e-\u0130rsaliye uygulamas\u0131ndan yararlanmas\u0131 m\u00fcmk\u00fcn m\u00fcd\u00fcr?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse10\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Hali haz\u0131rda e-Fatura uygulamas\u0131na dahil olanlar, e-\u0130rsaliye uygulamas\u0131ndan, e-Fatura uygulamas\u0131ndan yararland\u0131klar\u0131 y\u00f6ntem ile yararlanabilecekleri gibi farkl\u0131 bir y\u00f6ntem ile de yararlanabilir, e-Fatura uygulamas\u0131 kapsam\u0131nda hizmet ald\u0131\u011f\u0131 \u00f6zel entegrat\u00f6r d\u0131\u015f\u0131nda farkl\u0131 bir \u00f6zel entegrat\u00f6rden de hizmet alabilirler.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse11\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;11. e-\u0130rsaliye Uygulamas\u0131ndan birden fazla \u00f6zel entegrat\u00f6rden hizmet al\u0131narak yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn m\u00fcd\u00fcr?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse11\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Birden fazla \u00f6zel entegrat\u00f6rden hizmet alarak e-Fatura ve e-\u0130rsaliye hizmetinden&nbsp;<strong>birlikte<\/strong>&nbsp;yararlanmak m\u00fcmk\u00fcnd\u00fcr.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse12\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;12. E-irsaliye kim taraf\u0131ndan d\u00fczenlenmesi gerekmektedir ?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse12\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye yeni bir belge t\u00fcr\u00fc olmay\u0131p ka\u011f\u0131t sevk irsaliyesi ile ayn\u0131 hukuki h\u00fck\u00fcmlere tabidir. Vergi Usul Kanunu 230 &#8216;uncu maddesinin 5 inci bendinin parantez i\u00e7i h\u00fckm\u00fcnde; &#8220;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\u00fczenlemesi ve ta\u015f\u0131tta bulundurulmas\u0131 \u015fartt\u0131r. Mal\u0131n, bir m\u00fckellefin birden \u00e7ok i\u015f yerleri ile \u015fubeleri aras\u0131nda ta\u015f\u0131nd\u0131\u011f\u0131 veya sat\u0131lmak \u00fczere bir komisyoncu veya di\u011fer bir arac\u0131ya g\u00f6nderildi\u011fi hallerde de, mal\u0131n g\u00f6nderen taraf\u0131ndan sevk irsaliyesine ba\u011flanmas\u0131 gereklidir. Bu bentte yaz\u0131l\u0131 irsaliyeler hakk\u0131nda fiyat ve bedel ile ilgili bilgiler hari\u00e7 olmak \u00fczere, bu madde h\u00fckm\u00fc ile 231 inci madde h\u00fckm\u00fc uygulan\u0131r. \u0130rsaliyelerde mal\u0131n nereye ve kime g\u00f6nderildi\u011fi ayr\u0131ca belirtilir.&#8221; denilmektedir. Bu \u00e7er\u00e7evede irsaliye d\u00fczenleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc mal\u0131 ta\u015f\u0131yan\/ta\u015f\u0131tt\u0131rana verilmi\u015f olup, mal\u0131n al\u0131c\u0131s\u0131 taraf\u0131ndan ta\u015f\u0131nd\u0131\u011f\u0131\/ta\u015f\u0131tt\u0131r\u0131ld\u0131\u011f\u0131 durumda irsaliye belgesinin mal\u0131n al\u0131c\u0131s\u0131 taraf\u0131ndan d\u00fczenlenmesi, sat\u0131c\u0131s\u0131 taraf\u0131ndan ta\u015f\u0131n\u0131p\/ta\u015f\u0131tt\u0131r\u0131lmas\u0131 halinde ise sat\u0131c\u0131n irsaliye belgesini d\u00fczenlemesi gerekmektedir. Bununla birlikte mal\u0131n, sat\u0131c\u0131n\u0131n ma\u011fazas\u0131nda al\u0131c\u0131 taraf\u0131ndan al\u0131n\u0131p kendisi taraf\u0131ndan ta\u015f\u0131nmas\u0131 halinde, sat\u0131c\u0131s\u0131 taraf\u0131ndan al\u0131c\u0131ya e-\u0130rsaliye ya da irsaliye yerine ge\u00e7en e-Fatura&#8217;n\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131n verilmesi halinde, al\u0131c\u0131 taraf\u0131ndan ayr\u0131ca bir e-\u0130rsaliye d\u00fczenlenmesi zorunlulu\u011fu bulunmay\u0131p, sevkiyat s\u00fcresince ta\u015f\u0131tta sat\u0131c\u0131 taraf\u0131ndan d\u00fczenlenmi\u015f e-\u0130rsaliye ya da irsaliye yerine ge\u00e7en \u00f6zellikteki e-Fatura&#8217;n\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131n bulundurulmas\u0131 yeterli g\u00f6r\u00fclmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse13\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;13. e-\u0130rsaliyelerde de D\u00fczenleme tarihinin yan\u0131nda &#8220;Sevk tarihi&#8221; nin de yer almas\u0131 zorunlu mudur? D\u00fczenlendi\u011fi g\u00fcn sevki i\u015flemi de ger\u00e7ekle\u015ftirilen durumlarda, sevk tarihinin e-\u0130rsaliye \u00fczerinde ayr\u0131ca doldurulmas\u0131, yer verilmesi zorunlu mudur?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse13\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Evet, matbu ka\u011f\u0131t ortamdaki sevk irsaliyelerinde oldu\u011fu gibi, elektronik ortamda d\u00fczenlenen e-\u0130rsaliyelerde de tanzim(d\u00fczenleme) tarihi yan\u0131nda ayr\u0131ca bir sevk tarihinin yer almas\u0131 zorunludur (VUK GT 253). Tanzim tarihi ile sevk tarihinin ayn\u0131 g\u00fcn olmas\u0131 halinde de bu tarihler ayr\u0131 ayr\u0131 e\u0130rsaliye&#8217;de yer alacakt\u0131r. Bu iki tarihten herhangi birine yer verilmeksizin d\u00fczenlenen sevk irsaliyeleri hi\u00e7 d\u00fczenlenmemi\u015f say\u0131larak \u00f6zel usuls\u00fczl\u00fck cezas\u0131 tatbik edilebilecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse14\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;14. D\u00fczenlenen e-\u0130rsaliye belgeleri G\u0130B taraf\u0131ndan muhafaza edilmekte midir? M\u00fckelleflerin ayr\u0131ca e-\u0130rsaliyeyi muhafaza etmesi gerekir mi? E-\u0130rsaliyelerin muhafazas\u0131 \u00fc\u00e7\u00fcnc\u00fc taraf kurum ve kurulu\u015flara yapt\u0131r\u0131labilir mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse14\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">D\u00fczenlenen belgelere ili\u015fkin olarak G\u0130B herhangi bir muhafaza hizmeti vermemektedir. Muhafaza ve ibraz m\u00fckellefin sorumlulu\u011funda olup, dileyen m\u00fckellefler muhafaza i\u015flemi i\u00e7in Ba\u015fkanl\u0131\u011f\u0131m\u0131zdan izin alan saklamac\u0131 kurulu\u015flar veya di\u011fer elektronik ar\u015fivleme hizmeti veren kurumlardan (datacenter vb.) hizmetten yararlanmalar\u0131 m\u00fcmk\u00fcnd\u00fcr. Di\u011fer kurum ve kurulu\u015flarda muhafaza i\u015flemi m\u00fckelleflerimizin iste\u011fine ba\u011fl\u0131 olup esas muhafaza sorumlulu\u011fu m\u00fckelleflerimizin kendisinde bulunmaktad\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse15\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;15. e-\u0130rsaliye hizmetinden yararlanmak i\u00e7in yap\u0131lan ba\u015fvurular i\u00e7in G\u0130B&#8217; e herhangi bir \u00fccret \u00f6demesi yap\u0131l\u0131r m\u0131?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse15\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye uygulamas\u0131na ili\u015fkin G\u0130B&#8217;e ba\u015fvuru i\u015flemi nedeniyle herhangi bir \u00fccret \u00f6denmesi s\u00f6z konusu de\u011fildir. Sadece elektronik ortamda ba\u015fvurular\u0131n ger\u00e7ekle\u015ftirilmesi amac\u0131yla temin edilecek elektronik imza veya mali m\u00fch\u00fcrlerin elektronik imza sa\u011flay\u0131c\u0131lar\u0131 ile T\u00fcbitak Kamu SM ye \u00fccret \u00f6denmektedir. Ba\u015fvuru i\u015flemlerinde G\u0130B PORTAL y\u00f6ntemi ile uygulamadan yararlanmak istedi\u011fini belirterek uygulamaya dahil olan m\u00fckelleflerin, G\u0130B PORTAL y\u00f6ntemini kullanma s\u00fcresinde de herhangi bir \u015fekilde G\u0130B&#8217;e bir \u00fccret \u00f6denmesi s\u00f6z konusu de\u011fildir, tamamen \u00fccretsizdir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse16\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;16. e-\u0130rsaliye uygulamas\u0131 i\u00e7in ayr\u0131 bir Mali M\u00fchr\u00fcn temin edilmesi zorunlu mudur?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse16\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye uygulamas\u0131na hali haz\u0131rda e-Fatura uygulamas\u0131ndan yararlanma iznine sahip olan kay\u0131tl\u0131 kullan\u0131c\u0131lar dahil olabilece\u011finden ve e-Fatura uygulamas\u0131 nedeniyle de ger\u00e7ek ki\u015filerin elektronik imzaya t\u00fczel ki\u015filerin de mali m\u00fch\u00fcre sahip olmas\u0131 nedeniyle, e-\u0130rsaliye uygulamas\u0131 i\u00e7in ayr\u0131 elektronik imza veya mali m\u00fch\u00fcr kullan\u0131lmas\u0131na gerek olmay\u0131p, mevcut imza ara\u00e7lar\u0131 kullan\u0131labilecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse17\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;17.Ger\u00e7ek ki\u015filer elektronik \u0130mzas\u0131n\u0131 veya mali m\u00fchr\u00fcn\u00fc kimlerden temin edebilir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse17\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Ger\u00e7ek ki\u015filerce kullan\u0131labilecek Elektronik \u0130mza ara\u00e7lar\u0131, Bilgi Teknolojileri Kurumu taraf\u0131ndan yetkilendirilen ve a\u015fa\u011f\u0131da linki verilen &#8220;Elektronik Sertifika Hizmet Sa\u011flay\u0131c\u0131lar\u0131&#8221; olarak belirtilen kurulu\u015flardan temin edilmesi gerekmektedir. Ancak Vergi Usul Kanunu ve Tebli\u011fleri ile hayata ge\u00e7irilen e-Fatura, e-\u0130rsaliye, e-Ar\u015fiv Fatura, e-Bilet, e-Serbest Meslek Makbuzu, e-M\u00fcstahsil Makbuzu, e-Defter uygulamalar kapsam\u0131nda kullan\u0131lmak \u00fczere T\u00fcbitak Kamu Sertifikasyon merkezinden MAL\u0130 M\u00dcH\u00dcR temin ederek de kullanmalar\u0131 m\u00fcmk\u00fcnd\u00fcr.&nbsp;<a href=\"https:\/\/www.btk.gov.tr\/elektronik-sertifika-hizmet-saglayicilari\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.btk.gov.tr\/elektronik-sertifika-hizmet-saglayicilari<\/a>&nbsp;<a href=\"http:\/\/mm.kamusm.gov.tr\/\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/mm.kamusm.gov.tr\/<\/a><\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse18\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;18. Ger\u00e7ek veya T\u00fczel Ki\u015filer MAL\u0130 M\u00dcH\u00dcR&#8217;\u00fc nas\u0131l temin eder?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse18\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Ger\u00e7ek veya T\u00fczel Ki\u015filer Vergi Usul Kanunu ve Tebli\u011fleri ile hayata ge\u00e7irilen e-Fatura, e-\u0130rsaliye, e-Ar\u015fiv Fatura, e-Bilet, e-Serbest Meslek Makbuzu, e-M\u00fcstahsil Makbuzu, e-Defter uygulamalar kapsam\u0131nda kullan\u0131lmak \u00fczere T\u00fcbitak Kamu Sertifikasyon merkezinden MAL\u0130 M\u00dcH\u00dcR temin ederek de kullanmalar\u0131 m\u00fcmk\u00fcnd\u00fcr.&nbsp;<a href=\"http:\/\/mm.kamusm.gov.tr\/\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/mm.kamusm.gov.tr\/<\/a><\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse19\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;19. \u00d6zel Entegrat\u00f6r kurulu\u015flardan e-\u0130rsaliye hizmetinden yararlan\u0131lacak olmas\u0131 halinde de mali m\u00fch\u00fcr veya elektronik imza al\u0131nma zorunlulu\u011fu var m\u0131d\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse19\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">\u00d6zel entegrat\u00f6r kurulu\u015flardan hizmet alarak elektronik belge uygulamalar\u0131ndan yararlanan m\u00fckelleflerimizin, kullan\u0131c\u0131 hesaplar\u0131n\u0131n a\u00e7\u0131lmas\u0131 ve kapat\u0131lmas\u0131 i\u015flemlerinde kullan\u0131lan HR.xml dosyas\u0131nin m\u00fckellef ve \u00f6zel entegrat\u00f6r kurulu\u015flarla birlikte kendilerine ait mali m\u00fch\u00fcr ya da elektronik imza ile imzalanmas\u0131 gerekti\u011finden, \u00f6zel entegrat\u00f6r kurulu\u015flardan hizmet alarak elektronik belge uygulamalar\u0131ndan yararlan\u0131lmas\u0131 durumunda da m\u00fckelleflerimizin kendilerine ait elektronik sertifikalara (elektronik imza veya mali m\u00fch\u00fcr) sahip olmas\u0131 gerekmektedir. Bununla birlikte e-\u0130rsaliye Uygulamas\u0131ndan \u00f6zel entegrat\u00f6r sistemi \u00fczerinden faydalanan m\u00fckellefler, uygulamaya dahil olup kullan\u0131c\u0131 hesaplar\u0131 \u00f6zel entegrat\u00f6rleri taraf\u0131ndan tan\u0131mland\u0131ktan sonra, d\u00fczenleyecekleri e-\u0130rsaliyelerde \u00f6zel entegrat\u00f6r\u00fcn\u00fcn mali m\u00fchr\u00fc ve zaman damgas\u0131n\u0131n kullan\u0131lmas\u0131n\u0131 \u00f6zel entegrat\u00f6r\u00fcnden talep edebilirler (487 SN VUK GT, 5 inci f\u0131kra). Bu durumda e-\u0130rsaliyelerde, \u00f6zel entegrat\u00f6r\u00fcn\u00fcn mali m\u00fchr\u00fc ve zaman damgas\u0131n\u0131n kullan\u0131lmas\u0131 da m\u00fcmk\u00fcn olabilecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse20\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;20. Sevk tarihi, irsaliye tarihi ile ayn\u0131 veya ileri bir tarih mi olmal\u0131d\u0131r? Yoksa irsaliye tarihinden daha ge\u00e7mi\u015f bir tarih olabilir mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse20\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye mal\u0131n sevki s\u0131ras\u0131nda yan\u0131nda bulundurulmas\u0131 gereken bir belge olup, mal\u0131n fiili sevkinde \u00f6nce d\u00fczenlenmesi gerekmektedir. \u0130rsaliye \u00fczerinde, irsaliyenin d\u00fczenlenme tarihine ilave olarak mal\u0131n fiili sevk tarihinin de belge \u00fczerinde g\u00f6sterilmesi gerekmektedir. Mal\u0131n fiili sevk tarihinin, irsaliyenin d\u00fczenlenme tarihinden \u00f6nce olmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse21\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;21. e-\u0130rsaliye uygulamas\u0131na dahil olmak isteyen ve e-Faturada entegrasyon y\u00f6ntemini kullanan m\u00fckellef, e-irsaliyede \u00f6zel entegrasyon y\u00f6ntemini se\u00e7ebilir mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse21\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Hali haz\u0131rda e-Fatura uygulamas\u0131na dahil olanlar, e-\u0130rsaliye uygulamas\u0131ndan, farkl\u0131 bir y\u00f6ntem ile de yararlanabilir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse22\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;22. e-\u0130rsaliye \u00f6zel entegrat\u00f6rl\u00fck izni almak isteyen m\u00fckellefler i\u00e7in ba\u015fvuru \u015fartlar\u0131 ve gerekli evraklar nelerdir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse22\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Halihaz\u0131rda Ba\u015fkanl\u0131ktan \u00f6zel entegrat\u00f6r olarak hizmet vermek i\u00e7in izin alan m\u00fckelleflerden, e-\u0130rsaliye \u00f6zel entegrat\u00f6rl\u00fc\u011f\u00fc izni almak isteyenlerin, taleplerini i\u00e7eren bir dilek\u00e7e ile posta yolu ile Ba\u015fkanl\u0131\u011fa ba\u015fvuruda bulunmas\u0131 ve ebelge.gib.gov.tr internet adresinde yer alan test plan\u0131na uygun olarak testleri ba\u015far\u0131 ile tamamlamas\u0131 gerekmektedir. S\u00f6z konusu testleri ba\u015far\u0131 ile tamamlayan m\u00fckelleflere e-irsaliye \u00f6zel entegrat\u00f6rl\u00fck izni verilerek ebelge.gib.gov.tr internet adresinde yay\u0131nlanacaklard\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse23\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;23. e-\u0130rsaliye uygulamas\u0131na ge\u00e7ildi\u011finde, \u015fubeler aras\u0131 d\u00fczenlenen ya da sadece i\u015flem g\u00f6rmek \u00fczere g\u00f6nderilen malzemeler i\u00e7in de e-\u0130rsaliye mi d\u00fczenlememiz gerekiyor?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse23\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye belgesi yeni bir belge t\u00fcr\u00fc olmay\u0131p, ka\u011f\u0131t ortamdaki \u201csevk irsaliyesi\u201d belgesi ile ayn\u0131 hukuki niteliklere sahiptir. Mevzuat gere\u011fi ka\u011f\u0131t ortam\u0131nda sevk irsaliyesi d\u00fczenlenmesini gerektiren her durumda (ka\u011f\u0131t ortamda da d\u00fczenlenmesine izin verilen durumlar hari\u00e7); ka\u011f\u0131t ortamdaki sevk irsaliyesi yerine e-\u0130rsaliye d\u00fczenlenmesi gerekmektedir. Bu nedenle ayn\u0131 i\u015fletmenin \u015fubeleri aras\u0131ndaki mal sevkiyatlar\u0131nda yada sadece i\u015flem g\u00f6rmek \u00fczere ba\u015fka m\u00fckelleflere g\u00f6nderilen malzeme sevkiyatlar\u0131nda normal \u015fartlarda (ka\u011f\u0131t irsaliye uygulamas\u0131 kapsam\u0131nda da) sevk irsaliyesi d\u00fczenlemesi gerekti\u011finden bu durumlarda sevk edenin e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 oldu\u011fu durumda d\u00fczenlenmesi gereken sevk irsaliyesi belgesi elektronik ortamda d\u00fczenlenecek e-\u0130rsaliye belgesi olmak zorundad\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse24\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;24. e-\u0130rsaliye D\u00fczenlendikten sonra, fiili mal sevkiyat\u0131 ba\u015flamadan \u00f6nce al\u0131c\u0131 mal\u0131 almaktan vazge\u00e7erse d\u00fczenlenen e-\u0130rsaliye ile ilgili ne gibi i\u015flem yap\u0131lacakt\u0131r? Al\u0131c\u0131 dan bir belge almak gerekir mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse24\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Al\u0131c\u0131 mal\u0131n fiili sevkinden \u00f6nce s\u00f6z konusu e-\u0130rsaliye&#8217;ye, uygulama \u00fczerinden &#8220;RED&#8221; \u0130rsaliye Yan\u0131t\u0131 g\u00f6nderebilir. Bu durumda e-\u0130rsaliye iptal edilmi\u015f say\u0131laca\u011f\u0131ndan ayr\u0131ca al\u0131c\u0131 taraf\u0131ndan bir belge d\u00fczenlenmesine gerek bulunmamaktad\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse25\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;25. Muhtelif m\u00fc\u015fteriler ibareli e-\u0130rsaliye d\u00fczenlenebilecek midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse25\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Al\u0131c\u0131s\u0131n\u0131n mal\u0131n sevki s\u0131ras\u0131nda bilinmedi\u011fi durumlarda, matbu sevk irsaliyesinde oldu\u011fu gibi, muhtelif m\u00fc\u015fteriler ad\u0131na olmak \u00fczere \u201cMuhtelif M\u00fc\u015fteriler\u201d tipinde e-\u0130rsaliye d\u00fczenlenecek olup, VKN\/TCKN alan\u0131na 5555555555 yaz\u0131lmak, Ad-Soyad\/unvan b\u00f6l\u00fcm\u00fcne \u201cmuhtelif m\u00fc\u015fteriler\u201d yaz\u0131lmak suretiyle e-\u0130rsaliye d\u00fczenlenecektir. Ayr\u0131ca mal\u0131n al\u0131c\u0131s\u0131n\u0131n biliniyor olmas\u0131yla birlikte, al\u0131c\u0131n\u0131n e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 olmad\u0131\u011f\u0131 durumda da matbu ka\u011f\u0131t sevk irsaliyesi yerine elektronik ortamda e-\u0130rsaliye d\u00fczenlenecektir. S\u00f6z konusu e-\u0130rsaliye do\u011frudan al\u0131c\u0131n\u0131n bilgilerine g\u00f6re d\u00fczenlenecektir. Bu hallerde d\u00fczenlenen e-\u0130rsaliyeler, kullan\u0131lan y\u00f6ntem ya da \u00f6zel entegrat\u00f6r\u00fcn sunmu\u015f oldu\u011fu sistem dahilinde \u201c3900892152\u201d VKN\u2019li \u201cGelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 e-\u0130rsaliye Sanal Al\u0131c\u0131\u201ds\u0131na g\u00f6nderilecektir. S\u00f6z konusu al\u0131c\u0131s\u0131n\u0131n e-\u0130rsaliye sistemine kay\u0131tl\u0131 olmad\u0131\u011f\u0131 durumlarda d\u00fczenlenen e-\u0130rsaliyeler al\u0131c\u0131s\u0131na sistem i\u00e7inden iletilmeyecek olup, d\u00fczenleyicisi taraf\u0131ndan di\u011fer elektronik ortamlar vas\u0131tas\u0131yla ya da ka\u011f\u0131t \u00e7\u0131kt\u0131 verilmek suretiyle teslim edilecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse26\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;26. Muhtelif m\u00fc\u015fterilere yap\u0131lan s\u0131cak sat\u0131\u015flarda teslim an\u0131nda e-\u0130rsaliye d\u00fczenlenmesinin teknik a\u00e7\u0131dan m\u00fcmk\u00fcn olmamas\u0131 halinde izlenecek yol nedir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse26\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">S\u00f6z konusu teslim \u015feklinde e-\u0130rsaliyenin teknik sebeplerle d\u00fczenlenememesi halinde; m\u00fc\u015fteriye \u00f6ncelikle matbu sevk irsaliyesi d\u00fczenlenecek ve bu irsaliye \u00fczerinde &#8220;e-\u0130rsaliye Ayr\u0131ca D\u00fczenlenecektir&#8221; ibaresine yer verilecektir. Bu \u015fekilde d\u00fczenlenen matbu sevk irsaliyelerinin e-\u0130rsaliye&#8217;ye en ge\u00e7 izleyen 2 g\u00fcn i\u00e7inde d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi zorunludur. Matbu sevk irsaliyesine istinaden daha sonradan d\u00fczenlenecek e-\u0130rsaliye&#8217;ler G\u0130B taraf\u0131ndan \u00f6zelle\u015ftirilen &#8220;MATBUDAN D\u00d6N\u00dc\u015eT\u00dcR\u00dcLEN E-\u0130RSAL\u0130YE&#8221; tipinde d\u00fczenlenmesi ve bu e-\u0130rsaliye belgesinin ilgili alan\u0131nda matbu ka\u011f\u0131t olarak d\u00fczenlenen sevk irsaliyesinin bilgisine (tarih, belge no) yer verilmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse27\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;27. Sat\u0131\u015fta m\u00fc\u015fteriye \u00f6ncelikle e-fatura d\u00fczenlenip, sevkiyat\u0131n daha sonradan ger\u00e7ekle\u015ftirilecek olmas\u0131 halinde izlenecek y\u00f6ntem nedir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse27\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">487 S\u0131ra Numaral\u0131 VUK Genel Tebli\u011finin 5 inci maddesinde &#8220;Sevki yap\u0131lacak mala ili\u015fkin olarak e-\u0130rsaliyenin d\u00fczenlenmesinden \u00f6nce e-Fatura d\u00fczenlenmi\u015f olmas\u0131 halinde, e-\u0130rsaliye \u00fczerinde e-Faturan\u0131n tarih ve belge numaras\u0131na da yer verilmesi zorunludur.&#8221; \u015feklinde a\u00e7\u0131klama yer almakta ve ayr\u0131ca VUK 173 S\u0131ra Nolu VUK Genel Tebli\u011finin C b\u00f6l\u00fcm\u00fcnde yer alan genel a\u00e7\u0131klamalar nedeniyle, sevkiyat i\u015fleminden \u00f6nce d\u00fczenlenen e-Faturalarda mal\u0131n daha sonra sevk edilece\u011finin de belirtilmesi gerekmektedir. Bu \u00e7er\u00e7evede; \u00f6nce d\u00fczenlenen e-Fatura da mal\u0131n sonradan sevk edilece\u011fi bilgisine, daha sonra d\u00fczenlenen e-\u0130rsaliye&#8217;nin ilgili alan\u0131nda ise \u00f6nceden d\u00fczenlenmi\u015f e-Faturan\u0131n tarih ve belge numaras\u0131na yer verilmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse28\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;28. Mal\u0131n fiili sevkinden \u00f6nce, fatura d\u00fczenlenmi\u015fse d\u00fczenlenecek faturada mal\u0131n fiili sevk tarihi ve irsaliye no&#8217;su alan\u0131 bo\u015f b\u0131rak\u0131labilir mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse28\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Mal\u0131n fiili sevk tarihi ile hangi irsaliye belgesi ile sevk edilece\u011fi faturan\u0131n d\u00fczenlenmesi an\u0131nda hen\u00fcz bilinmedi\u011finden, faturadaki ilgili alanlar bo\u015f b\u0131rak\u0131labilir. Ancak bu durumlarda, sonradan d\u00fczenlenecek e-\u0130rsaliye&#8217;nin ilgili alanlar\u0131nda \u00f6nceden d\u00fczenlenen e-Fatura&#8217;n\u0131n tarih ve belge numaras\u0131na yer verilmesi zorunludur. Sat\u0131lan mallara ili\u015fkin faturalar\u0131n mal\u0131n tesliminden \u00f6nce d\u00fczenlendi\u011fi ve mal\u0131n daha sonra sevk edildi\u011fi durumlarda; faturay\u0131 d\u00fczenleyenler faturada mal\u0131n daha sonra sevk edilece\u011fini belirteceklerdir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse29\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;29. Ma\u011fazada yap\u0131lan sat\u0131\u015flarda, al\u0131c\u0131n\u0131n kendi arac\u0131 ile mal\u0131 ma\u011fazadan kendi i\u015fyerine kendi sevk etmesi halinde, sat\u0131c\u0131 taraf\u0131ndan al\u0131c\u0131ya d\u00fczenlenen e\u0130rsaliye veya \u0130rsaliye yerine ge\u00e7en e-Fatura&#8217;n\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131, \u00d6KC e-Fatura bilgi fi\u015fi kullan\u0131labilir mi? Bu durumda al\u0131c\u0131 m\u0131 sevk irsaliyesi d\u00fczenleyecektir? Al\u0131c\u0131 e-\u0130rsaliye de ise kendine de e-\u0130rsaliye mi d\u00fczenleyecektir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse29\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Mevzuat h\u00fck\u00fcmlerine g\u00f6re irsaliye d\u00fczenleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc mal\u0131 ta\u015f\u0131yan\/ta\u015f\u0131tt\u0131rana verilmi\u015ftir. Bu kapsamda mal\u0131n al\u0131c\u0131s\u0131 taraf\u0131ndan ta\u015f\u0131nd\u0131\u011f\u0131\/ta\u015f\u0131tt\u0131r\u0131ld\u0131\u011f\u0131 durumda irsaliye belgesinin mal\u0131n al\u0131c\u0131s\u0131 taraf\u0131ndan d\u00fczenlenmesi gerekmektedir. Bu durumda sat\u0131c\u0131n\u0131n, sat\u0131\u015f i\u015flemini tevsik eden bir belge vermesi yeterli olup s\u00f6z konusu belge al\u0131c\u0131ya elektronik ortamda da iletilen e-Fatura ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 olabilece\u011fi gibi mevzuat\u0131n izin verdi\u011fi hallerde \u00d6KC&#8217;den d\u00fczenlenen e-Fatura Bilgi Fi\u015fi de olabilir. Bununla birlikte al\u0131c\u0131 ile sat\u0131c\u0131n\u0131n mutab\u0131k kalmas\u0131 ve sat\u0131c\u0131 taraf\u0131ndan e-\u0130rsaliye&#8217;nin (veya irsaliye yerine ge\u00e7en; e-Fatura&#8217;n\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131, e-Fatura bilgi Fi\u015finin) d\u00fczenlenmesi halinde al\u0131c\u0131n\u0131n e-\u0130rsaliye d\u00fczenlenmesine gerek bulunmamaktad\u0131r. Mal\u0131n sat\u0131c\u0131s\u0131 taraf\u0131ndan, al\u0131c\u0131ya e-\u0130rsaliye ya da irsaliye yerine ge\u00e7en e-Fatura&#8217;n\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131n verilmesi yeterli olacakt\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse30\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;30. e-\u0130rsaliye&#8217;nin sevkiyat\u0131n ba\u015flat\u0131ld\u0131\u011f\u0131 lokasyondaki altyap\u0131 ve teknik imkans\u0131zl\u0131klar( \u00f6rne\u011fin; internetin bulunmamas\u0131) nedeniyle mal\u0131n sevkinden \u00f6nce d\u00fczenlenmesinin m\u00fcmk\u00fcn olamad\u0131\u011f\u0131 hallerde izlenecek y\u00f6ntem nedir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse30\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliyenin, sevkiyat\u0131n ba\u015flat\u0131ld\u0131\u011f\u0131 lokasyondaki altyap\u0131 ve di\u011fer teknik imkans\u0131zl\u0131klar sebebiyle sevkiyat\u0131n ba\u015flat\u0131lmas\u0131ndan \u00f6nce d\u00fczenlenememesi halinde; m\u00fc\u015fteriye \u00f6ncelikle matbu sevk irsaliyesi d\u00fczenlenerek sevkiyat i\u015flemine ba\u015flanacak ancak bu suretle d\u00fczenlenecek matbu irsaliye \u00fczerinde &#8220;e-\u0130rsaliye Ayr\u0131ca D\u00fczenlenecektir&#8221; ibaresine yer verilecektir. Bu \u015fekilde d\u00fczenlenen matbu sevk irsaliyelerinin e-\u0130rsaliye&#8217;ye en ge\u00e7 izleyen 2 g\u00fcn i\u00e7inde d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi zorunludur. Matbu sevk irsaliyesine istinaden daha sonradan d\u00fczenlenecek e-\u0130rsaliye&#8217;ler G\u0130B tarf\u0131ndan \u00f6zelle\u015ftirilen &#8220;MATBUDAN D\u00d6N\u00dc\u015eT\u00dcR\u00dcLEN E-\u0130RSAL\u0130YE&#8221; tipinde d\u00fczenlenmesi ve bu e-\u0130rsaliye belgesinin ilgili alan\u0131nda matbu ka\u011f\u0131t olarak d\u00fczenlenen sevk irsaliyesinin bilgisine (tarih, belge no) yer verilmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse31\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;31. Ge\u00e7mi\u015f tarihli e-\u0130rsaliye d\u00fczenlenebilir mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse31\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Ge\u00e7mi\u015f tarihli e-\u0130rsaliye d\u00fczenlenmesi m\u00fcmk\u00fcn de\u011fildir. e-\u0130rsaliye sisteminde bununla ilgili k\u0131s\u0131t bulunmaktad\u0131r. E-\u0130rsaliye sistemine iletilen belgelerin fiili sevk tarihi e-\u0130rsaliye sistem tarihinden \u00f6nceki bir tarih olamaz. Ancak teknik imkans\u0131zl\u0131klar nedeniyle ilk olarak matbu ka\u011f\u0131t ortamda sevk irsaliyesinin d\u00fczenlendi\u011fi ve en ge\u00e7 izleyen 2 g\u00fcn i\u00e7inde &#8220;Matbudan D\u00f6n\u00fc\u015ft\u00fcr\u00fclen e-\u0130rsaliye&#8221; tipinde d\u00fczenlenen e-\u0130rsaliye&#8217;lerin d\u00fczenleme ve fiili sevk tarihleri matbu sevk irsaliyesi ile ayn\u0131 olmas\u0131 gerekti\u011finden ve e-\u0130rsaliye daha sonradan olu\u015fturuldu\u011fundan, bu durumla s\u0131n\u0131rl\u0131 olmak \u00fczere e-\u0130rsaliye sistem tarihinden ge\u00e7mi\u015f tarihli olarak d\u00fczenlenmesine izin verilebilecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse32\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;32. \u0130hracat i\u015flemlerine ait mal sevkiyatlar\u0131nda (i\u015fyerinden G\u00fcmr\u00fck yerine veya yurtd\u0131\u015f\u0131na kadarki s\u00fcre\u00e7te) sat\u0131c\u0131 e-\u0130rsaliye mi d\u00fczenleyecek?