{"id":16706,"date":"2022-01-25T14:21:57","date_gmt":"2022-01-25T14:21:57","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=16706"},"modified":"2022-01-25T14:21:57","modified_gmt":"2022-01-25T14:21:57","slug":"vuk-535-vergi-usul-kanunu-genel-tebligi-sira-no-509nde-degisiklik-yapilmasina-dair-teblig-sira-no-535","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2022\/01\/vuk-535-vergi-usul-kanunu-genel-tebligi-sira-no-509nde-degisiklik-yapilmasina-dair-teblig-sira-no-535\/","title":{"rendered":"VUK 535 \u2013 Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 509)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 535)"},"content":{"rendered":"

\"\"<\/a>VUK 535 \u2013\u00a0Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 535) 22 Ocak 2022 Tarihli Resmi Gazete Say\u0131: 31727 Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi…<\/p>\n

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VUK 535 \u2013 Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 509)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 535)<\/strong><\/p>\n

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Tarih:\u00a0
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VUK 535 \u2013\u00a0Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 535)<\/h4>\n

22 Ocak 2022 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 31727<\/p>\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

\u00d6ZET:<\/strong><\/div>\n
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509 S\u0131ra No.lu Vergi Usul Kanunu Tebli\u011finde yap\u0131lan de\u011fi\u015fiklikler uyar\u0131nca;<\/p>\n

1- e-Fatura uygulamas\u0131na zorunlu olarak ge\u00e7i\u015fte, y\u0131ll\u0131k ciro limitleri kademeli olarak d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

a) Br\u00fct sat\u0131\u015f has\u0131lat\u0131 2021 hesap d\u00f6nemi i\u00e7in 4 Milyon, 2022 ve m\u00fcteakip hesap d\u00f6nemleri i\u00e7in 3 Milyon TL ve \u00fczeri olan m\u00fckelleflere,<\/p>\n

b) Gerek kendi siteleri gerekse de internet sat\u0131\u015f platformlar\u0131 \u00fczerinden veya her t\u00fcrl\u00fc elektronik ortamda mal veya hizmet sat\u0131\u015f\u0131 ger\u00e7ekle\u015ftiren m\u00fckelleflerden, 2020 ve 2021 hesap d\u00f6nemleri i\u00e7in 1 Milyon TL, 2022 veya m\u00fcteakip hesap d\u00f6nemleri i\u00e7in 500 Bin TL ve \u00fczeri br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) olanlara,<\/p>\n

c) Gayrimenkul ve\/veya motorlu ta\u015f\u0131t, in\u015fa, imal, al\u0131m, sat\u0131m veya kiralama i\u015flemlerini yapanlar ile bu i\u015flemlere arac\u0131l\u0131k faaliyetinde bulunan m\u00fckelleflerden; 2020 ve 2021 hesap d\u00f6nemleri i\u00e7in 1 Milyon TL, 2022 veya m\u00fcteakip hesap d\u00f6nemleri i\u00e7in 500 Bin TL ve \u00fczeri br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) olanlara,<\/p>\n

d) K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131 ile Belediyelerden yat\u0131r\u0131m ve\/veya i\u015fletme belgesi almak suretiyle konaklama hizmeti veren otel i\u015fletmelerine,<\/p>\n

e-Fatura ve e-Ar\u015fiv Fatura uygulamalar\u0131na ge\u00e7me zorunlulu\u011fu getirildi.<\/p>\n

2- e-Ar\u015fiv Fatura uygulamas\u0131na dahil olmayan m\u00fckelleflerce 1 Mart 2022 tarihinden itibaren vergi m\u00fckellefi olmayan nihai t\u00fcketicilere yap\u0131lan sat\u0131\u015flarda vergiler dahil toplam tutar\u0131n\u0131n 5 Bin TL\u2019yi, vergi m\u00fckelleflerine d\u00fczenlenenler a\u00e7\u0131s\u0131ndan ise 2022 y\u0131l\u0131 i\u00e7in 2.000 TL\u2019yi a\u015fmas\u0131 halinde, faturalar\u0131n ka\u011f\u0131t fatura yerine, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n e-Belge Portali \u00fczerinden veya Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 bilgi sistemleri ile entegrasyonu sa\u011flayabilmi\u015f olan \u00f6zel entegrat\u00f6r kurulu\u015flar\u0131n bilgi sistemleri arac\u0131l\u0131\u011f\u0131yla elektronik ortamda e-Ar\u015fiv Fatura olarak d\u00fczenleme zorunlulu\u011fu getirildi.<\/p>\n

