{"id":645,"date":"2015-01-14T14:38:20","date_gmt":"2015-01-14T12:38:20","guid":{"rendered":"http:\/\/www.ozgurguler.net\/?p=645"},"modified":"2015-01-14T14:38:20","modified_gmt":"2015-01-14T12:38:20","slug":"mikro-e-defter","status":"publish","type":"post","link":"https:\/\/www.ozgurguler.net\/blog\/mikro-e-defter\/","title":{"rendered":"Mikro E-Defter"},"content":{"rendered":"<h3>e-DEFTER UYGULAMASI<\/h3>\n<p>Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 ile G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 \u0130\u00e7 Ticaret Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan ortak olarak yay\u0131mlanan 1 s\u0131ra No.lu Elektronik Defter Genel Tebli\u011fi ile elektronik defter (e-defter) y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f bulunmaktad\u0131r.<\/p>\n<p>e-Defter, Vergi Usul Kanunu ve T\u00fcrk Ticaret Kanunu h\u00fck\u00fcmleri gere\u011fince tutulmas\u0131 zorunlu olan defterlerin <a href=\"http:\/\/www.edefter.gov.tr\/\">www.edefter.gov.tr<\/a> sitesinde duyurulan format ve standartlara uygun bi\u00e7imde elektronik dosya bi\u00e7iminde haz\u0131rlanmas\u0131, bast\u0131r\u0131lmaks\u0131z\u0131n kaydedilmesi, de\u011fi\u015fmezli\u011finin, b\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fcn ve kayna\u011f\u0131n\u0131n do\u011frulu\u011funun garanti alt\u0131na al\u0131nmas\u0131 ve ilgililer nezdinde ispat arac\u0131 olarak kullan\u0131labilmesine imkan tan\u0131may\u0131 hedefleyen hukuki ve teknik d\u00fczenlemeler b\u00fct\u00fcn\u00fcd\u00fcr.<\/p>\n<p>Defterlerin elektronik ortamda haz\u0131rlanmas\u0131 i\u00e7in xml format\u0131nda bir standart olan ve uluslararas\u0131 kullan\u0131ma sahip XBRL (Extensible Business Reporting Language) Geni\u015fletilebilir \u0130\u015fletme Raporlama Dili esas al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p>Belirtilen standartlara uygun olarak haz\u0131rlanan elektronik defterlerin de\u011fi\u015fmezli\u011finin, kayna\u011f\u0131n\u0131n ve b\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fcn sa\u011flanmas\u0131nda ger\u00e7ek ki\u015filer i\u00e7in g\u00fcvenli elektronik imza veya t\u00fczel ki\u015filer i\u00e7in mali m\u00fch\u00fcr kullan\u0131lacakt\u0131r. Ayr\u0131ca imza veya m\u00fch\u00fcr de\u011ferinin Elektronik Defter Uygulamas\u0131 \u00fczerinden bildirimi suretiyle, s\u00f6z konusu defterin ilgili t\u00fcm taraflar nezdinde ispat arac\u0131 olarak kullan\u0131labilmesi sa\u011flanacakt\u0131r.<\/p>\n<p><!--more--><\/p>\n<p>Ba\u015flang\u0131\u00e7 a\u015famas\u0131nda yevmiye defteri ve b\u00fcy\u00fck defterin elektronik defter kapsam\u0131nda tutulmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p>e-Defter ile ilgili t\u00fcm kullan\u0131m ve teknik k\u0131lavuzlara <a href=\"http:\/\/www.edefter.gov.tr\/\">www.edefter.gov.tr<\/a> adresinden ula\u015f\u0131labilir.