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse32\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye uygulamas\u0131, hali haz\u0131rda kay\u0131tl\u0131 kullan\u0131c\u0131lar aras\u0131nda d\u00fczenlenecek irsaliye belgesinin elektronik belge olarak d\u00fczenlenmesine ili\u015fkin olup, ihracat i\u015flemlerinde al\u0131c\u0131n\u0131n sisteme kay\u0131tl\u0131 kullan\u0131c\u0131 olmad\u0131\u011f\u0131 durumlarda e-\u0130rsaliye d\u00fczenlenmesi m\u00fcmk\u00fcn olmay\u0131p, bu durumda matbu ka\u011f\u0131t ,ka\u011f\u0131t ortamda sevk irsaliyesi, irsaliyeli fatura, e-Fatura\/e-Ar\u015fiv Faturan\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 d\u00fczenlenerek sevkiyat i\u015flemi belgelendirilecektir. \u0130hracat i\u015flemlerinin tekemm\u00fcl ettirilmesi i\u00e7in genel esaslar \u00e7er\u00e7evesinden g\u00fcmr\u00fck idaresine fatura vb. belgelerin de ibraz edilerek ger\u00e7ekle\u015ftirilece\u011fi de tabiidir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse33\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;33. e-\u0130rsaliye de mallar\u0131n fiyatlar\u0131 yer almak zorunda m\u0131d\u0131r? Mallar\u0131n fiyatlar\u0131na yer verilmesi ise ayr\u0131ca m\u00fcmk\u00fcn m\u00fcd\u00fcr?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse33\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Mevzuat\u0131m\u0131zda sevk irsaliye belgesi d\u00fczenlenirken mallar\u0131n fiyatlar\u0131na yer verilmesi zorunlulu\u011fu bulunmamaktad\u0131r. Bu nedenle e-\u0130rsaliye uygulamas\u0131nda da b\u00f6yle bir zorunluluk yoktur. Ancak sistemsel olarak, d\u00fczenlenecek e-\u0130rsaliyelerde mallar\u0131n fiyat bilgilerine de yer verilmesi m\u00fcmk\u00fcnd\u00fcr.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse34\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;34. e-\u0130rsaliye&#8217;ye konu mallar\u0131 &#8220;tam olarak&#8221; teslim alan al\u0131c\u0131 ne yapacakt\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse34\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye&#8217;ye konu mallar\u0131 tam olarak teslim alan al\u0131c\u0131, e-\u0130rsaliye sistemi \u00fczerinden &#8220;KABUL&#8221; irsaliye yan\u0131t\u0131 d\u00f6nebilece\u011fi gibi, herhangi bir yan\u0131t d\u00f6nme zorunlulu\u011fu da bulunmamaktad\u0131r. Sistemsel olarak 7 g\u00fcn i\u00e7inde herhangi bir yan\u0131t d\u00f6n\u00fclmemi\u015f e-\u0130rsaliye&#8217;lere konu mallar\u0131n al\u0131c\u0131lar\u0131 taraf\u0131ndan tam olarak teslim al\u0131nd\u0131\u011f\u0131 ve sat\u0131c\u0131lar\u0131 taraf\u0131ndan bu mallar\u0131n tamam\u0131 i\u00e7in e-Fatura d\u00fczenlenece\u011fi kabul edilmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse35\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;35. e-\u0130rsaliye&#8217;ye konu mallar\u0131 &#8220;eksik olarak&#8221; teslim alan al\u0131c\u0131 ne yapacakt\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse35\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye&#8217;ye konu mallar\u0131 &#8220;eksik olarak&#8221; teslim alan al\u0131c\u0131, istemesi halinde e-\u0130rsaliye sistemi \u00fczerinden &#8220;KISM\u0130 KABUL&#8221;irsaliye yan\u0131t\u0131 ile sat\u0131c\u0131ya fiilen teslim ald\u0131\u011f\u0131 mal miktar\u0131n\u0131 bildiren bir yan\u0131t d\u00f6nebilir. Sistemsel olarak 7 g\u00fcn i\u00e7inde herhangi bir yan\u0131t d\u00f6n\u00fclmemi\u015f e-\u0130rsaliye&#8217;lere konu mallar\u0131n al\u0131c\u0131lar\u0131 taraf\u0131ndan tam olarak teslim al\u0131nd\u0131\u011f\u0131 ve sat\u0131c\u0131lar\u0131 taraf\u0131ndan bu mallar\u0131n tamam\u0131 i\u00e7in fatura d\u00fczenlenece\u011fi kabul edilmektedir. Bu nedenle, irsaliye ile e-Faturan\u0131n uyumumun sa\u011flanmas\u0131 bak\u0131m\u0131ndan al\u0131c\u0131 taraf\u0131ndan sistem \u00fczerinden bir yan\u0131t\u0131n d\u00f6n\u00fclmedi\u011fi durumlarda, fiilen teslim al\u0131nan mal miktar\u0131n\u0131n al\u0131c\u0131 ve sat\u0131c\u0131 aras\u0131nda tanzim olunan harici di\u011fer belgelerle (Teslim\/Tesell\u00fcm belgeleri,tutanak, makbuz vb. belgelerle &#8211; e-\u0130rsaliyenin ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 \u00fczerine al\u0131nacak notlar ve imzalar da s\u00f6z konusu belgeler yerine kullan\u0131labilir.-) tevsik ve ispat olunmas\u0131 ve ilgili makamlara istenildi\u011finde ibraz edilebilir \u015fekilde muhafaza edilmesi gerekmektedir.Fiilen teslim edilen\/al\u0131nan mal miktar\u0131n\u0131 g\u00f6steren harici belgelerin sat\u0131c\u0131 ve al\u0131c\u0131 a\u00e7\u0131s\u0131ndan ispat i\u015flemlerinde tevsik edici belge olarak kullan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. Al\u0131c\u0131s\u0131 taraf\u0131ndan fiilen teslim al\u0131nmayan mallar i\u00e7in, sat\u0131c\u0131ya ayr\u0131 bir e\u0130rsaliye&#8217;nin al\u0131c\u0131 taraf\u0131ndan ayr\u0131ca d\u00fczenlenmesi gerekti\u011fi de tabiidir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse36\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;36. Sevk irsaliyesine konu mallar\u0131n sat\u0131c\u0131 taraf\u0131ndan ta\u015f\u0131nd\u0131\u011f\u0131 hallerde, al\u0131c\u0131n\u0131n veya g\u00f6revlisinin i\u015fyerinde bulunmamas\u0131 halinde, teslimat yap\u0131lamamas\u0131 halinde, mallar\u0131n sat\u0131c\u0131n\u0131n i\u015fletmesine geri gelmesi s\u00fcrecinde sat\u0131c\u0131 taraf\u0131ndan yeniden bir e-\u0130rsaliye d\u00fczenlenecek midir? Yoksa ilk e-\u0130rsaliye belgesi ile mallar i\u015fletmeye geri getirilebilir mi? S\u00f6z konusu mallar\u0131n al\u0131c\u0131s\u0131na daha sonra tekrar sevk edilmesi durumunda ilk d\u00fczenlenmi\u015f irsaliye belgesi kullan\u0131labilir mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse36\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Evet, e-\u0130rsaliye ye konu mallar\u0131n al\u0131c\u0131s\u0131na teslim edilemedi\u011fi ve sat\u0131c\u0131s\u0131 taraf\u0131ndan i\u015fletmesine geri getirilmesini gerektiren bir durumun olu\u015fmas\u0131 halinde a\u015fa\u011f\u0131da belirtilen \u015fekilde yeni sevk irsaliyesinin d\u00fczenlenmesi gerekmektedir. \u0130lk d\u00fczenlenmi\u015f e-\u0130rsaliye ile mallar\u0131n tekrar sat\u0131c\u0131n\u0131n i\u015fletmesine geri getirilmesinde kullan\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir: a) Sat\u0131c\u0131n\u0131n teknik altyap\u0131s\u0131n\u0131n elvermesi halinde sat\u0131c\u0131 kendisine (al\u0131c\u0131 adresinden sat\u0131c\u0131 adresine olmak \u00fczere) yeni bir e-\u0130rsaliye d\u00fczenleyecek ve bu e-\u0130rsaliye \u00fczerinde ilk e-\u0130rsaliye bilgisine ve mallar\u0131n i\u015fletmesine al\u0131c\u0131ya teslimat yap\u0131lamad\u0131\u011f\u0131 gerek\u00e7esi ile geri g\u00f6t\u00fcr\u00fclmek \u00fczere d\u00fczenlendi\u011fini belirten, a\u00e7\u0131klamaya e-\u0130rsaliyenin not a\u00e7\u0131klama alan\u0131nda yer verilecektir. b) Sat\u0131c\u0131n\u0131n teknik altyap\u0131s\u0131n\u0131n e-\u0130rsaliye d\u00fczenlenmesine elvermemesi halinde ise bu durumda sat\u0131c\u0131 kendisine yeni matbu sevk irsaliyesi d\u00fczenleyecek ve bu irsaliye \u00fczerinde al\u0131c\u0131ya d\u00fczenlenmi\u015f ilk e-\u0130rsaliye belgesinin bilgisine (tarih, belge no) ve mallar\u0131n i\u015fletmesine al\u0131c\u0131ya teslimat yap\u0131lmad\u0131\u011f\u0131 gerek\u00e7esi ile geri g\u00f6t\u00fcr\u00fclmek \u00fczere d\u00fczenlendi\u011fini belirten a\u00e7\u0131klamaya yer verilecektir. E-\u0130rsaliye tarihinin, e-\u0130rsaliye uygulamas\u0131(sisteminin) tarihinden \u00f6nce olamayaca\u011f\u0131 ilkesi nedeniyle, geri getirilen mallar\u0131n al\u0131c\u0131s\u0131na daha sonra tekrar sevk edilmesi halinde yeni bir e-\u0130rsaliye&#8217;nin d\u00fczenlenmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse37\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;37. Lojistik merkezinde sat\u0131c\u0131ya ait depolanan mallar\u0131n, lojistik merkezine ait ara\u00e7lar ile sat\u0131c\u0131n\u0131n verece\u011fi talimatla bir al\u0131c\u0131ya sevk edilece\u011fi zaman, sevk irsaliyesini kim d\u00fczenleyecek? Lojistik merkezi ta\u015f\u0131ma irsaliyesi ile birlikte ayr\u0131ca e-\u0130rsaliye mi d\u00fczenleyecek? Yoksa e-\u0130rsaliye yi mal\u0131n sat\u0131c\u0131s\u0131 m\u0131 d\u00fczenleyecek? Ya da sadece ta\u015f\u0131ma irsaliyesi ile mal\u0131n lojistik depodan al\u0131c\u0131ya ula\u015ft\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcn m\u00fcd\u00fcr?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse37\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Sat\u0131c\u0131ya ait mallar\u0131n lojistik merkezine teslimat\u0131n\u0131 kim ger\u00e7ekle\u015ftiriyorsa (sat\u0131c\u0131n\u0131n kendisi veya lojistik merkezi) sevk irsaliyesi d\u00fczenleyecektir. Lojistik merkezinde depolanmakta olan sat\u0131c\u0131ya ait mallar\u0131n, sat\u0131c\u0131n\u0131n lojistik merkezine verece\u011fi talimatla, lojistik merkezi taraf\u0131ndan di\u011fer al\u0131c\u0131lara ger\u00e7ekle\u015ftirilecek sevkiyat i\u015flemlerinde a\u015fa\u011f\u0131da belirtilen senaryolardan birine g\u00f6re i\u015flemlerin sonu\u00e7land\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. &nbsp;&nbsp;<strong>I. SENARYO ad\u0131mlar\u0131:<\/strong><\/p>\n<ol>\n<li>Sat\u0131c\u0131 e-\u0130rsaliye&#8217;yi Al\u0131c\u0131ya d\u00fczenler (Sevkiyat ba\u015flang\u0131\u00e7 yeri lojistik merkezi, biti\u015f yeri al\u0131c\u0131 adresi)<\/li>\n<li>Sat\u0131c\u0131 al\u0131c\u0131ya d\u00fczenledi\u011fi e-\u0130rsaliye&#8217;nin bir \u00f6rne\u011fini Lojistik merkezine haricen iletir.<\/li>\n<li>Lojistik Merkezi Sat\u0131c\u0131n\u0131n d\u00fczenledi\u011fi e-\u0130rsaliye belgesi ile birlikte kendisinin d\u00fczenleyece\u011fi TA\u015eIMA \u0130RSAL\u0130YES\u0130 ile al\u0131c\u0131ya mallar\u0131 sevkiyat\u0131 ger\u00e7ekle\u015ftirir.<\/li>\n<li>Lojistik Merkezi al\u0131c\u0131ya ger\u00e7ekle\u015ftirilen fiili teslimat bilgisini sat\u0131c\u0131ya haricen iletir.<\/li>\n<li>Al\u0131c\u0131 e-\u0130rsaliye sistemi \u00fczerinden fiili teslimat bilgisini e-\u0130rsaliye yan\u0131t\u0131 ile iletebilir. \u0130letmezse tam olarak teslim alm\u0131\u015f say\u0131l\u0131r.<\/li>\n<li>Sat\u0131c\u0131 kendisine ula\u015fan fiili teslimat bilgilerine g\u00f6re al\u0131c\u0131ya 7 g\u00fcnl\u00fck s\u00fcre i\u00e7inde e-Fatura&#8217;y\u0131 d\u00fczenler<\/li>\n<\/ol>\n<p><strong>II. SENARYO ad\u0131mlar\u0131:<\/strong><\/p>\n<ol>\n<li>Lojistik Merkezi, e-\u0130rsaliye&#8217;yi Al\u0131c\u0131ya d\u00fczenler (Sevkiyat ba\u015flang\u0131\u00e7 yeri lojistik merkezi, biti\u015f yeri al\u0131c\u0131 adresi, Mal\u0131n sat\u0131c\u0131s\u0131 bilgisine de yer vererek- Belgeyi d\u00fczenleyen lojistik merkezi olup, X sat\u0131c\u0131n\u0131n mal\u0131n\u0131n Y al\u0131c\u0131s\u0131na, lojistik merkezinden al\u0131c\u0131 adresine sevk edildi\u011fini g\u00f6steren \u015fekilde. Z\u0130NRC\u0130R TESL\u0130M \u0130RSAL\u0130YE \u00d6RNE\u011e\u0130 dir. )<\/li>\n<li>Lojistik Merkezi TA\u015eIMA \u0130RSAL\u0130YE&#8217; si d\u00fczenler. Bu ta\u015f\u0131ma irsaliyesi ile 1. ad\u0131mda d\u00fczenlenen e-\u0130rsaliye bilgisi de ili\u015fkilendirilerek, sevkiyat\u0131 ba\u015flat\u0131r.<\/li>\n<li>Al\u0131c\u0131 e-\u0130rsaliye sistemi \u00fczerinden fiili teslimat bilgisini e-\u0130rsaliye yan\u0131t\u0131 ile lojistik merkezine iletebilir. \u0130letmezse tam olarak teslim alm\u0131\u015f say\u0131l\u0131r.<\/li>\n<li>Lojistik Merkezi fiili teslimat bilgisini ve al\u0131c\u0131 taraf\u0131ndan e-\u0130rsaliye sistemi \u00fczerinden kendisine iletilen e-\u0130rsaliye yan\u0131t\u0131 bilgilerini SATICI&#8217; ya iletir.<\/li>\n<li>Sat\u0131c\u0131 kendisine ula\u015fan fiili teslimat bilgilerine g\u00f6re al\u0131c\u0131ya 7 g\u00fcnl\u00fck s\u00fcre i\u00e7inde eFatura&#8217;y\u0131 d\u00fczenler.<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse38\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;38. M\u00fckelleflerin, \u00f6zel entegrat\u00f6r\u00fcn veya G\u0130B&#8217;in e-\u0130rsaliye ilgili sistemlerinde ar\u0131za, bak\u0131m, kesinti veya di\u011fer m\u00fccbir sebep hallerinde mal sevkiyat\u0131 i\u015flemleri ne \u015fekilde belgelendirilecektir? Bu s\u00fcre boyunca ka\u011f\u0131t ortamda irsaliye d\u00fczenlenebilecek midir? Ka\u011f\u0131t ortamda d\u00fczenlenen bu irsaliyelerin e-\u0130rsaliye sistemine daha sonra girme zorunlulu\u011fu var m\u0131d\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse38\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">487 S\u0131ra Numaral\u0131 VUK Genel Tebli\u011finin 9.maddesinin 7 numaral\u0131 bendinde a\u015fa\u011f\u0131daki a\u00e7\u0131klama yap\u0131lm\u0131\u015ft\u0131r. Bu Tebli\u011fde belirtilen elektronik belgeleri d\u00fczenleme yetkisi bulunan m\u00fckelleflerin, sistemlerinde ar\u0131za veya kesinti meydana gelmesi veya di\u011fer m\u00fccbir sebep durumlar\u0131nda, d\u00fczenlenmek \u00fczere yeterli miktarda matbu belgeleri bulundurmalar\u0131 zorunludur. Bu \u015fekilde belge d\u00fczenlemek istisnai bir uygulama olup, belge d\u00fczenlemeye ba\u015flamadan \u00f6nce Ba\u015fkanl\u0131\u011fa konu hakk\u0131nda bilgi verilmesi ve s\u00fcreklilik arz etmemesi gerekmektedir. S\u00fcreklilik arz etmesi halinde, uygulamalardan kendi bilgi i\u015flem sistemlerinin entegrasyonu y\u00f6ntemi ile yararlanan m\u00fckelleflerin, entegrasyon izinleri Ba\u015fkanl\u0131k\u00e7a iptal edilebilecek olup, G\u0130B Portal hesaplar\u0131 otomatik olarak a\u00e7\u0131lacakt\u0131r. Bu durum entegrasyon izni iptal edilen m\u00fckelleflerin, iznin iptalinden sonra, uygulamalardan \u00f6zel entegrat\u00f6rlerin bilgi i\u015flem sistemleri arac\u0131l\u0131\u011f\u0131 ile yararlanmalar\u0131na engel te\u015fkil etmez. Buna g\u00f6re; ar\u0131za, bak\u0131m, kesinti veya di\u011fer m\u00fccbir sebep hallerinde mal sevkiyat\u0131 i\u015flemleri matbu ka\u011f\u0131t ortamdaki sevk irsaliyeleri ile belgelendirilerek ger\u00e7ekle\u015ftirilecektir. M\u00fcnhas\u0131ran bu durumlarda d\u00fczenlenen ka\u011f\u0131t ortamdaki matbu sevk irsaliyesinin daha sonradan e-\u0130rsaliye sistemine girme zorunlulu\u011fu bulunmamaktad\u0131r. Ancak bu \u015fekilde belge d\u00fczenlemek istisnai durum olup, matbu belge d\u00fczenlenmeye ba\u015flanmadan \u00f6nce G\u0130B&#8217; e bilgi verilmesi gerekmektedir. Ancak m\u00fccbir sebepler d\u0131\u015f\u0131ndaki ve bu k\u0131lavuzda belirtilen istisnai di\u011fer durumlarda matbu sevk irsaliyesi d\u00fczenlenmesine izin verilen hallerde d\u00fczenlenen matbu sevk irsaliyelerinin en ge\u00e7 izleyen 2 g\u00fcn i\u00e7inde e-\u0130rsaliye ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi mecburiyeti devam etmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse39\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;39. \u0130nternet ba\u011flant\u0131lar\u0131nda kopma vb. di\u011fer m\u00fccbir sebepleri olu\u015ftu\u011funda e-\u0130rsaliye yerine ka\u011f\u0131t ortam\u0131nda sevk irsaliyesi d\u00fczenlenebilecek midir? S\u00f6z konusu durumlar\u0131 m\u00fckellef nas\u0131l tevsik etmesi istenecektir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse39\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">7143 Say\u0131l\u0131 Kanunun 12 nci maddesiyle de\u011fi\u015fen 213 Say\u0131l\u0131 Vergi Usul Kanununun 353 \u00fcnc\u00fc maddesine &#8220;Maliye Bakanl\u0131\u011f\u0131nca belirlenen zorunlu haller hari\u00e7 olmak \u00fczere&#8221; ibaresi eklenmi\u015f ve s\u00f6z konusu zorunlu haller 494 S\u0131ra no.lu VUK genele Tebli\u011finde a\u00e7\u0131klanm\u0131\u015ft\u0131r. Belirtilen zorunlu haller de e-\u0130rsaliye yerine matbu ka\u011f\u0131t sevk irsaliyesi d\u00fczenlenmesi de m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse40\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;40. Hedeften sistem yan\u0131t\u0131 gelmedi\u011fi durumda (al\u0131c\u0131 taraf\u0131ndan sistem yan\u0131t\u0131 gelmedi\u011finde, iletilemedi\u011finde) sevkiyat\u0131n ka\u011f\u0131t irsaliye ile yap\u0131lmas\u0131 m\u00fcmk\u00fcn olacak m\u0131d\u0131r? G\u0130B sistemleri bu \u015fekilde sistem \u00fczerinden bir d\u00f6n\u00fc\u015f yapabilecek midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse40\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">487 S\u0131ra No.lu VUK Genel Tebli\u011finin a\u015fa\u011f\u0131daki belirtilen a\u00e7\u0131klamalar\u0131na g\u00f6re i\u015flem yap\u0131laca\u011f\u0131ndan ka\u011f\u0131t irsaliyeye g\u00f6re i\u015flem yap\u0131lmas\u0131 s\u00f6z konusu olmayacakt\u0131r. Mal\u0131n sevkiyat\u0131na ba\u015flan\u0131lmas\u0131 i\u00e7in al\u0131c\u0131 taraf\u0131ndan sistem yan\u0131t\u0131n\u0131n d\u00f6n\u00fclmesi beklenmeyecek, sadece e-\u0130rsaliye&#8217; nin G\u0130B sistemlerine iletilmi\u015f olmas\u0131 yeterli olacakt\u0131r. e-\u0130rsaliyenin mal\u0131n fiili sevkinden \u00f6nce (al\u0131c\u0131s\u0131n\u0131n hen\u00fcz belli olmad\u0131\u011f\u0131 ve mal\u0131n fiili sevki s\u0131ras\u0131nda muhtelif m\u00fc\u015fteriler ad\u0131na ka\u011f\u0131t ortamda irsaliye d\u00fczenlenmesi ve mal\u0131n as\u0131l muhatab\u0131na teslimi s\u0131ras\u0131nda d\u00fczenlenecek e-\u0130rsaliyeler hari\u00e7 olmak \u00fczere) d\u00fczenlenmesi ve Ba\u015fkanl\u0131k sistemlerine ba\u015far\u0131l\u0131 olarak iletilmesi mal\u0131n fiili sevki i\u00e7in yeterli olup, bununla birlikte d\u00fczenlenen e-\u0130rsaliyenin Ba\u015fkanl\u0131k sistemleri \u00fczerinden al\u0131c\u0131s\u0131na ba\u015far\u0131l\u0131 bir \u015fekilde iletilmesi gerekti\u011fi tabiidir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse41\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;41. Ba\u015fka m\u00fckelleflere teslim edilmek \u00fczere \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara talimat vererek mal sevk ettirilmesi durumunda (Zincirleme Teslimlerde) e-\u0130rsaliye d\u00fczenlenmesi m\u00fcmk\u00fcn m\u00fcd\u00fcr? Sat\u0131c\u0131, sevk eden ve al\u0131c\u0131 bilgileri nas\u0131l ve irsaliyenin hangi alan\u0131na yaz\u0131lacakt\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse41\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\"><strong>\u00d6rnek:<\/strong>&nbsp;Toptanc\u0131 (A), m\u00fc\u015fterisi olan perakendeci (C) ye teslim edilmek \u00fczere imalat\u00e7\u0131 (B) ye talimat vererek kendi ad\u0131na mal sevkiyat\u0131 yap\u0131lmas\u0131n\u0131 istemektedir. Bu \u00f6rnekte (C) ye kar\u015f\u0131 esas sat\u0131c\u0131 (A) d\u0131r. (B) ise (A) ya kar\u015f\u0131 sat\u0131c\u0131 durumundad\u0131r. Ancak, mal\u0131 (A) yerine (C) ye teslim etmektedir. Buna g\u00f6re, 167 s\u0131ra say\u0131l\u0131 Vergi Usul Kanunu Genel Tebli\u011finin 6\/a maddesinde a\u00e7\u0131kland\u0131\u011f\u0131 gibi, mal\u0131n al\u0131c\u0131 (C) ye teslim edilmek \u00fczere (B) taraf\u0131ndan ta\u015f\u0131nd\u0131\u011f\u0131 veya ta\u015f\u0131tt\u0131r\u0131ld\u0131\u011f\u0131 hallerde (B), bir n\u00fcshas\u0131 kendinde kalacak ve di\u011fer n\u00fcshas\u0131 (C) ye g\u00f6nderilecek \u015fekilde sevk irsaliyesi d\u00fczenleyecek ayr\u0131ca kendinde kalan n\u00fcshas\u0131n\u0131n bir (\u00f6rne\u011fini) fotokopisini de (A) ya g\u00f6nderecektir. Sevk irsaliyesinin m\u00fc\u015fteriler b\u00f6l\u00fcm\u00fcne ise (A) ad\u0131na (C) ye teslim edilmek \u00fczere ibaresini yazacakt\u0131r. Daha sonra, (B) taraf\u0131ndan (A) ya ve (A) taraf\u0131ndan da (C) ye d\u00fczenlenecek sat\u0131\u015f faturalar\u0131na, (B) taraf\u0131ndan d\u00fczenlenmi\u015f sevk irsaliyesinin tarih ve numaras\u0131 yaz\u0131lmak suretiyle, mal al\u0131m sat\u0131m\u0131na ili\u015fkin belgeler d\u00fczenlenmi\u015f olacakt\u0131r. Zincirleme teslimlerde de, nihai teslimat\u0131 yap\u0131lan al\u0131c\u0131n\u0131n e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 olmas\u0131 halinde e-\u0130rsaliyenin d\u00fczenlenmesi m\u00fcmk\u00fcnd\u00fcr.&nbsp;<strong>Di\u011fer bir \u00f6rnek:<\/strong>&nbsp;Otomotiv Sat\u0131\u015f bayii (X), m\u00fc\u015fterisi (Y)&#8217;ye teslim edilmesi gereken otomobili, Fabrikas\u0131 (Z)&#8217;ye talimat vererek, fabrika taraf\u0131ndan do\u011frudan m\u00fc\u015fteri (Y) ye teslim edilmesi isteniyor. Fabrika Z, Sat\u0131\u015f Bayii X&#8217;e mal sat\u0131yor (ve fatura d\u00fczenleyecek), Bayi X m\u00fc\u015fteri, Z&#8217;ye mal sat\u0131yor (ve fatura d\u00fczenleyecek). Fabrika Z, M\u00fc\u015fteri Y ad\u0131na irsaliye d\u00fczenleyecek olup bu irsaliye \u00fczerinde Bayii X ad\u0131na M\u00fc\u015fteri Z&#8217;ye teslim edilmek \u00fczere ibaresine yazacakt\u0131r. Bu irsaliye Fabrika Z taraf\u0131ndan m\u00fc\u015fteri Y&#8217;ye e-\u0130rsaliye uygulamas\u0131 \u00fczerinden iletilecek olup, bayii X e ise harici elektronik y\u00f6ntemle bir \u00f6rne\u011fi iletilecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse42\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;42. Mal\u0131n al\u0131c\u0131s\u0131 taraf\u0131ndan sat\u0131c\u0131s\u0131na verilen talimatla, mallar\u0131n al\u0131c\u0131n\u0131n m\u00fc\u015fterisi durumunda bulunan 3 \u00fcnc\u00fc taraflara teslim edilmesi gerekti\u011fi hallerde sevk irsaliyesi ne \u015fekilde d\u00fczenlenecektir? Sevk irsaliyesi esas itibariyle faturan\u0131n d\u00fczenlenece\u011fi m\u00fckellefe mi yoksa teslimat\u0131n yap\u0131laca\u011f\u0131 m\u00fckellefe mi d\u00fczenlenmesi gerekmektedir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse42\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Genel prensip itibariyle sevk irsaliyesi kendisine fatura d\u00fczenlenecek al\u0131c\u0131lar\u0131 ad\u0131na d\u00fczenlenmesi gerekmektedir. Al\u0131c\u0131lar\u0131 taraf\u0131ndan verilen talimat ile mal sevkiyat\u0131n\u0131n kendilerine teslim edilmeden do\u011frudan m\u00fc\u015fterisi durumunda bulunan 3&#8217;\u00fcnc\u00fc taraflara teslimat\u0131n yap\u0131lmas\u0131 istendi\u011finde, al\u0131c\u0131 ad\u0131na d\u00fczenlenecek e-\u0130rsaliye&#8217;de bu konuda ilave a\u00e7\u0131klamalara ve teslimat\u0131n yap\u0131laca\u011f\u0131 3 \u00fcnc\u00fc taraf\u0131n bilgilerine yer verilecektir. \u0130rsaliye 3\u00fcnc\u00fc taraf ad\u0131na d\u00fczenlenmeyecek olup, sevkiyat\u0131 ger\u00e7ekle\u015ftirenin al\u0131c\u0131s\u0131 durumundaki ki\u015fi\/tarafa d\u00fczenlenecektir. A\u015fa\u011f\u0131da yer verilen \u00f6rneklerle izlenmesi gereken usul ve esaslara yer verilmi\u015ftir. \u00d6rnek 1: \u0130malat\u00e7\u0131 (B) (e-\u0130rsaliye&#8217;de) (Toptanc\u0131 A&#8217;n\u0131n sat\u0131c\u0131s\u0131, Toptanc\u0131 A&#8217;ya fatura kesecek) (Mal\u0131 sevk eden ve irsaliye d\u00fczenlemesi gerekendir) Toptanc\u0131 (A) (e-\u0130rsaliye&#8217;de) (\u0130malat\u00e7\u0131 B nin al\u0131c\u0131s\u0131, B nin fatura kesece\u011fi ki\u015fi) (Perakendeci C&#8217;ye fatura kesecek olan ki\u015fidir) Perakendeci (C ) (e-\u0130rsaliye&#8217;de veya de\u011fil) (Toptanc\u0131 A&#8217;n\u0131n al\u0131c\u0131s\u0131d\u0131r, Toptanc\u0131 A buna fatura kesecektir) e-\u0130rsaliye sevkiyat\u0131 ba\u015flatan \u0130malat\u00e7\u0131 (B) taraf\u0131ndan, Toptanc\u0131 (A)&#8217;ya d\u00fczenlenecektir. Bu e-\u0130rsaliye&#8217;de (C) perakendecisi teslimat\u0131n yap\u0131laca\u011f\u0131 ikincil m\u00fckellef olarak yer alacakt\u0131r. \u0130rsaliye \u00fczerinde &#8220;&#8221; &#8230;(A) ad\u0131na &#8230;.