Daha \u00f6nce 509 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile fatura d\u00fczenlemek zorunda olan m\u00fckelleflerden, e-Ar\u015fiv Fatura uygulamas\u0131na dahil olmayanlarca, 1 Ocak 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 5.000 TL\u2019yi) a\u015fmas\u0131 halinde s\u00f6z konusu faturalar\u0131n \u201ce-Ar\u015fiv Fatura\u201d olarak Ba\u015fkanl\u0131k\u00e7a sunulan e-Belge d\u00fczenleme portali \u00fczerinden d\u00fczenlenmesi zorunlulu\u011fu getirilmi\u015fti.<\/p>\n

3- e-Ar\u015fiv Fatura uygulamas\u0131na dahil olup internet \u00fczerinden mal ve hizmet sat\u0131\u015f\u0131 yapanlar sevk edilen mal\u0131n yan\u0131nda elektronik ortamda sorgulanmas\u0131na, g\u00f6r\u00fcnt\u00fclenmesine, do\u011frulanmas\u0131na imkan veren bilgileri bar\u0131nd\u0131ran \u00f6zel kodlu belgenin ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131 bulundurabileceklerdir.<\/p>\n

4- e-\u0130rsaliye uygulamas\u0131na zorunlu olarak dahil olmas\u0131 gereken m\u00fckelleflerin kapsam\u0131 geni\u015fletilmi\u015ftir.<\/p>\n

5- \u201cD\u00f6viz ve K\u0131ymetli Maden Al\u0131m Belgesi\u201d ile \u201cD\u00f6viz ve K\u0131ymetli Maden Sat\u0131m Belgesi\u201dnin de e-D\u00f6viz Al\u0131m\/Sat\u0131m Belgesi uygulamas\u0131 kapsam\u0131nda elektronik belge olarak (e-D\u00f6viz ve K\u0131ymetli Maden Al\u0131m\/Sat\u0131m Belgesi \u015feklinde) d\u00fczenlenebilmesi imkan\u0131 getirilmi\u015ftir.<\/p>\n

e-gider pusulas\u0131 uygulamas\u0131nda d\u00fczenleyenin ayr\u0131ca ka\u011f\u0131t \u00e7\u0131kt\u0131 \u00fczerinde \u0131slak imza atma \u015fart\u0131 kald\u0131r\u0131lm\u0131\u015ft\u0131r. (T\u00dcRMOB)<\/p>\n<\/div>\n

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MADDE 1 \u2013\u00a0<\/strong>19\/10\/2019 tarihli ve 30923 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 509)<\/a><\/strong>\u2019nin \u201cIV.1.4. e-Fatura Uygulamas\u0131na Ge\u00e7i\u015f Zorunlulu\u011fu\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (a) f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendi a\u015fa\u011f\u0131daki \u015fekilde ve (4) numaral\u0131 bendinde yer alan \u201carac\u0131lar\u0131.\u201d ibaresi \u201carac\u0131lar\u0131 ile kendilerine veya arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131na ait internet sitelerinde veya di\u011fer her t\u00fcrl\u00fc elektronik ortamda mal veya hizmet sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftiren m\u00fckelleflerden, 2020 veya 2021 hesap d\u00f6nemleri i\u00e7in 1 Milyon TL, 2022 veya m\u00fcteakip hesap d\u00f6nemleri i\u00e7in 500 Bin TL ve \u00fczeri br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) olanlar.\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve ayn\u0131 f\u0131kraya a\u015fa\u011f\u0131daki bentler eklenmi\u015f, (b) f\u0131kras\u0131nda yer alan \u201cm\u00fckelleflerin,\u201d ibaresi \u201cm\u00fckellefler ile ihtiyari olarak uygulamaya dahil olan m\u00fckelleflerin, birbirlerine\u201d \u015feklinde ve ayn\u0131 f\u0131krada yer alan \u201cd\u00fczenleyecekleri\u201d ibaresi \u201cd\u00fczenlemeleri ve almalar\u0131 gereken\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c1- Br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131);<\/p>\n

