{"id":3416,"date":"2018-01-03T10:45:04","date_gmt":"2018-01-03T07:45:04","guid":{"rendered":"http:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/haber\/fatura-almayan-tuketici-120-bin-tl-ceza-odeyebilir-ismail-kokbulut-ymm\/"},"modified":"2018-01-03T10:45:04","modified_gmt":"2018-01-03T07:45:04","slug":"fatura-almayan-tuketici-120-bin-tl-ceza-odeyebilir-ismail-kokbulut-ymm","status":"publish","type":"post","link":"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/fatura-almayan-tuketici-120-bin-tl-ceza-odeyebilir-ismail-kokbulut-ymm\/","title":{"rendered":"Fatura Almayan T\u00fcketici 120 Bin TL Ceza \u00f6deyebilir! &#8211; \u0130smail K\u00d6KBULUT, YMM"},"content":{"rendered":"<p><strong>Fatura Almayan T\u00fcketici 120 Bin TL Ceza \u00f6deyebilir!<\/strong><\/p>\n<p> <span class=\"quote-arrow\" style=\"border-left-color:;\"><\/span><strong>\u0130smail K\u00d6KBULUT<\/strong><br \/> Yeminli Mali M\u00fc\u015favir<br \/> ismail@kokbulut.com <\/p>\n<p>Fatura <strong><span style=\"text-decoration: underline;\">Vergi Usul kanununda<\/span><\/strong> tarifi yap\u0131lm\u0131\u015f bir vesikad\u0131r. Fatura sat\u0131lan emtia veya yap\u0131lan i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda m\u00fc\u015fterinin bor\u00e7land\u0131\u011f\u0131 mebla\u011f\u0131 g\u00f6stermek \u00fczere emtiay\u0131 satan veya i\u015fi yapan t\u00fcccar taraf\u0131ndan m\u00fc\u015fteriye verilen vesika olarak tarif edilmektedir.<\/p>\n<p>Genelde ticari i\u015fletmelerin kendi aralar\u0131ndaki mal ve hizmet al\u0131m ve sat\u0131mlar\u0131nda d\u00fczenlenen fatura, m\u00fckellef olmayan t\u00fcketici konumundaki ki\u015filere yap\u0131lan sat\u0131\u015flarda da d\u00fczenlenmek zorunda. Bu zorunluluk t\u00fcketici olan m\u00fc\u015fterinin talep edilmesi halinde ve her h\u00e2l\u00fck\u00e2rda 2018 y\u0131l\u0131 i\u00e7in <strong>1.000<\/strong> TL \u00fczerindeki sat\u0131\u015flar i\u00e7in ge\u00e7erlidir.\u00a0<strong><span style=\"text-decoration: underline;\">(Vergi Usul Kanunu Genel Tebli\u011fi S\u0131ra No: 490)<\/span><\/strong><\/p>\n<p>Fatura d\u00fczenlemek zorunda bulunan ticari i\u015fletmenin m\u00fckellef olmas\u0131 nedeniyle bu konudaki sorumlulu\u011fu \u00f6n planda ve yapt\u0131r\u0131mlar\u0131 a\u011f\u0131r. Has\u0131lat\u0131n gizlenmesi, Katma De\u011fer Vergisinin beyan edilmemesinin getirdi\u011fi cezalar cayd\u0131r\u0131c\u0131 nitelikte. Ancak buna ra\u011fmen yine de fatura d\u00fczenlenmemesi halinde bir de \u00d6zel usuls\u00fczl\u00fck Cezas\u0131 g\u00fcndeme gelmekte. 2018 y\u0131l\u0131 i\u00e7in Fatura d\u00fczenlenmesi gerekti\u011fi halde d\u00fczenlenmemesi halinde faturaya yaz\u0131lmas\u0131 gereken mebla\u011f\u0131n veya mebla\u011f fark\u0131n\u0131n % 10&#8217;u oran\u0131nda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 kesilmesi gerekir.<\/p>\n<p>Ancak bu tutar her h\u00e2l\u00fck\u00e2rda 2018 y\u0131l\u0131 i\u00e7in her bir belge baz\u0131nda 240 TL\u2019den az ve bir takvim y\u0131l\u0131nda i\u00e7inde de 120 bin TL\u2019den fazla olamaz.<\/p>\n<p><strong>Fatura almayana da ceza\u2026<\/strong><\/p>\n<p>Fatura d\u00fczenlemesi gerekirken d\u00fczenlemeyen ticari i\u015fletme i\u00e7in hem vergi ziya\u0131 cezalar\u0131 hem de \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 \u00f6ng\u00f6r\u00fclmektedir. Peki fatura almas\u0131 gerekti\u011fi halde almayana yapt\u0131r\u0131m var m\u0131?