(C)&#8217;ye teslime edilmek \u00fczere&#8221;&#8221; ibaresi yaz\u0131lacakt\u0131r. \u0130malat\u00e7\u0131 (B) taraf\u0131ndan d\u00fczenlenen bu e-\u0130rsaliye, hem B taraf\u0131ndan toptanc\u0131 A&#8217;ya kesilecek faturada, hem de toptanc\u0131 (A) taraf\u0131ndan perakendeci C&#8217;ye kesilecek faturada irsaliye bilgisi olarak yer verilecektir. \u00d6rnek-2: Otomotiv Fabrikas\u0131(Z) (e-\u0130rsaliye&#8217;de) (Otomotiv Sat\u0131\u015f Bayii X&#8217;in sat\u0131c\u0131s\u0131 ve Bayiye fatura kesecek) (Mal\u0131 sevk eden ve irsaliye d\u00fczenlemesi gerekendir) Sat\u0131\u015f Bayii (X) (e-\u0130rsaliye&#8217;de) (Fabrika (Z)&#8217;nin al\u0131c\u0131s\u0131, Fabrika taraf\u0131ndan kendisine fatura kesilecek ki\u015fi) (M\u00fc\u015fteri Y&#8217;ye fatura kesecek olan ki\u015fidir) M\u00fc\u015fteri (Y) (e-\u0130rsaliye&#8217;de veya de\u011fil) (Toptanc\u0131 A&#8217;n\u0131n al\u0131c\u0131s\u0131d\u0131r, Toptanc\u0131 A buna fatura kesecektir) e-\u0130rsaliye sevkiyat\u0131 ba\u015flatan Fabrika (Z) taraf\u0131ndan, Bayisi (X)&#8217;e d\u00fczenlenecektir. Bu e\u0130rsaliye&#8217;de (Y) m\u00fc\u015fterisinin teslimat\u0131n yap\u0131laca\u011f\u0131 ikincil m\u00fckellef\/ki\u015fi olarak yer alacakt\u0131r. e-\u0130rsaliye \u00fczerinde &#8221; &#8230;(X) ad\u0131na &#8230;.(Y)&#8217;ye teslim edilmek \u00fczere&#8221; ibaresi yaz\u0131lacakt\u0131r. Fabrika (Z) taraf\u0131ndan d\u00fczenlenen bu e-\u0130rsaliye, hem fabrika Z taraf\u0131ndan X bayiine kesilecek faturada, hem de Bayii (X) taraf\u0131ndan m\u00fc\u015fteri Y&#8217;ye kesilecek faturada irsaliye bilgisi olarak yer verilecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse43\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;43. e-\u0130rsaliye de mallar\u0131n GT\u0130P no&#8217;lar\u0131n\u0131n yaz\u0131lma zorunlulu\u011fu var m\u0131d\u0131r? E\u011fer GTP\u0130P kodu yaz\u0131lmas\u0131 istenirse e-\u0130rsaliye deki hangi alana yaz\u0131lacakt\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse43\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">\u0130hracat i\u015flemlerine y\u00f6nelik d\u00fczenlenen sevk irsaliyeleri, m\u00fc\u015fterinin yurtd\u0131\u015f\u0131nda olmas\u0131 nedeniyle genel olarak e-\u0130rsaliye uygulamas\u0131 kapsam\u0131nda de\u011fildir. Ancak T\u00fcrkiye&#8217;de de vergi m\u00fckellefiyeti de bulunan serbest b\u00f6lgedeki al\u0131c\u0131lar\u0131n e-\u0130rsaliye uygulamas\u0131na da kay\u0131tl\u0131 oldu\u011fu durumda bunlara y\u00f6nelik mal sevkiyat\u0131 i\u015flemlerinde e-\u0130rsaliye d\u00fczenlenmesi gerekecektir. \u0130hracat i\u015flemleri esas itibariyle fatura belgesine istinaden y\u00fcr\u00fct\u00fclece\u011fi ve faturalarda GT\u0130P nosu zorunlu olarak bulunacak olmakla birlikte, e-\u0130rsaliyelerde GT\u0130P no&#8217;suna yer verilmesi zorunlulu\u011fu bulunmamaktad\u0131r. Ancak e-\u0130rsaliyede s\u00f6z konusu bilginin yaz\u0131lmak istenmesi halinde e-Faturada kullan\u0131lan elemanlar e-\u0130rsaliyede de mevcut bulundu\u011fundan bu alanlar kullan\u0131labilecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse44\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;44. Ayn\u0131 m\u00fckellefin depolar\u0131, \u015fubeleri aras\u0131ndaki dahili sevkiyatlar\u0131nda da e\u0130rsaliye d\u00fczenlenmesi zorunlu mu?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse44\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Evet zorunludur. Zira, e-\u0130rsaliye de ka\u011f\u0131t irsaliye ile ayn\u0131 hukuki de\u011fere sahip oldu\u011fundan, ka\u011f\u0131t irsaliye d\u00fczenlenmesi gereken bir durumda (i\u015fletmelerin kendi birimleri, \u015fubeleri veya depolar\u0131 aras\u0131ndaki mal sevkiyatlar\u0131nda genel h\u00fck\u00fcmlere g\u00f6re ka\u011f\u0131t irsaliye d\u00fczenleme zorunlulu\u011fu bulunmakta oldu\u011fundan) sat\u0131c\u0131 veya mal\u0131 sevk eden ile al\u0131c\u0131 veya mal\u0131 teslim alacak olan\u0131n e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 oldu\u011fu durumda, iki taraf durumunda e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 durumda bulunan i\u015fletmenin kendisi oldu\u011fundan, d\u00fczenlenecek sevk irsaliyesinin e-\u0130rsaliye olarak d\u00fczenlenmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse45\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;45. e-\u0130rsaliye uygulamas\u0131na dahil olunduktan sonra, ka\u011f\u0131t irsaliye ile e-\u0130rsaliye nin birlikte d\u00fczenlenebilece\u011fi bir ge\u00e7i\u015f d\u00f6nemi bulunmakta m\u0131d\u0131r? Bu s\u00fcre boyunca mal sevkiyatlar\u0131n\u0131n baz\u0131lar\u0131 i\u00e7in e-\u0130rsaliye, baz\u0131lar\u0131 i\u00e7in ka\u011f\u0131t ortamda sevk irsaliye d\u00fczenlenebilir mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse45\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">487 numaral\u0131 vergi usul kanunu genel tebli\u011finin 9.maddesinin 6 numaral\u0131 bendinde yer alan a\u00e7\u0131klamalar uyar\u0131nca; tebli\u011fe konu elektronik belge uygulamalar\u0131na (e-\u0130rsaliye, e-Serbest Meslek Makbuzu ve e-M\u00fcstahsil Makbuzu uygulamalar\u0131d\u0131r) dahil olan m\u00fckellefler, uygulamaya dahil olduklar\u0131 tarihi izleyen \u00fc\u00e7\u00fcnc\u00fc ay\u0131n sonuna kadar, ka\u011f\u0131t ortamda da s\u00f6z konusu belgeleri d\u00fczenleyebilirler. Ancak ayn\u0131 i\u015flem i\u00e7in elektronik belge veya ka\u011f\u0131t ortamdaki belgelerinden sadece birinin d\u00fczenlenmesi gerekmektedir. Elektronik belge uygulamalar\u0131na dahil olunan tarihi izleyen \u00fc\u00e7\u00fcnc\u00fc ay\u0131n sonundan sonra, belgelerin elektronik belge olarak d\u00fczenlenmesi zorunlu olup, ka\u011f\u0131t ortamda belge d\u00fczenlenmesi halinde 213 say\u0131l\u0131 Vergi Usul Kanununda yaz\u0131l\u0131 cezalar tatbik edilecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse46\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;46. D\u00fczenlenen e-\u0130rsaliyelerin d\u00fczenleyici taraf\u0131ndan ayr\u0131ca ka\u011f\u0131t ortamda \u00e7\u0131kt\u0131lar\u0131n\u0131n saklanmas\u0131 gerekir mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse46\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">E-\u0130rsaliye belgesinin taraflarca elektronik ortamda muhafaza edilmesi esas olup, 487 SN VUK Genel Tebli\u011fin 5.maddesinde yer alan a\u00e7\u0131klamalar uyar\u0131nca, elektronik sevk irsaliyesinin ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 mal\u0131n fiili sevki s\u0131ras\u0131nda ara\u00e7ta bulundurulmas\u0131 (elektronik olarak g\u00f6r\u00fcnt\u00fclenmesi de m\u00fcmk\u00fcnd\u00fcr) gereken mahiyettedir. Bu ka\u011f\u0131t \u00e7\u0131kt\u0131n\u0131n esas itibariyle al\u0131c\u0131ya verilmesi zorunlu olmad\u0131\u011f\u0131 gibi mallar\u0131n al\u0131c\u0131ya tesliminden sonra muhafaza veya ibraz edilme zorunlulu\u011fu da bulunmamaktad\u0131r. Ancak, e-\u0130rsaliye&#8217;lerin ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131n, sat\u0131c\u0131 taraf\u0131ndan al\u0131c\u0131ya F\u0130\u0130LEN TESL\u0130M ED\u0130LEN MALLARIN tespitinde bir teslim\/tesell\u00fcm belgesi veya bir tutanak amac\u0131yla kullan\u0131lmas\u0131n\u0131n \u00f6n\u00fcnde herhangi bir engel bulunmamaktad\u0131r. Bu durumda teslim eden ve teslim alan taraf\u0131ndan \u0131slak imzal\u0131 ve fiilen teslim edilen mal miktar\u0131na y\u00f6nelik metin a\u00e7\u0131klamalar\u0131 elle eklenen s\u00f6z konusu ka\u011f\u0131t \u00e7\u0131kt\u0131n\u0131n e-\u0130rsaliye belgesi vasf\u0131ndan ziyade sat\u0131c\u0131 ve al\u0131c\u0131 taraf\u0131ndan bir teslim-tesell\u00fcm belgesi veya bir tutanak mahiyetinde olan bir belge olarak kullan\u0131lmas\u0131 ve muhafaza edilmesinin \u00f6n\u00fcnde bir engel bulunmamaktad\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse47\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;47. D\u00fczenlenen e-\u0130rsaliyeler ilgili makamlara ka\u011f\u0131t ortamda m\u0131 ibraz edilecek? Yoksa elektronik ortamda m\u0131?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse47\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Elektronik bir belge mahiyetinde olan e-\u0130rsaliye belgesi muhafaza s\u00fcresi boyunca elektronik ortamda muhafaza edilmeli ve ilgili makamlara elektronik ortamda ibraz edilmelidir. S\u00f6z konusu belgesinin ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 e-\u0130rsaliye olarak h\u00fck\u00fcm ifade etmemektedir. Elektronik ortamda ibraz olunan belgelerin g\u00f6r\u00fcnt\u00fclenmesi i\u015flemi e-Fatura belgesinin g\u00f6r\u00fcnt\u00fclenmesinde oldu\u011fu \u015fekilde y\u00fcr\u00fct\u00fclecek olup g\u00f6r\u00fcnt\u00fcleme program\u0131 ve kullan\u0131m k\u0131lavuzuna&nbsp;<a href=\"http:\/\/www.efatura.gov.tr\/\" target=\"_blank\" rel=\"noopener noreferrer\">www.efatura.gov.tr<\/a>&nbsp;internet adresinden eri\u015fmek m\u00fcmk\u00fcnd\u00fcr.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse48\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;48. e-\u0130rsaliye&#8217;nin al\u0131c\u0131ya iletimi harici yoldan m\u0131 yoksa G\u0130B sistemleri \u00fczerinden mi olacakt\u0131r? G\u0130B sistemleri \u00fczerinden olmadan olu\u015fturulan e\u0130rsaliye muhatab\u0131na harici elektronik y\u00f6ntemlerle (mail vb.) iletilebilir mi? G\u0130B sistemi \u00fczerinden iletilmeyen e-\u0130rsaliyeler ge\u00e7erli midir?&#8221;<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse48\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Elektronik belge olarak d\u00fczenlenen e-\u0130rsaliye belgesi muhatab\u0131na G\u0130B sistemleri \u00fczerinden iletilmesi gerekmekte olup, al\u0131c\u0131s\u0131na G\u0130B sistemleri \u00fczerinden ba\u015far\u0131l\u0131 bir \u015fekilde iletilmeyip harici yollarla (mail vb.) iletilen e-\u0130rsaliye dosyalar\u0131 h\u00fck\u00fcm ifade etmemektedir. Mal sevkiyat\u0131na ba\u015flan\u0131lmas\u0131 i\u00e7in s\u00f6z konusu e-\u0130rsaliye belgesinin G\u0130B sistemlerine iletilmesi yeterli olup, al\u0131c\u0131n\u0131n sistem yan\u0131t\u0131n\u0131n d\u00f6n\u00fclmesini bekleme zorunlulu\u011fu bulunmamaktad\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse49\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;49. e-\u0130rsaliyenin d\u00fczenlenmesi s\u0131ras\u0131nda mobil cihazlar, tablet vb. sistemler kullan\u0131labilir mi? Yoksa bunlar\u0131n mutlaka masa\u00fcst\u00fc bir PC den mi d\u00fczenlenmesi gerekir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse49\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye d\u00fczenlenmesi a\u015famas\u0131nda teknolojinin sundu\u011fu her t\u00fcrl\u00fc imkandan yararlanmak m\u00fcmk\u00fcnd\u00fcr<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse50\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;50. D\u00fczenlenen e-\u0130rsaliyeler mutlaka m\u00fckellefin kendisine ait elektronik imza veya mali m\u00fch\u00fcrle mi imzalanmas\u0131 gerekir? Hizmet veren \u00f6zel entegrat\u00f6rlerin mali m\u00fchr\u00fc ile de imzalanmas\u0131 m\u00fcmk\u00fcn m\u00fcd\u00fcr?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse50\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">\u00d6zel entegrat\u00f6rlerin bilgi i\u015flem sistemleri arac\u0131l\u0131\u011f\u0131 ile e-\u0130rsaliye uygulamas\u0131ndan yararlanan m\u00fckelleflerin, s\u00f6z konusu e-\u0130rsaliye belgelerini kendilerine ait mali m\u00fch\u00fcrle imzalamalar\u0131 m\u00fcmk\u00fcn bulundu\u011fu gibi, \u00f6zel entegrat\u00f6rlerlerin mali m\u00fch\u00fcr\u00fc ile de m\u00fch\u00fcrlenmesi de m\u00fcmk\u00fcnd\u00fcr.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse51\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;51. \u0130rsaliye yerine ge\u00e7en Fatura Bilgi Fi\u015finin \u00d6KC den d\u00fczenlendi\u011fi durumda, ayr\u0131ca e-\u0130rsaliye d\u00fczenlenecek midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse51\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">3100 Say\u0131l\u0131 Kanun ve Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 426) kapsam\u0131nda yap\u0131lan d\u00fczenlemelere uygun olarak \u00f6deme kaydedici cihazlar (yeni nesil dahil) arac\u0131l\u0131\u011f\u0131yla ger\u00e7ekle\u015ftirilen ve m\u00fc\u015fteriye e-Fatura veya e-Ar\u015fiv Fatura verilerek belgelendirilen perakende mal ve hizmet sat\u0131\u015flar\u0131nda \u00f6deme kaydedici cihazlardan sat\u0131\u015f an\u0131nda d\u00fczenlenen bilgi fi\u015fleri (e-Fatura \/ e-Ar\u015fiv Fatura B\u0130LG\u0130 F\u0130\u015e\u0130) sat\u0131c\u0131 veya yetkilisi taraf\u0131ndan imzalanmak \u015fart\u0131yla irsaliye yerine ge\u00e7er (433 S\u0131ra No.lu VUK Genel Tebli\u011fi 14. b\u00f6l\u00fcm). Buna g\u00f6re \u00d6KC mevzuat\u0131 \u00e7er\u00e7evesinde belirlenen kurallara uygun olarak \u00d6KC&#8217;lerden d\u00fczenlenen ve irsaliye yerine ge\u00e7en bilgi fi\u015fleri irsaliye yerine ge\u00e7ece\u011finden ayr\u0131ca matbu veya e-\u0130rsaliye \u015feklinde ba\u015fka bir sevk irsaliye belgesinin d\u00fczenlenmemesi gerekmektedir. Bilgi fi\u015flerinin d\u00fczenlenme usul ve esaslar\u0131 ile bilgi fi\u015fleri \u00f6rneklerine ula\u015fmak i\u00e7in; B\u0130LG\u0130 F\u0130\u015eLER\u0130 TEKN\u0130K KILAVUZU&#8217;na a\u015fa\u011f\u0131daki linkten ula\u015f\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.&nbsp;<a href=\"https:\/\/ynokc.gib.gov.tr\/UploadedFiles\/Files\/ynokc_bilgi_fisleri.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/ynokc.gib.gov.tr\/UploadedFiles\/Files\/ynokc_bilgi_fisleri.pdf<\/a><\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse52\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;52. e-\u0130rsaliye uygulamas\u0131nda \u0130rsaliyeli Fatura nas\u0131l d\u00fczenlenecektir? e-Fatura&#8217;n\u0131n irsaliye yerine ge\u00e7en ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 irsaliye yerine ge\u00e7ti\u011finden ayr\u0131ca ilave olarak e-\u0130rsaliye d\u00fczenlenmek zorunlu mudur?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse52\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">433 S\u0131ra No.lu VUK Genel Tebli\u011finin 7.1. ve 15 inci b\u00f6l\u00fcmlerinde yer verilen a\u00e7\u0131klamalar uyar\u0131nca; e-Fatura Uygulamas\u0131na kay\u0131tl\u0131 kullan\u0131c\u0131lara d\u00fczenlenecek elektronik fatura ile elektronik fatura uygulamas\u0131nda kay\u0131tl\u0131 olmayan kay\u0131tl\u0131 kullan\u0131c\u0131lara d\u00fczenlenen e-Ar\u015fiv Faturalarda, d\u00fczenleme tarihi yan\u0131nda d\u00fczenleme zaman\u0131n\u0131n da saat ve dakika olarak g\u00f6sterilmesi halinde elektronik faturan\u0131n k\u00e2\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 irsaliye yerine ge\u00e7er. S\u00f6z konusu k\u00e2\u011f\u0131t \u00e7\u0131kt\u0131ya &#8220;\u0130rsaliye yerine ge\u00e7er.&#8221; ifadesinin yaz\u0131lmas\u0131 ve k\u00e2\u011f\u0131t \u00e7\u0131kt\u0131n\u0131n sat\u0131c\u0131 veya yetkilisi taraf\u0131ndan imzalanmas\u0131 zorunludur. Ancak bu imk\u00e2ndan yararlanabilmek i\u00e7in elektronik faturan\u0131n mal\u0131n teslimi an\u0131nda d\u00fczenlenmesi gerekir. Hizmet ifas\u0131na konu e-Faturan\u0131n sat\u0131\u015f an\u0131nda d\u00fczenlenmesi halinde, s\u00f6z konusu k\u00e2\u011f\u0131t \u00e7\u0131kt\u0131n\u0131n talep eden m\u00fc\u015fteriye verilmesi zorunludur. Buna g\u00f6re belirtilen kurallara uygun olarak d\u00fczenlenen ve ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 irsaliye yerine ge\u00e7en belge niteli\u011finde olan \u0130rsaliye yerine ge\u00e7en e-Fatura veya e-Ar\u015fiv Faturan\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131, m\u00fc\u015fteriye verilmesi halinde ayr\u0131ca matbu veya e-\u0130rsaliye \u015feklinde ba\u015fka bir sevk irsaliye belgesinin d\u00fczenlenmemesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse53\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;53. e-\u0130rsaliye uygulamas\u0131na ge\u00e7menin m\u00fckellef a\u00e7\u0131s\u0131ndan avantajlar\u0131 nelerdir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse53\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Ka\u011f\u0131t irsaliye haz\u0131rlamak i\u00e7in harcanan zaman, e-\u0130rsaliye uygulamas\u0131 ile minimum seviyeye iner. Bu da firmalar i\u00e7in zamandan ve personelden tasarruf anlam\u0131na gelir. Ka\u011f\u0131t irsaliyenin bas\u0131m\u0131, haz\u0131rlanmas\u0131, onaylanmas\u0131, g\u00f6nderilmesi ve ar\u015fivlenmesi i\u00e7in yap\u0131lan masrafalar, e-\u0130rsaliye ile minimum seviyeye inece\u011fi i\u00e7in firmalar\u0131n maddi y\u00f6nden tasarruf elde etmesini sa\u011flar. e-\u0130rsaliye, elektronik ortamda aktar\u0131laca\u011f\u0131 i\u00e7in al\u0131c\u0131 ve sat\u0131c\u0131 aras\u0131ndaki belge ula\u015ft\u0131rma s\u00fcresi olduk\u00e7a k\u0131sal\u0131r. Bu da d\u00fczenleme, kabul, ret, k\u0131smi kabul, iade ve ya\u015fanacak \u00e7e\u015fitli aksakl\u0131klar\u0131n h\u0131zl\u0131ca sat\u0131c\u0131ya iletilmesine imkan tan\u0131r. Ge\u00e7mi\u015f d\u00f6nemlerde haz\u0131rlanan irsaliyelere ula\u015f\u0131m ya da denetim ve kontrol anlar\u0131nda, elektronik ortamda yer alan e-\u0130rsaliyelere ula\u015f\u0131m s\u00fcresi saniyelerle \u00f6l\u00e7\u00fcl\u00fcr. Haz\u0131rlanan t\u00fcm e-\u0130rsaliyeler dijital ortamda ar\u015fivlenir. Bu da ka\u011f\u0131t irsaliyelerin ar\u015fivlenmesi i\u00e7in harcanan zaman, mekan ve personel masraf\u0131n\u0131 ortadan kald\u0131r\u0131r. e-\u0130rsaliye sistemi, firmalar\u0131n muhasebe sistemlerine entegre edilebildi\u011fi i\u00e7in parasal giri\u015f \u00e7\u0131k\u0131\u015flar\u0131n h\u0131z\u0131 artar. Ayr\u0131ca raporlama i\u00e7in de kolayl\u0131k sa\u011flar. Ka\u011f\u0131da bas\u0131l\u0131 irsaliyeler i\u00e7in kesilen binlerce a\u011fa\u00e7, e-\u0130rsaliye sayesinde do\u011fadaki varl\u0131\u011f\u0131n\u0131 s\u00fcrd\u00fcrmeye devam eder.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse54\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;54. D\u00fczenlenip al\u0131c\u0131s\u0131na G\u0130B sistemleri \u00fczerinden iletilen e-\u0130rsaliye belgesinin \u0130PTAL\u0130 m\u00fcmk\u00fcn m\u00fcd\u00fcr?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse54\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Sevk irsaliyesi, sat\u0131lan 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\u00fczenlemesi ve ta\u015f\u0131tta bulundurulmas\u0131 zorunlu olan belgedir. \u0130rsaliyeye konu mallar\u0131n, sat\u0131c\u0131dan yola \u00e7\u0131k\u0131p al\u0131c\u0131ya ula\u015fmas\u0131 ile birlikte sevk irsaliyesi belgesi esas itibariyle i\u015flevi yerine getirmi\u015ftir. Bu durumdaki sevk irsaliyesinin iptal edilmesi gibi bir durum s\u00f6z konusu de\u011fildir. Ancak, e-\u0130rsaliye uygulamas\u0131nda (487 SN VUK GT, Md.3\/8 inci f\u0131kra); yaln\u0131zca mal\u0131n fiili sevkinden \u00f6nce ve al\u0131c\u0131n\u0131n ya da i\u00e7erdi\u011fi mal\u0131n hatal\u0131 olmas\u0131 durumunun al\u0131c\u0131 taraf\u0131ndan sistem \u00fczerinden anla\u015f\u0131lmas\u0131 ve hatal\u0131 sevkiyat i\u015fleminin sat\u0131c\u0131 taraf\u0131ndan hi\u00e7 ba\u015flat\u0131lmamas\u0131n\u0131 sa\u011flamak amac\u0131yla m\u00fcnhas\u0131ran ALICI durumundaki taraf\u00e7a, e-\u0130rsaliye belgesine sistem \u00fczerinde &#8220;RED&#8221; irsaliye yan\u0131t\u0131 ile iptal i\u015flemi ger\u00e7ekle\u015ftirilebilmektedir. Belirtilen durum haricinde d\u00fczenlenen bir irsaliyenin iptal edilebilmesi durumu s\u00f6z konusu olmay\u0131p, irsaliye \u00fczerindeki fiili sevk zaman\u0131ndan sonra al\u0131c\u0131 taraf\u0131ndan red yan\u0131t\u0131 d\u00f6n\u00fclmesi sistemsel olarak engellenmi\u015ftir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse55\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;55. Ticari faturalarda ve \u00f6zellikle irsaliye sistemi \u00fczerine \u00e7al\u0131\u015fan firmalarda, irsaliye tarihi \u00fczerinden 7 g\u00fcn i\u00e7erisinde d\u00fczenlenen e-Fatura&#8217;ya, al\u0131c\u0131s\u0131 taraf\u0131ndan 8 g\u00fcnl\u00fck itiraz s\u00fcresi i\u00e7inde e-Fatura sistemi \u00fczerinden itirazda (Red yan\u0131t\u0131 ile) bulunulmas\u0131 halinde, sonradan d\u00fczenlenecek e-Faturan\u0131n d\u00fczenlenme s\u00fcresi nedir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse55\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Red i\u015flemi ger\u00e7ekle\u015fti\u011finde faturalanmas\u0131 gereken irsaliyenin 7 g\u00fcnl\u00fck s\u00fcresi ge\u00e7ti\u011finde yeni e-Fatura ne \u015fekilde d\u00fczenlenmesi gerekmektedir. Ticari fatura senaryosunda d\u00fczenlenip, al\u0131c\u0131s\u0131 taraf\u0131ndan e-Fatura sistemi \u00fczerinden Red yan\u0131t\u0131 ile itiraz edilen bir e-Faturaya ait yeniden fatura d\u00fczenlenmesi durumu i\u00e7in \u00f6zel bir s\u00fcre belirlenmemi\u015f olup 7 g\u00fcnl\u00fck genel fatura d\u00fczenleme s\u00fcresi i\u00e7inde ise herhangi bir usul h\u00fckm\u00fc y\u00f6n\u00fcnden sorun olu\u015fmaks\u0131z\u0131n yeni e-Fatura&#8217;n\u0131n d\u00fczenlenip al\u0131c\u0131s\u0131na iletilmesi gerekmektedir. Ancak yeni e-Faturan\u0131n, itiraz\u0131n yap\u0131lma s\u00fcresi nedeniyle ilk irsaliye tarihinden 7 g\u00fcnl\u00fck s\u00fcrenin de ge\u00e7ti\u011fi bir tarihte d\u00fczenlenmek durumunda kal\u0131nmas\u0131 halinde (\u00d6rne\u011fin 10 Temmuz tarihli irsaliyeye konu mal i\u00e7in 17 temmuzda d\u00fczenlenen e-Fatura&#8217;ya 25 Temmuz da itiraz edilmesi nedeniyle, 10 Temmuz ila 25 Temmuz aras\u0131ndaki s\u00fcre 7 g\u00fcnden fazlad\u0131r), yeni d\u00fczenlenecek e-Fatura&#8217;da sevk irsaliyesinin bilgilerine yer verilecek olmakla birlikte, faturan\u0131n not-a\u00e7\u0131klama alan\u0131na da ilk d\u00fczenlenen ve itiraz nedeniyle iptal olan e-Fatura bilgisine (tarih ve numaras\u0131na ve s\u00f6z konusu faturan\u0131n neden iptal durumuna geldi\u011fine y\u00f6nelik a\u00e7\u0131klamaya) de yer verilmesi suretiyle, 7 g\u00fcnl\u00fck s\u00fcreden sonra ikinci e-fatura&#8217;n\u0131n d\u00fczenlenme gerek\u00e7esine yer verilmedir. G\u0130B PORTAL kullan\u0131c\u0131lar\u0131, e-Fatura&#8217;n\u0131n sevk irsaliye bilgileri alan\u0131na 7 g\u00fcnden \u00f6nceki ge\u00e7mi\u015f tarihli sevk irsaliyesinin bilgilerine izin vermemesi nedeniyle, irsaliye bilgilerine faturan\u0131n a\u00e7\u0131klama alan\u0131na yazarak d\u00fczenlemeleri m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse56\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;56. D\u00fczenlenen e-\u0130rsaliyede yer alan ara\u00e7, \u015fof\u00f6r veya s\u00fcre veya di\u011fer bilgilerinde \u00f6ng\u00f6r\u00fclemeyen sebeplerle bir de\u011fi\u015fikli\u011fin olu\u015fmas\u0131 halinde, sevkiyat i\u015flemi ba\u015flat\u0131lmadan \u00f6nce sat\u0131c\u0131 s\u00f6z konusu irsaliye bilgilerinin d\u00fczeltilmesi i\u00e7in izlenecek y\u00f6ntem nedir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse56\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Sevkiyat i\u015flemi ba\u015flat\u0131l\u0131ncaya kadarki s\u00fcre\u00e7te, haz\u0131rlanan e-\u0130rsaliye&#8217;nin TASLAK olarak bekletilmesi, imzalanmamas\u0131, sisteme iletilmemesi ve bilgilerde meydana gelecek de\u011fi\u015fiklikler g\u00f6z \u00f6n\u00fcne al\u0131narak taslak belgenin onaylanarak sisteme iletilmesi halinde s\u00f6z konusu sorunlar \u00f6ncelikle en az seviyede kar\u015f\u0131la\u015f\u0131lacakt\u0131r. Bununla birlikte, olu\u015fturulmu\u015f e-\u0130rsaliye&#8217;nin, mallar\u0131n fiili sevkinden \u00f6nce bilgilerinde de\u011fi\u015fiklik oldu\u011funun anla\u015f\u0131lmas\u0131 halinde, al\u0131c\u0131n\u0131n s\u00f6z konusu e-irsaliye&#8217;ye sistem \u00fczerinden red yan\u0131t\u0131 d\u00f6n\u00fclmesini sa\u011flamak suretiyle iptal edilmesi sa\u011flan\u0131p, yerine yeni ve do\u011fru bilgileri bar\u0131nd\u0131ran e-\u0130rsaliyenin olu\u015fturulmas\u0131, al\u0131c\u0131s\u0131na sistem \u00fczerinden g\u00f6nderilmesi ve sevkiyat\u0131n ba\u015flat\u0131lmas\u0131 sa\u011flanabilir. D\u00fczenlenip e-\u0130rsaliye sistemine iletilen bir e-\u0130rsaliye&#8217;nin sat\u0131c\u0131 taraf\u0131ndan herhangi bir \u015fekilde \u0130PTAL\u0130 m\u00fcmk\u00fcn bulunmamaktad\u0131r. Sevkiyat\u0131 i\u015flemi s\u00fcrerken, ara\u00e7, \u015fof\u00f6r vb. di\u011fer bilgilerde de\u011fi\u015fikli\u011fin olmas\u0131 durumunda ise, belirtilen de\u011fi\u015fiklikler e-\u0130rsaliye haz\u0131rlama birimlerine bildirilerek (ya da \u015fof\u00f6r\u00fcn yeni bir e-\u0130rsaliye olu\u015fturma i\u00e7in teknik olanaklara sahip olmas\u0131 da s\u00f6z konusu olabilir) ivedilikle yeni e-\u0130rsaliye&#8217;nin olu\u015fturulmas\u0131 ve elektronik ortamda da g\u00f6r\u00fcnt\u00fclenmesini sa\u011flayacak yap\u0131da ara\u00e7 \u015fof\u00f6r\u00fcne iletilmesi sa\u011flanmal\u0131d\u0131r. Ya da sevkiyat s\u0131ras\u0131nda teknik imkanlar elvermiyorsa, ta\u015f\u0131may\u0131 ger\u00e7ekle\u015ftiren \u015fof\u00f6r taraf\u0131ndan yeni bilgileri bar\u0131nd\u0131ran, e-\u0130rsaliye&#8217;ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclmek \u00fczere \u00f6ncelikle matbu sevk irsaliyesi d\u00fczenlenmesi ve bu irsaliye \u00fczerinde e-\u0130rsaliye&#8217;ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclece\u011fine ili\u015fkin a\u00e7\u0131klamaya yer verilmesi sa\u011flanmal\u0131d\u0131r. Matbu sevk irsaliyesi ile ger\u00e7ekle\u015ftirilen fiili teslimat miktarlar\u0131na uygun olarak, matbu irsaliyenin e-\u0130rsaliye&#8217;ye (MATBUDAN D\u00d6N\u00dc\u015eT\u00dcR\u00dcLEN E-\u0130RSAL\u0130YE tipinde) en ge\u00e7 izleyen 2 g\u00fcn i\u00e7inde d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi ve e-\u0130rsaliye sistemine iletilmesi gerekmektedir. D\u00fczenlenen bu e-\u0130rsaliye \u00fczerinde, d\u00fczenlenen matbu sevk irsaliyesine ili\u015fkin bilgilere yer verilmelidir. Matbu sevk irsaliyesi de tevsik edici belge (e-\u0130rsaliye&#8217;nin dayana\u011f\u0131) olarak, muhafaza ve istenildi\u011finde ibraz edilmesi gerekmektedir. Bilgileri de\u011fi\u015fen ilk e-\u0130rsaliye&#8217;nin (elektronik halinin) sat\u0131c\u0131 ve al\u0131c\u0131 taraf\u0131ndan, daha sonradan d\u00fczenlenmi\u015f matbu ve ayr\u0131ca d\u00f6n\u00fc\u015ft\u00fcr\u00fclen e-\u0130rsaliye ve d\u00fczenlenen e-Fatura ile birlikte muhafaza edilmesi (e-Fatura&#8217;n\u0131n a\u00e7\u0131klama alan\u0131nda ilgili irsaliyelere ili\u015fkin bilgilerine yer verilmesi suretiyle) yeterli olacakt\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse57\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;57. e-\u0130rsaliye yan\u0131t\u0131, irsaliye olu\u015fturulduktan ka\u00e7 g\u00fcn sonraya kadar olu\u015fturulabilir olacakt\u0131r? \u00d6rnek olarak; 10.08.2018 tarihinde olu\u015fturulan irsaliyeye 01.01.2019 tarihinde irsaliye yan\u0131t\u0131 g\u00f6nderilebilecek midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse57\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye yan\u0131t\u0131 s\u00fcresi fatura d\u00fczenleme s\u00fcresi olan 7 g\u00fcnl\u00fck s\u00fcreyi a\u015famaz. E-\u0130rsaliye sisteminde, yan\u0131t d\u00f6n\u00fclebilme s\u00fcresi kontrol\u00fc yap\u0131lmaktad\u0131r. Bu s\u00fcreden sonra, al\u0131c\u0131 taraf\u0131ndan iletilen irsaliye yan\u0131tlar\u0131na HATA d\u00f6n\u00fclmektedir. Buna g\u00f6re \u00f6rnekteki \u015fekilde 10.08.2018 de d\u00fczenlenen bir e-\u0130rsaliye&#8217;ye al\u0131c\u0131s\u0131 en ge\u00e7 17.08.2018 tarihinde (bu tarih dahil) yan\u0131t d\u00f6nebilir, bu tarihten sonra d\u00f6n\u00fclen yan\u0131tlar\u0131 e-\u0130rsaliye sistemi kabul etmez.