a) 2018, 2019 veya 2020 hesap d\u00f6nemleri i\u00e7in 5 Milyon TL,<\/p>\n

b) 2021 hesap d\u00f6nemi i\u00e7in 4 Milyon TL,<\/p>\n

c) 2022 veya m\u00fcteakip hesap d\u00f6nemleri i\u00e7in 3 Milyon TL<\/p>\n

ve \u00fczeri olan m\u00fckellefler.\u201d<\/p>\n

\u201c7- Gayrimenkul ve\/veya motorlu ta\u015f\u0131t, in\u015fa, imal, al\u0131m, sat\u0131m veya kiralama i\u015flemlerini yapanlar ile bu i\u015flemlere arac\u0131l\u0131k faaliyetinde bulunan m\u00fckelleflerden br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131);<\/p>\n

a) 2020 veya 2021 hesap d\u00f6nemleri i\u00e7in 1 Milyon TL,<\/p>\n

b) 2022 veya m\u00fcteakip hesap d\u00f6nemleri i\u00e7in 500 Bin TL<\/p>\n

ve \u00fczeri olan m\u00fckellefler.<\/p>\n

8- K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131 ile belediyelerden yat\u0131r\u0131m ve\/veya i\u015fletme belgesi almak suretiyle konaklama hizmeti veren otel i\u015fletmeleri.\u201d<\/p>\n

MADDE 2 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin \u201cIV.1.5. e-Fatura Uygulamas\u0131na Ge\u00e7i\u015f S\u00fcresi\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn birinci f\u0131kras\u0131n\u0131n (a) bendinde yer alan \u201c5 Milyon TL ve \u00fczeri olan\u201d ibaresi \u201cS\u00f6z konusu b\u00f6l\u00fcm\u00fcn (a) f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendi kapsam\u0131nda olanlardan\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, (c) bendinde yer alan \u201c(2020 veya m\u00fcteakip hesap d\u00f6nemlerinden itibaren bu paragrafta belirtilen i\u015fler ile i\u015ftigal etmek \u00fczere i\u015fe ba\u015flayacak m\u00fckellefler ise i\u015fe ba\u015flama tarihinden itibaren 3 ay i\u00e7inde)\u201d ibaresinden sonra gelmek \u00fczere \u201c, kendilerine veya arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131na ait internet sitelerinde veya di\u011fer her t\u00fcrl\u00fc elektronik ortamlarda mal veya hizmet sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftiren m\u00fckelleflerden s\u00f6z konusu b\u00f6l\u00fcm\u00fcn (a) f\u0131kras\u0131n\u0131n (4) numaral\u0131 bendinde belirtilen br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) \u015fart\u0131n\u0131 2020 veya 2021 hesap d\u00f6nemlerinde sa\u011flayanlar 1\/7\/2022 tarihine kadar, 2022 veya m\u00fcteakip hesap d\u00f6nemlerinde sa\u011flayanlar ilgili hesap d\u00f6nemini izleyen yedinci ay\u0131n ba\u015f\u0131na kadar\u201d ibaresi ve ayn\u0131 f\u0131kraya a\u015fa\u011f\u0131daki bentler eklenmi\u015ftir.<\/p>\n

\u201ce) S\u00f6z konusu b\u00f6l\u00fcm\u00fcn (a) f\u0131kras\u0131n\u0131n (7) numaral\u0131 bendi kapsam\u0131nda olanlardan mezk\u00fbr bentte belirtilen br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) \u015fart\u0131n\u0131 2020 veya 2021 hesap d\u00f6nemlerinde sa\u011flayan m\u00fckellefler 1\/7\/2022 tarihine kadar, 2022 veya m\u00fcteakip hesap d\u00f6nemlerinde sa\u011flayan m\u00fckellefler ilgili hesap d\u00f6nemini izleyen yedinci ay\u0131n ba\u015f\u0131na kadar ba\u015fvurular\u0131n\u0131 ve fiili ge\u00e7i\u015f haz\u0131rl\u0131klar\u0131n\u0131 tamamlayarak e-Fatura uygulamas\u0131na ge\u00e7mek zorundad\u0131r.<\/p>\n

f) S\u00f6z konusu b\u00f6l\u00fcm\u00fcn (a) f\u0131kras\u0131n\u0131n (8) numaral\u0131 bendi kapsam\u0131nda olanlardan, bu Tebli\u011fin yay\u0131m tarihi (bu tarih d\u00e2hil) itibar\u0131yla faaliyette bulunanlar 1\/7\/2022 tarihine, bu Tebli\u011fin yay\u0131m tarihinden sonra faaliyete ba\u015flayanlar ise, faaliyete ba\u015flad\u0131klar\u0131 ay\u0131 izleyen d\u00f6rd\u00fcnc\u00fc ay\u0131n ba\u015f\u0131na kadar ba\u015fvurular\u0131n\u0131 ve fiili ge\u00e7i\u015f haz\u0131rl\u0131klar\u0131n\u0131 tamamlayarak e-Fatura uygulamas\u0131na ge\u00e7mek zorundad\u0131r.\u201d<\/p>\n

