{"id":244,"date":"2018-10-19T12:59:12","date_gmt":"2018-10-19T12:59:12","guid":{"rendered":"http:\/\/alkankeles.olusum.com.tr\/?page_id=244"},"modified":"2018-10-25T08:59:58","modified_gmt":"2018-10-25T05:59:58","slug":"e-defter","status":"publish","type":"page","link":"https:\/\/www.elvantulum.com.tr\/?page_id=244","title":{"rendered":"E-Defter"},"content":{"rendered":"<div class=\"module-content\">\n<div class=\"sprocket-lists\" data-lists=\"225\">\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-495 size-full\" src=\"http:\/\/www.alkankeles.com.tr\/wp-content\/uploads\/2018\/10\/edefter1.png\" alt=\"\" width=\"720\" height=\"154\" \/><\/p>\n<ul class=\"sprocket-lists-container\" data-lists-items=\"\">\n<li class=\"active\" data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>1.<\/b><\/big> e-Defter nedir? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\">\u015eekil h\u00fck\u00fcmlerinden ba\u011f\u0131ms\u0131z olarak Vergi Usul Kanununa ve\/veya T\u00fcrk Ticaret Kanununa g\u00f6re tutulmas\u0131 zorunlu olan defterlerde yer almas\u0131 gereken bilgileri kapsayan elektronik kay\u0131tlar b\u00fct\u00fcn\u00fcd\u00fcr. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>2.<\/b><\/big> Hangi defterler e-Defter olarak tutulabilir? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Bu sitede format ve standartlar\u0131 duyurulan defterler e-defter olarak tutulabilir. Bug\u00fcn itibariyle Yevmiye defteri ve b\u00fcy\u00fck defterin format ve standard\u0131 duyurulmu\u015ftur. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>3.<\/b><\/big> e-Defter uygulamas\u0131ndan kimler yararlanabilir? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> 1 S\u0131ra No.lu Elektronik Defter Genel Tebli\u011fi&#8217;nde yer alan \u015fartlar\u0131 ta\u015f\u0131yan ger\u00e7ek ve t\u00fczel ki\u015filer e-defter tutabilir. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>4.<\/b><\/big> Hem ka\u011f\u0131t hem de elektronik defter tutmak m\u00fcmk\u00fcn m\u00fc? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Hay\u0131r. 1 S\u0131ra No\u2019lu Elektronik Defter Genel Tebli\u011fine g\u00f6re defterlerini elektronik defter bi\u00e7iminde tutmaya ba\u015flayanlar, s\u00f6z konusu defterlerini k\u00e2\u011f\u0131t ortam\u0131nda tutamazlar. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>5.<\/b><\/big> e-Defter berat\u0131 nedir? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Tebli\u011fde yer alan usul ve esaslar \u00e7er\u00e7evesinde, elektronik ortamda olu\u015fturulan defterlere ili\u015fkin olarak, Ba\u015fkanl\u0131k taraf\u0131ndan belirlenen standartlara uygun bilgileri i\u00e7eren ve Ba\u015fkanl\u0131k Mali M\u00fchr\u00fc ile onaylanm\u0131\u015f elektronik dosyad\u0131r. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>6.<\/b><\/big> Zaman damgas\u0131 nedir? Nereden temin edilir? Kullan\u0131lmas\u0131 zorunlu mudur? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Zaman Damgas\u0131, belli bir verinin belirtilen bir tarihte var oldu\u011funu kan\u0131tlayan ara\u00e7t\u0131r.<\/span><\/span><\/p>\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n (G\u0130B) e-Defter sisteminde bir sorun olu\u015fmas\u0131 ve yasal s\u00fcrenin sonunda y\u00fcklenmeye \u00e7al\u0131\u015f\u0131lan beratlar\u0131n G\u0130B e-Defter uygulamas\u0131na y\u00fcklenememesi durumunda, bu beratlara mali m\u00fchr\u00fcn\u00fcn yan\u0131 s\u0131ra zaman damgas\u0131 eklenmelidir. G\u0130B sisteminde olu\u015fan sorun giderildi\u011finde zaman damgal\u0131 saklanan berat G\u0130B e-defter uygulamas\u0131na y\u00fcklenmeli ve G\u0130B imzal\u0131 berat indirilmelidir. Yasal s\u00fcrelerde berat\u0131 olu\u015fturdu\u011funuzun anla\u015f\u0131lmas\u0131 a\u00e7\u0131s\u0131ndan zaman damgal\u0131 berat ispat arac\u0131 olarak kullan\u0131lacakt\u0131r. Sadece beratlar\u0131n zaman damgal\u0131 olmas\u0131 yeterlidir. Elektronik defterlerin zaman damgal\u0131 olma zorunlulu\u011fu yoktur.