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse58\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;58. E-Fatura uygulamas\u0131na kay\u0131tl\u0131 kullan\u0131c\u0131lar\u0131n da E-FATURA KESMEDEN \u00d6NCE SEVK \u0130RSAL\u0130YES\u0130 D\u00fczenlemesi zorunlu mudur?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse58\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Vergi Usul Kanunu 230&#8217;uncu maddesinin 5&#8217;inci bendinin parantez i\u00e7i h\u00fckm\u00fcnde (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\u00fczenlemesi ve ta\u015f\u0131tta bulundurulmas\u0131 \u015fartt\u0131r. Mal\u0131n, bir m\u00fckellefin birden \u00e7ok i\u015f yerleri ile \u015fubeleri aras\u0131nda ta\u015f\u0131nd\u0131\u011f\u0131 veya sat\u0131lmak \u00fczere bir komisyoncu veya di\u011fer bir arac\u0131ya g\u00f6nderildi\u011fi hallerde de, mal\u0131n g\u00f6nderen taraf\u0131ndan sevk irsaliyesine ba\u011flanmas\u0131 gereklidir. Bu bentte yaz\u0131l\u0131 irsaliyeler hakk\u0131nda fiyat ve bedel ile ilgili bilgiler hari\u00e7 olmak \u00fczere, bu madde h\u00fckm\u00fc ile 231 inci madde h\u00fckm\u00fc uygulan\u0131r. \u0130rsaliyelerde mal\u0131n nereye ve kime g\u00f6nderildi\u011fi ayr\u0131ca belirtilir. \u015eu kadar ki nihai t\u00fcketicilerin t\u00fcketim amac\u0131yla perakende olarak sat\u0131n ald\u0131klar\u0131 mallar\u0131 kendilerinin ta\u015f\u0131mas\u0131 veya ta\u015f\u0131tt\u0131rmas\u0131 halinde bu mallara ait fatura veya perakende sat\u0131\u015f fi\u015finin bulunmas\u0131 \u015fart\u0131yla sevk irsaliyesi aranmaz.) h\u00fck\u00fcmlerine yer verilmi\u015ftir. Bu nedenle gerek e-Fatura kay\u0131tl\u0131 kullan\u0131c\u0131lar\u0131n\u0131n gerekse e-Fatura uygulamas\u0131na kay\u0131tl\u0131 olmayan kullan\u0131c\u0131lar\u0131n, sevk ettikleri mallar i\u00e7in sevk irsaliyesi (\u0130rsaliyeli fatura veya irsaliye belgesi yerine ge\u00e7en; e-Fatura veya e-Ar\u015fiv Fatura ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 ile \u00d6KC Fatura bilgi fi\u015fleri de irsaliye yerine gerekmektedir) d\u00fczenlemeleri gerekmektedir. e-Fatura ve e-Ar\u015fiv Fatura uygulamas\u0131na kay\u0131tl\u0131 kullan\u0131c\u0131lar, irsaliye yerine ge\u00e7en e-Fatura veya e-Ar\u015fiv Fatura ka\u011f\u0131t \u00e7\u0131kt\u0131lar\u0131n\u0131 da sevk irsaliyesi olarak kullanabileceklerinden ayr\u0131 ilave ba\u015fka bir irsaliye d\u00fczenleme mecburiyetleri de bulunmamaktad\u0131r. Ancak, mal\u0131n fiili sevkinden \u00f6nce fatura d\u00fczenlenebildi\u011fi, sevkiyat\u0131n daha sonradan ger\u00e7ekle\u015ftirildi\u011fi durumlar da s\u00f6z konusu olabilmektedir. e-\u0130rsaliye uygulamas\u0131nda bu durumda sonradan d\u00fczenlenen e-irsaliyede d\u00fczenlenen fatura bilgilerine yer verilmesi gerekmektedir. Faturada ise sevk irsaliyesine ili\u015fkin bilgilerin, hen\u00fcz sevk irsaliyesinin d\u00fczenlenmemi\u015f olmas\u0131 nedeniyle bo\u015f b\u0131rak\u0131lmas\u0131, faturan\u0131n not a\u00e7\u0131klama alan\u0131na sevkiyat\u0131n sonradan yap\u0131laca\u011f\u0131 y\u00f6n\u00fcnde a\u00e7\u0131klamalara yer verilmesi gerekmektedir<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse59\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;59. e-Ar\u015fiv Fatura veya e-Fatura&#8217;n\u0131n Sevk \u0130rsaliyesi Yerine Ge\u00e7mesi m\u00fcmk\u00fcn m\u00fcd\u00fcr? Bu durumda da e-\u0130rsaliye d\u00fczenleme zorunlulu\u011fu olacak m\u0131d\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse59\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">433 S\u0131ra No.lu VUK Genel Tebli\u011finin 7.1. ve 15 inci b\u00f6l\u00fcmlerinde yer verilen a\u00e7\u0131klamalar uyar\u0131nca; e-Fatura Uygulamas\u0131na kay\u0131tl\u0131 kullan\u0131c\u0131lara d\u00fczenlenecek elektronik fatura ile elektronik fatura uygulamas\u0131nda kay\u0131tl\u0131 olmayan kay\u0131tl\u0131 kullan\u0131c\u0131lara d\u00fczenlenen e-Ar\u015fiv Faturalarda, d\u00fczenleme tarihi yan\u0131nda d\u00fczenleme zaman\u0131n\u0131n da saat ve dakika olarak g\u00f6sterilmesi halinde elektronik faturan\u0131n k\u00e2\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 irsaliye yerine ge\u00e7er. S\u00f6z konusu k\u00e2\u011f\u0131t \u00e7\u0131kt\u0131ya &#8220;\u0130rsaliye yerine ge\u00e7er.&#8221; ifadesinin yaz\u0131lmas\u0131 ve k\u00e2\u011f\u0131t \u00e7\u0131kt\u0131n\u0131n sat\u0131c\u0131 veya yetkilisi taraf\u0131ndan imzalanmas\u0131 zorunludur. Ancak bu imk\u00e2ndan yararlanabilmek i\u00e7in elektronik faturan\u0131n mal\u0131n teslimi an\u0131nda d\u00fczenlenmesi gerekir. Hizmet ifas\u0131na konu e-faturan\u0131n sat\u0131\u015f an\u0131nda d\u00fczenlenmesi halinde, s\u00f6z konusu k\u00e2\u011f\u0131t \u00e7\u0131kt\u0131n\u0131n talep eden m\u00fc\u015fteriye verilmesi zorunludur. Buna g\u00f6re belirtilen kurallara uygun olarak d\u00fczenlenen ve ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 irsaliye yerine ge\u00e7en belge niteli\u011finde olan \u0130rsaliye yerine ge\u00e7en e-Fatura veya e-Ar\u015fiv Faturan\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131, m\u00fc\u015fteriye verilmesi halinde ayr\u0131ca matbu veya e-\u0130rsaliye \u015feklinde ba\u015fka bir sevk irsaliye belgesinin d\u00fczenlenmemesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse60\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;60. e-\u0130rsaliyenin iptali m\u00fcmk\u00fcn olacak m\u0131d\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse60\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-faturada s\u00fcrecinde, (temel) fatura g\u00f6nderildikten sonra ancak KEP \u00fczerinden kar\u015f\u0131 firman\u0131n iptal bildirimi m\u00fcmk\u00fcn olabiliyor. Aksi takdirde e-fatura g\u00f6nderen taraf\u0131ndan iptal edilemiyor. Sevk irsaliyesi, sat\u0131lan 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\u00fczenlemesi ve ta\u015f\u0131tta bulundurulmas\u0131 zorunlu olan belgedir. \u0130rsaliyeye konu mallar\u0131n, sat\u0131c\u0131dan yola \u00e7\u0131k\u0131p al\u0131c\u0131ya ula\u015fmas\u0131 ile birlikte sevk irsaliyesi belgesi esas itibariyle i\u015flevi yerine getirmi\u015ftir. Bu durumdaki sevk irsaliyesinin iptal edilmesi gibi bir durum s\u00f6z konusu de\u011fildir. Ancak, e-\u0130rsaliye uygulamas\u0131nda (487 SN VUK GT, Md.3\/8 inci f\u0131kra); yaln\u0131zca mal\u0131n fiili sevkinden \u00f6nce ve al\u0131c\u0131n\u0131n yada i\u00e7erdi\u011fi mal\u0131n hatal\u0131 olmas\u0131 durumunun al\u0131c\u0131 taraf\u0131ndan sistem \u00fczerinden anla\u015f\u0131lmas\u0131 ve hatal\u0131 sevkiyat i\u015fleminin sat\u0131c\u0131 taraf\u0131ndan hi\u00e7 ba\u015flat\u0131lmamas\u0131n\u0131 sa\u011flamak amac\u0131yla m\u00fcnhas\u0131ran ALICI durumundaki taraf\u00e7a, e-\u0130rsaliye belgesine sistem \u00fczerinde &#8220;RED&#8221; irsaliye yan\u0131t\u0131 ile iptal i\u015flemi ger\u00e7ekle\u015ftirilebilmektedir. Belirtilen durum haricinde d\u00fczenlenen bir irsaliyenin iptal edilebilmesi durumu s\u00f6z konusu olmay\u0131p, irsaliye \u00fczerindeki fiili sevk zaman\u0131ndan sonra al\u0131c\u0131 taraf\u0131ndan red yan\u0131t\u0131 d\u00f6n\u00fclmesi sistemsel olarak engellenmi\u015ftir. Mal\u0131n fiili sevkinden sonra g\u00f6nderilecek RED e-\u0130rsaliye yan\u0131tlar\u0131 h\u00fck\u00fcms\u00fcz olup, bu durumda mal\u0131 ta\u015f\u0131yan\/ ta\u015f\u0131tt\u0131ran taraf\u0131ndan yeni bir e-\u0130rsaliye d\u00fczenlenmesi gerekecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse61\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;61. Ayn\u0131 e-\u0130rsaliye i\u00e7in ALICI birden fazla e-\u0130rsaliye YANITI olu\u015fturup sisteme iletebilir mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse61\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Hay\u0131r, belirtilen \u015fekilde bir irsaliye i\u00e7in birden fazla yan\u0131t d\u00f6n\u00fclmesi m\u00fcmk\u00fcn de\u011fildir. e-\u0130rsaliye yan\u0131t\u0131 d\u00f6n\u00fclmesi zorunlu olmamakla birlikte yan\u0131t d\u00f6n\u00fclmesi halinde 7 g\u00fcnl\u00fck fatura d\u00fczenleme s\u00fcresini ge\u00e7meyen s\u00fcre i\u00e7inde bir adet yan\u0131t\u0131n d\u00f6n\u00fclmesi m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse62\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;62. M\u00fc\u015fteriye e-\u0130rsaliye ve e-Fatura d\u00fczenledikten sonra, e-faturaya (ticari fatura senaryosunda) RED yan\u0131t\u0131n\u0131n iletilmesi halinde; e-\u0130rsaliye&#8217;nin iptali veya d\u00fczeltilmesi m\u00fcmk\u00fcn m\u00fcd\u00fcr? Al\u0131c\u0131ya yeni bir e-\u0130rsaliye d\u00fczenlenmesi gerekir mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse62\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Sevk irsaliyesi, sat\u0131lan mal\u0131n al\u0131c\u0131ya teslim edilmek \u00fczere ta\u015f\u0131nd\u0131\u011f\u0131 veya ta\u015f\u0131tt\u0131r\u0131ld\u0131\u011f\u0131 durumlarda ta\u015f\u0131tta bulundurulmas\u0131 zorunlu olan belgedir. \u0130rsaliyeye konu mallar\u0131n, sat\u0131c\u0131dan yola \u00e7\u0131k\u0131p al\u0131c\u0131ya ula\u015fmas\u0131 ile birlikte sevk irsaliyesi belgesi esas itibariyle i\u015flevi yerine getirmi\u015f olaca\u011f\u0131ndan sevk irsaliyesinin \u0130PTAL edilmesi gibi bir durum s\u00f6z konusu de\u011fildir. Ancak, e-\u0130rsaliye uygulamas\u0131nda (487 SN VUK GT, Md.3\/8 inci f\u0131kra); yaln\u0131zca mal\u0131n fiili sevkinden \u00f6nce ve al\u0131c\u0131n\u0131n ya da i\u00e7erdi\u011fi mal\u0131n hatal\u0131 olmas\u0131 durumunun al\u0131c\u0131 taraf\u0131ndan sistem \u00fczerinden anla\u015f\u0131lmas\u0131 ve hatal\u0131 sevkiyat i\u015fleminin sat\u0131c\u0131 taraf\u0131ndan hi\u00e7 ba\u015flat\u0131lmamas\u0131n\u0131 sa\u011flamak amac\u0131yla m\u00fcnhas\u0131ran ALICI durumundaki taraf\u00e7a, e-\u0130rsaliye belgesine sistem \u00fczerinde &#8220;RED&#8221; irsaliye yan\u0131t\u0131 ile iptal i\u015flemi ger\u00e7ekle\u015ftirilebilmektedir. Belirtilen durum haricinde d\u00fczenlenen bir irsaliyenin iptal edilebilmesi durumu s\u00f6z konusu olmay\u0131p, irsaliye \u00fczerindeki fiili sevk zaman\u0131ndan sonra al\u0131c\u0131 taraf\u0131ndan red yan\u0131t\u0131 d\u00f6n\u00fclmesi sistemsel olarak engellenmi\u015ftir. E-Fatura&#8217;ya red yan\u0131t\u0131n\u0131n d\u00f6n\u00fclmesi nedeniyle, daha \u00f6nceki fiili sevkiyat ile ilgili e\u0130rsaliye&#8217;nin iptali ve d\u00fczeltilmesi s\u00f6z konusu olmayacakt\u0131r. Yeni bir sevkiyat\u0131 i\u015flemi olmad\u0131\u011f\u0131 s\u00fcrece, al\u0131c\u0131ya yeni bir e-\u0130rsaliye&#8217;nin d\u00fczenlenmesi de gerekmemektedir.Taraflar esas itibariyle sevkiyat\u0131n\u0131 ger\u00e7ekle\u015ftirdikleri mal miktar\u0131na g\u00f6re sevk irsaliyesi d\u00fczenlemeleri gerekmektedir. Sevkiyat\u0131 hangi taraf ger\u00e7ekle\u015ftiriyorsa o taraf\u0131n sevk irsaliyesi d\u00fczenlemesi icap etmektedir. \u0130lave, yeni ba\u015fka bir sevkiyat\u0131n olmad\u0131\u011f\u0131 durumlarda, taraflar\u0131n sevk irsaliyesi (e-\u0130rsaliye dahil) d\u00fczenlemelerine gerek bulunmamaktad\u0131r. D\u00fczenlenen e-fatura ile e-\u0130rsaliyesi aras\u0131nda olu\u015fabilecek uyumsuzluklar\u0131n tevsik edici di\u011fer bilgi ve belgelerle (teslim\/tesell\u00fcm makbuzlar\u0131, tutanaklar, harici itiraza y\u00f6nelik taahh\u00fctl\u00fc mektuplar, noter kanal\u0131yla yap\u0131lan itirazlar vb.) de tevsik edilmesi m\u00fcmk\u00fcn bulunmaktad\u0131r. Mal\u0131n fiili sevkinden sonra g\u00f6nderilecek RED e-\u0130rsaliye yan\u0131tlar\u0131 h\u00fck\u00fcms\u00fcz olup, bu durumda mal\u0131 ta\u015f\u0131yan\/ta\u015f\u0131tt\u0131ran taraf\u0131ndan yeni bire-\u0130rsaliye d\u00fczenlenmesi gerekecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse63\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;63. Mal\u0131n sevk edilece\u011fi m\u00fc\u015fterinin e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 kullan\u0131c\u0131 oldu\u011funu nas\u0131l bilece\u011fiz? M\u00fc\u015fterinin e-\u0130rsaliyede kay\u0131tl\u0131 kullan\u0131c\u0131 olup olmad\u0131\u011f\u0131n\u0131 sorgulayabilece\u011fimiz bir ekran tasarlanm\u0131\u015f m\u0131d\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse63\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 kullan\u0131c\u0131 bilgilerine a\u015fa\u011f\u0131da belirtilen internet adresinden eri\u015filmesi m\u00fcmk\u00fcn oldu\u011fu gibi, e-\u0130rsaliye uygulamas\u0131ndan yararlan\u0131lan g\u00fcncel kay\u0131tl\u0131 kullan\u0131c\u0131lar listesi sistemde s\u00fcrekli olarak g\u00fcncel halde tutulmaktad\u0131r. e-\u0130rsaliye&#8217;nin d\u00fczenlenmesi s\u0131ras\u0131nda da al\u0131c\u0131 bilgileri b\u00f6l\u00fcm\u00fcne ilgili bilgiler girildi\u011finde sistemde kay\u0131tl\u0131 olup olmad\u0131\u011f\u0131 anla\u015f\u0131labilecektir.&nbsp;<a href=\"http:\/\/www.efatura.gov.tr\/eirsaliyekayitlikullanicilar.html\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.efatura.gov.tr\/eirsaliyekayitlikullanicilar.html<\/a><\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse64\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;64. e-Fatura&#8217;n\u0131n e-\u0130rsaliye ile birlikte d\u00fczenlenme zorunlulu\u011fu var m\u0131d\u0131r? E\u0130rsaliye uygulamas\u0131nda da 7 g\u00fcnl\u00fck fatura d\u00fczenleme s\u00fcresi ge\u00e7erli midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse64\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-Fatura&#8217;n\u0131n d\u00fczenleme s\u00fcresine ili\u015fkin olarak ka\u011f\u0131t belge d\u00fczeni i\u00e7in \u00f6ng\u00f6r\u00fclen s\u00fcrelerden farkl\u0131 bir s\u00fcre \u00f6ng\u00f6r\u00fclmemi\u015ftir. 213 say\u0131l\u0131 VUK&#8217;un fatura d\u00fczenleme s\u00fcresine ili\u015fkin 7 g\u00fcnl\u00fck s\u00fcre e-Fatura uygulamas\u0131nda da aynen ge\u00e7erlidir. Bu nedenle, e-Fatura&#8217;n\u0131n e-\u0130rsaliye&#8217;den \u00f6nce d\u00fczenlenmesi gere\u011fi bulunmamakta olup, irsaliye tarihinden sonraki 7 g\u00fcnl\u00fck s\u00fcre i\u00e7erisinde d\u00fczenlenmesi m\u00fcmk\u00fcnd\u00fcr.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse65\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;65. Teknik imkans\u0131zl\u0131klar\u0131 nedeniyle, daha sonradan e-\u0130rsaliye&#8217;ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi ko\u015fuluyla MATBU SEVK \u0130RSAL\u0130YES\u0130 d\u00fczenlenmesine izin verilen durumlarda saha denetimleri s\u0131ras\u0131nda ka\u011f\u0131t sevk irsaliyesi d\u00fczenlenmi\u015f olmas\u0131 nedeniyle cezai bir i\u015fleme maruz kal\u0131nacak m\u0131d\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse65\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Sevk irsaliyesinin d\u00fczenlendi\u011fi ortam\u0131n(deponun, i\u015fyerinin vb.) teknik, altyap\u0131 vb. di\u011fer imkans\u0131zl\u0131klar\u0131 nedeniyle, mal\u0131n sevkinden \u00f6nce e-\u0130rsaliye d\u00fczenlenmesinin m\u00fcmk\u00fcn olamad\u0131\u011f\u0131 durumlarda, sonradan e-\u0130rsaliye d\u00f6n\u00fc\u015ft\u00fcr\u00fclecek matbu ka\u011f\u0131t olarak sevk irsaliyesinin d\u00fczenlenmesi durumunda, saha denetimleri s\u0131ras\u0131nda saha denetim eleman\u0131na ibraz olunmas\u0131 gereken sevk irsaliye belgesi MATBU SEVK \u0130RSAL\u0130YES\u0130 olacakt\u0131r. S\u00f6z konusu irsaliyenin elektronik belge yerine ka\u011f\u0131t belge olarak d\u00fczenlenmi\u015f olmas\u0131 durumu denetim tutanaklar\u0131 ile tespit edilecek olmakla birlikte, en ge\u00e7 izleyen 2 g\u00fcn i\u00e7inde e-\u0130rsaliye&#8217;ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi halinde herhangi bir cezai durum s\u00f6z konusu olmayacakt\u0131r. Matbu sevk irsaliyesinde yer alan bilgiler ve al\u0131c\u0131ya yap\u0131lan fiili teslim bilgilerine g\u00f6re (fiili teslim hakk\u0131nda; matbu sevk irsaliyesi \u00fczerine al\u0131nan not, a\u00e7\u0131klama ve imzalar, tutanak, makbuz, form, teslim\/tesell\u00fcm belgesi, vb. harici di\u011fer belgeler \u00fczenlenebilir.) e-\u0130rsaliye sistemine &#8220;MATBUDAN D\u00d6N\u00dc\u015eT\u00dcR\u00dcLEN E-\u0130RSAL\u0130YE&#8221; tipinde e-\u0130rsaliye d\u00fczenlenip G\u0130B sistemleri \u00fczerinden al\u0131c\u0131s\u0131na iletilmesi gerekmektedir. Ancak s\u00f6z konusu tipte haz\u0131rlanan e-\u0130rsaliye tipleri i\u00e7in al\u0131c\u0131lar taraf\u0131ndan sistem \u00fczerinden e-\u0130rsaliye yan\u0131t\u0131 d\u00f6n\u00fclmesi m\u00fcmk\u00fcn olmayacakt\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse66\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;66. D\u00fczenlenen e-\u0130rsaliye&#8217;ler e-\u0130rsaliye sistemine anl\u0131k olarak iletilmekte midir? Herhangi bir gecikme s\u00f6z konusu olur mu? \u00d6zellikle yol denetimleri s\u0131ras\u0131nda, d\u00fczenlenmi\u015f e-\u0130rsaliye&#8217;nin elektronik ortamda sistemden do\u011frulanamamas\u0131 durumunda nas\u0131l bir yol izlenecektir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse66\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">D\u00fczenlenen e-\u0130rsaliye&#8217;ler e-\u0130rsaliye uygulamas\u0131na iletildi\u011finde anl\u0131k olarak G\u0130B sistemlerine de ula\u015fmaktad\u0131r. \u0130letim s\u00fcresi saniyeler mertebesinde ger\u00e7ekle\u015fmektedir. G\u0130B sistemlerinde herhangi bir \u015fekilde ar\u0131za, kesinti veya bak\u0131m olmas\u0131 nedeniyle iletilemeyen durumlarda G\u0130B taraf\u0131ndan gerekli duyurular www.efatura.gov.tr internet adresinde yap\u0131lmakta olup bu s\u00fcreler boyunca ka\u011f\u0131t ortamda matbu sevk irsaliyesi d\u00fczenlenerek sevkiyat i\u015flemlerinin s\u00fcrd\u00fcr\u00fclmesi m\u00fcmk\u00fcn bulunmaktad\u0131r. G\u0130B e-\u0130rsaliye sistemine iletilen e-\u0130rsaliye belgelerinin yol denetimlerinde (ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131n ya da elektronik ortamdaki halinin) ibraz\u0131 halinde e-Yoklama sistemi \u00fczerinde do\u011frulanmas\u0131 elektronik ortamda yap\u0131lmaktad\u0131r. Herhangi bir \u015fekilde do\u011frulama i\u015flemi yoklama s\u0131ras\u0131nda yap\u0131lamayan durumlar, daha sonradan tetkik edilmek \u00fczere not al\u0131narak denetim sonu\u00e7land\u0131r\u0131labilecektir. G\u0130B sistemlerinden, denetim tutana\u011f\u0131 ile tespit edilen e-\u0130rsaliye&#8217;nin ayn\u0131s\u0131n\u0131n mevcudiyetinin anla\u015f\u0131lmas\u0131 halinde herhangi bir cezai i\u015flem s\u00f6z konusu olmayacakt\u0131r. Ancak, yap\u0131lan tetkiklerde herhangi bir \u015fekilde fiilen e\u0130rsaliye&#8217;nin G\u0130B sistemlerine iletilmemi\u015f oldu\u011fu tespit edilen edilmesi halinde usul h\u00fck\u00fcmleri y\u00f6n\u00fcnden cezai i\u015flemler tatbik edilebilecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse67\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;67. e-\u0130rsaliye&#8217;ye konu mallar\u0131n al\u0131c\u0131ya teslim edilmesi i\u00e7in ALICININ e-\u0130rsaliye sisteminden yan\u0131t iletmesini beklemek zorunlu mudur? Sistem yan\u0131t\u0131n\u0131 al\u0131c\u0131 sisteme ne kadarl\u0131k bir s\u00fcre i\u00e7erisinde girmelidir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse67\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye yan\u0131tlar\u0131 irsaliye tarihinden itibaren 7 g\u00fcnl\u00fck s\u00fcre i\u00e7inde d\u00f6n\u00fclebilmektedir. Mallar\u0131n al\u0131c\u0131ya teslimat\u0131 i\u00e7in e-\u0130rsaliye yan\u0131t\u0131n\u0131n beklenmesi zorunlulu\u011fu kesinlikte bulunmamakta olup, e-\u0130rsaliye yan\u0131t\u0131n\u0131n g\u00f6nderilmesi hususunda da herhangi bir zorunluluk bulunmamaktad\u0131r. Al\u0131c\u0131 iste\u011fe ba\u011fl\u0131 olarak sistem \u00fczerinden e-\u0130rsaliye yan\u0131t\u0131n\u0131 g\u00f6nderebilir. Belirtilen s\u00fcrede yan\u0131t d\u00f6n\u00fclmemi\u015f e-\u0130rsaliye&#8217;ye konu mallar\u0131n al\u0131c\u0131s\u0131 taraf\u0131ndan tam olarak teslim al\u0131nd\u0131\u011f\u0131 G\u0130B sistemleri taraf\u0131ndan kabul edilmemektedir. Ancak buna ra\u011fmen al\u0131c\u0131ya yap\u0131lan fiili mal teslimat\u0131na ili\u015fkin tevsik edici di\u011fer belgelerle ( Teslim alan ve teslim eden taraflarca \u0131slak imzal\u0131 ve ka\u015feli; e-\u0130rsaliye&#8217;nin ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131, teslim ve tesell\u00fcme ili\u015fkin tutanak, makbuz, form teslim\/tesell\u00fcm belgesi, vb. harici di\u011fer belgeler d\u00fczenlenebilir.) aksi durumlar tevsik olunabilir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse68\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;68. e-\u0130rsaliye&#8217;ye konu sevkiyata ba\u015flanmas\u0131 i\u00e7in e-\u0130rsaliye&#8217;nin al\u0131c\u0131ya iletilmi\u015f olmas\u0131 da zorunlu mudur? Al\u0131c\u0131n\u0131n sistemlerinde bir sorun olmas\u0131 halinde sevkiyat i\u015flemine ba\u015flanabilecek midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse68\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye&#8217;ye konu mallar\u0131n sevkiyat\u0131na ba\u015flanmas\u0131 i\u00e7in e-\u0130rsaliye&#8217;nin G\u0130B sistemlerine iletilmi\u015f olmas\u0131 yeterli olup, ayr\u0131ca al\u0131c\u0131n\u0131n sistem yan\u0131t\u0131n\u0131 d\u00f6nmesini bekleme zorunlulu\u011fu bulunmaktad\u0131r. Al\u0131c\u0131n\u0131n sisteminde ya\u015fanmakta olan bir sorun sevkiyat i\u015fleminin ba\u015flat\u0131lmas\u0131na engel te\u015fkil etmeyip, al\u0131c\u0131 sistemlerindeki sorunun giderilmesi sonras\u0131nda ilgili e-\u0130rsaliye G\u0130B taraf\u0131ndan al\u0131c\u0131s\u0131na elektronik ortamda iletilecektir. Bu nedenle sat\u0131c\u0131n\u0131n al\u0131c\u0131n\u0131n sistemlerindeki sorunun \u00e7\u00f6z\u00fcm\u00fcn\u00fc bekleme zorunlulu\u011fu bulunmamaktad\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse69\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;69. M\u00fc\u015fterinin ve teslim edilecek mal miktar\u0131n\u0131n sevkiyat ba\u015flang\u0131c\u0131nda bilinemedi\u011fi baz\u0131 mal sevkiyatlar\u0131nda (\u00f6rne\u011fin: Da\u011f\u0131t\u0131m \u015firketlerinin bayilerine Akaryak\u0131t, LPG sevkiyatlar\u0131) nas\u0131l bir y\u00f6ntem izlenecektir? M\u00fc\u015fteriye teslimat ger\u00e7ekle\u015ftirilirken, internet ve d\u00fczenleme altyap\u0131s\u0131n\u0131n (tablet, pc) olmamas\u0131 nedeniyle e-\u0130rsaliye ne \u015fekilde d\u00fczenlenecektir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse69\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">M\u00fc\u015fterinin ve teslim edilecek mal miktar\u0131n\u0131n sevkiyat ba\u015flang\u0131c\u0131nda bilinemedi\u011fi baz\u0131 mal sevkiyatlar\u0131nda \u00f6ncelikle &#8220;&#8221;MUHTEL\u0130F M\u00dc\u015eTER\u0130LER&#8221;&#8221; ibareli matbu ka\u011f\u0131t sevk irsaliyesi d\u00fczenlenecektir. e-\u0130rsaliye uygulamas\u0131na da kay\u0131tl\u0131 m\u00fc\u015fterilere fiili teslimatlar ger\u00e7ekle\u015ftirildik\u00e7e ya teslim an\u0131nda ya e-Fatura d\u00fczenlenecek ya da m\u00fc\u015fteri ad\u0131na yeni bir sevk irsaliyesi (teknik altyap\u0131 engeli yok ise e-\u0130rsaliye, teknik engel var ise matbu ve m\u00fc\u015fteri ad\u0131na d\u00fczenlenen ka\u011f\u0131t ortamdaki sevk irsaliyesi) d\u00fczenlenecektir. Herbir m\u00fc\u015fteriye yap\u0131lan fiili teslimata g\u00f6re d\u00fczenlenen matbu ka\u011f\u0131t ortamdaki sevk irsaliyeleri \u00fczerinde &#8220;&#8221;e-\u0130rsaliye Ayr\u0131ca D\u00fczenlenecektir&#8221;&#8221; ibaresine yer verilecek ve en ge\u00e7 izleyen 2 g\u00fcn i\u00e7inde s\u00f6z konusu matbu irsaliye &#8220;&#8221;MATBUDAN D\u00d6N\u00dc\u015eT\u00dcR\u00dcLEN E-\u0130RSAL\u0130YE&#8221;&#8221; tipinde (s\u00f6z konusu irsaliye \u00fczerinde matbu irsaliye bilgilerine de yer verilmesi gerekmektedir) e-\u0130rsaliye&#8217;ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclecek ve G\u0130B sistemleri \u00fczerinden al\u0131c\u0131s\u0131na iletilmesi sa\u011flanacakt\u0131r. Al\u0131c\u0131lar taraf\u0131ndan s\u00f6z konusu e-\u0130rsaliye&#8217;ye (daha \u00f6ncesindeki matbu irsaliye ile fiili mal teslimat\u0131 bilgisi olu\u015ftu\u011fundan) herhangi bir yan\u0131t d\u00f6n\u00fc\u015f\u00fc yap\u0131lmayacakt\u0131r. Her bir m\u00fc\u015fteriye teslimat s\u0131ras\u0131nda e-\u0130rsaliye ve e-Fatura d\u00fczenlenmesi s\u0131ras\u0131nda mobiliteyi de sa\u011flayan her t\u00fcrl\u00fc TEKNOLOJ\u0130K \u0130MKANLARDAN yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse70\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;70. Hava limanlar\u0131nda ger\u00e7ekle\u015ftirilen, ancak u\u00e7ak ve teslimat miktar\u0131 bilgileri ba\u015flang\u0131\u00e7ta bilinemeyen, u\u00e7aklara yak\u0131t tesliminde sevk irsaliyesi bak\u0131m\u0131ndan izlenecek y\u00f6ntem nedir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse70\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Akaryak\u0131t teslimat\u0131 yap\u0131lacak u\u00e7a\u011f\u0131n bilinemedi\u011fi ya da fiili teslimat miktar\u0131n\u0131n sevkiyat ba\u015flang\u0131c\u0131nda \u00f6ng\u00f6r\u00fclemedi\u011fi HAVACILIK YAKITI sevkiyatlar\u0131nda \u00f6ncelikle &#8220;&#8221;MUHTEL\u0130F M\u00dc\u015eTER\u0130LER&#8221;&#8221; ibareli matbu ka\u011f\u0131t sevk irsaliyesi d\u00fczenlenecektir. e-\u0130rsaliye uygulamas\u0131na da kay\u0131tl\u0131 m\u00fc\u015fterilere fiili teslimatlar ger\u00e7ekle\u015ftirildik\u00e7e ya teslim an\u0131nda ya e-Fatura d\u00fczenlenecek ya da m\u00fc\u015fteri ad\u0131na yeni bir sevk irsaliyesi (teknik altyap\u0131 engeli yok ise e-\u0130rsaliye, teknik engel var ise matbu ve m\u00fc\u015fteri ad\u0131na d\u00fczenlenen ka\u011f\u0131t ortamdaki sevk irsaliyesi) ya da sevk irsaliyesinde yer almas\u0131 gereken bilgileri de bar\u0131nd\u0131ran fiili teslimata ili\u015fkin ilgili di\u011fer kurumlar ve mevzuatlar\u0131nda kabul edilen di\u011fer belgelerden birinin ( Teslim alan ve teslim eden taraflarca \u0131slak imzal\u0131 veka\u015feli; teslim ve tesell\u00fcme ili\u015fkin tutanak, makbuz, form teslim\/tesell\u00fcm belgesi, vb. harici di\u011fer ka\u011f\u0131t ortamdaki belgeler) d\u00fczenlenmesi ve bilahare e-\u0130rsaliye d\u0131\u015f\u0131ndaki belgelerin en ge\u00e7 izleyen 2 g\u00fcn i\u00e7inde e-\u0130rsaliye&#8217;ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi gerekmektedir. Matbu belgeler \u00fczerine e-\u0130rsaliye&#8217;ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclece\u011fine ili\u015fkin ibareye yer verilecek ve bilahare d\u00fczenlenecek e-\u0130rsaliye \u00fczerinde (MATBUDAN D\u00d6N\u00dc\u015eT\u00dcR\u00dcLEN E-\u0130RSAL\u0130YE tipinde) ise matbu teslim tesell\u00fcm belgelerine ili\u015fkin bilgilere yer verilecektir. Bu belgeler ile e-\u0130rsaliyeler birbirleri ile ili\u015fkili \u015fekilde muhafaza edilecek ve talep edilmesi halinde ilgililerine birlikte ibraz edilmesi gerekmektedir. S\u00f6z konusu matbudan d\u00f6n\u00fc\u015ft\u00fcr\u00fclen e-\u0130rsaliye G\u0130B sistemleri \u00fczerinden al\u0131c\u0131s\u0131na iletilmesi sa\u011flanacakt\u0131r. Al\u0131c\u0131lar taraf\u0131ndan s\u00f6z konusu e-\u0130rsaliye&#8217;ye (daha \u00f6ncesindeki matbu irsaliye ile fiili mal teslimat\u0131 bilgisi olu\u015ftu\u011fundan) herhangi bir yan\u0131t d\u00f6n\u00fc\u015f\u00fc yap\u0131lmayacakt\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse71\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;71. Boru hatlar\u0131 ile i\u015fletmenin depolar\u0131(tanklar\u0131) aras\u0131nda ger\u00e7ekle\u015ftirilen akaryak\u0131t sevkiyatlar\u0131nda sevk irsaliyesi d\u00fczenlenmesi mecburiyeti bulunmakta m\u0131d\u0131r? Sevkiyat i\u015flemi, saya\u00e7 bilgilerinden hareketle haz\u0131rlanan tutanaklarla tevsik olunabilir mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse71\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Sevk irsaliyesi belgesi, esas itibariyle ta\u015f\u0131tlar ile ta\u015f\u0131nan mallara y\u00f6nelik yol denetimlerinde bir kontrol belgesi olma vasf\u0131na haizdir. Bu \u00e7er\u00e7evede herhangi bir ta\u015f\u0131t ile sevk edilmeyen ve mal sevkiyat\u0131 ve fiilen teslim miktarlar\u0131 \u00f6zel saya\u00e7larla \u00f6l\u00e7\u00fclen boru hatlar\u0131 ile yap\u0131lan teslimlerde, teslim eden ve teslim alan taraf\u0131ndan sevk irsaliye belgesinin d\u00fczenlenmesi mecburiyeti bulunmamaktad\u0131r. Ancak dileyen i\u015fletmeler bu suretle yap\u0131lan teslimat miktarlar\u0131n\u0131 dikkate alarak teslimat\u0131n ger\u00e7ekle\u015ftirilmesi ile birlikte stok takip i\u015flemlerini ERP sistemleri \u00fczerinden takip edebilmek i\u00e7in e-\u0130rsaliye de d\u00fczenleyebilirler. e-\u0130rsaliye d\u00fczenlenmesi durumu da dahil olmak \u00fczere, boru hatt\u0131 \u00fczerinden ger\u00e7ekle\u015ftirilen fiili teslimat miktarlar\u0131n\u0131n tevsik edici harici di\u011fer belgelerin (Teslim alan ve teslim eden taraflarca \u0131slak imzal\u0131 ve ka\u015feli; teslim ve tesell\u00fcme ili\u015fkin tutanak, makbuz, form teslim\/tesell\u00fcm belgesi, saya\u00e7lar\u0131n \u00fcretti\u011fi ve taraflarca imzal\u0131 belgeler vb. harici di\u011fer ka\u011f\u0131t ortamdaki belgeler) d\u00fczenlenmesi ve ilgili makamlara tevsik edici belge olarak talep edilmesi halinde ibraz edilmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse72\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;72. Boru hatlar\u0131 ile i\u015fletmeler aras\u0131 (Rafineriden da\u011f\u0131t\u0131c\u0131 depolar\u0131na ya da da\u011f\u0131t\u0131c\u0131lar aras\u0131nda boru hatlar\u0131yla) yap\u0131lan akaryak\u0131t sevkiyatlar\u0131nda sevk irsaliyesi d\u00fczenlenmesi mecburiyeti bulunmakta m\u0131d\u0131r? Sevkiyat i\u015flemi, saya\u00e7 bilgilerinden hareketle haz\u0131rlanan tutanaklarla tevsik olunabilir mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse72\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Sevk irsaliyesi belgesi, esas itibariyle ta\u015f\u0131tlar ile ta\u015f\u0131nan mallara y\u00f6nelik yol denetimlerinde bir kontrol belgesi olma vasf\u0131na haizdir. Bu \u00e7er\u00e7evede herhangi bir ta\u015f\u0131t ile sevk edilmeyen ve mal sevkiyat\u0131 ve fiilen teslim miktarlar\u0131 \u00f6zel saya\u00e7larla \u00f6l\u00e7\u00fclen boru hatlar\u0131 ile yap\u0131lan teslimlerde teslim eden ve teslim alan taraf\u0131ndan sevk irsaliye belgesinin d\u00fczenlenmesi mecburiyeti bulunmamaktad\u0131r. Sevkiyat i\u015flemi, saya\u00e7 bilgilerinden hareketle haz\u0131rlanan tevsik edici harici di\u011fer belgelerle (Teslim alan ve teslim eden taraflarca \u0131slak imzal\u0131 ve ka\u015feli; teslim ve tesell\u00fcme ili\u015fkin tutanak, makbuz, form teslim\/tesell\u00fcm belgesi, saya\u00e7lar\u0131n \u00fcretti\u011fi ve taraflarca imzal\u0131 belgeler vb. harici di\u011fer ka\u011f\u0131t ortamdaki belgeler) tevsik olunabilir. Ancak dileyen i\u015fletmeler bu suretle yap\u0131lan teslimat miktarlar\u0131n\u0131 dikkate alarak teslimat\u0131n ger\u00e7ekle\u015ftirilmesi ile birlikte stok takip i\u015flemlerini ERP sistemleri \u00fczerinden takip edebilmek i\u00e7in e-\u0130rsaliye de d\u00fczenleyebilirler. e-\u0130rsaliyenin d\u00fczenlenmesi halinde; boru hatt\u0131 \u00fczerinden i\u015fletmeler aras\u0131 ger\u00e7ekle\u015ftirilen fiili teslimat miktarlar\u0131n\u0131n tevsik edici harici di\u011fer belgelerin olarak d\u00fczenlenen belgelere ili\u015fkin bilgilerin e-\u0130rsaliye \u00fczerinde yer verilmesi ve ilgili makamlara e-\u0130rsaliye belgesi ile birlikte tevsik edici harici belge olarak, talep edilmesi halinde ibraz edilmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse73\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;73. Ortak(ayn\u0131) akaryak\u0131t depolama alan\u0131n\u0131 (tank) kullanan \u015firketlerin birinden di\u011ferine akaryak\u0131t sat\u0131\u015f\u0131nda, herhangi bir \u015fekilde mal\u0131n mekan de\u011fi\u015fikli\u011fi veya akaryak\u0131t sevkiyat\u0131 olmayan durumda sevk irsaliyesi d\u00fczenlenmesi mecburiyeti bulunmakta m\u0131d\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse73\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Sevk irsaliyesi belgesi, esas itibariyle ta\u015f\u0131tlar ile ta\u015f\u0131nan mallara y\u00f6nelik yol denetimlerinde bir kontrol belgesi olma vasf\u0131na haizdir. Bu \u00e7er\u00e7evede herhangi bir ta\u015f\u0131t ile sevk edilmeyen ve mal sevkiyat\u0131 ve fiilen teslim miktarlar\u0131 \u00f6zel saya\u00e7larla \u00f6l\u00e7\u00fclen boru hatlar\u0131 ile yap\u0131lan teslimlerde teslim eden ve teslim alan taraf\u0131ndan sevk irsaliye belgesinin d\u00fczenlenmesi mecburiyeti bulunmamaktad\u0131r. Belirtilen nitelikteki mal sat\u0131\u015flar\u0131nda bir mal hareketi, sevkiyat\u0131 s\u00f6z konusu olmad\u0131\u011f\u0131ndan sevk irsaliyesi d\u00fczenlenmesi zorunlulu\u011fu bulunmamaktad\u0131r. Ancak, dileyen i\u015fletmeler bu suretle yap\u0131lan mal sat\u0131\u015f miktarlar\u0131n\u0131 dikkate alarak stok takip i\u015flemlerini ERP sistemleri \u00fczerinden takip edebilmek i\u00e7in, sevk irsaliyesi ( e-\u0130rsaliye d\u00fczenlenmesi gereken hallerde e-\u0130rsaliye) de d\u00fczenleyebilirler.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse74\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;74.\u0130hracat niteli\u011findeki Denizcilik yak\u0131t\u0131 teslimlerinde, G\u00fcmr\u00fck kontrolleri s\u0131ras\u0131nda \u0130rsaliye belgesinin ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 \u00fczerine al\u0131nan notlar ve ka\u015fe ve \u0131slak imza tatbiki uygulaman\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131n\u0131n G\u00fcmr\u00fck birimine ibraz\u0131 gerekli oldu\u011fu durumda nas\u0131l bir yol izlenecektir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse74\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye d\u00fczenleme zorunlulu\u011fu her iki taraf\u0131n da e-\u0130rsaliye sistemine kay\u0131tl\u0131 kullan\u0131c\u0131 oldu\u011fu durum i\u00e7in ge\u00e7erli olup, yurtd\u0131\u015f\u0131ndaki m\u00fc\u015fterilere y\u00f6nelik ger\u00e7ekle\u015ftirilen mal sevkiyat\u0131 i\u015flemleri i\u00e7in e-\u0130rsaliye d\u00fczenlenmeyecek bunun yerine ka\u011f\u0131t ortamdaki MATBU sevk irsaliyesi d\u00fczenlenecektir. G\u00fcmr\u00fck i\u015flemleri s\u0131ras\u0131nda da \u00f6teden beri oldu\u011fu \u015fekilde matbu sevk irsaliyesi belgesinin (\u00fczerine notlar al\u0131narak ve ka\u015fe ve imza tatbik edilip G\u00fcmr\u00fck makamlar\u0131na ibraz edilerek) ayn\u0131 \u015fekilde kullan\u0131lmaya devam edilebilecektir. Ancak, yurti\u00e7inde m\u00fckellefiyeti olan ve ayr\u0131ca e-\u0130rsaliye uygulamas\u0131na da kay\u0131tl\u0131 olan m\u00fc\u015fterilere ihracat niteli\u011finde olsa dahi ka\u011f\u0131t irsaliye yerine e-\u0130rsaliye d\u00fczenlenmesi gerekmektedir. Bu durumda g\u00fcmr\u00fckleme i\u015flemleri s\u0131ras\u0131nda e-\u0130rsaliye belgesinin elektronik ortamdaki haline uygun ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 \u00fczerine gerekli notlar tatbik edilip ka\u015fe ve \u0131slak imzal\u0131 halinin bir \u00f6rne\u011finin G\u00fcmr\u00fck idaresine ibraz\u0131, bir \u00f6rne\u011finin de sevkiyat\u0131 ger\u00e7ekle\u015ftiren sat\u0131c\u0131 nezdinde tevsik edici harici belge olarak kullan\u0131lmas\u0131 amac\u0131yla muhafaza edilmesi gerekmektedir. e-\u0130rsaliye d\u00fczenlenmesi a\u00e7\u0131s\u0131ndan teknik ve altyap\u0131 engeli var ise, s\u00f6z konusu sevkiyatlar\u0131n matbu ve m\u00fc\u015fteri ad\u0131na d\u00fczenlenen ka\u011f\u0131t ortamdaki sevk irsaliye ile g\u00fcmr\u00fck i\u015flemlerinin ger\u00e7ekle\u015ftirilmesi ve fiili teslimata ili\u015fkin bilgileri de bar\u0131nd\u0131ran bu ka\u011f\u0131t ortamdaki sevk irsaliyesi \u00f6rneklerinin, en ge\u00e7 izleyen 2 g\u00fcn i\u00e7inde e-\u0130rsaliye&#8217;ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi gerekmektedir. Matbu sevk irsaliye yeri \u00fczerinde e-\u0130rsaliye&#8217;ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclece\u011fine ili\u015fkin ibareye yer verilecek ve bilahare d\u00fczenlenecek e-\u0130rsaliye \u00fczerinde (MATBUDAN D\u00d6N\u00dc\u015eT\u00dcR\u00dcLEN E-\u0130RSAL\u0130YE tipinde) ise matbu irsaliyeye ili\u015fkin bilgilere yer verilecektir. S\u00f6z konusu e-\u0130rsaliye G\u0130B sistemleri \u00fczerinden al\u0131c\u0131s\u0131na iletilmesi sa\u011flanacakt\u0131r. Al\u0131c\u0131lar taraf\u0131ndan s\u00f6z konusu e-\u0130rsaliye&#8217;ye (daha \u00f6ncesindeki matbu irsaliye ile fiili mal teslimat\u0131 bilgisi olu\u015ftu\u011fundan) herhangi bir yan\u0131t d\u00f6n\u00fc\u015f\u00fc yap\u0131lmayacakt\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse75\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;75.D\u00fczenlenen ancak sevkiyat i\u015flemi ba\u015flat\u0131lmadan \u00f6nce, irsaliye&#8217;de hata oldu\u011fu sat\u0131c\u0131 taraf\u0131ndan \u00f6\u011frenilen durumlarda s\u00f6z konusu irsaliye&#8217;nin iptali, d\u00fczeltilmesi i\u015flemi nas\u0131l olacakt\u0131r? Bu durumda sat\u0131c\u0131 kendi e-\u0130rsaliye&#8217;sini belli ko\u015fullarda iptal edilebilir mi? Yeni e-\u0130rsaliye d\u00fczenlenmesi durumunda ilk ve hatal\u0131 oldu\u011fu de\u011ferlendirilen e-\u0130rsaliye ile ilgili nas\u0131l bir i\u015flem tesis edilmelidir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse75\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Sevkiyat i\u015flemi ba\u015flat\u0131l\u0131ncaya kadarki s\u00fcre\u00e7te, haz\u0131rlanan e-\u0130rsaliye&#8217;nin TASLAK olarak bekletilmesi, imzalanmamas\u0131, sisteme iletilmemesi ve bilgilerde meydana gelecek de\u011fi\u015fiklikler g\u00f6z \u00f6n\u00fcne al\u0131narak taslak belgenin onaylanarak sisteme iletilmesi halinde s\u00f6z konusu sorunlar \u00f6ncelikle en az seviyede kar\u015f\u0131la\u015f\u0131lacakt\u0131r. Bununla birlikte, olu\u015fturulmu\u015f e-\u0130rsaliye&#8217;nin, mallar\u0131n fiili sevkinden \u00f6nce bilgilerinde de\u011fi\u015fiklik oldu\u011funun anla\u015f\u0131lmas\u0131 halinde, al\u0131c\u0131n\u0131n s\u00f6z konusu e-irsaliye&#8217;ye sistem \u00fczerinden red yan\u0131t\u0131 d\u00f6n\u00fclmesini sa\u011flamak suretiyle iptal edilmesi sa\u011flan\u0131p, yerine yeni ve do\u011fru bilgileri bar\u0131nd\u0131ran e-\u0130rsaliyenin olu\u015fturulmas\u0131, al\u0131c\u0131s\u0131na sistem \u00fczerinden g\u00f6nderilmesi ve sevkiyat\u0131n ba\u015flat\u0131lmas\u0131 sa\u011flanabilir. D\u00fczenlenip e-\u0130rsaliye sistemine iletilen bir e-\u0130rsaliye&#8217;nin sat\u0131c\u0131 taraf\u0131ndan herhangi bir \u015fekilde \u0130PTAL\u0130 m\u00fcmk\u00fcn bulunmamaktad\u0131r. Sevkiyat\u0131 i\u015flemi s\u00fcrerken, ara\u00e7, \u015fof\u00f6r vb. di\u011fer bilgilerde de\u011fi\u015fikli\u011fin olmas\u0131 durumunda ise, belirtilen de\u011fi\u015fiklikler e-\u0130rsaliye haz\u0131rlama birimlerine bildirilerek (ya da \u015fofor\u00fcn yeni bir e-\u0130rsaliye olu\u015fturma i\u00e7in teknik olanaklara sahip olmas\u0131 da s\u00f6z konusu olabilir) ivedilikle yeni e-\u0130rsaliye&#8217;nin olu\u015fturulmas\u0131 ve elektronik ortamda da g\u00f6r\u00fcnt\u00fclenmesini sa\u011flayacak yap\u0131da ara\u00e7 \u015fof\u00f6r\u00fcne iletilmesi sa\u011flanmal\u0131d\u0131r. Ya da sevkiyat s\u0131ras\u0131nda teknik imkanlar elvermiyorsa, ta\u015f\u0131may\u0131 ger\u00e7ekle\u015ftiren \u015fof\u00f6r taraf\u0131ndan yeni bilgileri bar\u0131nd\u0131ran, e-\u0130rsaliye&#8217;ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclmek \u00fczere \u00f6ncelikle matbu sevk irsaliyesi d\u00fczenlenmesi ve bu irsaliye \u00fczerinde e-\u0130rsaliye&#8217;ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclece\u011fine ili\u015fkin a\u00e7\u0131klamaya yer verilmesi sa\u011flanmal\u0131d\u0131r. Matbu sevk irsaliyesi ile ger\u00e7ekle\u015ftirilen fiili teslimat miktarlar\u0131na uygun olarak, matbu irsaliyenin e-\u0130rsaliye&#8217;ye (MATBUDAN D\u00d6N\u00dc\u015eT\u00dcR\u00dcLEN E-\u0130RSAL\u0130YE tipinde) en ge\u00e7 izleyen 2 g\u00fcn i\u00e7inde d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi ve e-\u0130rsaliye sistemine iletilmesi gerekmektedir. D\u00fczenlenen bu e-\u0130rsaliye \u00fczerinde, d\u00fczenlenen matbu sevk irsaliyesine ili\u015fkin bilgilere yer verilmelidir. Matbu sevk irsaliyesi de tevsik edici belge (e-\u0130rsaliye&#8217;nin dayana\u011f\u0131) olarak, muhafaza ve istenildi\u011finde ibraz edilmesi gerekmektedir. Bilgileri de\u011fi\u015fen ilk e-\u0130rsaliye&#8217;nin (elektronik halinin) sat\u0131c\u0131 ve al\u0131c\u0131 taraf\u0131ndan, daha sonradan d\u00fczenlenmi\u015f matbu ve ayr\u0131ca d\u00f6n\u00fc\u015ft\u00fcr\u00fclen e-\u0130rsaliye ve d\u00fczenlenen e-Fatura ile birlikte muhafaza edilmesi (e-Fatura&#8217;n\u0131n a\u00e7\u0131klama alan\u0131nda ilgili irsaliyelere ili\u015fkin bilgilerine yer verilmesi suretiyle) yeterli olacakt\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse76\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;76. Muhtelif M\u00fc\u015fteriler ibareli olarak sevk irsaliyesi d\u00fczenlenebildi\u011fi hallerdeki sevk irsaliyelerinin matbu ka\u011f\u0131t ortamda d\u00fczenlenmesi esas olmakla birlikte e\u0130rsaliye olarak d\u00fczenlenmesi m\u00fcmk\u00fcn olabilecek midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse76\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye d\u00fczenleme zorunlulu\u011fu her iki taraf\u0131n da e-\u0130rsaliye sistemine kay\u0131tl\u0131 kullan\u0131c\u0131 oldu\u011fu durum i\u00e7in ge\u00e7erli olup, irsaliye d\u00fczenlenen muhatab\u0131n e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 olmad\u0131\u011f\u0131 durumda sevk irsaliyesinin matbu ka\u011f\u0131t ortamda d\u00fczenlenmesi gerekmektedir. Ancak bununla birlikte, G\u0130B taraf\u0131ndan sisteme Muhtelif M\u00fc\u015fteriler&#8217;i temsil etmek \u00fczere &#8220;sanal&#8221; bir kay\u0131tl\u0131 kullan\u0131c\u0131 tan\u0131mlanmas\u0131 halinde, muhatap olarak bu kay\u0131tl\u0131 kullan\u0131c\u0131 se\u00e7ilerek e-\u0130rsaliye d\u00fczenlenmesi ve bu belgenin ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131n kullan\u0131labilmesi m\u00fcmk\u00fcn hale gelebilecektir. Konuya ili\u015fkin sistemsel geli\u015ftirmelerin tamamlanmas\u0131 m\u00fcteakip gerekli duyurular&nbsp;<a href=\"http:\/\/www.efatura.gov.tr\/\" target=\"_blank\" rel=\"noopener noreferrer\">www.efatura.gov.tr<\/a>&nbsp;internet adresinde yap\u0131lacakt\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse77\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;77. Mal\u0131n bir komisyoncu veya di\u011fer bir arac\u0131ya g\u00f6nderildi\u011fi hallerde de mal\u0131n g\u00f6nderen taraf\u0131ndan e-\u0130rsaliye&#8217;ye ba\u011flanmas\u0131 zorunlu mudur?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse77\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Mal\u0131n bir komisyoncu veya di\u011fer bir arac\u0131ya g\u00f6nderildi\u011fi hallerde de mal\u0131n g\u00f6nderen taraf\u0131ndan sevk irsaliyesine ba\u011flanmas\u0131 gerekli olup, mal\u0131n g\u00f6nderildi\u011fi komisyoncu veya arac\u0131n\u0131n e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 oldu\u011fu halde, e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 olan kullan\u0131c\u0131n\u0131n g\u00f6nderece\u011fi bu mallar i\u00e7in e-\u0130rsaliye d\u00fczenlemesi zorunludur. Komisyoncu veya arac\u0131n\u0131n e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 olmad\u0131\u011f\u0131 halde, matbu ka\u011f\u0131t sevk irsaliyesinin d\u00fczenlenmesi esas olmakla birlikte; G\u0130B taraf\u0131ndan sisteme tan\u0131ml\u0131 olmayan al\u0131c\u0131lar\u0131 temsil etmek \u00fczere &#8220;&#8221;sanal&#8221;&#8221; bir kay\u0131tl\u0131 kullan\u0131c\u0131 tan\u0131mlanmas\u0131 halinde, muhatap olarak bu kay\u0131tl\u0131 kullan\u0131c\u0131 se\u00e7ilerek (as\u0131l muhatap bilgisi ayr\u0131ca e-\u0130rsaliye&#8217;nin ilgili alan\u0131nda yer verilecektir.) e-\u0130rsaliye d\u00fczenlenmesi ve al\u0131c\u0131s\u0131n\u0131n talebine uygun olarak ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131n verilmesi ya da harici elektronik yollarla elektronik ortamda iletilmesi m\u00fcmk\u00fcn hale gelebilecektir. Konuya ili\u015fkin sistemsel geli\u015ftirmelerin tamamlanmas\u0131 m\u00fcteakip gerekli duyurular www.efatura.gov.tr internet adresinde yap\u0131lacakt\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse78\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;78. e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 bir sat\u0131c\u0131n\u0131n nihai t\u00fcketicilere yapt\u0131\u011f\u0131 sat\u0131\u015flarda irsaliye d\u00fczenleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc var m\u0131d\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse78\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Vergi Usul Kanunu&#8217;nun 230 uncu maddesinin son f\u0131kras\u0131 uyar\u0131nca; nihai t\u00fcketicilerin t\u00fcketim amac\u0131yla perakende olarak sat\u0131n ald\u0131klar\u0131 mallar\u0131 kendilerinin ta\u015f\u0131mas\u0131 veya ta\u015f\u0131tt\u0131r\u0131lmas\u0131 halinde bu mallara ait fatura veya perakende sat\u0131\u015f fi\u015finin bulunmas\u0131 \u015fart\u0131yla sevk irsaliyesi aranmayaca\u011f\u0131ndan, e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 sat\u0131c\u0131 herhangi bir \u015fekilde irsaliye d\u00fczenlemeyecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse79\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;79. Sat\u0131c\u0131 taraf\u0131ndan mal\u0131n al\u0131c\u0131ya teslimin an\u0131nda fatura d\u00fczenlenmesi halinde, ayr\u0131ca sevk irsaliyesi d\u00fczenlenmesi zorunlu mudur?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse79\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Sat\u0131lan mal\u0131n teslimi an\u0131nda faturan\u0131n da d\u00fczenlenmesi halinde, ayr\u0131ca sevk irsaliyesi kesilmesine gerek bulunmad\u0131\u011f\u0131ndan mal\u0131n fatura ile birlikte ta\u015f\u0131nmas\u0131 yeterlidir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse80\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;80. Sat\u0131c\u0131 sevk edece\u011fi mal\u0131, ta\u015f\u0131ma i\u015fini \u00dcCRET kar\u015f\u0131l\u0131\u011f\u0131 y\u00fcr\u00fcten \u00f6zel ta\u015f\u0131ma i\u015fletmelerine yapt\u0131rmas\u0131 halinde de e-\u0130rsaliye d\u00fczenlenmesi gerekecek midir? Ta\u015f\u0131may\u0131 yapan i\u015fletmenin TA\u015eIMA \u0130RSAL\u0130YES\u0130 d\u00fczenlenmesi yeterli de\u011fil midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse80\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Mallar\u0131n \u00fccret kar\u015f\u0131l\u0131\u011f\u0131 ta\u015f\u0131tt\u0131r\u0131lmas\u0131 halinde, Vergi Usul Kanununun 240 nc\u0131 maddesi uyar\u0131nca, ta\u015f\u0131yan taraf\u0131ndan ayr\u0131ca ta\u015f\u0131ma irsaliyesi d\u00fczenlenmesi de gerekmektedir. Bu durumda mal\u0131 ta\u015f\u0131tt\u0131ran (sat\u0131c\u0131) ve mal\u0131n teslim edilece\u011fi ki\u015fi (al\u0131c\u0131) e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 kullan\u0131c\u0131 olmas\u0131 halinde, sevk irsaliyesi e-\u0130rsaliye olarak d\u00fczenlenmeli ve TA\u015eIYAN&#8217;a e-\u0130rsaliye&#8217;nin ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131n veya elektronik g\u00f6r\u00fcnt\u00fcs\u00fcn\u00fcn ta\u015f\u0131tta bulunmak \u00fczere verilmesi gereklidir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse81\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;81. Ayn\u0131 m\u00fcessesenin muhtelif \u015fube ve k\u0131s\u0131mlar\u0131nda e-\u0130rsaliye d\u00fczenlenirken, belge no ayr\u0131m\u0131nda nelere dikkat edilmelidir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse81\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Ayn\u0131 m\u00fcessesenin muhtelif \u015fube ve k\u0131s\u0131mlar\u0131nda her biri ayn\u0131 numara ile ba\u015flamak \u00fczere ayr\u0131 ayr\u0131 irsaliye kullan\u0131ld\u0131\u011f\u0131 takdirde \u015fube veya bu irsaliyelere \u015fube k\u0131s\u0131mlar\u0131na g\u00f6re \u015fube veya k\u0131sm\u0131n isimlerinin yaz\u0131lmas\u0131 veya \u00f6zel i\u015faretle seri tefriki yap\u0131lmas\u0131 zorunludur. (VUK GT 141)<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse82\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;82. \u0130la\u00e7 Sat\u0131\u015f M\u00fcmessilleri Taraf\u0131ndan Ta\u015f\u0131nan Promosyon \u00dcr\u00fcnleri ile Numune \u0130la\u00e7lar i\u00e7in Sevk \u0130rsaliyesi D\u00fczenlenecek midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse82\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Ticari mal niteli\u011finde olmayan bro\u015f\u00fcr, bloknot, kalem gibi promosyon \u00fcr\u00fcnleri ile numune ila\u00e7lar\u0131n, hekimlere verilmek \u00fczere firmalar\u0131n sat\u0131\u015f m\u00fcmessilleri taraf\u0131ndan ta\u015f\u0131nmas\u0131 s\u0131ras\u0131nda (ticari mal sevkiyat\u0131 izlenimi verecek b\u00fcy\u00fckl\u00fckte veya mahiyette olmamak \u015fart\u0131yla) sevk irsaliyesi d\u00fczenlenmesine gerek bulunmamaktad\u0131r.