<\/p>\n<p>Resmi e-Defter uygulamas\u0131 sadece <a href=\"http:\/\/www.edefter.gov.tr\/web\/guest\/uyumlu-programlar\">http:\/\/www.edefter.gov.tr\/web\/guest\/uyumlu-programlar<\/a> linkindeki e-Defter uygulamas\u0131 uyumlu yaz\u0131l\u0131mlar\u0131n listesindeki yaz\u0131l\u0131mlar ile \u00e7al\u0131\u015fabilecektir. e-Defter uygulamas\u0131 uyumlu yaz\u0131l\u0131mlar\u0131n listesinde, Mikro Yaz\u0131l\u0131mevi San. ve Tic. A.\u015e.\u2019de bulunmaktad\u0131r.<\/p>\n<p>Gelirler \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n \u201cElektronik Defter Genel Tebli\u011fi\u201d ile yay\u0131nlad\u0131\u011f\u0131 e-Defter uygulamas\u0131, Mikro\u2019nun 14 versiyonu t\u00fcm \u00fcr\u00fcnleri ile entegre \u00e7al\u0131\u015fmaktad\u0131r.<\/p>\n<p>Mikro e-Defter ile uygulamas\u0131 ile \u201cYevmiye defteri\u201d\u2019 ve \u201cDefter-i Kebir\u201d\u2019 belgelerini, G\u0130B&#8217;in belirledi\u011fi standartlarda haz\u0131rlayabilir ve olu\u015fan dosyay\u0131 elektronik olarak G\u0130B&#8217;e kolayca g\u00f6nderebilirsiniz. B\u00f6ylece, defterlerin ka\u011f\u0131t ortam\u0131na bas\u0131lmas\u0131 ve saklanmas\u0131 gibi zahmetli ve maliyetli i\u015flemleri art\u0131k elektronik ortamda kolayca ve maliyetsiz olarak yap\u0131labilirsiniz.<\/p>\n<p><strong>M\u0130KRO e-Defter uygulamas\u0131n\u0131 kullanabilmek i\u00e7in neler yap\u0131lmal\u0131 ?<\/strong><\/p>\n<p><strong>BA\u015eLANGI\u00c7<\/strong><\/p>\n<p>* Gelirler \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na ba\u015fvuru yap\u0131lmas\u0131,<\/p>\n<p>* Mali m\u00fch\u00fcr veya elektronik sertifika temin edilmesi ve ard\u0131ndan y\u00fcklenmesi,<\/p>\n<p>* Kamu Sertifikasyon Merkezi web sayfas\u0131ndan<a href=\"http:\/\/www.kamusm.gov.tr\/urunler\/zaman_damgasi\/ucretsiz_zaman_damgasi_istemci_yazilimi.jsp\"> &#8220;Zaman Damgas\u0131&#8221;<\/a> program\u0131 y\u00fcklenmesi (Zaman damgas\u0131, berat dosyas\u0131n\u0131n G\u0130B\u2019den kaynaklanan sebepler y\u00fcz\u00fcnden g\u00f6nderemedi\u011fi durumlarda kullan\u0131lmaktad\u0131r.)<\/p>\n<p>* Java \u00fcr\u00fcn\u00fcne ait son versiyonun y\u00fcklenmesi,<\/p>\n<p>* G\u00fcncel M\u0130KRO \u00fcr\u00fcnlerinden birine sahip olunmas\u0131 gerekmektedir.<\/p>\n<p><strong>e-Defter kullan\u0131m\u0131na ge\u00e7i\u015fte izlenecek gerekli ad\u0131mlar i\u00e7in \u00f6ncelikle;<\/strong><\/p>\n<p>Mali m\u00fch\u00fcr veya elektronik sertifika temin edilmeli, y\u00fcklenmeli.<\/p>\n<p>* e-defter.gov.tr adresinden elektronik defter kullan\u0131m\u0131 i\u00e7in ba\u015fvuru s\u00fcreci<\/p>\n<p>tamamlanmal\u0131.<\/p>\n<p>* Kamu Sertifikasyon Merkezi web sayfas\u0131ndan &#8220;Zaman Damgas\u0131&#8221; program\u0131 y\u00fcklenmeli.<\/p>\n<p><a href=\"http:\/\/www.kamusm.gov.tr\/urunler\/zaman_damgasi\/ucretsiz_zaman_damgasi_iste\">http:\/\/www.kamusm.gov.tr\/urunler\/zaman_damgasi\/ucretsiz_zaman_damgasi_iste<\/a><\/p>\n<p>mci_yazilimi.jsp<\/p>\n<p>* Kamu Sertifikasyon Merkezinden &#8220;Zaman damgas\u0131&#8221; temin edilmeli.