{"id":93,"date":"2022-11-28T16:29:29","date_gmt":"2022-11-28T13:29:29","guid":{"rendered":"https:\/\/www.yavuzselimkilic.com\/yazilar\/?p=93"},"modified":"2022-12-03T16:46:14","modified_gmt":"2022-12-03T13:46:14","slug":"e-fatura-e-defter-e-irsaliye-gecis-takvimi","status":"publish","type":"post","link":"https:\/\/www.yavuzselimkilic.com\/yazilar\/e-fatura-e-defter-e-irsaliye-gecis-takvimi\/","title":{"rendered":"E-Fatura, E-Defter, E-\u0130rsaliye Ge\u00e7i\u015f Takvimi"},"content":{"rendered":"<figure id=\"attachment_161\" aria-describedby=\"caption-attachment-161\" style=\"width: 300px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-161\" src=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2022\/11\/E-Donusum-300x106.png\" alt=\"\" width=\"300\" height=\"106\" srcset=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2022\/11\/E-Donusum-300x106.png 300w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2022\/11\/E-Donusum.png 315w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><figcaption id=\"caption-attachment-161\" class=\"wp-caption-text\">E-D\u00f6n\u00fc\u015f\u00fcm<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Yaz\u0131 \u0130\u00e7eri\u011fi<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/e-fatura-e-defter-e-irsaliye-gecis-takvimi\/#E-Fatura_E-Defter_E-Irsaliye\" >E-Fatura, E-Defter, E-\u0130rsaliye<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/e-fatura-e-defter-e-irsaliye-gecis-takvimi\/#Sektor_bagimsiz_mukellefler\" >Sekt\u00f6r ba\u011f\u0131ms\u0131z m\u00fckellefler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/e-fatura-e-defter-e-irsaliye-gecis-takvimi\/#E-Ticaret_faaliyetinde_bulunan_mukellefler\" >E-Ticaret faaliyetinde bulunan m\u00fckellefler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/e-fatura-e-defter-e-irsaliye-gecis-takvimi\/#Gayrimenkul_veveya_motorlu_tasit\" >Gayrimenkul ve\/veya motorlu ta\u015f\u0131t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/e-fatura-e-defter-e-irsaliye-gecis-takvimi\/#konaklama_hizmeti_veren_otel_isletmeleri\" >konaklama hizmeti veren otel i\u015fletmeleri<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"E-Fatura_E-Defter_E-Irsaliye\"><\/span>E-Fatura, E-Defter, E-\u0130rsaliye<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"table table-bordered\">\n<tbody>\n<tr>\n<td><strong>M\u00fckellef Grubu<\/strong><\/td>\n<td><strong>Br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) s\u0131n\u0131r\u0131<\/strong><\/td>\n<td><strong>Uygulama<\/strong><\/td>\n<td><strong>\u00a0Zorunlu\u00a0Ge\u00e7i\u015f Tarihi<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\">\n<h4><span class=\"ez-toc-section\" id=\"Sektor_bagimsiz_mukellefler\"><\/span>Sekt\u00f6r ba\u011f\u0131ms\u0131z m\u00fckellefler<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>4 M\u0130LYON TL\u00a0\u00a0(2021 hesap d\u00f6nemleri i\u00e7in)<\/td>\n<td>e-Defter<\/td>\n<td><b>01.01.2023<\/b><\/td>\n<\/tr>\n<tr>\n<td>3 M\u0130LYON TL\u00a0 (2022 ve m\u00fcteakip hesap d\u00f6nemleri i\u00e7in)<\/td>\n<td>e-Fatura, e-Ar\u015fiv Fatura<\/td>\n<td rowspan=\"2\"><b>01.07.2023<\/b>\u00a0veya\u00a0ilgili\u00a0hesap d\u00f6nemini izleyen\u00a07. ay\u0131n ba\u015f\u0131ndan itibaren<\/td>\n<\/tr>\n<tr>\n<td>10 M\u0130LYON TL ve \u00dcZER\u0130\u00a0 (2022 ve m\u00fcteakip hesap d\u00f6nemleri i\u00e7in)<\/td>\n<td>e-\u0130rsaliye<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\n<h4><span class=\"ez-toc-section\" id=\"E-Ticaret_faaliyetinde_bulunan_mukellefler\"><\/span>E-Ticaret faaliyetinde bulunan m\u00fckellefler<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(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\u015ftirenler)<\/td>\n<td>1 M\u0130LYON TL ve \u00dcZER\u0130 (2020 veya 2021 hesap d\u00f6nemi i\u00e7in)<\/td>\n<td>e-Defter<\/td>\n<td><b>1.1.2023<\/b><\/td>\n<\/tr>\n<tr>\n<td>500 