{"id":14209,"date":"2020-03-03T07:23:19","date_gmt":"2020-03-03T07:23:19","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=14209"},"modified":"2020-03-03T07:23:19","modified_gmt":"2020-03-03T07:23:19","slug":"e-irsaliye-uygulama-kilavuzu-yayimlandi","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2020\/03\/e-irsaliye-uygulama-kilavuzu-yayimlandi\/","title":{"rendered":"e-\u0130rsaliye Uygulama K\u0131lavuzu Yay\u0131mland\u0131"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/2010\/12\/ticari-kazanc-kurum-kazanci-serbest-meslek-kazanci-rehberleri-2010\/gib\/\" rel=\"attachment wp-att-1139\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1139\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>e-\u0130rsaliye Uygulama K\u0131lavuzu Yay\u0131mland\u0131 Versiyon 1.0 29 \u015eubat 2020 ANKARA GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI Uygulama ve Veri Y\u00f6netimi Daire Ba\u015fkanl\u0131\u011f\u0131 (III) Gi&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>e-\u0130rsaliye Uygulama K\u0131lavuzu Yay\u0131mland\u0131<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2020-03-02T12:27:09+03:00\">2 Mart 2020 <\/time><\/div>\n<div class=\"entry-content\">\n<h4>e-\u0130rsaliye Uygulama K\u0131lavuzu Yay\u0131mland\u0131<\/h4>\n<p><strong>Versiyon 1.0<\/strong><\/p>\n<p>29 \u015eubat 2020<\/p>\n<p>ANKARA<\/p>\n<p>GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI<\/p>\n<p>Uygulama ve Veri Y\u00f6netimi Daire Ba\u015fkanl\u0131\u011f\u0131 (III)<\/p>\n<p><strong>Giri\u015f<\/strong><\/p>\n<p>Bilindi\u011fi \u00fczere yayg\u0131n olarak kullan\u0131lan belgeler aras\u0131nda yer alan \u201csevk irsaliyesi\u201d, belgesinin elektronik ortamda elektronik belge olarak d\u00fczenlenebilmesi, al\u0131c\u0131s\u0131na elektronik veya ka\u011f\u0131t ortam\u0131nda iletilmesi ile muhafaza ve ibraz edilebilmesine ili\u015fkin usul ve esaslar ilk defa 17\/12\/2017 tarihli ve 30237 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan\u00a0<strong><a href=\"http:\/\/www.alomaliye.com\/2017\/12\/17\/vuk-487\/\">487 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi<\/a><\/strong>\u00a0ile d\u00fczenlenmi\u015f ve mezkur Tebli\u011fin \u201cDi\u011fer Hususlar\u201d ba\u015fl\u0131kl\u0131 maddesinin (11) no.lu f\u0131kras\u0131nda Ba\u015fkanl\u0131\u011f\u0131n, bu Tebli\u011fde belirtilen elektronik belgelerin d\u00fczenlenmesi ve al\u0131c\u0131lar\u0131na iletilmesi hususlar\u0131nda, faaliyetlerin niteli\u011fi, yap\u0131lma \u015fekli vb. di\u011fer ay\u0131rt edici unsurlar\u0131n\u0131 da dikkate alarak \u00f6zel izin vermeye veya bu durumlar\u0131 ilgili elektronik belgelere ait ve \u201cwww.efatura.gov.tr\u201d internet adresinde yay\u0131mlanan uygulama veya teknik k\u0131lavuzlarda a\u00e7\u0131klama yaparak d\u00fczenleme yapmaya yetkili oldu\u011fu belirtilmi\u015ftir.<\/p>\n<p>Ayr\u0131ca 487 S\u0131ra No.lu VUK Genel Tebli\u011fini de y\u00fcr\u00fcrl\u00fckte kald\u0131ran ve e-Belge uygulamalar\u0131na y\u00f6nelik Tebli\u011f d\u00fczenlemelerini birle\u015ftiren\u00a0<strong><a href=\"http:\/\/www.alomaliye.com\/2019\/10\/19\/vergi-usul-kanunu-genel-tebligi-sira-no-509\/\">509 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi<\/a><\/strong>\u2019nin (19\/10\/2019 tarihli ve 30923 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r) IV.3 \u00fcnc\u00fc b\u00f6l\u00fcm\u00fcnde e-\u0130rsaliye uygulamas\u0131na ili\u015fkin d\u00fczenlemeler g\u00fcncellenmi\u015f olup mezkur Tebli\u011fin VIII. Di\u011fer Hususlar ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n, s\u00f6z konusu Tebli\u011fde belirtilen e-Belgelerin d\u00fczenlenmesi ve al\u0131c\u0131lar\u0131na iletilmesi hususlar\u0131nda, faaliyetlerin niteli\u011fi, yap\u0131lma \u015fekli gibi di\u011fer ay\u0131rt edici unsurlar\u0131 da dikkate alarak \u00f6zel izin vermeye veya bu durumlar\u0131 ebelge.gib.gov.tr adresinde yay\u0131mlanan ilgili e-Belgelere ait uygulama veya teknik k\u0131lavuzlarda a\u00e7\u0131klama yaparak d\u00fczenlemeye yetkili oldu\u011fu belirtilmi\u015ftir.