<\/p>\n<p>* Java \u00fcr\u00fcn\u00fcne ait son versiyonun y\u00fcklenmesi gerekmektedir.<a href=\"http:\/\/www.java.com\/tr\/download\/\">http:\/\/www.java.com\/tr\/download\/<\/a> adresinden y\u00fcklenebilir.<\/p>\n<p><strong><br \/>\n<\/strong><strong>S\u0130STEM NASIL \u00c7ALI\u015eIYOR ?<\/strong><\/p>\n<p>1 S\u0131ra No.lu Elektronik Defter Genel Tebli\u011fi d\u00fczenlemesi gere\u011fince yevmiye defteri ve b\u00fcy\u00fck defter, XBRL GL e-Defter format ve standartlar\u0131na g\u00f6re haz\u0131rlanacakt\u0131r. Bu standartlar defterler kay\u0131tlar\u0131n\u0131n i\u00e7eri\u011fi ve standartlar\u0131n\u0131 belirlemektedir.<\/p>\n<p>Genel Tebli\u011f d\u00fczenlemelerine g\u00f6re s\u00f6z konusu standartlara uygun olarak olu\u015fturulan dosyalar\u0131n e-Defter olarak kabul edilebilmesi i\u00e7in mali m\u00fch\u00fcr ile m\u00fch\u00fcrlenmesi ya da g\u00fcvenli elektronik imza ile imzalanmas\u0131 ve e-Defter uygulamas\u0131 arac\u0131l\u0131\u011f\u0131 ile berat\u0131n\u0131n al\u0131nmas\u0131 gerekmektedir.<\/p>\n<ol>\n<li>a) e-Defter dosyalar\u0131 ilgili k\u0131lavuzlarda belirtilen standartlar ve formata uygun bi\u00e7imde haz\u0131rlan\u0131r.<\/li>\n<li>b) Haz\u0131rlanan dosya \u201cdefter\u201d \u015fema yap\u0131s\u0131nda \u00f6ng\u00f6r\u00fclen alana yerle\u015ftirilir.<\/li>\n<li>c) Olu\u015fturulan \u201cdefter\u201d dosyas\u0131 m\u00fch\u00fcrlenir ya da imzalan\u0131r. (Bu \u015fekilde olu\u015fturulan dosya, m\u00fckellefin berat\u0131n\u0131n ald\u0131ktan sonra defter olarak \u00a0saklamak zorunda oldu\u011fu dosyad\u0131r. Ancak bu dosyan\u0131n defter olarak ge\u00e7erli say\u0131labilmesi i\u00e7in e-Defter berat\u0131n\u0131n al\u0131nmas\u0131 zorunludur.)<\/li>\n<li>d) M\u00fch\u00fcrlenen ya da imzalanan \u201cdefter\u201d dosyas\u0131n\u0131n belli bilgileri al\u0131narak \u201cberat\u201d dosyas\u0131 olu\u015fturulur.<\/li>\n<li>e) Berat dosyas\u0131 m\u00fch\u00fcrlenir ya da imzalan\u0131r.<\/li>\n<li>f) M\u00fch\u00fcrl\u00fc ya da imzal\u0131 berat dosyas\u0131 paketlenir.<\/li>\n<li>g) Haz\u0131rlanan paket <a href=\"http:\/\/www.edefter.gov.tr\/\">edefter.gov.tr<\/a> adresinde bulunan e-Defter uygulamas\u0131na giri\u015f yap\u0131larak y\u00fcklenir.<\/li>\n<li>h) Berat dosyas\u0131, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 mali m\u00fchr\u00fc ile de m\u00fch\u00fcrlenerek indirilecek bi\u00e7imde defter sahibinin eri\u015fimine a\u00e7\u0131l\u0131r. (Eri\u015fime a\u00e7\u0131lan e-Defter berat\u0131 ile imzal\u0131 veya m\u00fch\u00fcrl\u00fc defter dosyas\u0131 birlikte elektronik ortamda muhafaza edilecektir.)<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><strong>M\u0130KRO \u00dcR\u00dcNLER\u0130NDE YAPILMASI GEREKEN \u00d6N TANIMLAR<\/strong><br \/>\n\u00d6ncelikle kurulu\u015f program\u0131na girilip firma ve firman\u0131n SM\/SMMM bilgilerinin tan\u0131t\u0131lmas\u0131 gerekmektedir.