<\/p>\n<p>Zaman damgas\u0131 adet (kont\u00f6r) baz\u0131ndad\u0131r. Her bir berata konulan zaman damgas\u0131 bir kont\u00f6r olarak adland\u0131r\u0131l\u0131r. Defterlere de zaman damgas\u0131 eklenmek zorunlu de\u011fildir. Ancak yine de kullan\u0131c\u0131 tercihen eklemek isterse, burada zaman damgas\u0131 sayfa say\u0131s\u0131na g\u00f6re de\u011fil, defter par\u00e7as\u0131n\u0131n kendisine eklenmektedir. Dolay\u0131s\u0131yla her defter par\u00e7as\u0131na konulan zaman damgas\u0131 da bir kont\u00f6r olarak hesab\u0131n\u0131zdan d\u00fc\u015fmektedir.<\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>7.<\/b><\/big> e-Defter Berat\u0131 olu\u015fturma s\u00fcrecinde muhasebe kay\u0131tlar\u0131m da Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na aktar\u0131lacak m\u0131? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\">e-Defter muhasebe kay\u0131tlar\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na aktar\u0131lmayacakt\u0131r. Tebli\u011f kapsam\u0131nda elektronik imzal\u0131 veya mali m\u00fch\u00fcrl\u00fc olarak e-Defter Berat\u0131 ile birlikte m\u00fckellef nezdinde saklanacakt\u0131r. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>8.<\/b><\/big> Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na berat g\u00f6ndermek \u00fccretli midir? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Hay\u0131r. Kullan\u0131c\u0131lar G\u0130B e-Defter Uygulamas\u0131 veya webservis arac\u0131l\u0131\u011f\u0131yla \u00fccretsiz olarak beratlar\u0131n\u0131 iletebilmektedir. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>9.<\/b><\/big> Kimler zorunlu olarak e-deftere ge\u00e7melidir? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> 421 S\u0131ra No\u2019lu Vergi Usul Kanunu Genel Tebli\u011fine g\u00f6re zorunluluk kapsam\u0131na giren m\u00fckellef gruplar\u0131 a\u015fa\u011f\u0131da yer almaktad\u0131r.<\/span><\/span><\/p>\n<p><b>a)<\/b> 4\/12\/2003 tarihli ve 5015 say\u0131l\u0131 Petrol Piyasas\u0131 Kanunu kapsam\u0131nda madeni ya\u011f lisans\u0131na sahip olanlar ile bunlardan 2011 takvim y\u0131l\u0131nda mal alan m\u00fckelleflerden 31\/12\/2011 tarihi itibariyle asgari 25 Milyon TL br\u00fct sat\u0131\u015f has\u0131lat\u0131na sahip olanlar.<\/p>\n<p><b>b)<\/b> 6\/6\/2002 tarihli ve 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131 listedeki mallar\u0131 imal, in\u015fa veya ithal edenler ile bunlardan 2011 takvim y\u0131l\u0131nda mal alan m\u00fckelleflerden 31\/12\/2011 tarihi itibariyle asgari 10 Milyon TL br\u00fct sat\u0131\u015f has\u0131lat\u0131na sahip olanlar.<\/p>\n<p>Bu m\u00fckellef gruplar\u0131 zorunlu olarak e-defter uygulamas\u0131na ge\u00e7melidir.<\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>10.<\/b><\/big> e-Defter uygulamas\u0131na nas\u0131l ba\u015fvurabilirim? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"><a href=\"https:\/\/uyg.edefter.gov.tr\/edefterbasvuru\/\"> https:\/\/uyg.edefter.gov.tr\/edefterbasvuru\/ <\/a> linkinden t\u00fczel ki\u015filer kendilerine ait mali m\u00fch\u00fcr, ger\u00e7ek ki\u015filer ise kendilerine ait mali m\u00fch\u00fcr veya elektronik imza ile ba\u015fvurusunu internet \u00fczerinden yapabilir. Kullan\u0131c\u0131lar elektronik fatura uygulamas\u0131 i\u00e7in temin etti\u011fi mali m\u00fchr\u00fcn\u00fc elektronik defter uygulamas\u0131na ba\u015fvurmak i\u00e7inde kullanabilir. Bunun d\u0131\u015f\u0131nda posta yolu ile ba\u015fvurular kabul edilmemektedir.<\/span><\/span><\/p>\n<p>Ancak kendi yaz\u0131l\u0131mlar\u0131n\u0131 kullanarak e-Defter kullan\u0131c\u0131s\u0131 olmak isteyen firmalar, programlar\u0131 i\u00e7in Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131ndan uyumlu yaz\u0131l\u0131m onay\u0131n\u0131 ald\u0131ktan sonra e-Defter uygulamas\u0131nda kullan\u0131c\u0131 olmak i\u00e7in ka\u011f\u0131t ba\u015fvuru yapmalar\u0131 gerekmektedir.<\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>11.<\/b><\/big> G\u00f6n\u00fcll\u00fc e-defter ba\u015fvurusu m\u00fcmk\u00fcn m\u00fcd\u00fcr? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> G\u00f6n\u00fcll\u00fc olarak e-defter uygulamas\u0131na ba\u015fvurmak m\u00fcmk\u00fcnd\u00fcr. G\u00f6n\u00fcll\u00fc olarak e-Deftere ge\u00e7mek isteyen m\u00fckellefler <a href=\"https:\/\/uyg.edefter.gov.tr\/edefterbasvuru\/\"> https:\/\/uyg.edefter.gov.tr\/edefterbasvuru\/<\/a> linkinden ba\u015fvurular\u0131n\u0131 ger\u00e7ekle\u015ftirebilirler. Ba\u015fvuru s\u0131ras\u0131nda ger\u00e7ek ki\u015filer elektronik imza veya mali m\u00fch\u00fcr, t\u00fczel ki\u015filer mali m\u00fch\u00fcr kullanmal\u0131d\u0131r. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>12.<\/b><\/big> e-Fatura kullan\u0131c\u0131s\u0131 olmadan, e-Defter kullan\u0131c\u0131s\u0131 olabilir miyim? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> 1 S\u0131ra No\u2019lu Elektronik Defter Genel Tebli\u011finde yap\u0131lan de\u011fi\u015fiklik ile e-Defter uygulamas\u0131n\u0131n \u00f6n ko\u015fullar\u0131ndan olan e-Fatura kullan\u0131c\u0131s\u0131 olma zorunlulu\u011fu kald\u0131r\u0131lm\u0131\u015ft\u0131r. Yani e-Fatura kay\u0131tl\u0131 kullan\u0131c\u0131s\u0131 olmadan e-Defter uygulamas\u0131ndan yararlan\u0131labilir. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>13<\/b><\/big> Ba\u015fvurumu yapt\u0131m; ancak onay mailim ula\u015fmad\u0131. Ne yapmal\u0131y\u0131m? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"><a href=\"http:\/\/www.edefter.gov.tr\/edefterbasvurusorgulama.html\">E-Defter Ba\u015fvuru Sorgulama<\/a> linkinden ba\u015fvuru s\u0131ras\u0131nda girdi\u011finiz bilgileri doldurarak ba\u015fvurunuzun ger\u00e7ekle\u015fip ger\u00e7ekle\u015fmedi\u011fini \u00f6\u011frenebilirsiniz. Ayr\u0131ca bu linkten ba\u015fvuru formunuzu indirip, muhafaza ediniz. Bunun d\u0131\u015f\u0131nda ba\u015fvuruya ili\u015fkin yap\u0131lmas\u0131 gereken ba\u015fka bir i\u015flem bulunmamaktad\u0131r.<\/span><\/span><\/p>\n<p>E\u011fer ba\u015fvuru bilgisini sorgulad\u0131\u011f\u0131n\u0131zda, ba\u015fvuru formuna ula\u015fam\u0131yorsan\u0131z, ba\u015fvuru s\u0131ras\u0131nda girdi\u011finiz bilgilerin sorgu ekran\u0131na birebir ayn\u0131 olarak girildi\u011finden emin olman\u0131z gerekmektedir.<\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>14.<\/b><\/big> e-Defter ba\u015fvurusunu iptal edebilir miyim? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Zorunluluk kapsam\u0131nda olan m\u00fckelleflerin ba\u015fvurular\u0131n\u0131 iptal etmeleri m\u00fcmk\u00fcn de\u011fildir. G\u00f6n\u00fcll\u00fc olarak e-defter uygulamas\u0131na ge\u00e7en m\u00fckellefler ise, iptal i\u00e7in Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na durumu anlatan bir dilek\u00e7eyi Maliye Bakanl\u0131\u011f\u0131 Ek Hizmet Binas\u0131 Yeni Ziraat Mahallesi, No:16 06110 Alt\u0131nda\u011f\/ANKARA adresine g\u00f6ndermeleri gerekmektedir. <\/span><\/span><\/li>\n<li class=\"active\" data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>15.<\/b><\/big> Ba\u015fvuru bilgilerinde ki de\u011fi\u015fikliklerin nas\u0131l bildirmeliyim? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Unvan ve vergi kimlik numaras\u0131 hari\u00e7 ba\u015fvuru formunda girmi\u015f oldu\u011funuz bilgileri g\u00fcncellemek i\u00e7in yap\u0131lmas\u0131 gerekenler:<\/span><\/span><\/p>\n<p><b>&#8211;<\/b> Elektronik imza ara\u00e7lar\u0131n\u0131 (t\u00fczel ki\u015filer i\u00e7in MAL\u0130 M\u00dcH\u00dcR, ger\u00e7ek ki\u015filer i\u00e7in N\u0130TEL\u0130KL\u0130 ELEKTRON\u0130K SERT\u0130F\u0130KA) kullanarak e-Defter uygulamas\u0131na giri\u015f yap\u0131n\u0131z.<\/p>\n<p><b>&#8211;<\/b> &#8220;Bilgi G\u00fcncelle&#8221; b\u00f6l\u00fcm\u00fcne t\u0131klay\u0131n\u0131z.<\/p>\n<p><b>&#8211;<\/b> A\u00e7\u0131lan ekranda yer alan bilgileri g\u00fcncelleyebilirsiniz.<\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>16.<\/b><\/big> Nevi de\u011fi\u015fikli\u011fi durumunda defter olu\u015fturma ve G\u0130B\u2019e berat iletme nas\u0131l olacakt\u0131r? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\">&#8211; e-Defter uygulamas\u0131na kay\u0131tl\u0131 bir kullan\u0131c\u0131, nevi de\u011fi\u015fikli\u011fine gitmesi halinde 15 g\u00fcn i\u00e7erisinde, nevi de\u011fi\u015fikli\u011fine ili\u015fkin ticaret sicil gazetesinin fotokopisi ve durumu izah eden bir dilek\u00e7e ile Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n Yeni Ziraat Mah. Etlik Cad. No:16 D\u0131\u015fkap\u0131\/ANKARA adresine posta yoluyla bildirmesi, yeni unvana ait mali m\u00fch\u00fcr temini i\u00e7in de Kamu Sertifikasyon Merkezinin http:\/\/mm.kamusm.gov.tr\/ adresinden elektronik ortamda ba\u015fvurmas\u0131 gerekmektedir.<\/span><\/span><\/p>\n<p>&#8211; Yeni vergi kimlik numaras\u0131 i\u00e7in talep edilen mali m\u00fchr\u00fcn m\u00fckellefin eline ula\u015fmas\u0131 ile birlikte http:\/\/edefter.gov.tr\/edefterbasvuru.html web sitesinden yeni kimlik numaras\u0131 i\u00e7in elektronik defter ba\u015fvurusu yap\u0131lmal\u0131d\u0131r.<\/p>\n<p>&#8211; Ba\u015fvuru da elektronik defter ba\u015flang\u0131\u00e7 tarihi, en erken bir sonraki izleyen ay olarak se\u00e7ilmekte yani nevi de\u011fi\u015fikli\u011finin oldu\u011fu tescil tarihi e-Defter ba\u015flang\u0131\u00e7 tarihi olarak se\u00e7ilememektedir. Yeni nevi\u2019nin elektronik defter ba\u015flang\u0131\u00e7 tarihinin, tescil tarihine \u00e7ekilebilmesi i\u00e7in elektronik defter ba\u015fvurusunun yap\u0131ld\u0131\u011f\u0131 ve tarih revizesinin yap\u0131lmas\u0131 gerekti\u011fi edefter@gelirler.gov.tr adresine elektronik posta g\u00f6nderilerek bildirilmelidir.<\/p>\n<p>&#8211; Bunun ard\u0131ndan G\u0130B e-defter sisteminde yeni nevi i\u00e7in yap\u0131lan ba\u015fvurunun elektronik defter ba\u015flang\u0131\u00e7 tarihi tescil tarihine g\u00f6re g\u00fcncellenecektir.<\/p>\n<p>&#8211; Bu yeni ba\u015fvuru ile birlikte m\u00fckellefin eski vergi kimlik numaras\u0131 ve yeni kimlik numaras\u0131 olmak \u00fczere iki adet e-defter hesab\u0131 olaca\u011f\u0131ndan, m\u00fckellef nevi de\u011fi\u015fikli\u011finin ger\u00e7ekle\u015fti\u011fi tarihten \u00f6nceki ay kesrine ait eski unvan ve vergi kimlik numaral\u0131 defter ve berat\u0131n\u0131 olu\u015fturmas\u0131 gerekmektedir. Olu\u015fturulan defterlerin tarih aral\u0131\u011f\u0131, m\u00fckellefin eski unvan\u0131na ili\u015fkin hesap d\u00f6neminin son ay\u0131na tekab\u00fcl edece\u011finden beratlar G\u0130B e-Defter uygulamas\u0131na, Kurumlar Vergisi beyannamesinin (Hesap d\u00f6neminin ba\u015f\u0131ndan, nevi de\u011fi\u015fikli\u011finin ger\u00e7ekle\u015fti\u011fi tarihe kadar ki hesap d\u00f6nemine ait kurumlar vergisi beyannamesi) verildi\u011fi ay\u0131n son g\u00fcn\u00fcne kadar (2 S\u0131ra No\u2019lu Elektronik Defter Genel Tebli\u011fi) g\u00f6nderilmelidir.<\/p>\n<p>&#8211; Bu g\u00f6nderim yap\u0131ld\u0131\u011f\u0131nda da edefter@gelirler.gov.tr adresine bilgilendirme yap\u0131lmal\u0131d\u0131r.<\/p>\n<p>&#8211; Nevi de\u011fi\u015fikli\u011finden \u00f6nceki d\u00f6neme ait son beratlar\u0131n g\u00f6nderilmesi ile eski vergi kimlik numaral\u0131 e-defter kullan\u0131c\u0131 hesab\u0131 G\u0130B taraf\u0131ndan kapat\u0131lacak ve m\u00fckellef nevi de\u011fi\u015fikli\u011fi sonras\u0131nda a\u00e7\u0131lan yeni kullan\u0131c\u0131 hesab\u0131 ile elektronik ortamda beratlar\u0131n\u0131 iletmeye devam edebilecektir.<\/p>\n<p>&#8211; Ayr\u0131ca nevi de\u011fi\u015fikli\u011finin ger\u00e7ekle\u015fti\u011fi tarihten sonraki ay kesrine ait yeni unvan ve vergi kimlik numaral\u0131 defterlerin olu\u015fturulup ilgili ay\u0131 izleyen \u00fc\u00e7\u00fcnc\u00fc ay\u0131n son g\u00fcn\u00fcne kadar (2 S\u0131ra No\u2019lu Elektronik Defter Genel Tebli\u011finde belirtilen s\u00fcreler) beratlar\u0131n G\u0130B e-Defter Uygulamas\u0131na g\u00f6nderilmesi gerekmektedir.<\/p>\n<p>\u00d6rne\u011fin, 7 Ocak 2015 tarihinde ger\u00e7ekle\u015fen Nevi de\u011fi\u015fikli\u011finde eski vergi kimlik numaras\u0131 ve unvana ili\u015fkin defter ve berat 01 Ocak \u2013 07 Ocak 2015 tarihlerini kapsamal\u0131d\u0131r. Bu tarihleri kapsayan eski vergi kimlik numaras\u0131 ve unvana ili\u015fkin defterler, eski unvan\u0131n hesap d\u00f6neminin son ay\u0131na tekab\u00fcl edece\u011finden beratlar\u0131 yasal s\u00fcre olan kurumlar vergisi beyannamesinin (Hesap d\u00f6neminin ba\u015f\u0131ndan, nevi de\u011fi\u015fikli\u011finin ger\u00e7ekle\u015fti\u011fi tarihe kadar ki hesap d\u00f6nemine ait kurumlar vergisi beyannamesi) verildi\u011fi ay\u0131n son g\u00fcn\u00fcne kadar G\u0130B e-Defter uygulamas\u0131na g\u00f6nderilmelidir.