{"id":1052,"date":"2023-01-01T18:53:55","date_gmt":"2023-01-01T15:53:55","guid":{"rendered":"https:\/\/web.kolaysoft.com.tr\/?page_id=1052"},"modified":"2026-03-10T10:34:16","modified_gmt":"2026-03-10T07:34:16","slug":"e-donusum","status":"publish","type":"page","link":"https:\/\/www.kolaysoft.com.tr\/index.php\/e-donusum\/","title":{"rendered":"e-D\u00f6n\u00fc\u015f\u00fcm"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1052\" class=\"elementor elementor-1052\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-12465bef elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"12465bef\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-78e5ba9f\" data-id=\"78e5ba9f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3aa99ad2 elementor-widget elementor-widget-heading\" data-id=\"3aa99ad2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">e-D\u00f6n\u00fc\u015f\u00fcm<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-37a8754e\" data-id=\"37a8754e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-26e2088d elementor-widget elementor-widget-image\" data-id=\"26e2088d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"435\" height=\"432\" src=\"https:\/\/www.kolaysoft.com.tr\/wp-content\/uploads\/2023\/01\/e-donusum-3.png\" class=\"attachment-large size-large wp-image-585\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-57762f6c elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no elementor-invisible\" data-id=\"57762f6c\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-7b51cd69 elementor-hidden-tablet elementor-hidden-mobile\" data-id=\"7b51cd69\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52a264d0 elementor-widget elementor-widget-spacer\" data-id=\"52a264d0\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-66150785 elementor-hidden-tablet elementor-hidden-mobile\" data-id=\"66150785\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-134c8f61\" data-id=\"134c8f61\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-759954ae elementor-widget elementor-widget-heading\" data-id=\"759954ae\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">e-D\u00f6n\u00fc\u015f\u00fcm Nedir?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4c8c54d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"4c8c54d1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-78864a99\" data-id=\"78864a99\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-41603a0c elementor-widget elementor-widget-text-editor\" data-id=\"41603a0c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"single-service-top\"><div class=\"text\"><div class=\"inner\"><p>Son y\u0131llarda ya\u015fanan teknolojik geli\u015fmeleri yans\u0131tacak \u015fekilde, kamu ve \u00f6zel i\u015fletmeler taraf\u0131ndan y\u00fcr\u00fct\u00fclen finansal s\u00fcre\u00e7lerin kontrol\u00fc elektronik ortamda yap\u0131lmaya ba\u015flanm\u0131\u015ft\u0131r. Sa\u011fl\u0131ktan b\u00fcrokrasiye, ticaretten ileti\u015fime kadar pek \u00e7ok sekt\u00f6rde b\u00fcy\u00fck bir h\u0131zla ya\u015fanan bu elektronikle\u015fme \/ dijitalle\u015fme s\u00fcrecine basit\u00e7e<br \/><b>e-D\u00d6N\u00dc\u015e\u00dcM<\/b>\u00a0denmektedir.<\/p><p>Elektronik d\u00f6n\u00fc\u015f\u00fcm (e-d\u00f6n\u00fc\u015f\u00fcm) olarak adland\u0131r\u0131lan ge\u00e7i\u015f s\u00fcreci, i\u015fletmelerin y\u00fcr\u00fctt\u00fc\u011f\u00fc neredeyse t\u00fcm prosed\u00fcrlerin sorunsuza yak\u0131n bir \u015fekilde uygulanmas\u0131n\u0131 m\u00fcmk\u00fcn k\u0131lmaktad\u0131r. \u00d6yle ki g\u00fcn\u00fcm\u00fcz rekabet ortam\u0131nda uygulama s\u00fcre\u00e7lerinin kusursuzla\u015fmas\u0131 i\u015fletmeler i\u00e7in sadece bir art\u0131 olmaktan \u00e7\u0131k\u0131p ihtiya\u00e7 haline gelmi\u015ftir. Bunun sonucunda ba\u015flarda b\u00fcy\u00fck i\u015fletmeler ile s\u0131n\u0131rl\u0131 olan e-d\u00f6n\u00fc\u015f\u00fcm art\u0131k k\u00fc\u00e7\u00fck i\u015fletmeleri de i\u00e7ine alan, genel bir d\u00f6n\u00fc\u015f\u00fcm s\u00fcrecini ifade etmektedir.<\/p><\/div><\/div><\/div><div class=\"row\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-621d37b4\" data-id=\"621d37b4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-24ff173 elementor-widget elementor-widget-text-editor\" data-id=\"24ff173\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>e-D\u00f6n\u00fc\u015f\u00fcm\u00fcn ilk ad\u0131m\u0131 olarak \u00f6ncelikle bilgisayar ve internet kullan\u0131m\u0131n\u0131n yayg\u0131nla\u015ft\u0131r\u0131lmas\u0131, online imza kullan\u0131m\u0131, i\u015flemlerin ortak bir a\u011f \u00fczerinden ger\u00e7ekle\u015ftirilmesi gibi temel gereksinimler yerine getirilmelidir. Ard\u0131ndan bunu bir k\u00fclt\u00fcr ve bir al\u0131\u015fkanl\u0131k haline getirmek, dijital d\u00fcnyan\u0131n g\u00fcvenli bir alan oldu\u011fu alg\u0131s\u0131n\u0131 yayg\u0131nla\u015ft\u0131rmak ve e-d\u00f6n\u00fc\u015f\u00fcme s\u00fcrd\u00fcr\u00fclebilir bir politika \u00e7er\u00e7evesinde yakla\u015fmak gerekir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8b28038 