<\/p>\n<p>Mezk\u00fbr ve hali haz\u0131rda y\u00fcr\u00fcrl\u00fckte bulunan 509 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi\u2019nin Ba\u015fkanl\u0131\u011f\u0131m\u0131za verdi\u011fi yetki \u00e7er\u00e7evesinde; Genel Tebli\u011fde yap\u0131lan d\u00fczenlemeler ile uygulama kapsam\u0131nda Ba\u015fkanl\u0131\u011f\u0131m\u0131za iletilen ve \u00f6zellik arz eden hususlar\u0131 a\u00e7\u0131kl\u0131\u011fa kavu\u015fturmak ve e-\u0130rsaliye uygulamas\u0131n\u0131n daha kolay anla\u015f\u0131lmas\u0131n\u0131 sa\u011flamak \u00fczere i\u015fbu Uygulama K\u0131lavuzu haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n<p>Bu Uygulama K\u0131lavuzunda belirtilen usul ve esaslar da e-\u0130rsaliye Uygulamas\u0131 bak\u0131m\u0131nda aksi belirtilmedi\u011fi s\u00fcrece uyulmas\u0131 zorunlu olan hususlar olup uyulmamas\u0131 halinde Vergi Usul Kanunu uyar\u0131nca \u00f6ng\u00f6r\u00fclen h\u00fck\u00fcmlerin tatbiki s\u00f6z konusu olabilece\u011fi tabiidir.<\/p>\n<p><strong>1 E-\u0130rsaliye Uygulamas\u0131<\/strong><\/p>\n<p>Mal hareketlerinin elektronik ortamda d\u00fczenli bir \u015fekilde izlenebilmesi amac\u0131yla;\u00a0<strong><a href=\"http:\/\/www.alomaliye.com\/2015\/01\/02\/vergi-usul-kanunu-vuk-213-sayili-kanun\/\">213 Say\u0131l\u0131 Vergi Usul Kanunu<\/a><\/strong>\u2019nun 230 uncu maddesinin birinci f\u0131kras\u0131n\u0131n be\u015finci bendine g\u00f6re hali haz\u0131rda ka\u011f\u0131t ortamda d\u00fczenlenmekte olan \u201csevk irsaliyesi\u201dnin, elektronik belge olarak elektronik ortamda d\u00fczenlenmesi, al\u0131c\u0131s\u0131na elektronik ortamda iletilmesi ve elektronik ortamda muhafaza ve ibraz edilmesine olanak sa\u011flayan uygulamad\u0131r. 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.<\/p>\n<p><strong>2 E-\u0130rsaliye Uygulamas\u0131na D\u00e2hil Olma<\/strong><\/p>\n<p>e-\u0130rsaliye uygulamas\u0131na dahil olma zorunlulu\u011fu getirilenler ile ihtiyari olarak uygulamaya dahil olmak isteyenlerin;<\/p>\n<p>a) e-Fatura uygulamas\u0131na dahil olmas\u0131,<\/p>\n<p>b) 509 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finde a\u00e7\u0131klanan usul ve esaslara uygun olarak, e-\u0130rsaliye d\u00fczenleyebilme ve iletebilme konusunda gerekli haz\u0131rl\u0131klar\u0131n\u0131 tamamlam\u0131\u015f olmas\u0131,<\/p>\n<p>c) 509 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011finin \u201cV.1.\u201d numaral\u0131 b\u00f6l\u00fcm\u00fcnde belirtilen uygulamadan yararlanma y\u00f6ntemleri ve ba\u015fvuru esaslar\u0131na uygun \/\u015fekilde e-\u0130rsaliye uygulamas\u0131na dahil olmak i\u00e7in gerekli ba\u015fvuruyu yapmas\u0131,<\/p>\n<p>gerekmektedir.<\/p>\n<p><strong><a href=\"http:\/\/www.alomaliye.com\/wp-content\/uploads\/2020\/03\/eirsaliye-kilavuz-1-0.pdf\">Tamam\u0131 \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>e-\u0130rsaliye Uygulama K\u0131lavuzu Yay\u0131mland\u0131 Versiyon 1.0 29 \u015eubat 2020 ANKARA GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI Uygulama ve Veri Y\u00f6netimi Daire Ba\u015fkanl\u0131\u011f\u0131 (III) Gi&#8230; &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-14209","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/14209","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=14209"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/14209\/revisions"}],"predecessor-version":[{"id":14210,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/14209\/revisions\/14210"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=14209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=14209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=14209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}