<br \/>\nFirma tan\u0131t\u0131m kart\u0131 web ileti\u015fim bilgileri sekmesinde, firman\u0131z\u0131n web adresi ile \u015firket genel\u00a0e-posta adresi tan\u0131mlanmal\u0131d\u0131r.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"http:\/\/1.bp.blogspot.com\/-dff6oTxmdYY\/VD4im2ywRhI\/AAAAAAAADlk\/ICg3vHn3tBA\/s1600\/e-1.jpg\" alt=\"\" width=\"712\" height=\"133\" \/><\/p>\n<p>Firma tan\u0131t\u0131m kart\u0131 e-Defter parametreleri sekmesinde elektronik imza\/mali m\u00fch\u00fcr, zaman damgas\u0131 kullan\u0131c\u0131 kodu ve \u015fifresi tan\u0131mlanmal\u0131d\u0131r.<\/p>\n<p>Kay\u0131tlardan olu\u015fturulacak e-Defter, i\u015f yerinin \u015fubesine ait olacaksa;<\/p>\n<p>e-Defter \u015fube defteri ise \u015fube ad\u0131, e-Defter \u015fube defteri ise \u015fube numaras\u0131 tan\u0131mlanmal\u0131d\u0131r.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"http:\/\/1.bp.blogspot.com\/-BgJSduc_2hU\/VD4oFrbBBdI\/AAAAAAAADl0\/JXSzdXZ6kZs\/s1600\/e-2.jpg\" alt=\"\" width=\"705\" height=\"216\" \/><\/p>\n<p>Firma tan\u0131t\u0131m kart\u0131nda firman\u0131n vergi dairesi ve vergi numaras\u0131 tan\u0131mlanmal\u0131d\u0131r.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"http:\/\/4.bp.blogspot.com\/-z3KAO7sVrb4\/VD4oc0VASDI\/AAAAAAAADl8\/ZKfSccF-B0U\/s1600\/e-3.jpg\" alt=\"\" width=\"671\" height=\"263\" \/><\/p>\n<p>Firma tan\u0131t\u0131m kart\u0131ndaki ikinci sekmeden m\u00fckellef ger\u00e7ek ki\u015fiyse, T.C. Kimlik No. tan\u0131mlanmal\u0131d\u0131r.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"http:\/\/3.bp.blogspot.com\/-z1Mka8iqy2Q\/VD4oy8Je5SI\/AAAAAAAADmE\/vv5tbu7_ews\/s1600\/e-4.jpg\" alt=\"\" width=\"709\" height=\"191\" \/><\/p>\n<p>\u015eube tan\u0131t\u0131m kart\u0131nda telefon ve di\u011fer ileti\u015fim bilgileri tan\u0131mlanmal\u0131d\u0131r.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"http:\/\/4.bp.blogspot.com\/-IIkj2yT6_jQ\/VD4pLZY4z1I\/AAAAAAAADmM\/wJHRfZbV4i4\/s1600\/e-5.jpg\" alt=\"\" width=\"433\" height=\"204\" \/><\/p>\n<p>Firma temsilcileri b\u00f6l\u00fcm\u00fcnden e-Defter\u2019i onaylay\u0131p g\u00f6nderecek SM\/SMMM\u2019nin ileti\u015fim bilgileri tan\u0131mlanmal\u0131d\u0131r.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"http:\/\/2.bp.blogspot.com\/-ti3xMm5jOQk\/VD4p2U1ONBI\/AAAAAAAADmY\/Jz7GvLaPYsU\/s1600\/e-6.jpg\" alt=\"\" width=\"640\" height=\"399\" \/><\/p>\n<p>Mikro e-Defter program\u0131nda; beyan ama\u00e7l\u0131 e-Defter (e-Yevmiye ve e-Kebir) ve \u00e7al\u0131\u015fma ama\u00e7l\u0131 e-Defter (e-Yevmiye ve e-Kebir) men\u00fcleri bulunmaktad\u0131r.<\/p>\n<p><strong>\u00c7al\u0131\u015fma ama\u00e7l\u0131 e-Defter (e-Yevmiye ve e-Kebir)<\/strong><\/p>\n<p>Resmi e-Defter olu\u015fturmadan, deneme ama\u00e7l\u0131 e-Defter olu\u015fturup kontrol etmek ama\u00e7l\u0131 bu men\u00fcy\u00fc kullanabilirsiniz.