{"id":2658,"date":"2019-10-22T17:25:24","date_gmt":"2019-10-22T14:25:24","guid":{"rendered":"https:\/\/www.kolaysoft.com.tr\/?p=2658"},"modified":"2023-01-02T11:48:14","modified_gmt":"2023-01-02T08:48:14","slug":"vuk-509","status":"publish","type":"post","link":"https:\/\/www.kolaysoft.com.tr\/index.php\/vuk-509\/","title":{"rendered":"Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No:509 ) Resmi Gazete\u2019de Yay\u0131mland\u0131"},"content":{"rendered":"

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\n\"vergi-usul-kanunu-teblig-509-v3\"<\/p>\n

19.10.2019 tarihli ve 30923 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 509 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile;<\/p>\n

e-Fatura uygulamas\u0131na ge\u00e7me zorunlulu\u011fu bulunan m\u00fckelleflerimizin ayn\u0131 zamanda e-Ar\u015fiv Fatura uygulamas\u0131na da ge\u00e7mek zorunda oldu\u011funa ili\u015fkin d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

e-Ticaret payda\u015f\u0131 olan internet sat\u0131\u015f platformlar\u0131, internet ortam\u0131nda ilan yay\u0131nlayanlar ve internet reklam arac\u0131lar\u0131 e-Fatura ve e-Ar\u015fiv Fatura uygulamas\u0131na ge\u00e7mek zorunda olacaklard\u0131r.<\/p>\n

e-Ar\u015fiv Fatura uygulamas\u0131na dahil olmayan m\u00fckelleflerce, 1\/1\/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 Bin 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 zorunlu hale getirilmi\u015ftir.<\/p>\n

T\u00fcm serbest meslek erbaplar\u0131 (avukatlar, mali m\u00fc\u015favirler, serbest \u00e7al\u0131\u015fan doktorlar, mimarlar, m\u00fchendisler vb.) 2020 y\u0131l\u0131 Haziran ay\u0131ndan itibaren serbest meslek makbuzlar\u0131n\u0131 e-Serbest Meslek Makbuzu olarak d\u00fczenlemek zorunda olacaklard\u0131r.<\/p>\n

Hal kay\u0131t sistemi kapsam\u0131nda sebze ve meyvelerin ticareti ile i\u015ftigal eden t\u00fcccar ve komisyoncular 1\/1\/2020 tarihinden itibaren e-Fatura, e-Ar\u015fiv Fatura, e-\u0130rsaliye, e-M\u00fcstahsil Makbuzu uygulamalar\u0131 ile e-Defter uygulamalar\u0131na dahil olmak zorunda olacaklard\u0131r.<\/p>\n

Sigorta, emeklilik ve reas\u00fcrans \u015firketleri Sigorta Poli\u00e7eleri ile Sigorta Komisyon Gider Belgelerini, bankalar dekont belgesini, yetkili d\u00f6viz m\u00fcesseseleri de D\u00f6viz Al\u0131m-Sat\u0131m belgelerini ve t\u00fcm m\u00fckelleflerce kullan\u0131lan Gider Pusulas\u0131 belgesi e-Belge olarak d\u00fczenlenebilecektir.<\/p>\n

Akaryak\u0131t istasyonlar\u0131 dahil olmak \u00fczere EPDK\u2019dan akaryak\u0131t sekt\u00f6r\u00fcnde faaliyette bulunmaya ili\u015fkin lisans alan t\u00fcm m\u00fckelleflere Tebli\u011fde \u00f6ng\u00f6r\u00fclen ge\u00e7i\u015f zamanlar\u0131nda e-Fatura, e-Ar\u015fiv Fatura, e-\u0130rsaliye ve e-Defter uygulamalar\u0131na ge\u00e7i\u015f zorunlulu\u011fu getirilmektedir.<\/p>\n

G\u00fcbre takip sistemi kapsam\u0131nda bulunan m\u00fckelleflerce ger\u00e7ekle\u015ftirilen sistem kapsam\u0131ndaki mallar\u0131n sevkinde e-\u0130rsaliye kullanma zorunlulu\u011fu getirilmektedir.<\/p>\n

Demir \u00e7elik sekt\u00f6r\u00fcnde, madencilik alan\u0131nda vergi kay\u0131p ve ka\u00e7a\u011f\u0131n\u0131 azaltmak ve sekt\u00f6rde haks\u0131z rekabeti engellemek amac\u0131yla imalat, ihracat veya ithalat faaliyetinde bulunan m\u00fckelleflerin e-\u0130rsaliye uygulamas\u0131na ge\u00e7i\u015f zorunlulu\u011fu \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

E-Fatura uygulamas\u0131na dahil olan m\u00fckelleflerin \u00e7ift\u00e7ilerden ger\u00e7ekle\u015ftirdikleri zirai mahs\u00fcl al\u0131mlar\u0131nda ka\u011f\u0131t ortamda d\u00fczenledikleri m\u00fcstahsil makbuzlar\u0131n\u0131n elektronik ortamda e-M\u00fcstahsil Makbuzu olarak d\u00fczenlenmesi zorunlulu\u011fu getirilmi\u015ftir.<\/p>\n

E-D\u00f6n\u00fc\u015f\u00fcm hizmetlerimize ula\u015fmak i\u00e7in t\u0131klay\u0131n.<\/strong><\/em><\/a><\/p>\n

Duyurunun asl\u0131na ula\u015fmak i\u00e7in t\u0131klay\u0131n.<\/strong><\/em><\/a><\/p>\n

S\u00f6z konusu tebli\u011fe ula\u015fmak i\u00e7in t\u0131klay\u0131n.<\/strong><\/em><\/a><\/p>\n

A\u00e7\u0131klay\u0131c\u0131 bilgi notuna ula\u015fmak i\u00e7in t\u0131klay\u0131n.<\/strong><\/em><\/a>
\n[\/av_textblock]<\/p>\n

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Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No:509 ) Resmi Gazete\u2019de Yay\u0131mland\u0131<\/p>\n","protected":false},"author":1,"featured_media":2678,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_canvas","format":"standard","meta":{"footnotes":""},"categories":[16,10],"tags":[9,11,19],"class_list":["post-2658","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-duyurular","category-e-donusum","tag-dijitallesme","tag-e-donusum","tag-vergi-usul-kanunu"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.kolaysoft.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/2658","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.kolaysoft.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kolaysoft.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"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=2658"}],"version-history":[{"count":0,"href":"https:\/\/www.kolaysoft.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/2658\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kolaysoft.com.tr\/index.php\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/www.kolaysoft.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=2658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kolaysoft.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=2658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kolaysoft.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=2658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}