MADDE 3 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fde yer alan \u201cIV.2.4.2. Arac\u0131 Hizmet Sa\u011flay\u0131c\u0131lar\u0131, \u0130nternet Ortam\u0131nda \u0130lan Yay\u0131nlayanlar ile \u0130nternet Reklamc\u0131l\u0131\u011f\u0131 Hizmet Arac\u0131lar\u0131n\u0131n e-Ar\u015fiv Fatura Uygulamas\u0131na Ge\u00e7i\u015f Zorunlulu\u011fu\u201d ba\u015fl\u0131\u011f\u0131 \u201cIV.2.4.2. Arac\u0131 Hizmet Sa\u011flay\u0131c\u0131lar\u0131, \u0130nternet Ortam\u0131nda \u0130lan Yay\u0131nlayanlar, \u0130nternet Reklamc\u0131l\u0131\u011f\u0131 Hizmet Arac\u0131lar\u0131 ile Kendilerine veya Arac\u0131 Hizmet Sa\u011flay\u0131c\u0131lar\u0131na Ait \u0130nternet Sitelerinde veya Di\u011fer Her T\u00fcrl\u00fc Elektronik Ortamlarda Mal veya Hizmet Sat\u0131\u015f\u0131n\u0131 Ger\u00e7ekle\u015ftirenlerin e-Ar\u015fiv Fatura Uygulamas\u0131na Ge\u00e7i\u015f Zorunlulu\u011fu\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, ayn\u0131 b\u00f6l\u00fcm\u00fcn birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201c(2020 ve m\u00fcteakip hesap d\u00f6nemlerinden itibaren bu paragrafta belirtilen i\u015fler ile i\u015ftigal etmek \u00fczere i\u015fe ba\u015flayacak m\u00fckelleflerin ise i\u015fe ba\u015flama tarihinden itibaren 3 ay i\u00e7inde)\u201d ibaresinden sonra gelmek \u00fczere \u201c, kendilerine veya arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131na ait internet sitelerinde veya di\u011fer her t\u00fcrl\u00fc elektronik ortamlarda mal veya hizmet sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftiren m\u00fckelleflerden bu Tebli\u011fin (IV.1.4) b\u00f6l\u00fcm\u00fcn\u00fcn (a) f\u0131kras\u0131n\u0131n (4) numaral\u0131 bendinde belirtilen br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) \u015fart\u0131n\u0131 2020 veya 2021 hesap d\u00f6nemlerinde sa\u011flayanlar 1\/7\/2022 tarihine kadar, 2022 veya m\u00fcteakip hesap d\u00f6nemlerinde sa\u011flayanlar ilgili hesap d\u00f6nemini izleyen yedinci ay\u0131n ba\u015f\u0131na kadar\u201d ibaresi eklenmi\u015f, ayn\u0131 b\u00f6l\u00fcm\u00fcn birinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan \u201cinternet reklamc\u0131l\u0131\u011f\u0131 hizmet arac\u0131lar\u0131 ile internet ortam\u0131nda ilan yay\u0131nlayanlar\u201d ibaresi \u201cinternet ortam\u0131nda ilan yay\u0131nlayanlar, internet reklamc\u0131l\u0131\u011f\u0131 hizmet arac\u0131lar\u0131 ile kendilerine veya arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131na ait internet sitelerinde veya di\u011fer her t\u00fcrl\u00fc elektronik ortamlarda mal veya hizmet sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftirenler\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 4 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin \u201cIV.2.4.3. e-Ar\u015fiv Fatura Olarak D\u00fczenlenme Zorunlulu\u011fu Getirilen Di\u011fer Faturalar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn birinci f\u0131kras\u0131nda yer alan \u201c30 Bin TL\u2019yi (vergi m\u00fckelleflerine d\u00fczenlenenler