(VUK GT 379)<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse83\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;83. Ba\u015fka illerde bulunan sat\u0131c\u0131lardan sipari\u015f edilen mallar\u0131n, telefon, faks gibi haberle\u015fme ara\u00e7lar\u0131 yoluyla ba\u011flant\u0131 kurulan ta\u015f\u0131mac\u0131lara ta\u015f\u0131tt\u0131r\u0131ld\u0131\u011f\u0131 durumlarda al\u0131c\u0131 taraf\u0131ndan d\u00fczenlenecek e-\u0130rsaliye&#8217;nin ka\u011f\u0131t \u00e7\u0131kt\u0131 veya g\u00f6r\u00fcnt\u00fcs\u00fcn\u00fcn ara\u00e7ta bulundurulmas\u0131 a\u00e7\u0131s\u0131ndan fiili imkans\u0131zl\u0131k s\u00f6z konusu oldu\u011fu durumlarda nas\u0131l bir yol izlenecektir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse83\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Mal\u0131n al\u0131c\u0131 taraf\u0131ndan ta\u015f\u0131nd\u0131\u011f\u0131 veya ta\u015f\u0131tt\u0131r\u0131ld\u0131\u011f\u0131 hallerde ise sevk irsaliyesi d\u00fczenleme zorunlulu\u011fu al\u0131c\u0131ya aittir. Ancak, al\u0131c\u0131 ve sat\u0131c\u0131n\u0131n bu konuda mutab\u0131k kalmalar\u0131 halinde, sevk irsaliyesi sat\u0131c\u0131 taraf\u0131ndan da d\u00fczenlenebilecektir. Buna g\u00f6re, sat\u0131c\u0131n\u0131n sevk irsaliyesi d\u00fczenlemesi halinde al\u0131c\u0131 taraf\u0131ndan ayr\u0131ca sevk irsaliyesi d\u00fczenlenmesi gerekmeyecektir. Ancak e-\u0130rsaliye elektronik ortamda d\u00fczenlenip iletilebildi\u011finden, sat\u0131c\u0131 taraf\u0131ndan yukar\u0131da belirtildi\u011fi \u015fekilde irsaliye d\u00fczenlenmesine mutab\u0131k kal\u0131namad\u0131\u011f\u0131 durumlarda, mal\u0131n\u0131 ta\u015f\u0131mac\u0131ya ta\u015f\u0131tt\u0131ran al\u0131c\u0131, kendi ad\u0131na e-\u0130rsaliye d\u00fczenleyip bu irsaliyenin ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131 faks vb. y\u00f6ntemle ka\u011f\u0131t ortamda ya da mail vb. y\u00f6ntemle elektronik ortamda mal\u0131n ta\u015f\u0131y\u0131c\u0131s\u0131na iletebilir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse84\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;84. Di\u011fer mevzuat d\u00fczenlemelerinde sevk irsaliyesi yerine ge\u00e7en belge olarak kabul edilen belgelerin bulunmas\u0131 halinde e-\u0130rsaliye d\u00fczenleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunacak m\u0131d\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse84\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Maden sevkiyatlar\u0131nda, Maden Kanununa g\u00f6re d\u00fczenlenen maden sevk fi\u015fi, Uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131kta kullan\u0131lan hamule senedi, kon\u015fimento gibi belgeler, G\u00fcmr\u00fck giri\u015fi s\u0131ras\u0131nda G\u00fcmr\u00fck \u0130darelerince d\u00fczenlenip verilen resmi belgeler, Orman \u0130darelerince d\u00fczenlenen nakliye teskereleri ve buna benzer belgeler, al\u0131nan \u00fcr\u00fcn\u00fcn al\u0131c\u0131 veya sat\u0131c\u0131 taraf\u0131ndan ta\u015f\u0131n\u0131p ta\u015f\u0131nmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n sevk irsaliyesi olarak kabul edilecek ve sat\u0131n ald\u0131\u011f\u0131 mal\u0131 kendi ara\u00e7lar\u0131yla ta\u015f\u0131yan veya bir nakliyeciye ta\u015f\u0131tt\u0131ranlardan ayr\u0131ca sevk irsaliyesi d\u00fczenlemesi istenmeyecektir(VUK GT 253). Ancak Bakanl\u0131\u011f\u0131m\u0131zca yap\u0131lacak yeni d\u00fczenlemelerde belirtilen durumlardan baz\u0131lar\u0131n\u0131n e-\u0130rsaliye d\u00fczenleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc kapsam\u0131na dahil edilmesi halinde belirtilen i\u015flemler i\u00e7in e-\u0130rsaliye d\u00fczenleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc s\u00f6z konusu olabilecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse85\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;85. M\u00fckelleflerin faaliyetlerine ili\u015fkin olarak i\u015fyerlerinde kullan\u0131lmak ve t\u00fcketilmek amac\u0131yla sat\u0131n ald\u0131klar\u0131 (K\u0131rtasiye, b\u00fcro ve temizlik malzemeleri, yemek, ekmek gibi) ufak hacimli mallar\u0131 ta\u015f\u0131malar\u0131 veya ta\u015f\u0131tt\u0131rmalar\u0131 halinde e-\u0130rsaliye d\u00fczenlenecek midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse85\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">M\u00fckelleflerin faaliyetlerine ili\u015fkin olarak i\u015fyerlerinde kullan\u0131lmak ve t\u00fcketilmek amac\u0131yla sat\u0131n ald\u0131klar\u0131 (K\u0131rtasiye, b\u00fcro ve temizlik malzemeleri, yemek, ekmek gibi) ufak hacimli ve de\u011feri fatura d\u00fczenleme limiti tutar\u0131n\u0131 a\u015fmayan mallar\u0131 ta\u015f\u0131malar\u0131 veya ta\u015f\u0131tt\u0131rmalar\u0131 halinde bu mallara ait faturan\u0131n ta\u015f\u0131ma esnas\u0131nda ta\u015f\u0131tta bulundurulmas\u0131 ve faturan\u0131n \u00fczerine &#8220;Bu mallar i\u00e7in sevk irsaliyesi d\u00fczenlenmemi\u015ftir.&#8221; \u015ferhinin verilmesi \u015fart\u0131yla ayr\u0131ca matbu sevk irsaliyesi de aranmayaca\u011f\u0131ndan e-\u0130rsaliye d\u00fczenlenmeyecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse86\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;86. Yar\u0131 mam\u00fcl veya mamul mallar\u0131n, baz\u0131 i\u015flemler yap\u0131lmak \u00fczre, di\u011fer m\u00fckelleflere g\u00f6nderilmesi ve bu m\u00fckelleflerden mallar\u0131n geri getirilmesi durumunda g\u00f6t\u00fcr\u00fclen ve geri getirilen mallar i\u00e7in gidi\u015f ve geli\u015f ta\u015f\u0131malar\u0131 s\u0131ras\u0131nda e-\u0130rsaliye nas\u0131l d\u00fczenlenecektir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse86\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">M\u00fckelleflerin, yar\u0131 mam\u00fcl veya mamul mallar\u0131n\u0131, baz\u0131 i\u015flemler yap\u0131lmak \u00fczere, e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 bulunan di\u011fer m\u00fckelleflere g\u00f6ndermeleri ve bu m\u00fckelleflerden mallar\u0131 geri getirmeleri durumunda g\u00f6t\u00fcr\u00fclen ve geri getirilen mallar i\u00e7in gidi\u015f ve geli\u015f ta\u015f\u0131malar\u0131 s\u0131ras\u0131nda ayr\u0131 ayr\u0131 e-\u0130rsaliye d\u00fczenlemeleri zorunludur. Mallar\u0131n g\u00f6t\u00fcr\u00fclmesinde d\u00fczenlenecek sevk irsaliyelerinin m\u00fc\u015fteri b\u00f6l\u00fcm\u00fc bilgilerine i\u015flemi yapacak m\u00fckellefin ad\u0131 ve soyad\u0131, varsa ticaret \u00fcnvan\u0131, vergi dairesi ve hesap numaras\u0131 yaz\u0131lacak, Mal\u0131n nev&#8217;i b\u00f6l\u00fcm\u00fcne, g\u00f6nderilen mallar\u0131n ad\u0131\/cinsi, miktar\u0131 b\u00f6l\u00fcm\u00fcne miktar\u0131 yaz\u0131lacak ve s\u00f6z konusu irsaliye&#8217;nin a\u00e7\u0131klama not alan\u0131na yap\u0131lacak i\u015fin t\u00fcr\u00fc (Mesela : &#8220;Boyat\u0131lmak, tamir ettirilmek, par\u00e7a de\u011fi\u015ftirmek \u00fczere&#8221; \u015feklinde bir ibare) yaz\u0131lacakt\u0131r. \u0130\u015flem g\u00f6rd\u00fckten sonra mal\u0131n tekrar i\u015flemi yapt\u0131ran taraf\u0131ndan geri ta\u015f\u0131nmas\u0131nda d\u00fczenlenecek sevk irsaliyelerinin m\u00fc\u015fteri bilgileri b\u00f6l\u00fcm\u00fcne i\u015flemi yapt\u0131ran i\u015fletme kendi bilgilerine, sevk adresi olarak kendi i\u015fletme adres bilgisine (i\u015flemin yap\u0131ld\u0131\u011f\u0131 yer adres bilgisinin de ba\u015flang\u0131\u00e7 noktas\u0131 olarak eklenmesi m\u00fcmk\u00fcnd\u00fcr) mal\u0131n nev&#8217;i ve miktar bilgisi olarak i\u015flemi tamamlanm\u0131\u015f hali ile geri getirilen mallar\u0131n nev&#8217;i ve miktar\u0131 bilgileri yaz\u0131lacak ve irsaliyenin not a\u00e7\u0131klama alan\u0131na yapt\u0131r\u0131lm\u0131\u015f olan i\u015flemin t\u00fcr\u00fc (boyama, bask\u0131, tamir, par\u00e7a de\u011fi\u015fim vb.)ne ili\u015fkin a\u00e7\u0131klamaya yer verilecektir. Ancak, s\u00f6z konusu mallar\u0131n i\u015flemi yapacak m\u00fckellefler taraf\u0131ndan ta\u015f\u0131nmas\u0131 veya ta\u015f\u0131tt\u0131r\u0131lmas\u0131 halinde sevk irsaliyesinin, yukar\u0131da belirtilen esaslara g\u00f6re bu kimseler taraf\u0131ndan d\u00fczenlenece\u011fi tabiidir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse87\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;87. Sat\u0131\u015fa konu olmayan ancak tamir \/ bak\u0131m ama\u00e7l\u0131 g\u00f6nderilen mal, ekipman veya demirba\u015f sevkiyatlar\u0131nda sevk irsaliyesi d\u00fczenlenmesine gerek var m\u0131d\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse87\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">\u0130\u015fletmeye ait mal, demirba\u015f, ekipman vb. unsurlar\u0131n i\u015flem g\u00f6rmek (boyat\u0131lmak, tamir edilmek, par\u00e7a de\u011fi\u015ftirmek, dikilmek vb.) \u00fczere ba\u015fka i\u015fletmelere sevkiyat\u0131nda da sevk irsaliyesi d\u00fczenlenmesi gerekmektedir. Bu durumda d\u00fczenlenecek sevk irsaliyelerinde ilave not, a\u00e7\u0131klama bilgisine yer verilerek s\u00f6z konusu mal, ekipman, demirba\u015f\u0131n tamir, bak\u0131m, i\u015flem g\u00f6rmek \u00fczere g\u00f6nderildi\u011fi belirtilecektir. Bu durumda s\u00f6z konusu unsurlar\u0131 ta\u015f\u0131yan\/ta\u015f\u0131tan kim ise onun sevk irsaliyesi d\u00fczenlemesi gerekmektedir. Taraflar\u0131n her ikisinin de (sevkiyat\u0131 ba\u015flatan ve teslimat\u0131 alacak olan) e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 oldu\u011fu durumda, sevk irsaliyesinin e-\u0130rsaliye olarak d\u00fczenlenmesi, olmad\u0131\u011f\u0131 durumda ise matbu ka\u011f\u0131t ortamdaki sevk irsaliyesi, duruma g\u00f6re irsaliye yerine de ge\u00e7en eFatura&#8217;n\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 veya e-Ar\u015fiv Fatura&#8217;n\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 veya \u00d6KC&#8217;den d\u00fczenlenen eFatura\/e-Ar\u015fiv Fatura Bilgi Fi\u015fi&#8217;nin ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 mevzuatta \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc n\u00fcsha say\u0131s\u0131nda d\u00fczenlenmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse88\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;88. Numune \u00fczerine veya tecr\u00fcbe ve muayene \u015fart\u0131yla ger\u00e7ekle\u015ftirilen sat\u0131\u015flara ait mal sevkiyatlar\u0131nda da e-\u0130rsaliye d\u00fczenlenmek zorunlu mudur?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse88\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Numune \u00fczerine veya tecr\u00fcbe ve muayene \u015fart\u0131yla sat\u0131m yap\u0131lmak \u00fczere mal sevkiyat\u0131 yap\u0131lmas\u0131 halinde sevk edilen mallar i\u00e7in matbu ka\u011f\u0131t ortamda sevk irsaliyesi d\u00fczenlenmesi zorunlulu\u011fu bulundu\u011fundan, bu suretle sevk edilen mallar\u0131n muhatab\u0131n\u0131n e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 oldu\u011fu durumda d\u00fczenlenmesi gereken sevk irsaliyesi e\u0130rsaliye olmak zorundad\u0131r. Ancak muhatab\u0131n e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 olmad\u0131\u011f\u0131 durumda genel esaslar \u00e7er\u00e7evesinde matbu ka\u011f\u0131t sevk irsaliyesi ya da irsaliye yerine ge\u00e7en e-Ar\u015fiv Fatura&#8217;n\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131, e-Ar\u015fiv Fatura bilgi fi\u015fi d\u00fczenlenmesi esast\u0131r. Ancak bununla birlikte, G\u0130B taraf\u0131ndan sisteme tan\u0131ml\u0131 olmayan al\u0131c\u0131lar\u0131 temsil etmek \u00fczere &#8220;sanal&#8221; bir kay\u0131tl\u0131 kullan\u0131c\u0131 tan\u0131mlanmas\u0131 halinde, muhatap olarak bu kay\u0131tl\u0131 kullan\u0131c\u0131 se\u00e7ilerek (as\u0131l muhatap bilgisi ayr\u0131ca e-\u0130rsaliye&#8217;nin ilgili alan\u0131nda yer verilecektir.) e-\u0130rsaliye d\u00fczenlenmesi ve al\u0131c\u0131s\u0131n\u0131n talebine uygun olarak ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131n verilmesi ya da harici elektronik yollarla elektronik ortamda iletilmesi m\u00fcmk\u00fcn hale gelebilecektir. Konuya ili\u015fkin sistemsel geli\u015ftirmelerin tamamlanmas\u0131 m\u00fcteakip gerekli duyurular www.efatura.gov.tr internet adresinde yap\u0131lacakt\u0131r. Bu t\u00fcr sevkiyatlarda, mal\u0131 sat\u0131c\u0131 ta\u015f\u0131yor veya ta\u015f\u0131t\u0131yorsa e-\u0130rsaliye sat\u0131c\u0131 taraf\u0131ndan, al\u0131c\u0131 ta\u015f\u0131yor veya ta\u015f\u0131t\u0131yorsa e-\u0130rsaliye al\u0131c\u0131 taraf\u0131ndan d\u00fczenlenecektir. Ancak, kabule ba\u011fl\u0131 olan ve bunun i\u00e7in yaz\u0131l\u0131 bir s\u00f6zle\u015fme bulunan bu t\u00fcr sat\u0131\u015flarda, fatura d\u00fczenlenmesindeki on g\u00fcnl\u00fck s\u00fcrenin kabul tarihinden itibaren ba\u015flayaca\u011f\u0131 tabiidir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse89\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;89. Ger\u00e7ek usulde vergilendirilen m\u00fckelleflerden basit\/g\u00f6t\u00fcr\u00fc usulde vergilendirilen m\u00fckellefler ve vergiden muaf esnaf taraf\u0131ndan al\u0131nan mallar\u0131n al\u0131c\u0131lar\u0131 taraf\u0131ndan ta\u015f\u0131nmas\u0131 durumunda sevk irsaliyesi d\u00fczenlenecek midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse89\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 bir m\u00fckellefin, basit\/g\u00f6t\u00fcr\u00fc usulde vergilendirilen m\u00fckellefler ile vergiden muaf esnaftan mal ald\u0131\u011f\u0131 ve mallar\u0131n kendilerince ta\u015f\u0131nd\u0131\u011f\u0131\/ta\u015f\u0131tt\u0131r\u0131ld\u0131\u011f\u0131 durumda e-\u0130rsaliye d\u00fczenlenecek midir?&#8221; &#8220;Vergi Usul Kanununun 232 ve 235 inci maddelerindeki, fatura, sevk irsaliyesi, perakende sat\u0131\u015f vesikalar\u0131 (perakende sat\u0131\u015f fi\u015fi, \u00f6deme kaydedici cihaz sat\u0131\u015f fi\u015fi, giri\u015f ve yolcu ta\u015f\u0131ma bileti), gider pusulas\u0131, m\u00fcstahsil makbuzu ile 236 nc\u0131 maddede yer alan serbest meslek makbuzunu yaln\u0131z birinci ve ikinci s\u0131n\u0131f t\u00fcccarlarla defter tutmak mecburiyetinde olan \u00e7ift\u00e7iler ve serbest meslek erbab\u0131n\u0131n d\u00fczenlemesi mecburi olup bunlar\u0131n d\u0131\u015f\u0131nda kalan ve kazan\u00e7lar\u0131 g\u00f6t\u00fcr\u00fc(basit) usulde tespit olunan t\u00fcccarlar ile g\u00f6t\u00fcr\u00fc usulde vergilendirilen serbest meslek erbab\u0131 ve vergiden muaf esnaf\u0131n s\u00f6z konusu belgeleri d\u00fczenleme mecburiyeti bulunmamaktad\u0131r. Bu nedenle, ger\u00e7ek usulde vergilendirilen m\u00fckellefler ile g\u00f6t\u00fcr\u00fc usulde vergilendirilen m\u00fckellefler ve vergiden muaf esnaf aras\u0131ndaki mal harekat\u0131 sevk irsaliyesi y\u00f6n\u00fcnden a\u015fa\u011f\u0131daki esaslara g\u00f6re belgelendirilecektir: Ger\u00e7ek usulde vergilendirilen m\u00fckelleflerden (e-\u0130rsaliye uygulamas\u0131na dahil olsun veya olmas\u0131n), g\u00f6t\u00fcr\u00fc\/basit usulde vergilendirilen m\u00fckellefler ve vergiden muaf esnaf taraf\u0131ndan sat\u0131n al\u0131nan mal\u0131n al\u0131c\u0131 taraf\u0131ndan ta\u015f\u0131nmas\u0131nda sevk irsaliyesi aranmayacak, ancak fatura mal\u0131n sat\u0131ld\u0131\u011f\u0131 anda sat\u0131c\u0131 taraf\u0131ndan d\u00fczenlenecektir. Sat\u0131c\u0131 taraf\u0131ndan sat\u0131\u015f an\u0131nda d\u00fczenlenecek faturaya al\u0131c\u0131 taraf\u0131ndan ta\u015f\u0131nd\u0131\u011f\u0131 \u015ferhi konulacak ve ta\u015f\u0131malar s\u0131ras\u0131nda yetkililerce istenildi\u011finde ibraz edilecektir. G\u00f6t\u00fcr\u00fc usulde vergilendirilen m\u00fckellef veya vergiden muaf esnaftan, ger\u00e7ek usulde vergilendirilen ve e-\u0130rsaliye uygulamas\u0131na da kay\u0131tl\u0131 bulunan m\u00fckellefler taraf\u0131ndan sat\u0131n al\u0131nan mal\u0131n al\u0131c\u0131 taraf\u0131ndan ta\u015f\u0131nmas\u0131nda ise sevk irsaliyesi e-\u0130rsaliye olarak kendi kendine olacak \u015fekilde d\u00fczenlenecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse90\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;90. ANTREPO \u00c7IKI\u015e F\u0130\u015e\u0130&#8217;nin sevk irsaliyesi yerine ge\u00e7en belge olarak kabul edilmesine devam edilmekte midir? Ayr\u0131ca e-\u0130rsaliye d\u00fczenlenmesi gerekmekte midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse90\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Di\u011fer mevzuat d\u00fczenlemeler uyar\u0131nca, sevk irsaliyesi yerine ge\u00e7en belge oldu\u011fu a\u00e7\u0131k\u00e7a kabul edilen hallerde, bu belgelerin d\u00fczenlenmesi halinde ayr\u0131ca sevk irsaliyesinin (veya e-\u0130rsaliyenin) d\u00fczenlenmesine gerek bulunmamaktad\u0131r. Ancak s\u00f6z konusu belgelerin sevk irsaliyesi yerine ge\u00e7en belge oldu\u011fu hususu ilgili mevzuat d\u00fczenlemesinde a\u00e7\u0131k\u00e7a belirtilmi\u015f olmal\u0131d\u0131r. Ancak Bakanl\u0131\u011f\u0131m\u0131zca yap\u0131lacak yeni d\u00fczenlemelerde e-\u0130rsaliye d\u00fczenleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc kapsam\u0131na \u00f6zel olarak dahil edilen sevkiyat i\u015flemleri i\u00e7in, sevk irsaliyesi yerine ge\u00e7en belge yerine e-\u0130rsaliye d\u00fczenleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc s\u00f6z konusu olabilecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse91\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;91. Fatura&#8217;n\u0131n \u00f6nce d\u00fczenlendi\u011fi durumlarda sevk irsaliyesinin fatura tarihinden sonraki ka\u00e7 g\u00fcn i\u00e7inde d\u00fczenlenmesi gerekir ?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse91\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Fatura&#8217;n\u0131n \u00f6nce d\u00fczenlendi\u011fi hallerde de mal sevkiyat\u0131 ne zaman olacak ise (mal sevkiyat\u0131 i\u015flemi sat\u0131c\u0131 ile al\u0131c\u0131 aras\u0131ndaki anla\u015fmaya g\u00f6re serbest\u00e7e belirlenebilir, sevk zaman\u0131 konusunda \u00f6zel bir yasal veya idari d\u00fczenleme bulunmamaktad\u0131r) sevk irsaliyesinin (ve e-\u0130rsaliye&#8217;nin) bu tarihten \u00f6nce d\u00fczenlenmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse92\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;92. Fatura kesilecek m\u00fckellefin e-Fatura ve e-\u0130rsaliye&#8217;de olmad\u0131\u011f\u0131 ancak mal\u0131n nihai teslim edilece\u011fi (al\u0131c\u0131n\u0131n verdi\u011fi talimatla m\u00fc\u015fterisi durumunda bulunan m\u00fckellef veya ki\u015filerin) e-Fatura ve e-\u0130rsaliye de kay\u0131tl\u0131 oldu\u011fu durumda sevk irsaliyesi ne \u015fekilde d\u00fczenlenecektir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse92\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Sevk irsaliyesi&#8217;nin matbu ka\u011f\u0131t ortamda m\u0131 yoksa e-\u0130rsaliye olarak m\u0131 d\u00fczenlenmesi gerekti\u011fi hususunda, genel prensip itibariyle &#8220;faturan\u0131n d\u00fczenlenecek taraf\u0131n&#8221; e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 bir kullan\u0131c\u0131 olup olmad\u0131\u011f\u0131na bak\u0131lmas\u0131 gerekir. Fatura&#8217;n\u0131n kesilece\u011fi m\u00fckellef ile sevk irsaliyesinin d\u00fczenlenece\u011fi m\u00fckellef esas itibariyle ayn\u0131 olmas\u0131 gerekmekte olup, muhatab\u0131n e-Fatura ve e-\u0130rsaliye&#8217;ye kay\u0131tl\u0131 olmad\u0131\u011f\u0131 durumda d\u00fczenlenmesi gereken sevk irsaliyesi e-\u0130rsaliye olamayacakt\u0131r, bunun yerine matbu ka\u011f\u0131t ortamdaki sevk irsaliyesi veya sat\u0131c\u0131 e-Ar\u015fiv fatura uygulamas\u0131nda ise irsaliye yerine ge\u00e7en nitelikteki e-Ar\u015fiv Fatura&#8217;n\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 veya irsaliye yerine ge\u00e7en \u00d6KC&#8217;den d\u00fczenlenen e-Ar\u015fiv Fatura Bilgi Fi\u015fi d\u00fczenlenmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse93\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;93. Sevk irsaliyesi d\u00fczenlenmesi gereken taraf\u0131n e-\u0130rsaliye&#8217;de kay\u0131tl\u0131 olmad\u0131\u011f\u0131 ancak e-Fatura uygulamas\u0131na kay\u0131tl\u0131 oldu\u011fu durumda, irsaliye yerine ge\u00e7en eFatura&#8217;n\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 d\u00fczenlenmeye devam edilebilecek midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse93\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Evet, mal\u0131n al\u0131c\u0131s\u0131n\u0131n e-Fatura uygulamas\u0131na kay\u0131tl\u0131 bir kullan\u0131c\u0131 oldu\u011fu ancak e\u0130rsaliye&#8217;ye hen\u00fcz dahil olmad\u0131\u011f\u0131 durumda; ya matbu ka\u011f\u0131t ortamdaki sevk irsaliyesi veya irsaliye yerine ge\u00e7en nitelikteki e-Fatura&#8217;n\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 veya irsaliye yerine ge\u00e7en \u00d6KC&#8217;den d\u00fczenlenen e-Fatura Bilgi Fi\u015fi d\u00fczenlenmesi m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse94\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;94. Ba\u015flang\u0131\u00e7ta e-\u0130rsaliye&#8217;nin d\u00fczenlenmesinin m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 hallerde matbu olarak d\u00fczenlenen ka\u011f\u0131t ortamdaki sevk irsaliyelerinin e-\u0130rsaliye sistemine daha sonradan MATBUDAN D\u00d6N\u00dc\u015eT\u00dcR\u00dcLEN E-\u0130RSAL\u0130YE tipinde girilmesi durumunda e-\u0130rsaliye&#8217;nin d\u00fczenleme tarihi ve fiili sevk zaman\u0131 sistemin tarih ve zaman\u0131ndan ge\u00e7mi\u015f tarihli olarak d\u00fczenlenmesi m\u00fcmk\u00fcn olabilecek midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse94\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">M\u00fcnhas\u0131ran MATBUDAN D\u00d6N\u00dc\u015eT\u00dcR\u00dcLEN E-\u0130RSAL\u0130YE tipinde irsaliyenin d\u00fczenleme tarihi ile fiili sevk tarihi ve zaman\u0131 matbu irsaliye ile ayn\u0131 tarih ve zamanlar\u0131 ihtiva etmesi gerekece\u011finden, sistem tarih ve zaman\u0131ndan \u00f6nceki tarihli olarak d\u00fczenlenmesi tabiii olarak gerekmektedir. Bu tip e-\u0130rsaliye&#8217;lerde sistem zaman\u0131 ile d\u00fczenleme ve sevk zaman\u0131 kontrol\u00fc yap\u0131lmayacakt\u0131r. \u0130lk d\u00fczenlenen matbu sevk irsaliyesinde yer alan bilgiler ile daha sonradan olu\u015fturulacak e-\u0130rsaliye&#8217;de yer alacak bilgilerin ayn\u0131 olmas\u0131n\u0131 sa\u011flama sorumlulu\u011fu m\u00fckelleflere ait bulunmaktad\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse95\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;95. Al\u0131c\u0131 taraf\u0131ndan d\u00f6n\u00fclen uygulama yan\u0131t\u0131na ile teslim ve tesell\u00fcme ili\u015fkin olarak taraflarca \u0131slak imzal\u0131 olarak d\u00fczenlenen di\u011fer ka\u011f\u0131t belgeler (e\u0130rsaliyenin ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131, Teslim Tesell\u00fcm Makbuzu, e-Fatura&#8217;n\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 vb. ) deki bilgiler aras\u0131nda fark olursa, fatura d\u00fczenlenmesi s\u0131ras\u0131nda hangisinin dikkate al\u0131nmas\u0131 gerekmektedir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse95\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye uygulamas\u0131nda &#8220;\u0130rsaliye Yan\u0131t\u0131&#8221;n\u0131n al\u0131c\u0131 taraf\u0131ndan sistem \u00fczerinden d\u00f6n\u00fclme zorunlulu\u011fu bulunmamaktad\u0131r. Buna ra\u011fmen sistem \u00fczerinden d\u00fczenleyiciye iletilmek \u00fczere iletilen irsaliye yan\u0131t\u0131 belgesinde yer verilen bilgilerin esas itibariyle fiilen teslim al\u0131nan mal miktar bilgisi ile ayn\u0131 olmas\u0131 gerekmektedir. Al\u0131c\u0131lar\u0131n fiili teslime ili\u015fkin, ,taraflar aras\u0131nda tanzim olunan teslim ve tesell\u00fcm belgelerine uygun bir \u015fekilde yan\u0131t d\u00f6nmedi\u011finin anla\u015f\u0131lmas\u0131 halinde, faturalar\u0131n d\u00fczenlenmesine esas olarak, taraflar aras\u0131nda \u0131slak imza ve ka\u015fe ile tanzim olunan tevsik ve ispat edici harici di\u011fer belgelerin dikkate al\u0131nmas\u0131 gerekmektedir. S\u00f6z konusu belgeler ile e-\u0130rsaliye ve yan\u0131tlar\u0131n\u0131n birbiriyle ili\u015fkili \u015fekilde muhafaza ve ibraz edilmesi ve ilgililerce talep edildi\u011finde sunulabilmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse96\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;96. Teslim s\u0131ras\u0131nda hasar ya da ba\u015fka bir durumdan dolay\u0131 al\u0131c\u0131 taraf\u0131ndan teslim al\u0131nmay\u0131p sat\u0131c\u0131s\u0131na iade edilen ve sat\u0131c\u0131s\u0131 taraf\u0131ndan geri getirilen \u00fcr\u00fcnlerde sevk irsaliyesi ne \u015fekilde d\u00fczenlenecektir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse96\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">S\u00f6z konusu mallar\u0131n geri getirilmesi i\u015flemi sat\u0131c\u0131 taraf\u0131ndan yerine getirilmekte oldu\u011fundan sat\u0131c\u0131n\u0131n, s\u00f6z konusu mallar\u0131 i\u015fletmesine geri getirmesi durumunu tevsik etmek ve yol denetimleri s\u0131ras\u0131nda ibraz edilebilmesini sa\u011flamak \u00fczere yeni bir sevk irsaliyesini kendisine olmak \u00fczere d\u00fczenlemesi gerekmektedir. Bu yeni irsaliye, teknik imkanlar elvermesi halinde e-\u0130rsaliye olarak, teknik imkanlar elvermemesi halinde ise \u00f6ncelikle