<\/p>\n<p>\u00c7al\u0131\u015fma ama\u00e7l\u0131 olu\u015fturma i\u015flemi s\u0131ras\u0131nda sorunlu kay\u0131tlar listelenecektir. \u00d6zellikle 0 bedelli muhasebe fi\u015f sat\u0131rlar\u0131n\u0131 tespit i\u00e7in, muhasebe hareketleri y\u00f6netiminde (081010) TL tutar\u0131 0 olarak kay\u0131tlar\u0131 s\u00fczebilirsiniz.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"http:\/\/4.bp.blogspot.com\/-pVTdcQZZDE8\/VD4qN6dpw7I\/AAAAAAAADmg\/adw6jJ_rnWs\/s1600\/e-7.jpg\" alt=\"\" width=\"1157\" height=\"245\" \/><\/p>\n<p><strong>Beyan ama\u00e7l\u0131 e-Defter (e-Yevmiye ve e-Kebir)<\/strong><\/p>\n<p>Maliye Bakanl\u0131\u011f\u0131na, resmi e-Defter g\u00f6ndermek ama\u00e7l\u0131 bu men\u00fcy\u00fc kullanabilirsiniz.<\/p>\n<p>Men\u00fcye girdi\u011finizde kar\u015f\u0131n\u0131za a\u015fa\u011f\u0131daki uyar\u0131 ekran\u0131 \u00e7\u0131kacakt\u0131r.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"http:\/\/2.bp.blogspot.com\/-Nf0F3DdBStY\/VD4qent1WyI\/AAAAAAAADmo\/3A8F9f0N69o\/s1600\/e-8.JPG\" alt=\"\" width=\"434\" height=\"319\" \/><\/p>\n<p>Olu\u015fturaca\u011f\u0131z e-Defterin d\u00f6nemi, dosyalama periyodu ve g\u00f6nderimini yapacak SM\/SMMM bilgileri ile zaman damgas\u0131 kullan\u0131m\u0131, bu parametre ekran\u0131nda programa tan\u0131t\u0131lacakt\u0131r.<\/p>\n<p>Bu d\u00f6nemin ilk dosyas\u0131 i\u00e7in mali y\u0131l defter s\u0131ra No. alan\u0131, daha \u00f6nceki d\u00f6nemlerde olu\u015fturulan en son e-Defter par\u00e7ac\u0131\u011f\u0131n\u0131n s\u0131ra numaras\u0131ndan bir fazla de\u011fer girilerek kullan\u0131lacakt\u0131r. Her ay tek defter olu\u015fturulduysa bu de\u011fer Temmuz ay\u0131 i\u00e7in 7 olacakt\u0131r.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"http:\/\/4.bp.blogspot.com\/-Y4U2jOiKh6Y\/VD4qwDgVmVI\/AAAAAAAADmw\/1Kn_R0MCpRU\/s1600\/e-9.jpg\" alt=\"\" width=\"571\" height=\"255\" \/><\/p>\n<p>Dosyalama periyodu \u201cT\u00fcm ay tek dosya\u201d haricinde se\u00e7ildi\u011finde, dosyalama periyodlar\u0131 kar\u015f\u0131n\u0131za gelecektir.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"http:\/\/1.bp.blogspot.com\/-pyc0J4DAaCk\/VD4rAaO-ARI\/AAAAAAAADm4\/-y-PeEjmqUI\/s1600\/e-10.JPG\" alt=\"\" width=\"650\" height=\"400\" \/><\/p>\n<p>Daha \u00f6nce e-Defter kayd\u0131 olu\u015fturulduysa a\u015fa\u011f\u0131daki bilgilendirme ekran\u0131 kar\u015f\u0131n\u0131za gelecektir.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"http:\/\/2.bp.blogspot.com\/-qso4W8soJzg\/VD4rUnERN2I\/AAAAAAAADnA\/CMeJS369jxk\/s1600\/e-11.jpg\" alt=\"\" width=\"388\" height=\"136\" \/><\/p>\n<p>Geriye d\u00f6n\u00fck muhasebe fi\u015fi olu\u015fturan evrak giri\u015fi veya do\u011frudan muhasebe fi\u015f giri\u015fi yap\u0131l\u0131yorsa, e-Defter olu\u015fturulmadan, yevmiye madde numaralama i\u015flemi \u00e7al\u0131\u015ft\u0131r\u0131lmal\u0131d\u0131r. \u00c7al\u0131\u015ft\u0131r\u0131lmad\u0131ysa a\u015fa\u011f\u0131daki uyar\u0131 ekran\u0131 gelecektir, mutlaka \u201cevet \u00e7al\u0131\u015ft\u0131r\u201d se\u00e7ene\u011fi se\u00e7ilerek \u00e7al\u0131\u015ft\u0131r\u0131lmal\u0131d\u0131r.