<\/p>\n<p>Nevi de\u011fi\u015fikli\u011finden sonra yeni VKN ve unvana ili\u015fkin defter ve berat 07 Ocak \u2013 31 Ocak 2015 tarihlerini kapsamal\u0131d\u0131r. Bu tarihleri kapsayan yeni vergi kimlik numaras\u0131 ve unvana ili\u015fkin defterlerin beratlar\u0131 yasal s\u00fcre olan ilgili ay\u0131 izleyen \u00fc\u00e7\u00fcnc\u00fc ay\u0131n son g\u00fcn\u00fcne kadar tarihine kadar G\u0130B e-Defter uygulamas\u0131na g\u00f6nderilmelidir.\u201d<\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>17.<\/b><\/big> Unvan de\u011fi\u015fikli\u011fi durumunda ne yap\u0131lmal\u0131d\u0131r? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> e-Defter uygulamas\u0131na kay\u0131tl\u0131 bir kullan\u0131c\u0131, unvan\u0131n\u0131n de\u011fi\u015fmesi halinde 15 g\u00fcn i\u00e7inde unvan de\u011fi\u015fikli\u011fine ait Ticaret Sicil Gazetesinin fotokopisi ve durumu izah eden bir dilek\u00e7e ile Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019na posta yoluyla, yeni unvana ait mali m\u00fch\u00fcr temini i\u00e7in de Kamu Sertifikasyon Merkezine elektronik ortamda ba\u015fvurmas\u0131 gerekmektedir. Unvan de\u011fi\u015fikli\u011fine giden m\u00fckellefin e-Defter sistemindeki unvan\u0131, dilek\u00e7esine istinaden g\u00fcncellenecektir.<\/span><\/span><\/p>\n<p>Unvan de\u011fi\u015fikli\u011finin ger\u00e7ekle\u015fti\u011fi tarihten \u00f6nceki ay kesrine ait eski unvan\u0131n defter ve berat\u0131n\u0131n olu\u015fturulup ilgili ay\u0131 izleyen \u00fc\u00e7\u00fcnc\u00fc ay\u0131n son g\u00fcn\u00fcne kadar (2 S\u0131ra No\u2019lu Elektronik Defter Genel Tebli\u011finde belirtilen s\u00fcreler) beratlar\u0131n G\u0130B e-Defter Uygulamas\u0131na g\u00f6nderilmesi gerekmektedir.<\/p>\n<p>Unvan de\u011fi\u015fikli\u011finin ger\u00e7ekle\u015fti\u011fi tarihten sonraki ay kesrine ait yeni unvana ait defter ve berat\u0131n\u0131n olu\u015fturulup ilgili ay\u0131 izleyen \u00fc\u00e7\u00fcnc\u00fc ay\u0131n son g\u00fcn\u00fcne kadar (2 S\u0131ra No\u2019lu Elektronik Defter Genel Tebli\u011finde belirtilen s\u00fcreler) beratlar\u0131n G\u0130B e-Defter Uygulamas\u0131na g\u00f6nderilmesi gerekmektedir.<\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>18.<\/b><\/big> Firmalar \u015fubeleri i\u00e7in de elektronik defter uygulamas\u0131na ba\u015fvuru yapmal\u0131 m\u0131d\u0131r? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Hay\u0131r. Firmalar e-Defter uygulamas\u0131na vergi kimlik numaras\u0131 \u00fczerinden ba\u015fvuru yapmaktad\u0131r. Ba\u015fvurunun ard\u0131ndan firmalar, tercih ettikleri uyumlu yaz\u0131l\u0131m programlar\u0131 vas\u0131tas\u0131yla merkez ve \u015fube olmak \u00fczere ayr\u0131 ayr\u0131 defter ve beratlar\u0131n\u0131 olu\u015fturabilirler. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>19.<\/b><\/big> Uyumlu yaz\u0131l\u0131m program\u0131 nedir? Uyumlu yaz\u0131l\u0131m program\u0131 kullanmak zorunda m\u0131y\u0131m? Uyumlu yaz\u0131l\u0131m programlar\u0131n\u0131n listesine nas\u0131l ula\u015fabilirim? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> e-Defter uygulamas\u0131 kapsam\u0131nda kullan\u0131c\u0131lar\u0131n, elektronik defter ve beratlar\u0131n\u0131 olu\u015fturmada kullanacaklar\u0131 ve 1 S\u0131ra No\u2019lu Elektronik Defter Genel Tebli\u011fi kapsam\u0131nda, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131ndan onay alm\u0131\u015f paket yaz\u0131l\u0131mlara \u201cuyumlu yaz\u0131l\u0131m\u201d denilmektedir. Bu yaz\u0131l\u0131mlar\u0131n listesine ula\u015fmak i\u00e7in <a href=\"http:\/\/www.edefter.gov.tr\/edefteruyumluyazilimlar.html\">t\u0131klay\u0131n\u0131z<\/a> .<\/span><\/span><\/p>\n<p>Elektronik defter (e-Defter) olu\u015fturmak, kaydetmek, muhafaza ve ibraz etmek isteyen m\u00fckellefler uyumluluk onay\u0131 alm\u0131\u015f bir program kullanmak zorundad\u0131r.<\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>20.