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"8b28038\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-76fd3ac0\" data-id=\"76fd3ac0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4699080f elementor-widget elementor-widget-heading\" data-id=\"4699080f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">e-D\u00f6n\u00fc\u015f\u00fcm \u00dcr\u00fcnlerimiz<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5badbf03 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"5badbf03\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-401b2c87 elementor-invisible\" data-id=\"401b2c87\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;slideInLeft&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5adc3195 elementor-widget elementor-widget-image\" data-id=\"5adc3195\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"408\" src=\"https:\/\/www.kolaysoft.com.tr\/wp-content\/uploads\/2023\/01\/Basliksiz-1.png\" class=\"attachment-full size-full wp-image-622\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-118fb619 elementor-invisible\" data-id=\"118fb619\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;slideInRight&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-37996575 elementor-widget elementor-widget-heading\" data-id=\"37996575\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">e-Fatura<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1adb235f elementor-widget elementor-widget-text-editor\" data-id=\"1adb235f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Devaml\u0131 duymaya ba\u015flad\u0131\u011f\u0131m\u0131z ve hayat\u0131m\u0131za h\u0131zla giren bu uygulamay\u0131 en basit haliyle \u015f\u00f6yle tan\u0131mlayabiliriz. E-fatura, ka\u011f\u0131t fatura ile ayn\u0131 hukuki ge\u00e7erlili\u011fe sahip, g\u00f6ndericisinden al\u0131c\u0131s\u0131na elektronik uygulamalar arac\u0131l\u0131\u011f\u0131yla saniyeler i\u00e7erisinde ula\u015ft\u0131r\u0131lan belge t\u00fcr\u00fcd\u00fcr.<\/p><p>Bir de, G\u0130B (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019in e-fatura tan\u0131m\u0131na g\u00f6z atal\u0131m; T\u00fcrkiye\u2019de 397 s\u0131ra no.lu VUK tebli\u011fine ile hayata ge\u00e7irilen ve 5 Mart 2010 tarihinden itibaren uygulamada olan e-fatura, veri format ve standard\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen, VUK gere\u011fi bir faturada yer almas\u0131 gereken bilgilerin i\u00e7erisinde yer ald\u0131\u011f\u0131, sat\u0131c\u0131 ve al\u0131c\u0131 aras\u0131ndaki iletiminin merkezi bir platform (G\u0130B) \u00fczerinden ger\u00e7ekle\u015ftirildi\u011fi elektronik bir belgedir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d134946 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"5d134946\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-75a267d9 elementor-hidden-tablet elementor-hidden-mobile elementor-invisible\" data-id=\"75a267d9\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;slideInLeft&quot;,&quot;animation_delay&quot;:100}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a405dd9 elementor-widget elementor-widget-heading\" data-id=\"2a405dd9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">e-\u0130rsaliye<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b5b4c39 elementor-widget elementor-widget-text-editor\" data-id=\"1b5b4c39\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>E-irsaliye, veri format ve standard\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen, 213 Say\u0131l\u0131 VUK gere\u011fi bir irsaliyede yer almas\u0131 gereken bilgileri bar\u0131nd\u0131ran, sat\u0131c\u0131 ve al\u0131c\u0131 aras\u0131ndaki iletiminin merkezi bir platform (G\u0130B) \u00fczerinden ger\u00e7ekle\u015ftirildi\u011fi elektronik bir belgedir.<\/p><p>E-irsaliye yeni bir belge t\u00fcr\u00fc olmay\u0131p, k\u00e2\u011f\u0131t irsaliye ile ayn\u0131 hukuki niteliklere sahip olacakt\u0131r.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-74bfd2d3 elementor-invisible\" data-id=\"74bfd2d3\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;slideInRight&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5561cc86 elementor-widget elementor-widget-image\" data-id=\"5561cc86\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"408\" src=\"https:\/\/www.kolaysoft.com.tr\/wp-content\/uploads\/2023\/01\/e-irsaliye-1.png\" class=\"attachment-full size-full wp-image-640\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-392976fc elementor-hidden-desktop elementor-invisible\" data-id=\"392976fc\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;slideInLeft&quot;,&quot;animation_delay&quot;:100}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-354e8d4e elementor-widget elementor-widget-heading\" data-id=\"354e8d4e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">e-\u0130rsaliye<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-394daf3c elementor-widget elementor-widget-text-editor\" data-id=\"394daf3c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>E-irsaliye, veri format ve standard\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen, 213 Say\u0131l\u0131 VUK gere\u011fi bir irsaliyede yer almas\u0131 gereken bilgileri bar\u0131nd\u0131ran, sat\u0131c\u0131 ve al\u0131c\u0131 aras\u0131ndaki iletiminin merkezi bir platform (G\u0130B) \u00fczerinden ger\u00e7ekle\u015ftirildi\u011fi elektronik bir belgedir.