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"http:\/\/1.bp.blogspot.com\/-srOss8H0beo\/VD4rmw7I7JI\/AAAAAAAADnI\/KZFk7VwYVeA\/s1600\/e-12.jpg\" alt=\"\" width=\"312\" height=\"94\" \/><\/p>\n<p>Ayn\u0131 bilgisayarda birden fazla mali m\u00fch\u00fcr arac\u0131 tak\u0131l\u0131 ise, bu ekran gelir. Hangi mali m\u00fch\u00fcr ile e-Defter olu\u015fturulaca\u011f\u0131 sorulur. Tek mali m\u00fch\u00fcr tak\u0131l\u0131 ise, bu ekran gelmez.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"http:\/\/3.bp.blogspot.com\/-u0PLAyum81o\/VD4r5fDAdsI\/AAAAAAAADnQ\/EHi7GHDeWDI\/s1600\/e-13.jpg\" alt=\"\" width=\"730\" height=\"168\" \/><\/p>\n<p>Mali m\u00fch\u00fcr arac\u0131 i\u00e7erisinde, birden fazla sertifika bilgisi varsa, sertifika se\u00e7im ekran\u0131 gelir. Mali m\u00fch\u00fcr arac\u0131nda bir adet sertifika varsa bu ekran gelmeyecektir.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"http:\/\/4.bp.blogspot.com\/-3wp_RivFlK0\/VD4sHIG9fAI\/AAAAAAAADnY\/2c460xBqhro\/s1600\/e-14.jpg\" alt=\"\" width=\"571\" height=\"168\" \/><\/p>\n<p>e-Defter olu\u015fturma a\u015famalar\u0131nda kar\u015f\u0131n\u0131za gelecek baz\u0131 bilgi ekranlar\u0131 a\u015fa\u011f\u0131da listelenmi\u015ftir.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"http:\/\/4.bp.blogspot.com\/-Njoy5Sj_Iwo\/VD4sTijL8AI\/AAAAAAAADng\/j6gaSU298ik\/s1600\/e-15.jpg\" alt=\"\" width=\"488\" height=\"1130\" \/><\/p>\n<p>\u0130\u015flemlerin sonucu olarak yevmiye ve b\u00fcy\u00fck defter i\u00e7in,\u00a0 iki\u015fer dosyadan toplam d\u00f6rt XML dosya ile birerden iki adet zip dosya olu\u015fturulacakt\u0131r.<\/p>\n<p>Dosyalardan ilki, hareketlerin oldu\u011fu dosyad\u0131r. \u0130kinci dosya ise, hareket dosyas\u0131ndaki imzadan t\u00fcreyen onay dosyas\u0131d\u0131r. Bu dosyan\u0131n di\u011fer ismi \u201c<strong>Berat<\/strong>\u201dt\u0131r. \u00dc\u00e7\u00fcnc\u00fc dosya ise berat\u0131n s\u0131k\u0131\u015ft\u0131r\u0131lm\u0131\u015f hali olan zip dosyad\u0131r. Bu dosyalar kullan\u0131c\u0131 taraf\u0131ndan ticari defterler i\u00e7in \u00f6ng\u00f6r\u00fclen muhafaza s\u00fcresi i\u00e7inde saklanmal\u0131d\u0131r. Berat dosyalar\u0131n\u0131n s\u0131k\u0131\u015ft\u0131r\u0131lm\u0131\u015f hali (zip) Maliye Bakanl\u0131\u011f\u0131n\u0131n web sitesine ayr\u0131ca g\u00f6nderilmelidir. Maliye Bakanl\u0131\u011f\u0131 s\u0131k\u0131\u015ft\u0131r\u0131lm\u0131\u015f berat dosyalar\u0131n\u0131 m\u00fch\u00fcrleyip m\u00fckellefe geri g\u00f6nderecektir.