<\/b><\/big> Platform ba\u011f\u0131ms\u0131z uyumlu yaz\u0131l\u0131m program\u0131 nedir? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"><a href=\"http:\/\/www.edefter.gov.tr\/edefteruyumluyazilimlar.html\"> Uyumlu Yaz\u0131l\u0131mlar Listesi<\/a>nde yay\u0131mlanan firmalar\u0131n hepsi, e-Defter uygulamas\u0131 kapsam\u0131nda elektronik defter ve beratlar\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n belirledi\u011fi format ve standartlarda defter olu\u015fturmak i\u00e7in izin alm\u0131\u015f uyumlu yaz\u0131l\u0131m programlar\u0131d\u0131r. Ancak baz\u0131 firmalar, programlar\u0131na platform ba\u011f\u0131ms\u0131z \u00f6zelli\u011fi katarak, kendi yaz\u0131l\u0131mlar\u0131n\u0131 muhasebe programlar\u0131ndan ba\u011f\u0131ms\u0131z hale getirmi\u015ftir. Bu \u015fekilde, m\u00fc\u015fterileri hangi muhasebe program\u0131n\u0131 kullan\u0131rsa kullans\u0131n, veri aktar\u0131m\u0131nda m\u00fc\u015fterisine uygun bir yol belirleyerek elektronik defter ve berat \u00fcretebilmektedir. Bu \u00f6zellikte olmayan firmalar ise, <b><u>sadece onay ald\u0131klar\u0131 muhasebe program\u0131<\/u><\/b> \u00fczerinden veri aktar\u0131m\u0131 yaparak elektronik defter ve berat \u00fcretmektedir.<\/span><\/span><\/p>\n<p><a href=\"http:\/\/www.edefter.gov.tr\/edefteruyumluyazilimlar.html\"> Uyumlu Yaz\u0131l\u0131mlar Listesi<\/a>nde hangi yaz\u0131l\u0131m\u0131n platform ba\u011f\u0131ms\u0131z oldu\u011fu bilgisi de verilmektedir.<\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>21.<\/b><\/big> e-Defter yaz\u0131l\u0131m\u0131n\u0131 kendim olu\u015fturabilir miyim? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Kendi yaz\u0131l\u0131m\u0131n\u0131 geli\u015ftiren m\u00fckellefler uyumluluk testlerini ba\u015far\u0131 ile tamamlamalar\u0131 halinde bu yaz\u0131l\u0131m arac\u0131l\u0131\u011f\u0131 ile e-defter tutabilecektir. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>22.<\/b><\/big> Uyumlu yaz\u0131l\u0131m\u0131m\u0131 de\u011fi\u015ftirebilir miyim? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Uyumlu yaz\u0131l\u0131m firmas\u0131n\u0131 de\u011fi\u015ftirmek m\u00fcmk\u00fcnd\u00fcr. Bunun i\u00e7in Elektronik imza ara\u00e7lar\u0131n\u0131 (t\u00fczel ki\u015filer i\u00e7in MAL\u0130 M\u00dcH\u00dcR, ger\u00e7ek ki\u015filer i\u00e7in N\u0130TEL\u0130KL\u0130 ELEKTRON\u0130K SERT\u0130F\u0130KA) kullanarak e-Defter uygulamas\u0131na giri\u015f yap\u0131p, Bilgi G\u00fcncelle b\u00f6l\u00fcm\u00fcne t\u0131klay\u0131n\u0131z. A\u00e7\u0131lan ekranda yer alan bilgileri g\u00fcncelleyebilirsiniz. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>23.<\/b><\/big> e-Defter uygulamas\u0131na ge\u00e7i\u015ften \u00f6nceki d\u00f6nemlere ait ka\u011f\u0131t defterlerin Kapan\u0131\u015f tasdikleri nas\u0131l ve hangi s\u00fcrelerde yap\u0131lmal\u0131d\u0131r? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"><b><u>E\u011fer Hesap d\u00f6nemi ba\u015flang\u0131c\u0131nda e-Defter uygulamas\u0131na ba\u015fland\u0131ysa<\/u><\/b>, \u00f6nceki hesap d\u00f6nemine ait k\u00e2\u011f\u0131t defterlerin kapan\u0131\u015f tasdiki, T\u00fcrk Ticaret Kanununa g\u00f6re belirtilen yasal s\u00fcreler i\u00e7erisinde yap\u0131lmal\u0131d\u0131r. Bu s\u00fcre T\u00fcrk Ticaret Kanununda \u201cizleyen faaliyet d\u00f6neminin alt\u0131nc\u0131 ay\u0131n\u0131n sonuna kadar\u201d \u015feklinde belirtilmi\u015ftir.<\/span><\/span><\/p>\n<p><b><u>E\u011fer Hesap d\u00f6nemi i\u00e7erisinde e-Defter uygulamas\u0131na ba\u015fland\u0131ysa<\/u><\/b>, e-Defter uygulamas\u0131na ge\u00e7ilmeden \u00f6nceki tarihlere ait k\u00e2\u011f\u0131t defterlerin kapan\u0131\u015f tasdikinin hangi s\u00fcreler i\u00e7erisinde yap\u0131laca\u011f\u0131 2 S\u0131ra No\u2019lu Elektronik Defter Genel Tebli\u011fi\u2019nde a\u015fa\u011f\u0131daki \u015fekilde belirtilmi\u015ftir:<\/p>\n<p><b>MADDE 4 &#8211;<\/b> &#8220;3.3.4. Ayl\u0131k d\u00f6nem, sadece onaya sunulan ay\u0131n defter kay\u0131tlar\u0131n\u0131 ifade etmekte olup, \u00f6nceki aylara ait kay\u0131tlar\u0131 i\u00e7ermez. Hesap d\u00f6nemi veya takvim y\u0131l\u0131 i\u00e7erisinde de elektronik defter tutmaya ba\u015flanabilir. Ancak hesap d\u00f6nemi veya takvim y\u0131l\u0131 i\u00e7erisinde elektronik defter tutmaya ba\u015flayanlar, ba\u015flad\u0131klar\u0131 tarihi izleyen bir ayl\u0131k s\u00fcre i\u00e7erisinde eski defterlerine kapan\u0131\u015f tasdiki yapt\u0131racaklard\u0131r.