<\/p><p>E-irsaliye yeni bir belge t\u00fcr\u00fc olmay\u0131p, k\u00e2\u011f\u0131t irsaliye ile ayn\u0131 hukuki niteliklere sahip olacakt\u0131r.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-34cca0f0 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"34cca0f0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-70ec885a elementor-invisible\" data-id=\"70ec885a\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;slideInLeft&quot;,&quot;animation_delay&quot;:300}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2f448107 elementor-widget elementor-widget-image\" data-id=\"2f448107\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"408\" src=\"https:\/\/www.kolaysoft.com.tr\/wp-content\/uploads\/2023\/01\/arsiv-fatura.png\" class=\"attachment-large size-large wp-image-654\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-38a36049 elementor-invisible\" data-id=\"38a36049\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;slideInRight&quot;,&quot;animation_delay&quot;:400}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4b2d70b5 elementor-widget elementor-widget-heading\" data-id=\"4b2d70b5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">e-Ar\u015fiv Fatura<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-376721aa elementor-widget elementor-widget-text-editor\" data-id=\"376721aa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>e-Ar\u015fiv Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen standartlara uygun olarak faturan\u0131n elektronik ortamda olu\u015fturulmas\u0131, muhafazas\u0131 ve ibraz\u0131n\u0131 kapsayan bir uygulamad\u0131r. e-fatura uygulamas\u0131na kay\u0131tl\u0131 olan m\u00fckellefler e ar\u015fiv uygulamas\u0131ndan yararlanabilirler.<\/p><ul><li>\u00a0Fatura bas\u0131m g\u00f6nderim masraflar\u0131n\u0131n ortadan kalkmas\u0131<\/li><li>Elektronik ortamda ar\u015fivleme olana\u011f\u0131 ile maliyetlerde azalma, belgelere h\u0131zl\u0131 ve kolay eri\u015fim<\/li><li>Elektronik denetim i\u00e7in uygunluk<\/li><li>Uluslararas\u0131 standartlara uygun format<\/li><li>Ka\u011f\u0131t tasarrufu ile \u00e7evrenin korunmas\u0131na katk\u0131<\/li><\/ul><p>\u00a0<\/p><p>e-Ar\u015fiv ve e-Faturay\u0131 birlikte kullarak \u015firketinizin t\u00fcm faturalar\u0131n\u0131 elektronik ortamda d\u00fczenleyebilir, g\u00f6nderebilir ve saklayabilirsiniz<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-391adf58 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"391adf58\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-46e5d255 elementor-hidden-tablet elementor-hidden-mobile elementor-invisible\" data-id=\"46e5d255\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;slideInLeft&quot;,&quot;animation_delay&quot;:100}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-45360aae elementor-widget elementor-widget-heading\" data-id=\"45360aae\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">e-Defter<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7808f260 elementor-widget elementor-widget-text-editor\" data-id=\"7808f260\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Vergi Usul Kanunu ve T\u00fcrk Ticaret Kanunu h\u00fck\u00fcmleri gere\u011fince tutulmas\u0131 zorunlu olan defterlerin Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n bildirmi\u015f oldu\u011fu format ve standartlara uygun bi\u00e7imde elektronik dosya bi\u00e7iminde haz\u0131rlanmas\u0131, bast\u0131r\u0131lmak s\u0131z\u0131n kaydedilmesini sa\u011flayan sistemdir.<\/p><p>\u00a0<\/p><ul><li>Defter ve beratlar\u0131 tek bir tu\u015fla h\u0131zl\u0131 ve g\u00fcvenilir olarak olu\u015fturulur.<\/li><li>Olu\u015fturulan t\u00fcm defterler ve G\u0130B imzal\u0131 beratlar sistem i\u00e7erisinde hem veritaban\u0131nda hem de yerel bir alanda saklan\u0131r.<\/li><li>\u00a0Defterleri zaman damgas\u0131yla imzalayabilir, her yerden denetim sa\u011flanabilir.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-47eb82c7 elementor-invisible\" data-id=\"47eb82c7\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;slideInRight&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-533e8278 elementor-widget elementor-widget-image\" data-id=\"533e8278\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"408\" src=\"https:\/\/www.kolaysoft.com.tr\/wp-content\/uploads\/2023\/01\/e-defter.png\" class=\"attachment-large size-large wp-image-667\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6dae8f5e elementor-hidden-desktop elementor-widget elementor-widget-heading\" data-id=\"6dae8f5e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">e-Defter<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a518e07 elementor-hidden-desktop elementor-widget elementor-widget-text-editor\" data-id=\"2a518e07\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Vergi Usul Kanunu ve T\u00fcrk Ticaret Kanunu h\u00fck\u00fcmleri gere\u011fince tutulmas\u0131 zorunlu olan defterlerin Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n bildirmi\u015f oldu\u011fu format ve standartlara uygun bi\u00e7imde elektronik dosya bi\u00e7iminde haz\u0131rlanmas\u0131, bast\u0131r\u0131lmak s\u0131z\u0131n kaydedilmesini sa\u011flayan sistemdir.