<\/p>\n<p>XML dosyalar\u0131n adlar\u0131 i\u00e7in, Yevmiye defteri i\u00e7in \u201c<strong>Y<\/strong>\u201d harfi, Defter-i kebir (b\u00fcy\u00fck defter) i\u00e7in \u201c<strong>K<\/strong>\u201d harfi, Yevmiye defteri berat\u0131 i\u00e7in \u201c<strong>YB<\/strong>\u201d harfleri, Defter-i kebir berat\u0131 i\u00e7in \u201c<strong>KB<\/strong>\u201d harfleri yer alacakt\u0131r. S\u0131k\u0131\u015ft\u0131r\u0131lm\u0131\u015f (zip) berat dosyalar\u0131n\u0131n adlar\u0131 i\u00e7in de, Yevmiye defteri berat\u0131 i\u00e7in \u201c<strong>YB<\/strong>\u201d harfleri, Defter-i kebir berat\u0131 i\u00e7in \u201c<strong>KB<\/strong>\u201d harfleri yer alacakt\u0131r.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"http:\/\/4.bp.blogspot.com\/-wL3SzmMulsM\/VD4sh53ZiQI\/AAAAAAAADno\/AOD0gNHRDQM\/s1600\/e-16.jpg\" alt=\"\" width=\"579\" height=\"195\" \/><\/p>\n<p><strong>D\u0130KKAT ED\u0130LMES\u0130 GEREKEN KONULAR<\/strong><\/p>\n<p>e-Defter haz\u0131rlama i\u015flemi yap\u0131lmadan \u00f6nce, mali m\u00fch\u00fcr bilgisayar\u0131n USB ayg\u0131t\u0131na tak\u0131lmal\u0131d\u0131r.<\/p>\n<p>Numaraland\u0131rma i\u015flemi yap\u0131lm\u0131\u015f olmal\u0131d\u0131r. En son haz\u0131rlanan e-Defter\u2019den \u00f6nceki bir tarihe muhasebe fi\u015fi veya muhasebe fi\u015fine etki edecek evraklar girilmemelidir.<\/p>\n<p>M\u0130KRO e-Defter uygulamas\u0131 hakk\u0131nda bilgi i\u00e7in M\u0130KRO veya Yetkili Sat\u0131c\u0131lar\u0131 ile ba\u011flant\u0131ya ge\u00e7ebilir, e-Defter hakk\u0131nda genel bilgi ve ba\u015fvuru s\u00fcreci i\u00e7in ise <a href=\"http:\/\/www.edefter.gov.tr\/\">www.edefter.gov.tr<\/a>adresinden bilgi edinebilirsiniz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>e-DEFTER UYGULAMASI Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 ile G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 \u0130\u00e7 Ticaret Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan ortak olarak yay\u0131mlanan 1 s\u0131ra No.lu Elektronik Defter Genel Tebli\u011fi ile elektronik defter (e-defter) y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f bulunmaktad\u0131r. e-Defter, Vergi Usul Kanunu ve T\u00fcrk Ticaret Kanunu h\u00fck\u00fcmleri gere\u011fince tutulmas\u0131 zorunlu olan defterlerin www.edefter.gov.tr sitesinde duyurulan format ve standartlara uygun [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-645","post","type-post","status-publish","format-standard","hentry","category-e-defter"],"_links":{"self":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/645","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=645"}],"version-history":[{"count":1,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/645\/revisions"}],"predecessor-version":[{"id":646,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/645\/revisions\/646"}],"wp:attachment":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media?parent=645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/categories?post=645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/tags?post=645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}