{"id":3562,"date":"2021-02-10T09:29:35","date_gmt":"2021-02-10T06:29:35","guid":{"rendered":"https:\/\/www.ozgurguler.net\/blog\/?p=3562"},"modified":"2021-02-10T09:29:37","modified_gmt":"2021-02-10T06:29:37","slug":"509-sira-no-lu-vergi-usul-kanunu-genel-tebliginde-degisiklik","status":"publish","type":"post","link":"https:\/\/www.ozgurguler.net\/blog\/509-sira-no-lu-vergi-usul-kanunu-genel-tebliginde-degisiklik\/","title":{"rendered":"509 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi\u2019nde de\u011fi\u015fiklik"},"content":{"rendered":"
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509 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi\u2019nde de\u011fi\u015fiklik yap\u0131lmas\u0131na dair Tebli\u011f (S\u0131ra No: 526) 09\/02\/2021 tarih ve 31390 say\u0131l\u0131 Resmi Gazete yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Yay\u0131mlanan tebli\u011f kapsam\u0131nda \u00f6zet bilgiler a\u015fa\u011f\u0131daki gibidir:<\/p>\n

1.Sosyal G\u00fcvenlik Kurumu ile s\u00f6zle\u015fme imzalayan sa\u011fl\u0131k hizmeti sunucular\u0131 ile medikal malzeme ve ila\u00e7\/etken madde temin eden t\u00fcm hastane, t\u0131p merkezi, ecza deposu vb. m\u00fckellef gruplar\u0131na e-Fatura Zorunlulu\u011fu getirilmi\u015ftir:<\/strong><\/p>\n

Sosyal G\u00fcvenlik Kurumu ile s\u00f6zle\u015fme imzalayan sa\u011fl\u0131k hizmeti sunucular\u0131 ile medikal malzeme ve ila\u00e7\/etken madde temin eden t\u00fcm m\u00fckelleflere (hastane, t\u0131p merkezleri<\/strong>, dal merkezleri, diyaliz merkezleri, Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131ndan ruhsatl\u0131 di\u011fer \u00f6zelle\u015fmi\u015f tedavi merkezleri, tan\u0131, tetkik ve g\u00f6r\u00fcnt\u00fcleme merkezleri,\u00a0laboratuvarlar, eczaneler, t\u0131bbi cihaz ve malzeme tedarik\u00e7ileri,\u00a0optisyenlik\u00a0m\u00fcesseseleri, i\u015fitme merkezi, kapl\u0131calar, be\u015feri t\u0131bbi \u00fcr\u00fcn\/\u00fcr\u00fcn sunan ve\/veya \u00fcreten \u00f6zel hukuk t\u00fczel ki\u015fileri ve bunlar\u0131n t\u00fczel ki\u015fili\u011fi olmayan \u015fubeleri, ecza depolar\u0131 vb.)\u00a01\/7\/2021 tarihinden<\/strong>\u00a0itibaren e-Fatura d\u00fczenleme zorunlulu\u011fu getirilmi\u015ftir. Bu tarihten sonra Sosyal G\u00fcvenlik Kurumu ile s\u00f6zle\u015fme imzalayanlar ise s\u00f6z konusu Kuruma fatura d\u00fczenlemeye ba\u015flamadan \u00f6nce e-Fatura uygulamas\u0131na ge\u00e7mek zorundad\u0131r.\u201d<\/p>\n

2.30 Bin TL ve 5 Bin TL\u2019yi a\u015fan faturalarin d\u00fczenlenmesi zorunlu olan e-Ar\u015fiv Faturalar \u00f6zel entegrat\u00f6r sistemi arac\u0131l\u0131\u011f\u0131yla da d\u00fczenlenebilecektir:<\/strong><\/p>\n

