{"id":3055,"date":"2019-08-27T09:48:55","date_gmt":"2019-08-27T06:48:55","guid":{"rendered":"https:\/\/www.ozgurguler.net\/blog\/?p=3055"},"modified":"2020-04-20T18:48:47","modified_gmt":"2020-04-20T15:48:47","slug":"mevcut-e-fatura-ve-e-defter-mukellefleri-icin-e-arsiv-faturaya-zorunlu-gecis-tarihi-1-ocak-2020-olarak-guncellendi","status":"publish","type":"post","link":"https:\/\/www.ozgurguler.net\/blog\/mevcut-e-fatura-ve-e-defter-mukellefleri-icin-e-arsiv-faturaya-zorunlu-gecis-tarihi-1-ocak-2020-olarak-guncellendi\/","title":{"rendered":"e-Ar\u015fiv Fatura\u2019ya zorunlu ge\u00e7i\u015f tarihi 1 Ocak 2020 olarak g\u00fcncellendi."},"content":{"rendered":"<div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<p><strong>Mevcut e-Fatura ve e-Defter m\u00fckellefleri i\u00e7in e-Ar\u015fiv Fatura\u2019ya zorunlu ge\u00e7i\u015f tarihi 1 Ocak 2020 olarak g\u00fcncellendi.<\/strong><\/p>\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan 15 Nisan\u2019da yay\u0131mlanan VUK Genel Tebli\u011f Tasla\u011f\u0131 g\u00fcncellendi. Resmi bir duyuru yap\u0131lmamas\u0131na kar\u015f\u0131n internet \u00fczerinden yay\u0131mlanan taslak tebli\u011fde hali haz\u0131rdaki m\u00fckellefler i\u00e7in e-Ar\u015fiv Fatura uygulamas\u0131na dahil olma tarihinin g\u00fcncellendi\u011fi g\u00f6r\u00fcld\u00fc.&nbsp;Buna g\u00f6re;<\/p>\n<ul>\n<li>Hali haz\u0131rda 421 ve 454 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fleri kapsam\u0131nda e-Fatura ve e-Defter uygulamalar\u0131na dahil olma zorunlulu\u011fu bulunan m\u00fckelleflerin, 1.1.2020 &nbsp;tarihine kadar e-Ar\u015fiv Fatura uygulamas\u0131na da ge\u00e7me zorunlulu\u011fu \u00f6ng\u00f6r\u00fcl\u00fcyor. Konuyla ilgili 2.2.1 nolu maddenin g\u00fcncel \u015fekli \u015fu \u015fekilde:\u201d<em>2.2.1-Elektronik Defter ve Elektronik Fatura Uygulamalar\u0131na Dahil Olma Zorunlulu\u011fu Bulunan M\u00fckelleflerin e-Ar\u015fiv Fatura Uygulamas\u0131na Ge\u00e7i\u015f Zorunlulu\u011fu<\/em><em>14.12.2012 tarih ve 28497 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 421 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile 20\/06\/2015 Tarih ve 29392 Say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 454 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finde belirtilen a\u00e7\u0131klamalara g\u00f6re, elektronik defter ve elektronik fatura uygulamalar\u0131na dahil olma zorunlulu\u011fu bulunan m\u00fckellefler, en ge\u00e7 1\/1\/2020 tarihine kadar ba\u015fvurular\u0131n\u0131 ve fiili ge\u00e7i\u015f haz\u0131rl\u0131klar\u0131n\u0131 tamamlayarak e-Ar\u015fiv Fatura uygulamas\u0131na ge\u00e7mek ve bu tarihten itibaren d\u00fczenleyecekleri faturalar\u0131, Bu Tebli\u011fin 14 \u00fcnc\u00fc maddesinde belirtilen istisnai durumlar haricinde e-Fatura veya e-Ar\u015fiv Fatura olarak d\u00fczenlemeleri zorunludur.\u201d<\/em><\/li>\n<li>e-\u0130rsaliye zorunlu ge\u00e7i\u015f tarihinde ise bir de\u011fi\u015fiklik yap\u0131lmad\u0131. &nbsp;e-\u0130rsaliye i\u00e7in zorunlu ge\u00e7i\u015f tarihi halen 1 Ocak&nbsp;2020.<\/li>\n<\/ul>\n<p>S\u00f6z konusu taslak tebli\u011fe ula\u015fmak i\u00e7in <a href=\"https:\/\/www.gib.gov.tr\/sites\/default\/files\/fileadmin\/mevzuatek\/tebligtaslak15042019_2.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">t\u0131klay\u0131n<\/a>!<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mevcut e-Fatura ve e-Defter m\u00fckellefleri i\u00e7in e-Ar\u015fiv Fatura\u2019ya zorunlu ge\u00e7i\u015f tarihi 1 Ocak 2020 olarak g\u00fcncellendi. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan 15 Nisan\u2019da yay\u0131mlanan VUK Genel Tebli\u011f Tasla\u011f\u0131 g\u00fcncellendi. Resmi bir duyuru yap\u0131lmamas\u0131na kar\u015f\u0131n internet \u00fczerinden yay\u0131mlanan taslak tebli\u011fde hali haz\u0131rdaki m\u00fckellefler i\u00e7in e-Ar\u015fiv Fatura uygulamas\u0131na dahil olma tarihinin g\u00fcncellendi\u011fi g\u00f6r\u00fcld\u00fc.&nbsp;Buna g\u00f6re; Hali haz\u0131rda 421 ve [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2652,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29,7,4,97],"tags":[],"class_list":["post-3055","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-earsiv","category-e-defter","category-e-fatura","category-e-irsaliye"],"_links":{"self":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/3055","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=3055"}],"version-history":[{"count":3,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/3055\/revisions"}],"predecessor-version":[{"id":3070,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/3055\/revisions\/3070"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media\/2652"}],"wp:attachment":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media?parent=3055"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/categories?post=3055"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/tags?post=3055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}