<\/p>\n<p>Mal ve hizmet al\u0131m\u0131 yapan e\u011fer bir ticari i\u015fletme ise benzer cezalar onun i\u00e7inde s\u00f6z konusu olabilir. Ancak hi\u00e7bir ticari i\u015fletme ile ilgisi olmayan vatanda\u015f\u0131n 2018 y\u0131l\u0131nda <strong>1.000 TL<\/strong>\u2019den b\u00fcy\u00fck bir tutarda mal ve hizmet al\u0131m\u0131nda fatura almas\u0131 zorunludur. Bu zorunlulu\u011fa uymaman\u0131n cezas\u0131 \u00f6zel usuls\u00fczl\u00fck cezas\u0131 olarak kanunda yer almaktad\u0131r. T\u00fcketici olarak bir al\u0131\u015fveri\u015finizde\u00a0<strong>1.000 TL<\/strong> \u00fczeri bir bedel s\u00f6z konusu ise alman\u0131z gereken belge faturad\u0131r. Bu belgenin al\u0131nmamas\u0131 halinde almayan da her bir belge baz\u0131nda 240 TL\u2019den az olmamak \u00fczere faturaya yaz\u0131lmas\u0131 gereken mebla\u011f\u0131n veya mebla\u011f fark\u0131n\u0131n % 10&#8217;u oran\u0131nda \u00f6zel usuls\u00fczl\u00fck cezas\u0131 ile kar\u015f\u0131 kar\u015f\u0131ya gelebilir. Fatura almama veya eksik alma nedeniyle kesilecek bu ceza takvim y\u0131l\u0131 i\u00e7inde 120 bin TL\u2019yi ge\u00e7emez.<\/p>\n<div class=\"mom-e3lanat-wrap  \">\n<div class=\"mom-e3lanat \" style=\"\">\n<div class=\"mom-e3lanat-inner\">\n<div class=\"mom-e3lan\" data-id=\"38247\" style=\" \"> \t\t\t\t\t \t\t \t<\/div><\/div><\/div><\/div>\n<div class=\"mom-e3lanat-wrap  \">\n<div class=\"mom-e3lanat \" style=\"\">\n<div class=\"mom-e3lanat-inner\">\n<div class=\"mom-e3lan\" data-id=\"31607\" style=\" \">\n<div class=\"e3lan-code\">   <\/div><\/div><\/div><\/div><\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fatura Almayan T\u00fcketici 120 Bin TL Ceza \u00f6deyebilir! \u0130smail K\u00d6KBULUT Yeminli Mali M\u00fc\u015favir ismail@kokbulut.com Fatura Vergi Usul kanununda tarifi yap\u0131lm\u0131\u015f bir vesikad\u0131r. Fatura sat\u0131lan emtia veya yap\u0131lan i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda m\u00fc\u015fterinin bor\u00e7land\u0131\u011f\u0131 mebla\u011f\u0131 g\u00f6stermek \u00fczere emtiay\u0131 satan veya i\u015fi yapan t\u00fcccar taraf\u0131ndan m\u00fc\u015fteriye verilen vesika olarak tarif edilmektedir. Genelde ticari i\u015fletmelerin kendi aralar\u0131ndaki mal ve hizmet&hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[39],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fatura Almayan T\u00fcketici 120 Bin TL Ceza \u00f6deyebilir! &#8211; \u0130smail K\u00d6KBULUT, YMM - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/fatura-almayan-tuketici-120-bin-tl-ceza-odeyebilir-ismail-kokbulut-ymm\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fatura Almayan T\u00fcketici 120 Bin TL Ceza \u00f6deyebilir! &#8211; \u0130smail K\u00d6KBULUT, YMM - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" \/>\n<meta property=\"og:description\" content=\"Fatura Almayan T\u00fcketici 120 Bin TL Ceza \u00f6deyebilir! \u0130smail K\u00d6KBULUT Yeminli Mali M\u00fc\u015favir ismail@kokbulut.com Fatura Vergi Usul kanununda tarifi yap\u0131lm\u0131\u015f bir vesikad\u0131r. Fatura sat\u0131lan emtia veya yap\u0131lan i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda m\u00fc\u015fterinin bor\u00e7land\u0131\u011f\u0131 