\u201ce-Ar\u015fiv Fatura uygulamas\u0131na dahil olmayan m\u00fckelleflerce, 1\/1\/2020 tarihinden itibaren d\u00fczenlenecek faturalar\u0131n, vergiler dahil toplam tutar\u0131n\u0131n 30 Bin TL\u2019yi (vergi m\u00fckelleflerine d\u00fczenlenenler a\u00e7\u0131s\u0131ndan vergiler dahil toplam tutar\u0131 5 Bin TL\u2019yi) a\u015fmas\u0131 halinde, s\u00f6z konusu faturalar\u0131n, bu Tebli\u011fin \u201cV.7.\u201d ve \u201cVIII.\u201d numaral\u0131 b\u00f6l\u00fcmlerinde belirtilen istisnai durumlar haricinde, \u201ce-Ar\u015fiv Fatura\u201d olarak Ba\u015fkanl\u0131k\u00e7a sunulan e-Belge d\u00fczenleme portali \u00fczerinden\u00a0ya da Ba\u015fkanl\u0131\u011f\u0131n e-Belge d\u00fczenleme portaline gerekli entegrasyonlar\u0131 sa\u011flayarak Ba\u015fkanl\u0131ktan izin alan \u00f6zel entegrat\u00f6r kurulu\u015flar\u0131n sistemleri arac\u0131l\u0131\u011f\u0131yla d\u00fczenlenmesi zorunludur.<\/u><\/p>\n

3.Br\u00fct sat\u0131\u015f has\u0131lat\u0131 25 Milyon TL ve \u00fczeri olan m\u00fckelleflerin hesap d\u00f6neminin yedinci ay\u0131 ba\u015f\u0131ndan itibaren e-\u0130rsaliye uygulamas\u0131na ge\u00e7meleri gerekmektedir.<\/strong><\/p>\n

\u201c1\/1\/2020 tarihinden itibaren; \u00d6zel T\u00fcketim Vergisi Kanununa ekli (I) say\u0131l\u0131 listedeki mallar\u0131n imali, ithali, teslimi vb. faaliyetleri nedeniyle\u00a0EPDK\u2019dan\u00a0lisans alanlar, \u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131 listedeki mallar\u0131 imal, in\u015fa veya ithal edenler, maden ruhsat veya sertifikas\u0131 alanlar (yapt\u0131klar\u0131 s\u00f6zle\u015fmeye istinaden maden \u00fcretim faaliyetinde bulunan m\u00fckellefler\u00a0dahil), \u015feker imalini ger\u00e7ekle\u015ftirenler, demir, \u00e7elik \u00fcr\u00fcnlerinin imal, ithal veya ihrac\u0131n\u0131 ger\u00e7ekle\u015ftirenler, G\u00fcbre Takip Sistemine dahil olanlar, Hal Kay\u0131t Sistemi kapsam\u0131ndaki sebze ve meyvelerin toptan ticaretini yapmaya ba\u015flayan t\u00fcccar veya komisyoncular s\u00f6z konusu \u015fartlar\u0131n sa\u011fland\u0131\u011f\u0131 ay\u0131 izleyen d\u00f6rd\u00fcnc\u00fc ay\u0131n ba\u015f\u0131ndan, ilgili hesap d\u00f6nemi br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131)\u00a025 Milyon TL ve \u00fczeri olan m\u00fckelleflerin ise m\u00fcteakip hesap d\u00f6neminin yedinci ay\u0131 ba\u015f\u0131ndan itibaren e-\u0130rsaliye uygulamas\u0131na ge\u00e7meleri ve bu tarihten itibaren d\u00fczenleyecekleri sevk irsaliyelerini bu Tebli\u011fin \u201cV.7.\u201d ve \u201cVIII.\u201d numaral\u0131 b\u00f6l\u00fcmlerinde belirtilen istisnai durumlar haricinde, e-\u0130rsaliye olarak d\u00fczenlemeleri ve kay\u0131tl\u0131 kullan\u0131c\u0131lardan e-\u0130rsaliye olarak almalar\u0131 zorunludur.\u201d<\/u><\/p>\n

4.e-Adisyon Uygulamas\u0131na ait detaylar tebli\u011fe eklenmi\u015ftir.<\/strong><\/p>\n

\u015eu an i\u00e7in uygulamaya y\u00f6nelik zorunluluk belirtilmemekle beraber zorunlulu\u011fun getirilebilece\u011fine dair \u201cen az 3 ay ge\u00e7i\u015f s\u00fcresi vermek ve yaz\u0131l\u0131 bildirim ya da\u00a0ebelge.gib.gov.tr adresinde duyurmak suretiyle e-Adisyon uygulamas\u0131na ge\u00e7me \u00a0zorunlulu\u011fu getirmeye yetkilidir.\u201d a\u00e7\u0131klamas\u0131 bulunmaktad\u0131r. Bununla beraber teknik k\u0131lavuzlar hen\u00fcz yay\u0131mlanmam\u0131\u015ft\u0131r.<\/p>\n