matbu ka\u011f\u0131t ortamdaki sevk irsaliyesi olarak d\u00fczenlenecektir. Matbu olarak d\u00fczenlenen sevk irsaliyesinin en ge\u00e7 izleyen 2 g\u00fcn i\u00e7inde MATBUDAN D\u00d6N\u00dc\u015eT\u00dcR\u00dcLEN E-\u0130RSAL\u0130YE tipinde e-\u0130rsaliye&#8217;ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse97\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;97. \u0130mha edilmek \u00fczere sevk edilen ATIK \u00fcr\u00fcnler i\u00e7in de sevk irsaliyesi d\u00fczenlenecek midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse97\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Gerek sat\u0131lmak \u00fczere gerekse bir bedel mukabili olmaks\u0131z\u0131n bir i\u015fletmeye ait at\u0131k \u00fcr\u00fcnlerin (at\u0131k motor ya\u011f\u0131, at\u0131k madeni ya\u011f, at\u0131k petrol \u00fcr\u00fcnleri, at\u0131k metal, ka\u011f\u0131t vb. di\u011fer \u00fcr\u00fcnler) bir ba\u015fka i\u015fletmeye, depoya, at\u0131k merkezine vb. lokasyona sevk edilmesi halinde de ta\u015f\u0131yan\/ta\u015f\u0131tt\u0131ran taraf\u0131ndan sevk irsaliyesi d\u00fczenlenmesi gerekmektedir. Bu \u015fekilde at\u0131k \u00fcr\u00fcnlerin sat\u0131\u015f amac\u0131yla sevkinde genel esaslardan herhangi bir fark\u0131 olmaks\u0131z\u0131n, ta\u015f\u0131may\u0131 yapan veya yapt\u0131ran taraf\u0131ndan sevk irsaliyesine ba\u011flanacakt\u0131r. Bu tip irsaliyelerin genel bir mal sevkiyat\u0131 i\u00e7in d\u00fczenlenen irsaliyelerden herhangi bir fark\u0131 bulunmamaktad\u0131r. Ancak, sat\u0131\u015f ama\u00e7l\u0131 olmayan ve bir bedel mukabili olmaks\u0131z\u0131n at\u0131klar\u0131n imhas\u0131 amac\u0131yla bir noktadan di\u011fer bir noktaya sevk edilen at\u0131k \u00fcr\u00fcnler i\u00e7in ta\u015f\u0131yan\/ta\u015f\u0131tt\u0131ran taraf\u0131ndan d\u00fczenlenecek sevk irsaliyesinde at\u0131k \u00fcr\u00fcn\u00fcn imhas\u0131 amac\u0131yla sevk edildi\u011fini belirten a\u00e7\u0131klamalara (e-\u0130rsaliye olmas\u0131 durumunda not a\u00e7\u0131klama alan\u0131na) yer verilmesi gerekmektedir. Bununla birlikte belirtilen at\u0131klar\u0131n ilgili mevzuatlar\u0131nda belirtilen (\u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131nca yay\u0131mlanan at\u0131k \u00fcr\u00fcnlerin sevki, ta\u015f\u0131nmas\u0131, depolanmas\u0131 ve imhas\u0131na ili\u015fkin yay\u0131mlanan y\u00f6netmelik veya di\u011fer idari d\u00fczenlemelerinde) \u015fekilde ilgili ta\u015f\u0131ma izni, yetkisi bulunan firmalar taraf\u0131ndan ta\u015f\u0131nmas\u0131 s\u0131ras\u0131nda ilgili mevzuat d\u00fczenlemesi uyar\u0131nca d\u00fczenlenen di\u011fer belgeler (At\u0131k Ta\u015f\u0131ma Formu vb. ) de sevk irsaliyesi yerine ge\u00e7en belge olarak kabul edilebilecektir. Bu belgelerin sevk s\u0131ras\u0131nda ibraz edilmesi halinde ayr\u0131ca sevk irsaliyesi aranmayacakt\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse98\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;98. H\u00fckmen Teslim durumunda sevk irsaliyesi d\u00fczenlenmesi gerekir mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse98\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">H\u00fckmen teslim bilindi\u011fi gibi m\u00fclkiyeti alt\u0131nda bulunan bir mal\u0131n \u00f6zel bir sebebe binaen zilyetli\u011finin iktisap edilmesi durumudur. \u00d6rne\u011fin, Bay (A), m\u00fclkiyeti alt\u0131nda bulunan bir mal\u0131 (B)\u2019ye satm\u0131\u015f ancak mal\u0131 devretmeden ondan kiralam\u0131\u015ft\u0131r. (B)\u2019nin mal\u0131n\u0131 (A)\u2019ya kiralamas\u0131 durumunda, mal\u0131n ayr\u0131ca teslimine gerek kalmayacak ve (A) mal\u0131 h\u00fckmen teslim alm\u0131\u015f olacakt\u0131r. \u0130\u015fte bu durumda mal hareketi olmayan bir ba\u015fka ifade ile ta\u015f\u0131ma veya ta\u015f\u0131tman\u0131n s\u00f6z konusu olmad\u0131\u011f\u0131 bir sat\u0131\u015f i\u00e7in irsaliye d\u00fczenlenmesine de gerek bulunmamaktad\u0131r. Ancak, dileyen i\u015fletmeler bu suretle yap\u0131lan mal sat\u0131\u015f miktarlar\u0131n\u0131 dikkate alarak stok takip i\u015flemlerini ERP sistemleri \u00fczerinden takip edebilmek i\u00e7in, sevk irsaliyesi ( e-\u0130rsaliye d\u00fczenlenmesi gereken hallerde e-\u0130rsaliye) de d\u00fczenleyebilirler.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse99\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;99. K\u0131sa Elden Teslim durumunda sevk irsaliyesi d\u00fczenlenmesi gerekir mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse99\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">K\u0131sa elden teslim, e\u015fyay\u0131 fer\u2019i zilyet veya zilyet yard\u0131mc\u0131s\u0131 s\u0131fat\u0131 ile fiil\u00ee hakimiyeti alt\u0131nda bulunduran \u015fahs\u0131n kar\u015f\u0131l\u0131kl\u0131 irade beyan\u0131 ile bir ba\u015fka nev\u2019i zilyetli\u011fi iktisap etmesi veya zilyetlik nev\u2019inin de\u011fi\u015fmesi halidir. \u00d6rne\u011fin; Kirac\u0131s\u0131 oldu\u011fu bir mal\u0131n m\u00fclkiyetinin iktisap edilmesi i\u00e7in kar\u015f\u0131l\u0131kl\u0131 irade beyan\u0131 yeterli olmaktad\u0131r. Dolay\u0131s\u0131yla mal\u0131 \u00f6nce geri al\u0131p sonra teslim etmek gerekmemektedir. Bu t\u00fcr olaylar daha \u00e7ok finansal kiralama s\u00f6zle\u015fmelerinde (kira s\u00fcresinin sonunda) ortaya \u00e7\u0131kmakta ve bir mal hareketinden s\u00f6z edilemeyen bu t\u00fcr zilyetlik iktisab\u0131nda da irsaliye d\u00fczenlenmesi gerekmemektedir. Ancak, dileyen i\u015fletmeler bu suretle yap\u0131lan mal sat\u0131\u015f miktarlar\u0131n\u0131 dikkate alarak stok takip i\u015flemlerini ERP sistemleri \u00fczerinden takip edebilmek i\u00e7in, sevk irsaliyesi ( e-\u0130rsaliye d\u00fczenlenmesi gereken hallerde e-\u0130rsaliye) de d\u00fczenleyebilirler.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse100\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;100. \u0130thal edilen mallar\u0131n g\u00fcmr\u00fckten par\u00e7a par\u00e7a ta\u015f\u0131nmas\u0131 ve i\u015fletmeye sevk edilmesi halinde her bir sevkiyat i\u00e7in ayr\u0131 ayr\u0131 m\u0131 irsaliye d\u00fczenlenmesi gerekir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse100\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Evet, her bir ta\u015f\u0131ma i\u015fi i\u00e7in ayr\u0131 ayr\u0131 sevk irsaliyesi d\u00fczenlenmesi gerekmektedir. Zira, \u00f6zellikle yol denetimleri s\u0131ras\u0131nda ara\u00e7ta bulunan mallarla ara\u00e7ta bulundurulmas\u0131 gereken sevk irsaliyelerin uyumlu olmas\u0131 gerekti\u011finden, her bir ta\u015f\u0131mada ta\u015f\u0131nan mal miktar\u0131 ve ta\u015f\u0131ma zaman\u0131 ile uyumlu olmak \u00fczere ayr\u0131 ayr\u0131 sevk irsaliyesinin d\u00fczenlenmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse101\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;101. Ta\u015f\u0131ma irsaliyesi ile sevk irsaliyesinin tarihinin ayn\u0131 olmak olmak zorunda m\u0131d\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse101\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Sevk irsaliyesinin d\u00fczenlenip, ta\u015f\u0131may\u0131 \u00fccret kar\u015f\u0131l\u0131\u011f\u0131nda ger\u00e7ekle\u015ftiren ta\u015f\u0131y\u0131c\u0131ya da bir \u00f6rne\u011fi verilip ta\u015f\u0131ma irsaliyesi ile birlikte ta\u015f\u0131ma s\u0131ras\u0131nda bulundurulaca\u011f\u0131ndan, sevk irsaliyesinin \u00f6zellikle fiili sevk tarihi ta\u015f\u0131mac\u0131ya mallar\u0131n teslim edilip, ta\u015f\u0131man\u0131n ba\u015flat\u0131ld\u0131\u011f\u0131 (ta\u015f\u0131ma irsaliyesinin d\u00fczenlendi\u011fi tarih) tarih ile ayn\u0131 olmal\u0131d\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse102\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;102. Nakliyeci firma ta\u015f\u0131ma irsaliyesinin fiili sevk tarihi ile ta\u015f\u0131may\u0131 talep eden firman\u0131n d\u00fczenledi\u011fi sevk irsaliyesinin fiili sevk tarihi s\u00fcresinden itibaren ne kadar s\u00fcrede mallar\u0131n al\u0131c\u0131ya teslim edilmesi zorunludur?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse102\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Mallar\u0131n hangi s\u00fcrede al\u0131c\u0131ya teslim edilmesi gerekti\u011fine ili\u015fkin herhangi bir zorunluluk bulunmamaktad\u0131r. Ta\u015f\u0131ma faaliyetinin ger\u00e7ekle\u015ftirildi\u011fi ara\u00e7, g\u00fczergah, hava ko\u015fullar\u0131, lojistik firmas\u0131n\u0131n kapasitesi vb. di\u011fer etmenler mallar\u0131n al\u0131c\u0131ya teslim s\u00fcrelerini de\u011fi\u015ftirebilmektedir. Ancak genel ilke olarak, sat\u0131c\u0131s\u0131 taraf\u0131ndan al\u0131c\u0131s\u0131na g\u00f6nderilmek \u00fczere sevk irsaliyesinin d\u00fczenlendi\u011fi durumda fiili sevke ba\u015flanmas\u0131ndan itibaren 7 g\u00fcnl\u00fck s\u00fcresi i\u00e7inde faturan\u0131n d\u00fczenlenmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse103\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;103. e-\u0130rsaliye \u00fczerinde nakliye firmas\u0131, arac\u0131n plaka no, \u015fof\u00f6r bilgilerinin yaz\u0131lma zorunlulu\u011fu var m\u0131d\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse103\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Ta\u015f\u0131ma i\u015finin, lojistik firmalar\u0131 taraf\u0131ndan yap\u0131lmas\u0131 halinde d\u00fczenlenecek e-\u0130rsaliye&#8217;de lojistik firmas\u0131n\u0131n VKN, Unvan bilgisi yaz\u0131lmal\u0131d\u0131r. Ara\u00e7 ve \u015fof\u00f6re ili\u015fkin bilginin bu durumda yaz\u0131lmas\u0131 zorunlu de\u011fildir. Ancak, ta\u015f\u0131ma i\u015finin bizzat sat\u0131c\u0131\/al\u0131c\u0131n\u0131n kendi ara\u00e7 ve \u015fof\u00f6rleri ile yap\u0131lmas\u0131 halinde d\u00fczenlenecek e-\u0130rsaliye&#8217;de ara\u00e7 plaka no ve \u015fof\u00f6r\u00fcn bilgilerine yer verilmesi zorunludur.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse104\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;104. D\u00fczenlenen e-\u0130rsaliye&#8217;de ara\u00e7 plaka no ve \u015fof\u00f6r bilgisinde, gerek sevkiyat ba\u015flang\u0131c\u0131nda gerekse sevkiyat s\u0131ras\u0131nda de\u011fi\u015fikliker s\u00f6z konusu oldu\u011funda izlenmesi gereken yol nedir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse104\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Fiili sevk zaman\u0131nda \u00f6nce s\u00f6z konusu bilgilerde de\u011fi\u015fiklik oldu\u011funda, al\u0131c\u0131n\u0131n red yan\u0131t\u0131 d\u00f6nmesi talep edilerek ilk d\u00fczenlenen e-\u0130rsaliye&#8217;nin iptal edilmesi sa\u011flanabilir. Ancak al\u0131c\u0131n\u0131n red yan\u0131t\u0131 d\u00f6nmedi\u011fi ve\/veya sevkiyat s\u00fcreci ba\u015flad\u0131ktan sonra s\u00f6z konusu bilgilerde de\u011fi\u015fiklik oldu\u011funda, mevcut e-\u0130rsaliye ile ili\u015fkilendirilmek \u00fczere; G\u0130B taraf\u0131ndan belirlenecek y\u00f6ntem ve usulle e-\u0130rsaliye Ara\u00e7\/\u015eof\u00f6r bilgisinin sistem \u00fczerinde g\u00fcncellemesi\/ yeni bilginin de ilave olarak sisteme aktar\u0131lmas\u0131 gerekmektedir. Genel prensip, yol denetimlerinde mevcut e- \u0130rsaliye&#8217;de ve sisteme ilave olarak girilen ara\u00e7\/\u015fof\u00f6r bilgileri birlikte de\u011ferlendirildi\u011finde do\u011fru ara\u00e7 ve \u015fof\u00f6r bilgisine eri\u015filmesidir. G\u0130B, e-\u0130rsaliye ara\u00e7\/\u015fof\u00f6r bilgilerinin g\u00fcncellemesinde izlenecek usul ve esaslar\u0131 www.efatura.gov.tr internet adresinde yapaca\u011f\u0131 duyurularda ve ilgili k\u0131lavuzdaa\u00e7\u0131klayacakt\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse105\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;105.Ta\u015f\u0131ma s\u0131ras\u0131nda sadece e-\u0130rsaliye&#8217;nin karekod veya barkodunun bulundurulmas\u0131 yeterli midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse105\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Hay\u0131r, sadece barkod veya karekod bilgisinin bulunmas\u0131 yeterli olmay\u0131p, ta\u015f\u0131ma s\u0131ras\u0131nda ara\u00e7ta d\u00fczenlenen e-\u0130rsaliye&#8217;nin bir \u00f6rnek ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 veya elektronik olarak belge g\u00f6r\u00fcnt\u00fcs\u00fcn\u00fcn bulundurulmas\u0131 ve yol denetimi personeline ibraz edilmesi ve bu bilgilere g\u00f6re ibraz olunan sevk irsaliyesi belgesinin G\u0130B sistemleri \u00fczerinden do\u011frulanabilmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse106\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;106. Ayn\u0131 ara\u00e7ta birden fazla m\u00fc\u015fteriye ait mallar sevk ediliyorsa her bir m\u00fc\u015fteri i\u00e7in ayr\u0131 ayr\u0131 m\u0131 sevk irsaliyesi d\u00fczenlenmesi gerekir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse106\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Evet, ayn\u0131 ara\u00e7la da olsa birbirinde farkl\u0131 ki\u015fi veya kurumlara ve farkl\u0131 adreslere sevkiyat i\u015flemi ger\u00e7ekle\u015ftirildi\u011finden her bir al\u0131c\u0131 ayr\u0131 ayr\u0131 de\u011ferlendirilerek onlara ait sevk edilen mallar i\u00e7in ayr\u0131 ayr\u0131 sevk irsaliyesi d\u00fczenlenmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse107\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;107. D\u00fczenlenen bir e-\u0130rsaliye&#8217;nin G\u0130B&#8217;e iletilmesi ne kadar s\u00fcre al\u0131r ? G\u0130B&#8217;e iletilmeden sevkiyata ba\u015flan\u0131lamayaca\u011f\u0131ndan uzun s\u00fcreli ar\u0131za, bak\u0131m veya kesinti olaca\u011f\u0131 durumda nas\u0131l bir yol izlenecektir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse107\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">G\u0130B sistemlerinde ar\u0131za, bak\u0131m veya kesinti olmad\u0131\u011f\u0131 hallerde d\u00fczenlenen bir e-\u0130rsaliye saniyeler mertebesinde G\u0130B sistemlerine ula\u015fmaktad\u0131r. Keza, G\u0130B sistemlerinde bir ar\u0131za,bak\u0131m veya kesinti olmas\u0131 veya planl\u0131 bak\u0131m ger\u00e7ekle\u015ftirilecek olmas\u0131 halinde durum www.efatura.gov.tr internet adresinde duyurulmakta olup, bu s\u00fcreler i\u00e7inde matbu ka\u011f\u0131t irsaliye d\u00fczenlenerek sevkiyat i\u015flemlerinin ba\u015flat\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. bu \u015fekilde matbu ka\u011f\u0131t irsaliye olarak ger\u00e7ekle\u015ftirilen sevkiyatlara ait sevk irsaliyeleri, ar\u0131za, bak\u0131m veya kesinti hallerini izleyen en ge\u00e7 2 g\u00fcn i\u00e7inde MATBUDAN D\u00d6N\u00dc\u015eT\u00dcR\u00dcLEN E-\u0130RSAL\u0130YE tipinde e-\u0130rsaliye sistemine girilmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse108\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;108. \u0130hra\u00e7 mallar\u0131n\u0131n ta\u015f\u0131nmas\u0131 s\u0131ras\u0131nda da sevk irsaliyesi d\u00fczenlenmesi zorunlu mudur?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse108\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">\u0130hracat i\u015flemleri kapsam\u0131nda e-\u0130rsaliye d\u00fczenlenmesi m\u00fcmk\u00fcn de\u011fildir. Bu nedenle bu kapsamda yap\u0131lacak sevkiyatlarda matbu sevk irsaliye belgesinin d\u00fczenlenmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse109\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;109. Ta\u015f\u0131ma irsaliyesinin e-\u0130rsaliye olarak d\u00fczenlenmesi m\u00fcmk\u00fcn m\u00fcd\u00fcr?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse109\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye uygulamas\u0131 hali haz\u0131rda m\u00fcnhas\u0131ran &#8220;sevk irsaliyesi&#8221; belgesi i\u00e7in ba\u015flat\u0131lm\u0131\u015f olup, \u00fccret mukabili e\u015fya ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapan i\u015fletmeler taraf\u0131ndan d\u00fczenlenmesi gereken &#8220;Ta\u015f\u0131ma \u0130rsaliyesi&#8221; i\u00e7in ba\u015flamam\u0131\u015f oldu\u011fundan ta\u015f\u0131ma irsaliyelerinin elektronik belge olarak d\u00fczenlenmesi m\u00fcmk\u00fcn bulunmamaktad\u0131r. Ancak G\u0130B taraf\u0131ndan gerekli teknik, mevzuat \u00e7al\u0131\u015fmalar\u0131n\u0131n tamamlanmas\u0131 m\u00fcteakip ta\u015f\u0131ma irsaliyelerinin de elektronik belge olarak d\u00fczenlenebilmesi m\u00fcmk\u00fcn olabilecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse110\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;110. Sat\u0131c\u0131 taraf\u0131ndan mal teslimi nas\u0131l belgelenecek, al\u0131c\u0131n\u0131n \u00fcr\u00fcnleri teslim ald\u0131\u011f\u0131na dair ayr\u0131 bir belge imzalat\u0131lmas\u0131 gerekir mi? Mal devir tesliminde anla\u015fmazl\u0131klar ya\u015fanmas\u0131 durumunda hukuken ger\u00e7ek i\u015flem nas\u0131l kan\u0131tlanacak?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse110\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Sevk irsaliyesi belgesi, esas itibariyle i\u015fletmeler aras\u0131 mal sevkiyat\u0131n\u0131 belgelendirmek i\u00e7in tanzim olunan bir belge olup, ba\u015fl\u0131 ba\u015f\u0131na bir teslim veya tesell\u00fcm belgesi mahiyeti bulunmamaktad\u0131r. Ancak saha gereklilikleri nedeniyle sevk irsaliyelerinde zorunlu bilgilere ilave olarak &#8220;Teslim Eden&#8221; ve &#8220;Teslim Alan&#8221; alanlar\u0131na bast\u0131r\u0131lan belgelerde yer verilmekte ve fiili teslimlerde bu alanlar teslim eden ve teslim alanlar taraf\u0131ndan, doldurulup imzalanarak, \u015ferhler d\u00fc\u015f\u00fclerek fiili teslimata ili\u015fkin taraflarca imzal\u0131 bir belge (teslim\/tesell\u00fcm belgesi) olarak da kullan\u0131labilmektedir. e-\u0130rsaliye&#8217;nin teknik altyap\u0131s\u0131 ve alanlar\u0131 itibariyle belge g\u00f6r\u00fcnt\u00fcs\u00fcnde ve ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 \u00fczerinde &#8221; Teslim Eden&#8221; ve &#8220;Teslim Alan&#8221; alanlar\u0131n\u0131n yer verilmesine her hangi bir engel bulunmamaktad\u0131r. Bu minvalde al\u0131c\u0131 ile sat\u0131c\u0131 aras\u0131ndaki fiili mal teslimat\u0131n\u0131n harici bir belge olarak e-\u0130rsaliye&#8217;nin ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 \u00fczerine taraflar\u0131n \u0131slak imzas\u0131 ve a\u00e7\u0131klamalar\u0131 eklenerek kullan\u0131lmas\u0131 m\u00fcmk\u00fcn bulundu\u011fu gibi, sevk irsaliyesi belgesinden ayr\u0131 olarak i\u015fletmenin ihtiya\u00e7lar\u0131 da dikkate al\u0131narak tasarlanan teslim\/tesell\u00fcm makbuzlar\u0131, tutanaklar\u0131, formlar\u0131n\u0131n da kullan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. Keza al\u0131c\u0131lar taraf\u0131ndan e-\u0130rsaliye sistemi \u00fczerinden iletebilecekleri e-\u0130rsaliye yan\u0131tlar\u0131nda da (e-\u0130rsaliye yan\u0131t\u0131n\u0131n g\u00f6nderilmesi zorunlu olmay\u0131p, ihtiyaridir.) haricen d\u00fczenlenen ve fiili teslimata ili\u015fkin taraflar\u0131n mutab\u0131k kald\u0131\u011f\u0131 bilgileri ihtiva eden harici belgelerde yer alan bilgilere uygun olarak iletilmesi gerekmektedir<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse111\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;111. E-irsaliye uygulamas\u0131nda sistem \u00fczerinden mal kabulu \u00f6ng\u00fcr\u00fclm\u00fc\u015f, ancak bu uygulama zorunlu olacak m\u0131? Zorunlu olmas\u0131 durumunda, zorunluluk ayn\u0131 \u015firketin depolar\u0131 aras\u0131ndaki mal sevkiyat\u0131nda da s\u00f6z konusu olacak m\u0131?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse111\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye uygulamas\u0131nda al\u0131c\u0131lar fiili mal teslimat bilgilerine uygun olarak e-\u0130rsaliye yan\u0131tlar\u0131n\u0131 sistem \u00fczerinden g\u00f6nderebilirler, ancak bir zorunluluk bulunmamaktad\u0131r. 7 g\u00fcn i\u00e7inde yan\u0131t d\u00f6n\u00fclmeyen e-\u0130rsaliyeler i\u00e7in mallar\u0131n tamamen kabul edilmi\u015f oldu\u011fu sistem taraf\u0131ndan varsay\u0131l\u0131r. Ancak bu durumda dahi taraflar\u0131n fiili mal teslimat\u0131na ili\u015fkin harici di\u011fer belgeleri ( e-\u0130rsaliye&#8217;nin ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 \u00fczerine taraflar\u0131n \u0131slak imzas\u0131 ve a\u00e7\u0131klamalar\u0131 eklenerek kullan\u0131lmas\u0131 m\u00fcmk\u00fcn bulundu\u011fu gibi, sevk irsaliyesi belgesinden ayr\u0131 olarak i\u015fletmenin ihtiya\u00e7lar\u0131 da dikkate al\u0131narak tasarlanan teslim\/tesell\u00fcm makbuzlar\u0131, tutanaklar\u0131, formlar\u0131n\u0131n da kullan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r) kullanmalar\u0131na engel bulunmamaktad\u0131r. Taraflar aras\u0131ndaki faturala\u015fmalar\u0131n &#8220;&#8221;fiili mal teslimat\u0131&#8221;&#8221; ile uyumlu olmas\u0131 gerekmektedir. Ayn\u0131 i\u015fletmenin kendi depolar\u0131 aras\u0131ndaki mal sevkiyatlar\u0131nda d\u00fczenlenen e-\u0130rsaliyeler i\u00e7in, muhatap (ve al\u0131c\u0131) olarak i\u015fletmenin kendisi olaca\u011f\u0131ndan e-\u0130rsaliye yan\u0131t\u0131n\u0131n d\u00f6n\u00fclmesine gerek bulunmay\u0131p, ayr\u0131ca e-\u0130rsaliye yan\u0131t\u0131n\u0131n d\u00f6n\u00fclmesine ili\u015fkin bir zorunluluk ta bulunmamaktad\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse112\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;112. E-irsaliye \u00fczerinde kabul, k\u0131smi kabul, red i\u015flemleri i\u00e7in kesin bir s\u00fcre s\u0131n\u0131rlamas\u0131 olacak m\u0131, olacaksa s\u00fcre ne kadar olacakt\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse112\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Mallar\u0131n teslim i\u015flemi fiilen bittikten \u00e7ok daha sonra k\u0131smi kabul yap\u0131lmas\u0131, bu konuda kar\u015f\u0131l\u0131kl\u0131 anla\u015fmazl\u0131klar\u0131n \u00e7\u0131kmas\u0131n\u0131n \u00f6n\u00fcne nas\u0131l ge\u00e7ilecektir?&#8221; &#8220;e-\u0130rsaliye&#8217;ye RED yan\u0131t\u0131 fiili sevk zaman\u0131ndan \u00f6nce sadece yap\u0131lmas\u0131 m\u00fcmk\u00fcn olup, daha sonradan red yan\u0131t\u0131n\u0131n d\u00f6n\u00fclmesi m\u00fcmk\u00fcn bulunmamaktad\u0131r. G\u0130B sistemleri s\u00fcresinde yap\u0131lmam\u0131\u015f red yan\u0131tlar\u0131na hata d\u00f6necektir. Kabul ve k\u0131smi kabul yan\u0131tlar\u0131 da sevk irsaliyesinin d\u00fczenlenme tarihinden en fazla 7 g\u00fcnl\u00fck s\u00fcre i\u00e7inde ve bir defa d\u00f6n\u00fclmesi m\u00fcmk\u00fcn bulunmaktad\u0131r. Belirtilen s\u00fcreden sonra kabul veya k\u0131smi kabul yan\u0131t\u0131n\u0131n d\u00f6n\u00fclmesi m\u00fcmk\u00fcn bulunmamaktad\u0131r. Fiili mal teslimat\u0131, teslim eden ve teslim alanlar taraf\u0131ndan d\u00fczenlenecek harici belgelere g\u00f6re e-\u0130rsaliye&#8217;nin ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131n \u00fczerine taraflar\u0131n \u0131slak imzas\u0131 ve a\u00e7\u0131klamalar\u0131 eklenerek kullan\u0131lmas\u0131 m\u00fcmk\u00fcn bulundu\u011fu gibi, sevk irsaliyesi belgesinden ayr\u0131 olarak i\u015fletmenin ihtiya\u00e7lar\u0131 da dikkate al\u0131narak tasarlanan teslim\/tesell\u00fcm makbuzlar\u0131, tutanaklar\u0131, formlar\u0131n\u0131n da kullan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. Ayr\u0131ca tevsik ve ispat olunmas\u0131 gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse113\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;113. Mal iadesi durumunda, iade edilen \u00fcr\u00fcnler i\u00e7in d\u00fczenlenen e-\u0130rsaliyenin, mal\u0131 iade alan sat\u0131c\u0131 taraf\u0131ndan kabulu gerekecek mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse113\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye&#8217;nin kabul\u00fc, k\u0131smi kabul\u00fc veya reddi taraflar\u0131n fiili mal hareketleri hususundaki mutab\u0131k kalmalar\u0131na ba\u011fl\u0131 bulunmaktad\u0131r. Hangi mallar\u0131n hangi ko\u015fullarda sat\u0131c\u0131s\u0131na iade olunaca\u011f\u0131 taraflar aras\u0131ndaki ticari i\u015f ko\u015fullar\u0131 belirlemektedir. Sevk irsaliyesi (ve e-\u0130rsaliye) nin de bu ticari i\u015f ko\u015fullar\u0131na g\u00f6re ger\u00e7ekle\u015ftirilen fiili durumlara uygun olarak d\u00fczenlenmesi genel ilke olup, bir mal hareketi, sevkiyat\u0131, iadesi olmad\u0131\u011f\u0131 s\u00fcrece tanzim olunan sevk irsaliyesinin tek ba\u015f\u0131na bir hukuki de\u011feri bulunmamaktad\u0131r, taraflar aras\u0131ndaki itirazlar T\u00fcrk Ticaret Kanunu h\u00fck\u00fcmlerine g\u00f6re ger\u00e7ekle\u015ftirilmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse114\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;114. e-\u0130rsaliyede, irsaliyeli fatura uygulamas\u0131 s\u00f6z konusu olabilecek mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse114\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Gerek e-Fatura&#8217;n\u0131n gerekse e-Ar\u015fiv Fatura&#8217;n\u0131n 433 s\u0131ra no.lu VUK Genel Tebli\u011fine g\u00f6re d\u00fczenlenen irsaliye yerine ge\u00e7en ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 &#8220;fatura&#8221; ve &#8220;sevk irsaliyesi&#8221; belgelerini birlikte ihtiva eden &#8220;irsaliyeli fatura&#8221; mahiyetinde belgeler olarak kabul edilmekte ve e-\u0130rsaliye uygulamas\u0131nda dahi s\u00f6z konusu belgeler irsaliye yerine ge\u00e7en belge olarak kullan\u0131labilmektedir. M\u00fc\u015fteriye e-Fatura&#8217;n\u0131n veya e-Ar\u015fiv Fatura&#8217;n\u0131n irsaliye yerine ge\u00e7en ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131n verilmesi halinde ayr\u0131ca e-\u0130rsaliye d\u00fczenlenmesine gerek bulunmamaktad\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse115\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;115. E-irsaliye kullan\u0131c\u0131s\u0131na ka\u011f\u0131t irsaliye d\u00fczenlenmesi cezai uygulamaya tabi olacak m\u0131?