<\/p><p>\u00a0<\/p><ul><li>Defter ve beratlar\u0131 tek bir tu\u015fla h\u0131zl\u0131 ve g\u00fcvenilir olarak olu\u015fturulur.<\/li><li>Olu\u015fturulan t\u00fcm defterler ve G\u0130B imzal\u0131 beratlar sistem i\u00e7erisinde hem veritaban\u0131nda hem de yerel bir alanda saklan\u0131r.<\/li><li>\u00a0Defterleri zaman damgas\u0131yla imzalayabilir, her yerden denetim sa\u011flanabilir.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3a3cec60 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"3a3cec60\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-58e4254f elementor-invisible\" data-id=\"58e4254f\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;slideInLeft&quot;,&quot;animation_delay&quot;:300}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66f32a13 elementor-widget elementor-widget-image\" data-id=\"66f32a13\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"408\" src=\"https:\/\/www.kolaysoft.com.tr\/wp-content\/uploads\/2023\/01\/e-smm.png\" class=\"attachment-large size-large wp-image-681\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7f660c3b elementor-invisible\" data-id=\"7f660c3b\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;slideInRight&quot;,&quot;animation_delay&quot;:400}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3c31cbb2 elementor-widget elementor-widget-heading\" data-id=\"3c31cbb2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">e-SMM (Serbest Meslek Makbuzu)\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad536cf elementor-widget elementor-widget-text-editor\" data-id=\"ad536cf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tSerbest meslek mensuplar\u0131, mesleki faaliyetlerine ili\u015fkin tahsilatlar\u0131 i\u00e7in <br> e-ortamda belge d\u00fczenleyebilir, muhatab\u0131n\u0131n talebi do\u011frultusunda elektronik veya ka\u011f\u0131t ortamda iletilebilir, e-ortamda muhafaza ederek, <br> Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B)\u2019na e-ortamda, e-Serbest Meslek Makbuzu (eSMM) olarak raporlayabilmektedir.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1979aa22 elementor-widget elementor-widget-text-editor\" data-id=\"1979aa22\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>e-SMM Uygulamas\u0131, Serbest Meslek Makbuzunun, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B) taraf\u0131ndan belirlenen standartlara uygun olarak e-ortamda olu\u015fturulmas\u0131, muhafazas\u0131, ibraz\u0131 ve raporlanmas\u0131n\u0131 kapsayan uygulamalar b\u00fct\u00fcn\u00fcd\u00fcr. e-Serbest Meslek Makbuzu (e-SMM) nedir? sorusuna verilebilecek k\u0131sa yan\u0131t, e-SMM\u2019nin yeni bir belge t\u00fcr\u00fc olmay\u0131p, ka\u011f\u0131t serbest meslek makbuzu ile ayn\u0131 hukuki niteliklere sahip olmas\u0131d\u0131r.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-51b71da0 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"51b71da0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3bfccb6 elementor-hidden-tablet elementor-hidden-mobile elementor-invisible\" data-id=\"3bfccb6\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;slideInLeft&quot;,&quot;animation_delay&quot;:100}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-145b31c2 elementor-widget elementor-widget-heading\" data-id=\"145b31c2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">e-MM<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c45af3 elementor-widget elementor-widget-text-editor\" data-id=\"c45af3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>e-MM, yeni bir belge t\u00fcr\u00fc olmay\u0131p, ka\u011f\u0131t m\u00fcstahsil makbuz ile ayn\u0131 hukuki niteliklere sahiptir. M\u00fcstahsil makbuzu, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B) standartlar\u0131nda e-ortamda olu\u015fturulmas\u0131 ve raporlamas\u0131 ile; hem ka\u011f\u0131t hem de e-ortamda muhafazas\u0131 ve ibraz\u0131n\u0131 kapsayan bir uygulamad\u0131r diye a\u00e7\u0131klanabilir.