5.Mali M\u00fch\u00fcr<\/strong><\/p>\n

Mali M\u00fch\u00fcr \u00dcretimi Ba\u015fvuru, De\u011ferlendirme ve \u0130zin K\u0131lavuzu”nda a\u00e7\u0131klanan teknik ko\u015fullar\u0131 sa\u011flayan kurulu\u015flar\u0131 da mali m\u00fch\u00fcr \u00fcretimi ve sat\u0131\u015f\u0131 konusunda yetkilendirilebilece\u011fi belirtilmi\u015ftir.<\/p>\n

6.e-Belgelere \u0130li\u015fkin \u0130ptal\/\u0130tiraz, \u0130hbar ve \u0130htarlar\u0131n Bildirim zorunlulu\u011fu:<\/strong><\/p>\n

Bu Tebli\u011f kapsam\u0131nda d\u00fczenlenen e-Belgelere ili\u015fkin olarak 13\/1\/2011 tarihli ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 18 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca noter arac\u0131l\u0131\u011f\u0131yla, taahh\u00fctl\u00fc mektupla, telgrafla veya g\u00fcvenli elektronik imza kullan\u0131larak kay\u0131tl\u0131 elektronik posta sistemi ile yap\u0131lan ihbar veya ihtarlar ile e-Belge iptal i\u015flemlerinin 1\/5\/2021 tarihinden itibaren, ebelge.gib.gov.tr adresinde yay\u0131mlanacak k\u0131lavuzda belirtilen usul, esas ve s\u00fcreler i\u00e7inde, elektronik ortamda Ba\u015fkanl\u0131k bilgi i\u015flem sistemine bildirilmesi zorunludur.<\/p>\n

7.G\u0130B, e-Belge uygulamalar\u0131na ge\u00e7i\u015f zorunlulu\u011fu getirilen m\u00fckelleflerin uygulamaya dahil olmamalar\u0131 halinde G\u0130B Portal Y\u00f6ntemine g\u00f6re kullan\u0131c\u0131 hesaplar\u0131n\u0131 tan\u0131mlamaya yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/strong><\/p>\n

Ayn\u0131 Tebli\u011fin \u201cVIII-Di\u011fer Hususlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn sonuna a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.\u201cBa\u015fkanl\u0131k, kendilerine e-Belge uygulamalar\u0131na ge\u00e7i\u015f zorunlulu\u011fu getirilen m\u00fckelleflerin zorunluluklar\u0131n\u0131n ba\u015flayaca\u011f\u0131 tarihe kadar e-Belge uygulamalar\u0131ndan yararlanma y\u00f6ntemlerinden herhangi birini se\u00e7erek uygulamaya dahil olmamalar\u0131 halinde, bu Tebli\u011fin \u201cV.1.1.\u201d numaral\u0131 b\u00f6l\u00fcm\u00fcnde belirtilen \u201cG\u0130B Portal Y\u00f6ntemine g\u00f6re kullan\u0131c\u0131 hesaplar\u0131n\u0131 re\u2019sen tan\u0131mlamaya yetkilidir.\u201d<\/p>\n

Detayl\u0131 bilgi i\u00e7in:\u00a0https:\/\/www.resmigazete.gov.tr\/eskiler\/2021\/02\/20210209-5.htm<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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509 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi\u2019nde de\u011fi\u015fiklik yap\u0131lmas\u0131na dair Tebli\u011f (S\u0131ra No: 526) 09\/02\/2021 tarih ve 31390 say\u0131l\u0131 Resmi Gazete yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Yay\u0131mlanan tebli\u011f kapsam\u0131nda \u00f6zet bilgiler a\u015fa\u011f\u0131daki gibidir: 1.Sosyal G\u00fcvenlik Kurumu ile s\u00f6zle\u015fme imzalayan sa\u011fl\u0131k hizmeti sunucular\u0131 ile medikal malzeme ve ila\u00e7\/etken madde temin eden t\u00fcm hastane, t\u0131p merkezi, ecza deposu […]<\/p>\n","protected":false},"author":4,"featured_media":2286,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29,7,4,97],"tags":[],"class_list":["post-3562","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\/3562","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=3562"}],"version-history":[{"count":1,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/3562\/revisions"}],"predecessor-version":[{"id":3563,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/3562\/revisions\/3563"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media\/2286"}],"wp:attachment":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media?parent=3562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/categories?post=3562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/tags?post=3562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}