mebla\u011f\u0131 g\u00f6stermek \u00fczere emtiay\u0131 satan veya i\u015fi yapan t\u00fcccar taraf\u0131ndan m\u00fc\u015fteriye verilen vesika olarak tarif edilmektedir. Genelde ticari i\u015fletmelerin kendi aralar\u0131ndaki mal ve hizmet&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/fatura-almayan-tuketici-120-bin-tl-ceza-odeyebilir-ismail-kokbulut-ymm\/\" \/>\n<meta property=\"og:site_name\" content=\"Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" \/>\n<meta property=\"article:published_time\" content=\"2018-01-03T07:45:04+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#website\",\"url\":\"https:\/\/www.bastasdanismanlik.com.tr\/\",\"name\":\"Ba\\u015fta\\u015f Dan\\u0131\\u015fmanl\\u0131k\",\"description\":\"E\\u011fitim &amp; Dan\\u0131\\u015fmanl\\u0131k\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/www.bastasdanismanlik.com.tr\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/fatura-almayan-tuketici-120-bin-tl-ceza-odeyebilir-ismail-kokbulut-ymm\/#webpage\",\"url\":\"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/fatura-almayan-tuketici-120-bin-tl-ceza-odeyebilir-ismail-kokbulut-ymm\/\",\"name\":\"Fatura Almayan T\\u00fcketici 120 Bin TL Ceza \\u00f6deyebilir! &#8211; \\u0130smail K\\u00d6KBULUT, YMM - Ba\\u015fta\\u015f Dan\\u0131\\u015fmanl\\u0131k\",\"isPartOf\":{\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#website\"},\"datePublished\":\"2018-01-03T07:45:04+00:00\",\"dateModified\":\"2018-01-03T07:45:04+00:00\",\"author\":{\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#\/schema\/person\/d7e4ce2fe1ac850ce8aacaaddae312ef\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/fatura-almayan-tuketici-120-bin-tl-ceza-odeyebilir-ismail-kokbulut-ymm\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/fatura-almayan-tuketici-120-bin-tl-ceza-odeyebilir-ismail-kokbulut-ymm\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/fatura-almayan-tuketici-120-bin-tl-ceza-odeyebilir-ismail-kokbulut-ymm\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Anasayfa\",\"item\":\"https:\/\/www.bastasdanismanlik.com.tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fatura Almayan T\\u00fcketici 120 Bin TL Ceza \\u00f6deyebilir! &#8211; \\u0130smail K\\u00d6KBULUT, YMM\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#\/schema\/person\/d7e4ce2fe1ac850ce8aacaaddae312ef\",\"name\":\"Selin Kepceler\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#personlogo\",\"inLanguage\":\"tr\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/84c6600299aec711ae9181b605367c12?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/84c6600299aec711ae9181b605367c12?s=96&d=mm&r=g\",\"caption\":\"Selin Kepceler\"},\"url\":\"https:\/\/www.bastasdanismanlik.com.tr\/author\/selin-kepceler\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/posts\/3416"}],"collection":[{"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/comments?post=3416"}],"version-history":[{"count":0,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/posts\/3416\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/media?parent=3416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/categories?post=3416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/tags?post=3416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}