a\u00e7\u0131s\u0131ndan vergiler dahil toplam tutar\u0131 5 Bin TL\u2019yi)\u201d ibaresi \u201c5 Bin TL\u2019yi (vergi m\u00fckelleflerine d\u00fczenlenenler a\u00e7\u0131s\u0131ndan Kanunun 232 nci maddesinin ikinci f\u0131kras\u0131nda belirtilen, i\u015flemin ger\u00e7ekle\u015fti\u011fi y\u0131la ait, fatura d\u00fczenleme zorunlulu\u011funa ili\u015fkin tutar\u0131)\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 5 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin \u201cIV.2.4.5. Elektronik Ticaret Kapsam\u0131nda D\u00fczenlenen e-Ar\u015fiv Faturalara \u0130li\u015fkin Usul ve Esaslar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn birinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesi \u201cS\u00f6z konusu sat\u0131\u015flarda; sevk irsaliyesi ya da e-\u0130rsaliyenin bir \u00f6rne\u011finin (veya format ve standard\u0131 Ba\u015fkanl\u0131k\u00e7a belirlenen ve bu sat\u0131\u015fa ili\u015fkin olarak d\u00fczenlenen e-\u0130rsaliyenin elektronik ortamda sorgulanmas\u0131na, g\u00f6r\u00fcnt\u00fclenmesine, do\u011frulanmas\u0131na imkan veren bilgileri bar\u0131nd\u0131ran \u00f6zel kodlu belgenin ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131n), sevk irsaliyesi yerine ge\u00e7en e-Ar\u015fiv Faturan\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131n ya da \u00d6KC fatura bilgi fi\u015finin sevk edilen mal\u0131n yan\u0131nda bulunmas\u0131 gerekmektedir.\u201d \u015feklinde ve ayn\u0131 b\u00f6l\u00fcm\u00fcn d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesi \u201cS\u00f6z konusu sat\u0131\u015flarda; sevk irsaliyesi ya da e-\u0130rsaliyenin bir \u00f6rne\u011finin (veya format ve standard\u0131 Ba\u015fkanl\u0131k\u00e7a belirlenen ve bu sat\u0131\u015fa ili\u015fkin olarak d\u00fczenlenen e-\u0130rsaliyenin elektronik ortamda sorgulanmas\u0131na, g\u00f6r\u00fcnt\u00fclenmesine, do\u011frulanmas\u0131na imk\u00e2n veren bilgileri bar\u0131nd\u0131ran \u00f6zel kodlu belgenin ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131n), sevk irsaliyesi yerine ge\u00e7en e-Faturan\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131n ya da \u00d6KC fatura bilgi fi\u015finin sevk edilen mal\u0131n yan\u0131nda bulundurulmas\u0131 gerekmektedir.\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 6 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin \u201cIV.3.5. e-\u0130rsaliye Uygulamas\u0131na Ge\u00e7i\u015f Zorunlulu\u011fu\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn birinci f\u0131kras\u0131n\u0131n (5) numaral\u0131 bendinde yer alan \u201ce-Fatura uygulamas\u0131na kay\u0131tl\u0131 olan m\u00fckelleflerden demir\u201d ibaresi \u201cDemir\u201d ve \u201cm\u00fckellefler.\u201d ibaresi \u201cm\u00fckellefler (ticari kazan\u00e7lar\u0131 basit usulde tespit edilenler hari\u00e7).\u201d \u015feklinde, (7) numaral\u0131 bendi ise a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c7- e-Fatura uygulamas\u0131na kay\u0131tl\u0131 olan ve br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131);<\/p>\n