<\/p><p>Birinci ve ikinci s\u0131n\u0131f t\u00fcccarlar ile kazanc\u0131 basit usulde tespit edilenlerle, defter tutmak mecburiyetinde olan \u00e7ift\u00e7iler, ger\u00e7ek usulde vergiye tabi olmayan \u00e7ift\u00e7ilerden sat\u0131n ald\u0131klar\u0131 mallar\u0131n bedelini \u00f6dedikleri s\u0131rada iki n\u00fcsha m\u00fcstahsil makbuzu tanzim ederek, n\u00fcshalardan birini imzalayarak sat\u0131c\u0131 \u00e7ift\u00e7iye verirler, di\u011fer n\u00fcshas\u0131n\u0131 ise sat\u0131c\u0131 \u00e7ift\u00e7iye imzalatarak almaktad\u0131rlar. M\u00fcstahsil Makbuzunun, t\u00fcccar veya al\u0131c\u0131 \u00e7ift\u00e7i nezdinde kalan n\u00fcshas\u0131, fatura yerine ge\u00e7ecek belge niteli\u011findedir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-aa3334 elementor-invisible\" data-id=\"aa3334\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;slideInRight&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c4face2 elementor-widget elementor-widget-image\" data-id=\"5c4face2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"408\" src=\"https:\/\/www.kolaysoft.com.tr\/wp-content\/uploads\/2023\/01\/e-mm.jpg\" class=\"attachment-large size-large wp-image-697\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12b3cf66 elementor-hidden-desktop elementor-widget elementor-widget-heading\" data-id=\"12b3cf66\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">e-MM<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1eaa9362 elementor-hidden-desktop elementor-widget elementor-widget-text-editor\" data-id=\"1eaa9362\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>e-MM, yeni bir belge t\u00fcr\u00fc olmay\u0131p, ka\u011f\u0131t m\u00fcstahsil makbuz ile ayn\u0131 hukuki niteliklere sahiptir. M\u00fcstahsil makbuzu, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B) standartlar\u0131nda e-ortamda olu\u015fturulmas\u0131 ve raporlamas\u0131 ile; hem ka\u011f\u0131t hem de e-ortamda muhafazas\u0131 ve ibraz\u0131n\u0131 kapsayan bir uygulamad\u0131r diye a\u00e7\u0131klanabilir.<\/p><p>Birinci ve ikinci s\u0131n\u0131f t\u00fcccarlar ile kazanc\u0131 basit usulde tespit edilenlerle, defter tutmak mecburiyetinde olan \u00e7ift\u00e7iler, ger\u00e7ek usulde vergiye tabi olmayan \u00e7ift\u00e7ilerden sat\u0131n ald\u0131klar\u0131 mallar\u0131n bedelini \u00f6dedikleri s\u0131rada iki n\u00fcsha m\u00fcstahsil makbuzu tanzim ederek, n\u00fcshalardan birini imzalayarak sat\u0131c\u0131 \u00e7ift\u00e7iye verirler, di\u011fer n\u00fcshas\u0131n\u0131 ise sat\u0131c\u0131 \u00e7ift\u00e7iye imzalatarak almaktad\u0131rlar. M\u00fcstahsil Makbuzunun, t\u00fcccar veya al\u0131c\u0131 \u00e7ift\u00e7i nezdinde kalan n\u00fcshas\u0131, fatura yerine ge\u00e7ecek belge niteli\u011findedir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-39beba21 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no elementor-invisible\" data-id=\"39beba21\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-28754c7\" data-id=\"28754c7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6aa12fb3 wpr-advanced-accordion-icon-side-box elementor-widget elementor-widget-wpr-advanced-accordion\" data-id=\"6aa12fb3\" data-element_type=\"widget\" data-settings=\"{&quot;active_item&quot;:1}\" data-widget_type=\"wpr-advanced-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n            <div class=\"wpr-advanced-accordion\" data-accordion-type=\"accordion\" data-active-index=\"1\" data-accordion-trigger=\"click\" data-interaction-speed=\"0.4\">\n\n\t\t\t\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-icon-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-telegram-plane\"><\/i>\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">Kimler e-Fatura M\u00fckellefidir?<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><p>Esas\u0131nda, isteyen her i\u015fletme e-fatura m\u00fckellefi olabilir. Gelir \u0130daresi ba\u015fkanl\u0131\u011f\u0131 E-Fatura kullan\u0131m\u0131nda sekt\u00f6rel ve limitler baz\u0131nda zorunluluklar getirmektedir. 2024 2. d\u00f6neminden itibaren 2023 y\u0131l\u0131 cirosu 3 ml tl ve \u00fczeri olan t\u00fcm firmalara e-fatura zorlunlugu gelmi\u015ftir ve 1 temmuz 2024 tarihi itibari ile zorulu ge\u00e7i\u015fleri tamamlanm\u0131\u015ft\u0131r.<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-icon-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-telegram-plane\"><\/i>\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">e-Fatura\u2019ya Nas\u0131l Ge\u00e7ebilirsiniz?<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><p>e-Fatura ge\u00e7i\u015f s\u00fcrecinizi sizler i\u00e7in kolay hale getirdik,\u00a0 <strong><em><a href=\"https:\/\/kolaybasvuru.kolaysoft.com.tr\/\">KOLAY BA\u015eVURU<\/a><\/em><\/strong>\u00a0 adresimizden hemen ba\u015fvurunuzu yapabilirsiniz. Ekibimiz sizinle en k\u0131sa s\u00fcrede ileti\u015fim sa\u011flayacakt\u0131r. <br \/>e-\u0130mza veya Mali m\u00fch\u00fcrle yap\u0131lan aktivasyon sonras\u0131 ayn\u0131 g\u00fcn i\u00e7erisinde e-Fatura kesmeye ba\u015flayabilirsiniz. <br \/>Kolaysoft e-Fatura uygulamas\u0131 ile elektronik ortamda d\u00fczenlenen faturalar\u0131n\u0131z\u0131 Gelir \u0130daresi Daire Ba\u015fkanl\u0131\u011f\u0131\u2019na iletebilir, elektronik ortamda muhafaza ve ibraz edebilir, raporlayabilirsiniz.<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-icon-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-telegram-plane\"><\/i>\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">e-Faturan\u0131n Avantajlar\u0131 Nelerdir?<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><p>Faturalar\u0131 daha h\u0131zl\u0131 haz\u0131rlaman\u0131z\u0131 sa\u011flad\u0131\u011f\u0131 i\u00e7in zamandan tasarruf edersiniz.Fatura iade ve iptal i\u015flemlerini daha h\u0131zl\u0131 yapabilirsiniz.