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse115\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">494 S\u0131ra No.lu VUK Genel Tebli\u011fi ile belirlenen zorunlu hallerde ka\u011f\u0131t irsaliye d\u00fczenlenmesi halinde bir cezai y\u00fck\u00fcml\u00fcl\u00fck olmayacakt\u0131r. Ancak ilgili tebli\u011fde belirtilen zorunlu haller d\u0131\u015f\u0131nda, e-\u0130rsaliye olarak d\u00fczenlenmesi gerekti\u011fi halde ka\u011f\u0131t belge olarak sevk irsaliyesinin d\u00fczenlenmesi halinde Vergi Usul Kanunu&#8217;nun 353 \u00fcnc\u00fc maddesinin 2 numaral\u0131 bendinde \u00f6ng\u00f6r\u00fclen \u00f6zel usuls\u00fczl\u00fck cezas\u0131 tatbik edilebilecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse116\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;116. Bedelsiz verilen \u00fcr\u00fcnler i\u00e7in e-irsaliye sistemi \u00fczerinden e-irsaliye d\u00fczenlemek gerekecek mi, e-irsaliyeye cevap gerekecek mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse116\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Evet, bedelsiz de olsa bir i\u015fletmeden di\u011fer bir i\u015fletmeye mal sevkiyat\u0131n\u0131 do\u011furan durumlarda sevk irsaliyesi (taraflar e-\u0130rsaliye&#8217;de ise e-\u0130rsaliye) d\u00fczenlenmesi gerekmektedir. Bu suretle bedelsiz olarak verilen mallar i\u00e7in d\u00fczenlenecek sevk irsaliyelerinde s\u00f6z konusu mallar\u0131n i\u015fletmeye bedelsiz olarak verilece\u011fini belirten a\u00e7\u0131klamalara yer verilmesi gerekmektedir. e-\u0130rsaliye uygulamas\u0131nda al\u0131c\u0131 taraf\u0131ndan e\u0130rsaliye Yan\u0131t\u0131&#8217;n\u0131 d\u00f6nmesi ihtiyari olup, zorunlu de\u011fildir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse117\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;117. E-irsaliye d\u00fczenleme tarihi ile fiili sevk tarih ve saati farkl\u0131 olabilir mi ?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse117\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Evet, e-\u0130rsaliye&#8217;nin d\u00fczenleme tarihi ile mallar\u0131n fiili sevk zaman\u0131(tarihi) farkl\u0131 olabilir. Mallar sevk irsaliyesinin d\u00fczenleme tarihinden sonraki bir tarihte sevk edilece\u011fi zaman, irsaliyenin fiili sevk tarihi\/zaman\u0131 bilgisi olarak mallar\u0131n fiili sevkiyat\u0131n\u0131n ba\u015flat\u0131laca\u011f\u0131 tarih ve zaman\u0131 yaz\u0131lacakt\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse118\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;118. \u00dcr\u00fcn sevkiyat\u0131nda kullan\u0131lan arac\u0131n yolda ar\u0131zalanmas\u0131 halinde e-\u0130rsaliyeye bilgisi girilen ara\u00e7, s\u00fcr\u00fcc\u00fc bilgisi vs. nin, de\u011fi\u015fmesi gerekiyor mu, de\u011fi\u015fiklik nas\u0131l yap\u0131lacakt\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse118\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Sevkiyat s\u00fcreci ba\u015flad\u0131ktan sonra s\u00f6z konusu bilgilerde de\u011fi\u015fiklik oldu\u011funda, mevcut e-\u0130rsaliye ile ili\u015fkilendirilmek \u00fczere; G\u0130B taraf\u0131ndan belirlenecek y\u00f6ntem ve usulle e-\u0130rsaliye Ara\u00e7\/\u015eof\u00f6r bilgisinin sistem \u00fczerinde g\u00fcncellemesi\/yeni bilginin de ilave olarak sisteme aktar\u0131lmas\u0131 gerekmektedir. Genel prensip, yol denetimlerinde mevcut e\u0130rsaliye&#8217;de ve sisteme ilave olarak girilen ara\u00e7\/\u015fof\u00f6r bilgileri birlikte de\u011ferlendirildi\u011finde do\u011fru ara\u00e7 ve \u015fof\u00f6r bilgisine eri\u015filmesidir. G\u0130B, e-\u0130rsaliye ara\u00e7\/\u015fof\u00f6r bilgilerinin g\u00fcncellemesinde izlenecek usul ve esaslar\u0131 www.efatura.gov.tr internet adresinde yapaca\u011f\u0131 duyurularda ve ilgili k\u0131lavuzda a\u00e7\u0131klayacakt\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse119\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;119. E-irsaliyenin d\u00fczenlenmesi, kabulu, reddi vb gibi bilgiler anl\u0131k olarak (real-time) m\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na (G\u0130B) aktar\u0131lacak, yoksa Entegrat\u00f6r\u00fcn sisteminde tutulup belli aral\u0131klarla m\u0131 G\u0130B\u2019e aktar\u0131lacak, b\u00f6yle olacaksa bu zaman aral\u0131\u011f\u0131 ne kadar olacakt\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse119\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Belirtilen i\u015flemlerin t\u00fcm\u00fc anl\u0131k (real time, online) olarak ger\u00e7ekle\u015ftirilmektedir. D\u00fczenlenen e-\u0130rsaliyeler, e-\u0130rsaliye sistemi \u00fczerinden al\u0131c\u0131lar\u0131na anl\u0131k elektronik ortamda iletilmekte ve yan\u0131tlar da e-\u0130rsaliye sistemi \u00fczerinden sat\u0131c\u0131ya anl\u0131k olarak iletilmektedir. G\u0130B sistemi \u00fczerinden ger\u00e7ekle\u015ftirilmemesi halinde e-\u0130rsaliye&#8217;nin ge\u00e7erli\u011fi bulunmamaktad\u0131r.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse120\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;120. E-\u0130rsaliye tanzimi an\u0131nda ve kabulu ve reddi an\u0131nda bilgiler ayn\u0131 zamanda, anl\u0131k olarak al\u0131c\u0131 ve sat\u0131c\u0131 taraf\u0131na g\u00f6r\u00fclebilecek mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse120\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Evet, d\u00fczenlenen e-\u0130rsaliye&#8217;ler anl\u0131k s\u00fcreler i\u00e7inde G\u0130B&#8217;e ve al\u0131c\u0131s\u0131n\u0131n posta kutusuna iletilecektir. Al\u0131c\u0131 ve sat\u0131c\u0131lar d\u00fczenlenen e-\u0130rsaliyeleri ve bunlar\u0131n yan\u0131tlar\u0131n\u0131, e-\u0130rsaliye uygulamas\u0131 ve kendi posta kutular\u0131 arac\u0131l\u0131\u011f\u0131yla g\u00f6rebileceklerdir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse121\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;121. E-irsaliye d\u00fczenlendikten sonra ne kadar s\u00fcrede faturan\u0131n tanzim edilmesi gerekiyor?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse121\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Fiili sevk tarihinden sonra 7 g\u00fcn i\u00e7inde faturan\u0131n d\u00fczenlenmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse122\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;122. Sat\u0131c\u0131n\u0131n teslim etti\u011fi \u00fcr\u00fcnlerin al\u0131c\u0131 taraf\u0131ndan bir k\u0131sm\u0131n\u0131n kabulu bir k\u0131sm\u0131n\u0131n reddi m\u00fcmk\u00fcn m\u00fc?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse122\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Evet, e-\u0130rsaliye uygulamas\u0131nda al\u0131c\u0131 fiili mal teslimat\u0131 bilgilerine uygun olarak KISM\u0130 KABUL yan\u0131t\u0131n\u0131 sistem \u00fczerinden sat\u0131c\u0131ya iletebilir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse123\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;123. Toplu olarak mal sevkiyat\u0131 esnas\u0131nda, sevk edilen t\u00fcm \u00fcr\u00fcnlerin tek bir teslim adresinin olmamas\u0131 ve birden fazla al\u0131c\u0131ya ayn\u0131 ara\u00e7 ile ta\u015f\u0131nan ve de tutar\u0131 ve adedi belli olmayan \u00fcr\u00fcn sevkiyatlar\u0131 i\u00e7in e-irsaliye uygulamas\u0131 nas\u0131l olacakt\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse123\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Ayn\u0131 ara\u00e7la birbirinden farkl\u0131 ki\u015fi veya kurumlara ve farkl\u0131 adreslere sevkiyat i\u015flemi ger\u00e7ekle\u015ftirildi\u011finde, her bir al\u0131c\u0131 ayr\u0131 ayr\u0131 de\u011ferlendirilerek onlara ait sevk edilen mallar i\u00e7in ayr\u0131 ayr\u0131 sevk irsaliyesi (taraflar e-\u0130rsaliye de olmas\u0131 halinde e-\u0130rsaliye olarak) d\u00fczenlenmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse124\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;124. Sat\u0131lan \u00fcr\u00fcnlerinin al\u0131c\u0131 distrib\u00fct\u00f6r (A) taraf\u0131ndan iadesi s\u00f6z konusu oldu\u011funda, iade edilecek bu \u00fcr\u00fcnlerin sat\u0131c\u0131n\u0131n(B) fabrikas\u0131na de\u011fil de sat\u0131c\u0131n\u0131n y\u00f6nlendirdi\u011fi ba\u015fka bir m\u00fc\u015fteriye (C) g\u00f6nderilmesi halinde, iadeyi yapan distrib\u00fct\u00f6r taraf\u0131ndan e-irsaliye kime, nas\u0131l d\u00fczenlenecek? Sat\u0131c\u0131 \u015firket ve g\u00f6nderen \u015firket bilgileri nas\u0131l e-irsaliye uygulamas\u0131nda yer alacakt\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse124\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Genel prensip itibariyle sevk irsaliyesi kendisine &#8220;&#8221;fatura d\u00fczenlenecek al\u0131c\u0131lar\u0131&#8221;&#8221; ad\u0131na d\u00fczenlenmesi gerekmektedir. Al\u0131c\u0131lar\u0131 taraf\u0131ndan verilen talimat ile mal sevkiyat\u0131n\u0131n kendilerine teslim edilmeden do\u011frudan m\u00fc\u015fterisi durumunda bulunan 3&#8217;\u00fcnc\u00fc taraflara teslimat\u0131n yap\u0131lmas\u0131 istendi\u011finde, al\u0131c\u0131 ad\u0131na d\u00fczenlenecek e-\u0130rsaliye&#8217;de bu konuda ilave a\u00e7\u0131klamalara ve teslimat\u0131n yap\u0131laca\u011f\u0131 3 \u00fcnc\u00fc taraf\u0131n bilgilerine yer verilecektir. \u0130rsaliye 3 \u00fcnc\u00fc taraf ad\u0131na d\u00fczenlenmeyecek olup, sevkiyat\u0131 ger\u00e7ekle\u015ftirenin al\u0131c\u0131s\u0131 durumundaki ki\u015fi\/tarafa d\u00fczenlenecektir. A\u015fa\u011f\u0131da yer verilen \u00f6rnekle izlenmesi gereken usul ve esaslara yer verilmi\u015ftir. \u00d6rnek: Al\u0131c\u0131 Distrib\u00fc\u00f6r (A) (e-\u0130rsaliye&#8217;de) ( C&#8217;ye mal\u0131 sevk eden ve irsaliye d\u00fczenlemesi gerekendir) Sat\u0131c\u0131 (B) (e-\u0130rsaliye&#8217;de) (Distrib\u00fct\u00f6r\u00fcn geri al\u0131c\u0131s\u0131, Distrib\u00fct\u00f6r kendisine fatura kesilecek ki\u015fi) (M\u00fc\u015fteri C&#8217;ye fatura kesecek olan ki\u015fidir) M\u00fc\u015fteri (C) (e-\u0130rsaliye&#8217;de veya de\u011fil) (Sat\u0131c\u0131 B&#8217;nin al\u0131c\u0131s\u0131d\u0131r, Sat\u0131c\u0131 B, buna fatura kesecektir) (Distrib\u00fct\u00f6r A, Sat\u0131c\u0131 B ad\u0131na C&#8217;ye sevkiyat yapmaktad\u0131r) \u2026\u2026 e-\u0130rsaliye sekiyat\u0131 ba\u015flatan Distrib\u00fct\u00f6r (A) taraf\u0131ndan, Sat\u0131c\u0131 (B)&#8217;e d\u00fczenlenecektir. Bu e\u0130rsaliye&#8217;de (C) m\u00fc\u015fterisi teslimat\u0131n yap\u0131laca\u011f\u0131 ikincil m\u00fckellef\/ki\u015fi olarak yer alacakt\u0131r. e-\u0130rsaliye \u00fczerinde &#8221; &#8230;(B) ad\u0131na &#8230;.(C)&#8217;ye tesilme edilmek \u00fczere&#8221; ibaresi yaz\u0131lacakt\u0131r. Distrib\u00fct\u00f6r (A) taraf\u0131ndan d\u00fczenlenen bu e-\u0130rsaliye, hem Distrib\u00fct\u00f6r (A) taraf\u0131ndan, Sat\u0131c\u0131 B &#8216;ye kesilecek faturada, hem de Sat\u0131c\u0131 (B) taraf\u0131ndan m\u00fc\u015fteri C&#8217;ye kesilecek fatura&#8217;da irsaliye bilgisi olarak yer verilecektir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse125\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;125. Vending Makinalar\u0131na yap\u0131lan sat\u0131\u015flarda e-\u0130rsaliye kullan\u0131lacak m\u0131d\u0131r, \u015firketin kendi ad\u0131na i\u015fletti\u011fi vending makinalar\u0131 i\u00e7in e-irsaliye i\u00e7in mal kabul ve red se\u00e7ene\u011fi olacak m\u0131d\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse125\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">\u0130\u015fletmenin kendi i\u015fletti\u011fi vending makinalar\u0131na yap\u0131lan dolum i\u015flemleri i\u00e7in, i\u015fletme adresinden vending makinalar\u0131n\u0131n bulundu\u011fu alana\/adrese sevkiyat\u0131 belgelendirmek \u00fczere i\u015fletme kendi ad\u0131na sevk irsaliyesi d\u00fczenleyecektir. e-\u0130rsaliye i\u015fletmenin kendisine d\u00fczenlenece\u011finden irsaliye yan\u0131t\u0131n\u0131n d\u00f6n\u00fclmesini gerektiren bir husus bulunmay\u0131p, irsaliye yan\u0131t\u0131n\u0131n olu\u015fturulmas\u0131 zorunlu da de\u011fildir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse126\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;126. Vending makinas\u0131ndan iade \u00fcr\u00fcn al\u0131n\u0131rken e-irsaliye d\u00fczenlenecek midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse126\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">\u0130\u015fletmenin kendi i\u015fletti\u011fi vending makinalar\u0131ndan, iade al\u0131n\u0131p i\u015fletmeye geri g\u00f6t\u00fcr\u00fclen iade al\u0131m i\u015flemleri i\u00e7in, vendingin bulundu\u011fu adresten i\u015fletmenin adrese sevkiyat\u0131 belgelendirmek \u00fczere i\u015fletme kendi ad\u0131na sevk irsaliyesi d\u00fczenleyecektir. e-\u0130rsaliye i\u015fletmenin kendisine d\u00fczenlenece\u011finden irsaliye yan\u0131t\u0131n\u0131n d\u00f6n\u00fclmesini gerektiren bir husus bulunmay\u0131p, irsaliye yan\u0131t\u0131n\u0131n olu\u015fturulmas\u0131 zorunlu da de\u011fildir. Teknik a\u00e7\u0131dan e-\u0130rsaliye&#8217;nin d\u00fczenlenmesi m\u00fcmk\u00fcn bulunmad\u0131\u011f\u0131nda, matbu sevk irsaliye ile i\u015flemin ba\u015flat\u0131lmas\u0131 da m\u00fcmk\u00fcnd\u00fcr. Bu durumda matbu sevk irsaliyesinin en ge\u00e7 2 g\u00fcn i\u00e7inde MATBUDAN D\u00d6N\u00dc\u015eT\u00dcR\u00dcLEN E-\u0130RSAL\u0130YE tipinde e-\u0130rsaliye uygulamas\u0131na girilmesi gerekmektedir<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse127\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;127. Hurda ve \u0131skarta sat\u0131\u015f\u0131 i\u00e7in e-irsaliye d\u00fczenlenecek midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse127\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Sat\u0131lan mal mahiyetinde bulundu\u011fundan hurda ve \u0131skartalar\u0131n da i\u015fletmeden sevki durumunda, taraflar\u0131n e-\u0130rsaliye uygulamas\u0131na kay\u0131tl\u0131 olmas\u0131 durumuna g\u00f6re e-\u0130rsaliye ya da matbu ka\u011f\u0131t sevk irsaliyesi (veya irsaliye yerine ge\u00e7en e-Fatura veya e-Ar\u015fiv Fatura ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 ya da \u00d6KC den d\u00fczenlenen e-Fatura\/e-Ar\u015fiv Fatura Bilgi Fi\u015fi) d\u00fczenlenmesi gerekir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse128\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;128. Askeri tesislerden ve garnizonlardan geri al\u0131nan \u00fcr\u00fcnler i\u00e7in e-irsaliye d\u00fczenlenecek midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse128\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Geri al\u0131nan \u00fcr\u00fcnlerin ta\u015f\u0131mas\u0131n\u0131 yapan veya yapt\u0131ran i\u015fletmenin kendisi ise, iade al\u0131nan \u00fcr\u00fcnlerin al\u0131nd\u0131\u011f\u0131 adresten i\u015fletme adresine sevkini belgelendirmek \u00fczere i\u015fletme kendi ad\u0131na e-\u0130rsaliye d\u00fczenleyecektir. Teknik a\u00e7\u0131dan e-\u0130rsaliye&#8217;nin iade al\u0131m\u0131 s\u0131ras\u0131nda d\u00fczenlenmesi m\u00fcmk\u00fcn bulunmad\u0131\u011f\u0131nda, matbu sevk irsaliye ile i\u015flemin ba\u015flat\u0131lmas\u0131 da m\u00fcmk\u00fcnd\u00fcr. Bu durumda matbu sevk irsaliyesinin en ge\u00e7 2 g\u00fcn i\u00e7inde MATBUDAN D\u00d6N\u00dc\u015eT\u00dcR\u00dcLEN E-\u0130RSAL\u0130YE tipinde e-\u0130rsaliye uygulamas\u0131na girilmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse129\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;129. \u0130ade i\u00e7in d\u00fczenlene e-\u0130rsaliye bilgisi ne kadar s\u00fcrede sat\u0131c\u0131ya ula\u015facakt\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse129\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">D\u00fczenlenen e-\u0130rsaliyeler, e-\u0130rsaliye sistemi \u00fczerinden muhataplar\u0131na anl\u0131k olarak elektronik ortamda iletilmekte ve yan\u0131tlar da e-\u0130rsaliye sistemi \u00fczerinden muhatab\u0131na anl\u0131k olarak iletilmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse130\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;130. Belli bir s\u00fcre al\u0131c\u0131 taraf\u0131ndan e-irsaliye uygulamas\u0131nda mal kabulu yap\u0131lmazsa \u00fcr\u00fcnlerin tam olarak teslim edildi\u011fi varsay\u0131lacak m\u0131, bu s\u00fcre ne kadar olacakt\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse130\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye yan\u0131tlar\u0131 irsaliye tarihinden itibaren 7 g\u00fcnl\u00fck s\u00fcre i\u00e7inde d\u00f6n\u00fclebilmektedir. Mallar\u0131n al\u0131c\u0131ya teslimat\u0131 i\u00e7in e-\u0130rsaliye yan\u0131t\u0131n\u0131n beklenmesi zorunlulu\u011fu kesinlikte bulunmamakta olup, e-\u0130rsaliye yan\u0131t\u0131n\u0131n g\u00f6nderilmesi hususunda da herhangi bir zorunluluk bulunmamaktad\u0131r. Al\u0131c\u0131 iste\u011fe ba\u011fl\u0131 olarak sistem \u00fczerinden e-\u0130rsaliye yan\u0131t\u0131n\u0131 g\u00f6nderebilir. Belirtilen s\u00fcrede yan\u0131t d\u00f6n\u00fclmemi\u015f e-\u0130rsaliye&#8217;ye konu mallar\u0131n al\u0131c\u0131s\u0131 taraf\u0131ndan tam olarak teslim al\u0131nd\u0131\u011f\u0131 G\u0130B sistemleri taraf\u0131ndan kabul edilmemektedir. Ancak buna ra\u011fmen al\u0131c\u0131ya yap\u0131lan fiili mal teslimat\u0131na ili\u015fkin tevsik edici di\u011fer belgelerle ( Teslim alan ve teslim eden taraflarca \u0131slak imzal\u0131 ve ka\u015feli; e-\u0130rsaliye&#8217;nin ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131, teslim ve tesell\u00fcme ili\u015fkin tutanak, makbuz, form teslim\/tesell\u00fcm belgesi, vb. harici di\u011fer belgeler d\u00fczenlenebilir.) aksi durumlar tevsik olunabilir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse131\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;131. Yol denetimi i\u00e7in e-irsaliye ka\u011f\u0131t kopyas\u0131n\u0131n bulundurulmas\u0131 zorunlu olacak m\u0131d\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse131\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Yol denetimleri i\u00e7in, ara\u00e7ta e-\u0130rsaliye&#8217;nin bir \u00f6rnek ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131 veya elektronik g\u00f6r\u00fcnt\u00fcs\u00fcn\u00fcn ara\u00e7ta bulundurulmas\u0131 ve talep edildi\u011finde ibraz edilmesi zorunludur.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse132\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;132. Sat\u0131c\u0131n\u0131n \u00e7ok say\u0131da sevkiyat i\u00e7in d\u00fczenledi\u011fi e-irsaliyeler entegrat\u00f6re ve G\u0130B sistemine anl\u0131k olarak yans\u0131mak zorunda m\u0131d\u0131r, yoksa g\u00fcn sonu bir defada kesilen irsaliyeler topluca aktar\u0131lsa yeterli midir?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse132\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Olu\u015fturulup e-\u0130rsaliye \u00fczerinden al\u0131c\u0131s\u0131na e-\u0130rsaliyenin iletimi, yan\u0131tlar\u0131n sat\u0131c\u0131ya iletimi s\u00fcre\u00e7lerini t\u00fcm\u00fc anl\u0131k (real time, online) olarak ger\u00e7ekle\u015ftirilmektedir. D\u00fczenlenen e-\u0130rsaliyeler, e-\u0130rsaliye sistemi \u00fczerinden al\u0131c\u0131lar\u0131na anl\u0131k elektronik ortamda iletilmekte ve yan\u0131tlar da e-\u0130rsaliye sistemi \u00fczerinden sat\u0131c\u0131ya anl\u0131k olarak iletilmektedir. \u00d6zel entegrat\u00f6rlerde bekletilmesi ve daha sonradan G\u0130B&#8217;e g\u00f6nderilmesi durumu s\u00f6z konusu de\u011fildir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse133\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;133. \u0130rsaliyenin fiili sevk tarihine mevcut sistemde ara\u00e7 hareketi yaz\u0131l\u0131yor. Eirsaliyede fiili sevk tarihi alan\u0131na hangi tarih yaz\u0131lmas\u0131 gerekecek? Fiili sevk tarihi ile e-irsaliye bas\u0131m tarihi ayn\u0131 tarih mi olmal\u0131? \u00d6zellikle gece yar\u0131s\u0131na do\u011fru yap\u0131lan \u00fcr\u00fcn y\u00fcklemelerinde fiili sevk tarihi ve e-irsaliye tarihi aras\u0131nda g\u00fcn fark\u0131 olabilir, bunun bir cezai y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olacak m\u0131d\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse133\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">Fiili sevk tarihi alan\u0131na, mallar\u0131n fiili sevkiyat\u0131n ba\u015flat\u0131laca\u011f\u0131 tarih yaz\u0131lacakt\u0131r. Fiili sevk tarihi, e-\u0130rsaliyenin d\u00fczenleme tarihinden \u00f6nceki bir tarih olamaz, ancak sonraki bir tarih olabilir. Fiile duruma uygun olmas\u0131 ko\u015fuluyla, d\u00fczenleme tarihi ile fiili sevk tarihinin farkl\u0131 olmas\u0131 herhangi bir cezai y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc gerektirmeyecektir. D\u00fczenlendi\u011fi tarih ile ayn\u0131 g\u00fcn fiili sevkiyat\u0131 da ger\u00e7ekle\u015ftirilen durumlarda, d\u00fczenleme tarihi ile fiili sevk tarihi irsaliye \u00fczerinden ayn\u0131 olabilir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse134\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;134. Mal\u0131n m\u00fc\u015fteriye teslim edilmedi\u011fi durumlarda veya reddedildi\u011finde, ertesi g\u00fcn ayn\u0131 \u00fcr\u00fcn\u00fcn ba\u015fka tekrar o m\u00fc\u015fteriye veya ba\u015fka bir m\u00fc\u015fteriye teslimi durumunda e-irsaliye uygulamas\u0131 nas\u0131l olacakt\u0131r?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse134\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliye ye konu mallar\u0131n al\u0131c\u0131s\u0131na teslim edilemedi\u011fi ve sat\u0131c\u0131s\u0131 taraf\u0131ndan i\u015fletmesine geri getirilmesini gerektiren bir durumun olu\u015fmas\u0131 halinde a\u015fa\u011f\u0131da belirtilen \u015fekilde yeni sevk irsaliyesinin d\u00fczenlenmesi gerekmektedir. \u0130lk d\u00fczenlenmi\u015f e-\u0130rsaliye ile mallar\u0131n tekrar sat\u0131c\u0131n\u0131n i\u015fletmesine geri getirilmesinde kullan\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir: a) Sat\u0131c\u0131n\u0131n teknik altyap\u0131s\u0131n\u0131n elvermesi halinde sat\u0131c\u0131 kendisine (al\u0131c\u0131 adresinden sat\u0131c\u0131 adresine olmak \u00fczere) yeni bir e-\u0130rsaliye d\u00fczenleyecek ve bu e-\u0130rsaliye \u00fczerinde ilk e-\u0130rsaliye bilgisine ve mallar\u0131n i\u015fletmesine al\u0131c\u0131ya teslimat yap\u0131lamad\u0131\u011f\u0131 gerek\u00e7esi ile geri g\u00f6t\u00fcr\u00fclmek \u00fczere d\u00fczenlendi\u011fini belirten, a\u00e7\u0131klamaya e-\u0130rsaliyenin not a\u00e7\u0131klama alan\u0131nda yer verilecektir. b) Sat\u0131c\u0131n\u0131n teknik altyap\u0131s\u0131n\u0131n e-\u0130rsaliye d\u00fczenlenmesine elvermemesi halinde ise bu durumda sat\u0131c\u0131 kendisine yeni matbu sevk irsaliyesi d\u00fczenleyecek ve bu irsaliye \u00fczerinde al\u0131c\u0131ya d\u00fczenlenmi\u015f ilk e-\u0130rsaliye belgesinin bilgisine (tarih, belge no) ve mallar\u0131n i\u015fletmesine al\u0131c\u0131ya teslimat yap\u0131lmad\u0131\u011f\u0131 gerek\u00e7esi ile geri g\u00f6t\u00fcr\u00fclmek \u00fczere d\u00fczenlendi\u011fini belirten a\u00e7\u0131klamaya yer verilecektir. E-\u0130rsaliye tarihinin, e-\u0130rsaliye uygulamas\u0131(sisteminin) tarihinden \u00f6nce olamayaca\u011f\u0131 ilkesi nedeniyle, geri getirilen mallar\u0131n al\u0131c\u0131s\u0131na daha sonra tekrar sevk edilmesi halinde yeni bir e-\u0130rsaliye&#8217;nin d\u00fczenlenmesi gerekmektedir.<\/div>\n<\/div>\n<\/div>\n<div class=\"wpsm_panel wpsm_panel-default\">\n<div class=\"wpsm_panel-heading\" role=\"tab\">\n<h4 class=\"wpsm_panel-title\"><a class=\"collapsed\" href=\"https:\/\/nesbilgi.com.tr\/e-irsaliye-sik-sorulan-sorular\/#ac_2923_collapse135\" data-toggle=\"collapse\" data-parent=\"#wpsm_accordion_2923 \"><span class=\"ac_title_class\">&nbsp;135. E-irsaliyenin yanl\u0131\u015fl\u0131kla m\u00fc\u015fteri taraf\u0131ndan reddedilmesi sonucunda nas\u0131l ilerlenecek, ayn\u0131 irsaliye yeni numara ile tekrar g\u00f6nderilebilecek mi?<\/span><\/a><\/h4>\n<\/div>\n<div id=\"ac_2923_collapse135\" class=\"wpsm_panel-collapse collapse in\">\n<div class=\"wpsm_panel-body\">e-\u0130rsaliyenin al\u0131c\u0131s\u0131 taraf\u0131nda sehven reddedildi\u011fi durumlarda ivedilikle yeni e-\u0130rsaliye d\u00fczenlenmesi gerekmektedir. D\u00fczenlenecek yeni e-\u0130rsaliyede yeni belge numaras\u0131 kullan\u0131lmak zorundad\u0131r.<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;1. Kimler e-\u0130rsaliye Uygulamas\u0131na ge\u00e7mek zorundad\u0131r? e-Fatura uygulamas\u0131na kay\u0131tl\u0131 olan ve 2018 veya m\u00fcteakip hesap d\u00f6nemleri br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) 25 Milyon TL ve \u00fczeri olan m\u00fckellefler. \u00d6zel T\u00fcketim Vergisi Kanununa ekli (I) say\u0131l\u0131 listedeki mallar\u0131n imali, ithali, teslimi vb. faaliyetleri nedeniyle EPDK&#8217;dan lisans (bayilik lisans\u0131 dahil) alan m\u00fckellefler. \u00d6zel [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2538,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29,7,4,97,27],"tags":[],"class_list":["post-2537","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-earsiv","category-e-defter","category-e-fatura","category-e-irsaliye","category-manset"],"_links":{"self":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2537","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=2537"}],"version-history":[{"count":3,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2537\/revisions"}],"predecessor-version":[{"id":3293,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2537\/revisions\/3293"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media\/2538"}],"wp:attachment":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media?parent=2537"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/categories?post=2537"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/tags?post=2537"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}