a) 2018, 2019 veya 2020 hesap d\u00f6nemlerinde 25 Milyon TL,<\/p>\n

b) 2021 veya m\u00fcteakip hesap d\u00f6nemlerinde 10 Milyon TL<\/p>\n

ve \u00fczeri olan m\u00fckellefler.\u201d<\/p>\n

MADDE 7 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin \u201cIV.3.6. e-\u0130rsaliye Uygulamas\u0131na Ge\u00e7i\u015f S\u00fcresi\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn ikinci f\u0131kras\u0131nda yer alan \u201cdemir, \u00e7elik \u00fcr\u00fcnlerinin imal, ithal veya ihrac\u0131n\u0131 ger\u00e7ekle\u015ftirenler,\u201d ibaresi \u201cdemir ve \u00e7elik ile demir veya \u00e7elikten \u00fcr\u00fcnlerin imal, ithal veya ihrac\u0131n\u0131 ger\u00e7ekle\u015ftirenler (ticari kazan\u00e7lar\u0131 basit usulde tespit edilenler hari\u00e7),\u201d \u015feklinde, ayn\u0131 f\u0131krada yer alan \u201cilgili hesap d\u00f6nemi br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) 25 Milyon TL\u201d ibaresi \u201cbr\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) 2018, 2019 veya 2020 hesap d\u00f6nemlerinde 25 Milyon TL, 2021 veya m\u00fcteakip hesap d\u00f6nemlerinde 10 Milyon TL\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 8 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin \u201cIV.10.1. Genel Olarak\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn birinci f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015f ve mevcut ikinci f\u0131kra a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cBu uygulama, birinci f\u0131krada belirtilen m\u00fckelleflerden, ayn\u0131 zamanda ilgili mevzuat dahilinde k\u0131ymetli maden al\u0131m\/sat\u0131m yapma yetkisi de bulunanlar bak\u0131m\u0131ndan, d\u00f6viz ve k\u0131ymetli maden al\u0131m\/sat\u0131m i\u015flemlerinde 385 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi kapsam\u0131nda tek belge olarak d\u00fczenlenebilen \u201cD\u00f6viz ve K\u0131ymetli Maden Al\u0131m Belgesi\u201d ile \u201cD\u00f6viz ve K\u0131ymetli Maden Sat\u0131m Belgesi\u201dni de kapsamaktad\u0131r.\u201d<\/p>\n

\u201cBu Tebli\u011fde d\u00fczenlenen e-D\u00f6viz Al\u0131m\/Sat\u0131m Belgesi ile e-D\u00f6viz ve K\u0131ymetli Maden Al\u0131m\/Sat\u0131m Belgesi, yeni belge t\u00fcrleri olmay\u0131p, k\u00e2\u011f\u0131t ortamdaki \u201cD\u00f6viz Al\u0131m\/Sat\u0131m\u201d ve birinci f\u0131kradaki m\u00fckellefler taraf\u0131ndan d\u00fczenlenen \u201cD\u00f6viz ve K\u0131ymetli Maden Al\u0131m\/Sat\u0131m\u201d belgeleri ile ayn\u0131 hukuki niteliklere sahiptir.\u201d<\/p>\n

MADDE 9 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin \u201cV.5.6. e-Gider Pusulas\u0131n\u0131n D\u00fczenlenmesi ve Teslimi\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn birinci f\u0131kras\u0131nda yer alan \u201cbelgeyi d\u00fczenleyen ve muhatab\u0131 taraf\u0131ndan \u0131slak imza imzalanmas\u0131 ve d\u00fczenleyen taraf\u0131ndan k\u00e2\u011f\u0131t ortamda da muhafaza ve ibraz edilmesi, muhatab\u0131na ise elektronik veya k\u00e2\u011f\u0131t ortamda iletilmesi gerekmektedir.\u201d ibaresi \u201cmuhatab\u0131 taraf\u0131ndan \u0131slak imza ile imzalanmas\u0131, elektronik imzal\u0131 belgenin muhatab\u0131na talebi do\u011frultusunda elektronik veya ka\u011f\u0131t \u00f6rne\u011finin iletilmesi ve elektronik imzal\u0131 belge ile birlikte \u0131slak imzal\u0131 \u00f6rne\u011finin d\u00fczenleyen taraf\u0131ndan k\u00e2\u011f\u0131t ortamda da muhafaza ve ibraz edilmesi gerekmektedir.\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve ayn\u0131 f\u0131kran\u0131n ikinci c\u00fcmlesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 10 \u2013\u00a0<\/strong>Bu Tebli\u011fin;<\/p>\n

a) 4 \u00fcnc\u00fc maddesi 1\/3\/2022 tarihinden itibaren ger\u00e7ekle\u015ftirilen teslim ve hizmetlere uygulanmak \u00fczere 1\/3\/2022 tarihinde,<\/p>\n

b) Di\u011fer maddeleri yay\u0131m\u0131 tarihinde,<\/p>\n

y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 11 \u2013\u00a0<\/strong>Bu Tebli\u011f h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

VUK 535 \u2013\u00a0Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 535) 22 Ocak 2022 Tarihli Resmi Gazete Say\u0131: 31727 Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi…  <\/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-16706","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16706","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=16706"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16706\/revisions"}],"predecessor-version":[{"id":16707,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16706\/revisions\/16707"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=16706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=16706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=16706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}