\u0130\u015fletmenizin maliyetini azalt\u0131r. Ka\u011f\u0131t fatura bast\u0131rman\u0131za gerek kalmaz. Faturalar\u0131n\u0131z\u0131n kaybolma riskini ortadan kald\u0131r\u0131r. Hem \u00e7evre dostu hemde tasarrufludur.<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                \n\t\t\t\t\t<div class=\"wpr-accordion-item-wrap\">\n\t\t\t\t\t\t<button class=\"wpr-acc-button\">\n\t\t\t\t\t\t\t<span class=\"wpr-acc-item-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-icon-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-title-icon\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-paper-plane\"><\/i>\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<span class=\"wpr-acc-title-text\">e-Gider Pusulas\u0131 Nedir?<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-close\"><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t<span class=\"wpr-toggle-icon wpr-ti-open\"><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t<\/button>\n\n\t\t\t\t\t\t<div class=\"wpr-acc-panel\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"wpr-acc-panel-content\"><p>Vergi m\u00fckellefi olan ki\u015filerin vergi m\u00fckellefi olmayan ki\u015filerden sat\u0131n ald\u0131klar\u0131 mal ve hizmetleri belgelendirmek amac\u0131 ile olu\u015fturduklar\u0131 evraka gider pusulas\u0131 ad\u0131 verilir. Gider pusulas\u0131 ayn\u0131 zamanda t\u00fcketiciye sat\u0131lan mal\u0131n iade al\u0131nmas\u0131 durumunda da d\u00fczenlenebilir.<br \/>e-Gider Pusulas\u0131 ise gider pusulas\u0131 ile ayn\u0131 g\u00f6reve sahip olmakla birlikte, bunun elektronik ortam \u00fczerinde olu\u015fturulmu\u015f halidir. Yani, birinci ve ikinci s\u0131n\u0131f t\u00fcccarlar\u0131n, defter tutmas\u0131 zorunlu olanlar ile kazanc\u0131 basit usulde olan serbest meslek erbab\u0131 ve \u00e7ift\u00e7iler taraf\u0131ndan vergiden muaf olan esnafa; mal ya da hizmet satmas\u0131 sonucu imzalat\u0131lan gider pusulas\u0131n\u0131n elektronik ortamda d\u00fczenlenmesi ile olu\u015fturulur. e-Gider Pusulas\u0131, gider pusulas\u0131n\u0131n elektronik hali oldu\u011fundan hukuki nitelikleri bak\u0131m\u0131ndan da birbirleri ile ayn\u0131 \u00f6zellikleri\u00a0ta\u015f\u0131r<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n                    <\/div>\n\n                            <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>e-D\u00f6n\u00fc\u015f\u00fcm e-D\u00f6n\u00fc\u015f\u00fcm Nedir? Son y\u0131llarda ya\u015fanan teknolojik geli\u015fmeleri yans\u0131tacak \u015fekilde, kamu ve \u00f6zel i\u015fletmeler taraf\u0131ndan y\u00fcr\u00fct\u00fclen finansal s\u00fcre\u00e7lerin kontrol\u00fc elektronik ortamda yap\u0131lmaya ba\u015flanm\u0131\u015ft\u0131r. Sa\u011fl\u0131ktan b\u00fcrokrasiye, ticaretten ileti\u015fime kadar pek \u00e7ok sekt\u00f6rde b\u00fcy\u00fck bir h\u0131zla ya\u015fanan bu elektronikle\u015fme \/ dijitalle\u015fme s\u00fcrecine basit\u00e7ee-D\u00d6N\u00dc\u015e\u00dcM\u00a0denmektedir. Elektronik d\u00f6n\u00fc\u015f\u00fcm (e-d\u00f6n\u00fc\u015f\u00fcm) olarak adland\u0131r\u0131lan ge\u00e7i\u015f s\u00fcreci, i\u015fletmelerin y\u00fcr\u00fctt\u00fc\u011f\u00fc neredeyse t\u00fcm prosed\u00fcrlerin sorunsuza yak\u0131n bir \u015fekilde uygulanmas\u0131n\u0131 m\u00fcmk\u00fcn k\u0131lmaktad\u0131r. \u00d6yle ki g\u00fcn\u00fcm\u00fcz rekabet ortam\u0131nda uygulama s\u00fcre\u00e7lerinin kusursuzla\u015fmas\u0131 i\u015fletmeler i\u00e7in sadece bir art\u0131 olmaktan \u00e7\u0131k\u0131p ihtiya\u00e7 haline gelmi\u015ftir. Bunun sonucunda ba\u015flarda b\u00fcy\u00fck i\u015fletmeler ile s\u0131n\u0131rl\u0131 olan e-d\u00f6n\u00fc\u015f\u00fcm art\u0131k k\u00fc\u00e7\u00fck i\u015fletmeleri de i\u00e7ine alan, genel bir d\u00f6n\u00fc\u015f\u00fcm s\u00fcrecini ifade etmektedir. \u00a0 e-D\u00f6n\u00fc\u015f\u00fcm\u00fcn ilk ad\u0131m\u0131 olarak \u00f6ncelikle bilgisayar ve internet kullan\u0131m\u0131n\u0131n yayg\u0131nla\u015ft\u0131r\u0131lmas\u0131, online imza kullan\u0131m\u0131, i\u015flemlerin ortak bir a\u011f \u00fczerinden ger\u00e7ekle\u015ftirilmesi gibi temel gereksinimler yerine getirilmelidir. Ard\u0131ndan bunu bir k\u00fclt\u00fcr ve bir al\u0131\u015fkanl\u0131k haline getirmek, dijital d\u00fcnyan\u0131n g\u00fcvenli bir alan oldu\u011fu alg\u0131s\u0131n\u0131 yayg\u0131nla\u015ft\u0131rmak ve e-d\u00f6n\u00fc\u015f\u00fcme s\u00fcrd\u00fcr\u00fclebilir bir politika \u00e7er\u00e7evesinde yakla\u015fmak gerekir. e-D\u00f6n\u00fc\u015f\u00fcm \u00dcr\u00fcnlerimiz e-Fatura Devaml\u0131 duymaya ba\u015flad\u0131\u011f\u0131m\u0131z ve hayat\u0131m\u0131za h\u0131zla giren bu uygulamay\u0131 en basit haliyle \u015f\u00f6yle tan\u0131mlayabiliriz. E-fatura, ka\u011f\u0131t fatura ile ayn\u0131 hukuki ge\u00e7erlili\u011fe sahip, g\u00f6ndericisinden al\u0131c\u0131s\u0131na elektronik uygulamalar arac\u0131l\u0131\u011f\u0131yla saniyeler i\u00e7erisinde ula\u015ft\u0131r\u0131lan