B\u0130N TL ve \u00dcZER\u0130<\/p>\n<p>(2022 veya m\u00fcteakip hesap d\u00f6nemleri i\u00e7in)<\/td>\n<td>e-Fatura, e-Ar\u015fiv Fatura<\/td>\n<td><b>01.7.2023<\/b>\u00a0 veya\u00a0ilgili\u00a0hesap d\u00f6nemini izleyen\u00a07. ay\u0131n ba\u015f\u0131ndan itibaren<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\n<h4><span class=\"ez-toc-section\" id=\"Gayrimenkul_veveya_motorlu_tasit\"><\/span>Gayrimenkul ve\/veya motorlu ta\u015f\u0131t<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>, in\u015fa, imal, al\u0131m, sat\u0131m veya kiralama i\u015flemlerini yapanlar ile bu i\u015flemlere arac\u0131l\u0131k faaliyetinde bulunan m\u00fckellefler<\/td>\n<td>1 M\u0130LYON TL ve \u00dcZER\u0130 (2020 veya 2021 hesap d\u00f6nemleri i\u00e7in)<\/td>\n<td>e-Defter<\/td>\n<td>01.01.2023<\/td>\n<\/tr>\n<tr>\n<td>500 B\u0130N TL ve \u00dcZER\u0130<\/p>\n<p>(2022 veya m\u00fcteakip hesap d\u00f6nemleri i\u00e7in)<\/td>\n<td>e-Fatura, e-Ar\u015fiv Fatura<\/td>\n<td><b>01.7.2023<\/b>\u00a0 veya\u00a0ilgili\u00a0hesap d\u00f6nemini izleyen\u00a07. ay\u0131n ba\u015f\u0131ndan itibaren<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131 ile belediyelerden yat\u0131r\u0131m ve\/veya i\u015fletme belgesi almak suretiyle<\/p>\n<h4><span class=\"ez-toc-section\" id=\"konaklama_hizmeti_veren_otel_isletmeleri\"><\/span>konaklama hizmeti veren otel i\u015fletmeleri<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>Ciro s\u0131n\u0131rlamas\u0131 olmaks\u0131z\u0131n 22.01.2022 tarihi itibar\u0131yla kapsam dahilinde olanlar<\/td>\n<td>e-Defter<\/td>\n<td><b>01.01.2023<\/b><\/td>\n<\/tr>\n<tr>\n<td>Tebli\u011fin yay\u0131m tarihinden sonra faaliyete ba\u015flayanlar<\/td>\n<td>e-Defter<\/td>\n<td>e-Fatura uygulamas\u0131na y\u0131l i\u00e7inde zorunlu olarak ge\u00e7en m\u00fckellefler bak\u0131m\u0131ndan izleyen y\u0131l\u0131n ba\u015f\u0131ndan itibaren<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Kaynak: <a href=\"http:\/\/www.gib.gov.tr\" target=\"_blank\" rel=\"noopener\">gib.gov.tr<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>E-Fatura, E-Defter, E-\u0130rsaliye M\u00fckellef Grubu Br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) s\u0131n\u0131r\u0131 Uygulama \u00a0Zorunlu\u00a0Ge\u00e7i\u015f Tarihi Sekt\u00f6r ba\u011f\u0131ms\u0131z m\u00fckellefler 4 M\u0130LYON TL\u00a0\u00a0(2021 hesap d\u00f6nemleri i\u00e7in) e-Defter 01.01.2023 3 M\u0130LYON TL\u00a0 (2022 ve m\u00fcteakip hesap d\u00f6nemleri i\u00e7in) e-Fatura, e-Ar\u015fiv Fatura 01.07.2023\u00a0veya\u00a0ilgili\u00a0hesap d\u00f6nemini izleyen\u00a07. ay\u0131n ba\u015f\u0131ndan itibaren 10 M\u0130LYON TL ve \u00dcZER\u0130\u00a0 (2022 ve m\u00fcteakip [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":234,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,4],"tags":[16,19,21,17,20,23,18,22],"class_list":["post-93","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirket","category-vergi","tag-e-defter","tag-e-defter-uygulamasi","tag-e-donusum-uygulamalari","tag-e-fatura","tag-e-fatura-uygulamasi","tag-e-imza","tag-e-irsaliye-gecis-takvimi","tag-mali-muhur"],"_links":{"self":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/93","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=93"}],"version-history":[{"count":5,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/93\/revisions"}],"predecessor-version":[{"id":162,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/93\/revisions\/162"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media\/234"}],"wp:attachment":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media?parent=93"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/categories?post=93"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/tags?post=93"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}