{"id":426,"date":"2025-04-09T18:38:37","date_gmt":"2025-04-09T15:38:37","guid":{"rendered":"https:\/\/www.yavuzselimkilic.com\/yazilar\/?p=426"},"modified":"2025-04-11T15:05:27","modified_gmt":"2025-04-11T12:05:27","slug":"e-belge-duzenlemelerinde-uyulmasi-gereken-hususlar","status":"publish","type":"post","link":"https:\/\/www.yavuzselimkilic.com\/yazilar\/e-belge-duzenlemelerinde-uyulmasi-gereken-hususlar\/","title":{"rendered":"E-Belge D\u00fczenlemelerinde Uyulmas\u0131 Gereken Hususlar"},"content":{"rendered":"<h2>E-Belge (E-Fatura, E-Ar\u015fiv Fatura) D\u00fczenlemelerinde Uyulmas\u0131 Gereken Hususlar<\/h2>\n<ul>\n<li>509 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi uyar\u0131nca, belirlenen \u015fartlar\u0131 sa\u011flamayan m\u00fckelleflerin, mal veya hizmet satt\u0131klar\u0131 al\u0131c\u0131lara &#8220;Nihai T\u00fcketici&#8221;, \u201cNihai M\u00fc\u015fteri\u201c, \u201cMuhtelif Al\u0131c\u0131lar\u201d, &#8220;Muhtelif M\u00fc\u015fteriler&#8221; gibi genel ifadelerle veya \u00f6zel i\u015faretler (\u00f6rn. \u201c.\u201d) kullanarak e-belge d\u00fczenlemesi yasakt\u0131r.<\/li>\n<li>Al\u0131c\u0131lara d\u00fczenlenen belgelerde, fatura d\u00fczenleme s\u0131n\u0131r\u0131 \u00e7er\u00e7evesinde m\u00fckellefiyet durumu ve belgenin ticari kullan\u0131m\u0131na ba\u011fl\u0131 olarak al\u0131c\u0131n\u0131n ad\u0131-soyad\u0131, adresi ve kimlik numaras\u0131 (TCKN veya vergi kimlik numaras\u0131) bilgilerinin eksiksiz yaz\u0131lmas\u0131 gerekmektedir.<\/li>\n<li>Al\u0131c\u0131 bir t\u00fczel ki\u015filik (\u015firket) ise, firma ad\u0131 ve vergi kimlik numaras\u0131 girilmelidir. Al\u0131c\u0131 ger\u00e7ek ki\u015fi olup vergi m\u00fckellefi de\u011filse, ad\u0131-soyad\u0131 ve adres bilgisi zorunludur.<\/li>\n<li>Ger\u00e7ek ki\u015fi al\u0131c\u0131, TCKN bilgisini vermek istemedi\u011finde, G\u0130B&#8217;in belirledi\u011fi \u015fekilde al\u0131c\u0131 hesap numaras\u0131 alan\u0131na \u201c11111111111\u201d yaz\u0131labilir. Ancak, belirlenen format d\u0131\u015f\u0131nda herhangi bir say\u0131sal de\u011fer girilmemesi gerekmektedir.<\/li>\n<li>G\u0130B\u2019in yay\u0131mlad\u0131\u011f\u0131 duyurular do\u011frultusunda, faturada al\u0131c\u0131n\u0131n ad, soyad ve adresinin eksiksiz belirtilmesi zorunludur.<\/li>\n<\/ul>\n<p>E-Belge D\u00fczenlemelerinde Uyulmas\u0131 Gereken Hususlar<\/p>\n","protected":false},"excerpt":{"rendered":"<p>E-Belge (E-Fatura, E-Ar\u015fiv Fatura) D\u00fczenlemelerinde Uyulmas\u0131 Gereken Hususlar 509 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi uyar\u0131nca, belirlenen \u015fartlar\u0131 sa\u011flamayan m\u00fckelleflerin, mal veya hizmet satt\u0131klar\u0131 al\u0131c\u0131lara &#8220;Nihai T\u00fcketici&#8221;, \u201cNihai M\u00fc\u015fteri\u201c, \u201cMuhtelif Al\u0131c\u0131lar\u201d, &#8220;Muhtelif M\u00fc\u015fteriler&#8221; gibi genel ifadelerle veya \u00f6zel i\u015faretler (\u00f6rn. \u201c.\u201d) kullanarak e-belge d\u00fczenlemesi yasakt\u0131r. Al\u0131c\u0131lara d\u00fczenlenen belgelerde, fatura d\u00fczenleme s\u0131n\u0131r\u0131 \u00e7er\u00e7evesinde m\u00fckellefiyet durumu [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":428,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[123,124,143,17],"class_list":["post-426","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-muhasebe","tag-e-arsiv","tag-e-belge","tag-e-belge-duzenlemelerinde-uyulmasi-gereken-hususlar","tag-e-fatura"],"_links":{"self":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/426","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/comments?post=426"}],"version-history":[{"count":4,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/426\/revisions"}],"predecessor-version":[{"id":470,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/426\/revisions\/470"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media\/428"}],"wp:attachment":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media?parent=426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/categories?post=426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/tags?post=426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}