belge t\u00fcr\u00fcd\u00fcr. Bir de, G\u0130B (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019in e-fatura tan\u0131m\u0131na g\u00f6z atal\u0131m; T\u00fcrkiye\u2019de 397 s\u0131ra no.lu VUK tebli\u011fine ile hayata ge\u00e7irilen ve 5 Mart 2010 tarihinden itibaren uygulamada olan e-fatura, veri format ve standard\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen, VUK gere\u011fi bir faturada yer almas\u0131 gereken bilgilerin i\u00e7erisinde yer ald\u0131\u011f\u0131, sat\u0131c\u0131 ve al\u0131c\u0131 aras\u0131ndaki iletiminin merkezi bir platform (G\u0130B) \u00fczerinden ger\u00e7ekle\u015ftirildi\u011fi elektronik bir belgedir. e-\u0130rsaliye E-irsaliye, veri format ve standard\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen, 213 Say\u0131l\u0131 VUK gere\u011fi bir irsaliyede yer almas\u0131 gereken bilgileri bar\u0131nd\u0131ran, sat\u0131c\u0131 ve al\u0131c\u0131 aras\u0131ndaki iletiminin merkezi bir platform (G\u0130B) \u00fczerinden ger\u00e7ekle\u015ftirildi\u011fi elektronik bir belgedir. E-irsaliye yeni bir belge t\u00fcr\u00fc olmay\u0131p, k\u00e2\u011f\u0131t irsaliye ile ayn\u0131 hukuki niteliklere sahip olacakt\u0131r. e-\u0130rsaliye E-irsaliye, veri format ve standard\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen, 213 Say\u0131l\u0131 VUK gere\u011fi bir irsaliyede yer almas\u0131 gereken bilgileri bar\u0131nd\u0131ran, sat\u0131c\u0131 ve al\u0131c\u0131 aras\u0131ndaki iletiminin merkezi bir platform (G\u0130B) \u00fczerinden ger\u00e7ekle\u015ftirildi\u011fi elektronik bir belgedir. E-irsaliye yeni bir belge t\u00fcr\u00fc olmay\u0131p, k\u00e2\u011f\u0131t irsaliye ile ayn\u0131 hukuki niteliklere sahip olacakt\u0131r. e-Ar\u015fiv Fatura e-Ar\u015fiv Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen standartlara uygun olarak faturan\u0131n elektronik ortamda olu\u015fturulmas\u0131, muhafazas\u0131 ve ibraz\u0131n\u0131 kapsayan bir uygulamad\u0131r. e-fatura uygulamas\u0131na kay\u0131tl\u0131 olan m\u00fckellefler e ar\u015fiv uygulamas\u0131ndan yararlanabilirler. \u00a0Fatura bas\u0131m g\u00f6nderim masraflar\u0131n\u0131n ortadan kalkmas\u0131 Elektronik ortamda ar\u015fivleme olana\u011f\u0131 ile maliyetlerde azalma, belgelere h\u0131zl\u0131 ve kolay eri\u015fim Elektronik denetim i\u00e7in uygunluk Uluslararas\u0131 standartlara uygun format Ka\u011f\u0131t tasarrufu ile \u00e7evrenin korunmas\u0131na katk\u0131 \u00a0 e-Ar\u015fiv ve e-Faturay\u0131 birlikte kullarak \u015firketinizin t\u00fcm faturalar\u0131n\u0131 elektronik ortamda d\u00fczenleyebilir, g\u00f6nderebilir ve saklayabilirsiniz e-Defter Vergi Usul Kanunu ve T\u00fcrk Ticaret Kanunu h\u00fck\u00fcmleri gere\u011fince tutulmas\u0131 zorunlu olan defterlerin Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n bildirmi\u015f oldu\u011fu format ve standartlara uygun bi\u00e7imde elektronik dosya bi\u00e7iminde haz\u0131rlanmas\u0131, bast\u0131r\u0131lmak s\u0131z\u0131n kaydedilmesini sa\u011flayan sistemdir. \u00a0 Defter ve beratlar\u0131 tek bir tu\u015fla h\u0131zl\u0131 ve g\u00fcvenilir olarak olu\u015fturulur. Olu\u015fturulan t\u00fcm defterler ve G\u0130B imzal\u0131 beratlar sistem i\u00e7erisinde hem veritaban\u0131nda hem de yerel bir alanda saklan\u0131r. \u00a0Defterleri zaman damgas\u0131yla imzalayabilir, her yerden denetim sa\u011flanabilir. e-Defter Vergi Usul Kanunu ve T\u00fcrk Ticaret Kanunu h\u00fck\u00fcmleri gere\u011fince tutulmas\u0131 zorunlu olan defterlerin Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n bildirmi\u015f oldu\u011fu format ve standartlara uygun bi\u00e7imde elektronik dosya bi\u00e7iminde haz\u0131rlanmas\u0131, bast\u0131r\u0131lmak s\u0131z\u0131n kaydedilmesini sa\u011flayan sistemdir. \u00a0 Defter ve beratlar\u0131 tek bir tu\u015fla h\u0131zl\u0131 ve g\u00fcvenilir olarak olu\u015fturulur. Olu\u015fturulan t\u00fcm defterler ve G\u0130B imzal\u0131 beratlar sistem i\u00e7erisinde hem veritaban\u0131nda hem de yerel bir alanda saklan\u0131r. \u00a0Defterleri zaman damgas\u0131yla imzalayabilir, her yerden denetim sa\u011flanabilir. e-SMM (Serbest Meslek Makbuzu) Serbest meslek mensuplar\u0131, mesleki faaliyetlerine ili\u015fkin tahsilatlar\u0131 i\u00e7in e-ortamda belge d\u00fczenleyebilir, muhatab\u0131n\u0131n talebi do\u011frultusunda elektronik veya ka\u011f\u0131t ortamda iletilebilir, e-ortamda muhafaza ederek, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B)\u2019na e-ortamda, e-Serbest Meslek Makbuzu (eSMM) olarak raporlayabilmektedir. e-SMM Uygulamas\u0131, Serbest Meslek Makbuzunun, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B) taraf\u0131ndan belirlenen standartlara uygun olarak e-ortamda olu\u015fturulmas\u0131, muhafazas\u0131, ibraz\u0131 ve raporlanmas\u0131n\u0131 kapsayan uygulamalar b\u00fct\u00fcn\u00fcd\u00fcr. e-Serbest Meslek Makbuzu (e-SMM) nedir? sorusuna verilebilecek k\u0131sa yan\u0131t, e-SMM\u2019nin yeni bir belge t\u00fcr\u00fc olmay\u0131p, ka\u011f\u0131t serbest meslek makbuzu ile ayn\u0131 hukuki niteliklere sahip olmas\u0131d\u0131r. e-MM e-MM, yeni bir belge t\u00fcr\u00fc olmay\u0131p, ka\u011f\u0131t m\u00fcstahsil makbuz ile ayn\u0131 hukuki niteliklere sahiptir. M\u00fcstahsil makbuzu, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B) standartlar\u0131nda e-ortamda olu\u015fturulmas\u0131 ve raporlamas\u0131 ile; hem ka\u011f\u0131t hem de e-ortamda muhafazas\u0131 ve ibraz\u0131n\u0131 kapsayan bir uygulamad\u0131r diye a\u00e7\u0131klanabilir. Birinci ve ikinci s\u0131n\u0131f t\u00fcccarlar ile kazanc\u0131 basit usulde tespit edilenlerle, defter tutmak mecburiyetinde olan \u00e7ift\u00e7iler, ger\u00e7ek usulde vergiye tabi olmayan \u00e7ift\u00e7ilerden sat\u0131n ald\u0131klar\u0131 mallar\u0131n bedelini \u00f6dedikleri s\u0131rada iki n\u00fcsha m\u00fcstahsil makbuzu tanzim ederek, n\u00fcshalardan birini imzalayarak sat\u0131c\u0131 \u00e7ift\u00e7iye verirler, di\u011fer n\u00fcshas\u0131n\u0131 ise sat\u0131c\u0131 \u00e7ift\u00e7iye imzalatarak almaktad\u0131rlar. M\u00fcstahsil Makbuzunun, t\u00fcccar veya al\u0131c\u0131 \u00e7ift\u00e7i nezdinde kalan n\u00fcshas\u0131, fatura yerine ge\u00e7ecek belge niteli\u011findedir. e-MM e-MM, yeni bir belge t\u00fcr\u00fc olmay\u0131p, ka\u011f\u0131t m\u00fcstahsil makbuz ile ayn\u0131 hukuki niteliklere sahiptir. M\u00fcstahsil makbuzu, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B) standartlar\u0131nda e-ortamda olu\u015fturulmas\u0131 ve raporlamas\u0131 ile; hem ka\u011f\u0131t hem de e-ortamda muhafazas\u0131 ve ibraz\u0131n\u0131 kapsayan bir uygulamad\u0131r diye a\u00e7\u0131klanabilir. Birinci ve ikinci s\u0131n\u0131f t\u00fcccarlar ile kazanc\u0131 basit usulde tespit edilenlerle, defter tutmak mecburiyetinde olan \u00e7ift\u00e7iler, ger\u00e7ek usulde vergiye tabi olmayan \u00e7ift\u00e7ilerden sat\u0131n ald\u0131klar\u0131 mallar\u0131n bedelini \u00f6dedikleri s\u0131rada iki n\u00fcsha m\u00fcstahsil makbuzu tanzim ederek, n\u00fcshalardan birini imzalayarak sat\u0131c\u0131 \u00e7ift\u00e7iye verirler, di\u011fer n\u00fcshas\u0131n\u0131 ise sat\u0131c\u0131 \u00e7ift\u00e7iye imzalatarak almaktad\u0131rlar. M\u00fcstahsil Makbuzunun, t\u00fcccar veya al\u0131c\u0131 \u00e7ift\u00e7i nezdinde kalan n\u00fcshas\u0131, fatura yerine ge\u00e7ecek belge niteli\u011findedir. Kimler e-Fatura M\u00fckellefidir? Esas\u0131nda, isteyen her i\u015fletme e-fatura m\u00fckellefi olabilir. Gelir \u0130daresi ba\u015fkanl\u0131\u011f\u0131 E-Fatura kullan\u0131m\u0131nda sekt\u00f6rel ve limitler baz\u0131nda zorunluluklar getirmektedir. 2024 2. d\u00f6neminden itibaren 2023 y\u0131l\u0131 cirosu 3 ml tl ve \u00fczeri olan t\u00fcm firmalara e-fatura zorlunlugu gelmi\u015ftir ve 1 temmuz 2024 tarihi itibari ile zorulu ge\u00e7i\u015fleri tamamlanm\u0131\u015ft\u0131r. e-Fatura\u2019ya Nas\u0131l Ge\u00e7ebilirsiniz? e-Fatura ge\u00e7i\u015f s\u00fcrecinizi sizler i\u00e7in kolay hale getirdik,\u00a0 KOLAY BA\u015eVURU\u00a0 adresimizden hemen ba\u015fvurunuzu yapabilirsiniz. Ekibimiz sizinle en k\u0131sa s\u00fcrede ileti\u015fim sa\u011flayacakt\u0131r. e-\u0130mza veya Mali m\u00fch\u00fcrle yap\u0131lan aktivasyon sonras\u0131 ayn\u0131 g\u00fcn i\u00e7erisinde e-Fatura kesmeye ba\u015flayabilirsiniz. Kolaysoft e-Fatura uygulamas\u0131 ile elektronik ortamda d\u00fczenlenen faturalar\u0131n\u0131z\u0131 Gelir \u0130daresi Daire Ba\u015fkanl\u0131\u011f\u0131\u2019na iletebilir, elektronik ortamda muhafaza ve ibraz edebilir, raporlayabilirsiniz. e-Faturan\u0131n Avantajlar\u0131 Nelerdir? Faturalar\u0131 daha h\u0131zl\u0131 haz\u0131rlaman\u0131z\u0131 sa\u011flad\u0131\u011f\u0131 i\u00e7in zamandan tasarruf edersiniz.Fatura iade ve iptal i\u015flemlerini daha h\u0131zl\u0131 yapabilirsiniz.\u0130\u015fletmenizin maliyetini azalt\u0131r. Ka\u011f\u0131t fatura bast\u0131rman\u0131za gerek kalmaz. Faturalar\u0131n\u0131z\u0131n kaybolma riskini ortadan kald\u0131r\u0131r. Hem \u00e7evre dostu hemde tasarrufludur. e-Gider Pusulas\u0131 Nedir? Vergi m\u00fckellefi olan ki\u015filerin<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"footnotes":""},"class_list":["post-1052","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.kolaysoft.com.tr\/index.php\/wp-json\/wp\/v2\/pages\/1052","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.kolaysoft.com.tr\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.kolaysoft.com.tr\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.kolaysoft.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kolaysoft.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=1052"}],"version-history":[{"count":37,"href":"https:\/\/www.kolaysoft.com.tr\/index.php\/wp-json\/wp\/v2\/pages\/1052\/revisions"}],"predecessor-version":[{"id":6197,"href":"https:\/\/www.kolaysoft.com.tr\/index.php\/wp-json\/wp\/v2\/pages\/1052\/revisions\/6197"}],"wp:attachment":[{"href":"https:\/\/www.kolaysoft.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=1052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}