&#8221;<\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>24.<\/b><\/big> e-Defter uygulamas\u0131nda A\u00e7\u0131l\u0131\u015f Onaylar\u0131 ve Kapan\u0131\u015f Onaylar\u0131 hangi s\u00fcrelerde nas\u0131l yap\u0131l\u0131r? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"><b>A\u00e7\u0131l\u0131\u015f Onay\u0131:<\/b> 1 S\u0131ra No\u2019lu Elektronik Defter Genel Tebli\u011fine g\u00f6re Ger\u00e7ek ve T\u00fczel ki\u015filer i\u00e7in \u201cElektronik defter tutma s\u00fcrecinde hesap d\u00f6neminin ilk ay\u0131n\u0131n berat\u0131n\u0131n al\u0131nmas\u0131 a\u00e7\u0131l\u0131\u015f onay\u0131 yerine ge\u00e7ecektir. \u201d h\u00fckm\u00fc bulunmaktad\u0131r. Berat y\u00fckleme s\u00fcresi, ilgili oldu\u011fu ay\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc ay\u0131n son g\u00fcn\u00fcne kadar oldu\u011fundan, bu s\u00fcreler i\u00e7erisinde yap\u0131lan hesap d\u00f6neminin ilk ay\u0131na ait berat y\u00fcklemeleri a\u00e7\u0131l\u0131\u015f onay\u0131 yerine ge\u00e7ecektir.<\/span><\/span><\/p>\n<p><b>Kapan\u0131\u015f Onay\u0131:<\/b> 1 S\u0131ra No\u2019lu Elektronik Defter Genel Tebli\u011fine g\u00f6re Ger\u00e7ek ve T\u00fczel ki\u015filer i\u00e7in \u201cElektronik defter tutma s\u00fcrecinde hesap d\u00f6neminin son ay\u0131n\u0131n berat\u0131n\u0131n al\u0131nmas\u0131 kapan\u0131\u015f onay\u0131 yerine ge\u00e7ecektir.\u201d h\u00fckm\u00fc bulunmaktad\u0131r.<\/p>\n<p><b>\u2022 T\u00fczel Ki\u015filer<\/b> Hesap d\u00f6neminin son ay\u0131na ait elektronik defterlerin beratlar\u0131 1 S\u0131ra No\u2019lu Elektronik Defter Genel Tebli\u011finde yap\u0131lan de\u011fi\u015fikli\u011fe g\u00f6re kurumlar vergisi beyannamesinin verildi\u011fi ay\u0131n son g\u00fcn\u00fcne kadar g\u00f6nderilmelidir. Bu s\u00fcreler i\u00e7erisinde yap\u0131lan hesap d\u00f6neminin son ay\u0131na ait berat y\u00fcklemeleri kapan\u0131\u015f onay\u0131 yerine ge\u00e7ecektir.<\/p>\n<p><b>\u2022 Ger\u00e7ek Ki\u015filer<\/b> Hesap d\u00f6neminin son ay\u0131na ait elektronik defterlerin beratlar\u0131 1 S\u0131ra No\u2019lu Elektronik Defter Genel Tebli\u011finde yap\u0131lan de\u011fi\u015fikli\u011fe g\u00f6re ilgili oldu\u011fu ay\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc ay\u0131n son g\u00fcn\u00fcne kadar g\u00f6nderilmelidir. Bu s\u00fcreler i\u00e7erisinde yap\u0131lan hesap d\u00f6neminin son ay\u0131na ait berat y\u00fcklemeleri kapan\u0131\u015f onay\u0131 yerine ge\u00e7ecektir.<\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>25.<\/b><\/big> Elektronik defterde her yevmiye kayd\u0131nda belge tipi yer almak zorunda m\u0131d\u0131r? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Hay\u0131r. Muhasebe kayd\u0131na esas te\u015fkil eden i\u015flemlerin b\u00fcy\u00fck \u00e7o\u011funlu\u011fu bir belgeye dayanmakla beraber, hi\u00e7bir belgeye dayanmayan i\u015flemlerde m\u00fcmk\u00fcnd\u00fcr. \u00d6rne\u011fin, a\u00e7\u0131l\u0131\u015f-kapan\u0131\u015f i\u015flemleri belgeye dayal\u0131 olmayabilir. E\u011fer muhasebe kayd\u0131na esas te\u015fkil eden i\u015flem bir belgeye <b>dayanm\u0131yorsa<\/b>, belge tipi (XBRL kar\u015f\u0131l\u0131\u011f\u0131 documenttype) alan\u0131 elektronik defterde kullan\u0131lmamal\u0131 ve muhasebe fi\u015f giri\u015fi s\u0131ras\u0131nda da belge tipi (documenttype), tarihi (XBRL kar\u015f\u0131l\u0131\u011f\u0131 documentdate) veya numaras\u0131 (XBRL kar\u015f\u0131l\u0131\u011f\u0131 documentnumber) gibi bilgiler verilmemelidir. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>26.<\/b><\/big> Serbest meslek makbuzu, e-Defterde hangi belge t\u00fcr\u00fcnde g\u00f6sterilmelidir? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Serbest meslek erbab\u0131n\u0131n, mesleki faaliyetlerine ili\u015fkin her t\u00fcrl\u00fc tahsilat\u0131 i\u00e7in d\u00fczenledi\u011fi belge serbest meslek makbuzudur. Bu makbuz e-Defter paketi i\u00e7erisinde yer alan Yevmiye Defteri K\u0131lavuzunda say\u0131lan belge tipleri aras\u0131nda yer alan makbuz (XBRL kar\u015f\u0131l\u0131\u011f\u0131 receipt) ile kar\u0131\u015ft\u0131r\u0131lmamal\u0131d\u0131r. Serbest meslek makbuzu, k\u0131lavuzda say\u0131lan belgeler aras\u0131nda yer almad\u0131\u011f\u0131 i\u00e7in belge t\u00fcr\u00fc olarak \u201cother\u201d ve belge a\u00e7\u0131klamas\u0131 \u201cserbest meslek makbuzu\u201d olarak kayd\u0131 yap\u0131l\u0131r. Ayr\u0131ca belgenin numaras\u0131 ve tarihinin de girilmesi zorunludur. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>27.<\/b><\/big> \u00d6deme Y\u00f6ntemi (XBRL kar\u015f\u0131l\u0131\u011f\u0131 payment method) alan\u0131 nas\u0131l kullan\u0131lmal\u0131d\u0131r? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> \u00d6deme ya da tahsilat yap\u0131ld\u0131ysa \u00f6deme y\u00f6ntemi alan\u0131 elektronik defterde kullan\u0131lmal\u0131d\u0131r. Bu alana sadece \u00f6deme t\u00fcr\u00fcn\u00fc ifade edecek bilgi giri\u015fi yap\u0131l\u0131r. \u00d6rne\u011fin, Nakit, Banka, Kredi Kart\u0131, \u00c7ek, Senet. \u00d6deme y\u00f6ntemi alan\u0131 serbest metin olmas\u0131na ra\u011fmen, <b><u>yap\u0131lan i\u015flemin ad\u0131<\/u><\/b> bu alana \u00f6deme y\u00f6ntemi olarak <b> yaz\u0131lmamal\u0131d\u0131r <\/b>. \u00d6rne\u011fin, bankadan yap\u0131lan bir Havale ya da EFT i\u015flemin ad\u0131 iken \u00f6deme y\u00f6ntemi Banka\u2019d\u0131r. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>28.<\/b><\/big> Firman\u0131n anla\u015fmal\u0131 oldu\u011fu SM\/SMMM veya YMM yoksa elektronik defterdeki muhasebeci bilgileri alan\u0131na ne yaz\u0131lmal\u0131d\u0131r? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> SM\/SMMM veya YMM bir i\u015fletme i\u00e7in defter olu\u015fturuyorsa, bu durumda muhasebeci bilgileri alan\u0131na SM\/SMMM veya YMM\u2019ye ait unvan ve ad-soyad\u0131 yaz\u0131lacakt\u0131r. E\u011fer defterler i\u015fletme b\u00fcnyesinde tutuluyorsa, bu alana i\u015fletmenin muhasebe b\u00f6l\u00fcm yetkilisinin unvan\u0131 ve ad\u0131-soyad\u0131 yaz\u0131lacakt\u0131r. <\/span><\/span><\/li>\n<li class=\"active\" data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>29.<\/b><\/big> Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na (G\u0130B) beratlar hangi yollarla iletilmektedir? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> e-Defter uygulamas\u0131nda berat\u0131, G\u0130B\u2019e g\u00f6ndermenin iki yolu bulunmaktad\u0131r.<br \/>\n<b>1-<\/b> G\u0130B e-Defter Uygulamas\u0131<br \/>\n<b>2-<\/b> Webservis arac\u0131l\u0131\u011f\u0131yla <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>30.<\/b><\/big> e-Defter uygulamas\u0131na nas\u0131l giri\u015f yap\u0131l\u0131r? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Kullan\u0131c\u0131lar, e-Defter uygulamas\u0131na <a href=\"https:\/\/uyg.edefter.gov.tr\/edefter\/\"> https:\/\/uyg.edefter.gov.tr\/edefter\/ <\/a> linkinden firmalar\u0131na ait mali m\u00fch\u00fcrle giri\u015f yap\u0131labilmektedir. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>31.<\/b><\/big> e-Defter Uyumluluk Test Arac\u0131n\u0131 kimler kullanabilir? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> e-Defter Uyumluluk Test Arac\u0131n\u0131, sadece Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131ndan uyumlu yaz\u0131l\u0131m program onay\u0131 almak i\u00e7in ba\u015fvuruda bulunan firmalar kullanabilir. Uyumluluk Onay ba\u015fvurusu yapan firmalar, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n bu kullan\u0131c\u0131lara vermi\u015f oldu\u011fu testmatik hesab\u0131 ile <a href=\"https:\/\/uygtest.edefter.gov.tr\/edefter\/\"> https:\/\/uygtest.edefter.gov.tr\/edefter\/ <\/a> linkinden giri\u015f yapabilir. e-Defter kullan\u0131c\u0131lar\u0131n\u0131n bu alan\u0131 kullanmalar\u0131 m\u00fcmk\u00fcn de\u011fildir. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>32.<\/b><\/big> Berat g\u00f6nderildikten sonra muhasebe kay\u0131tlar\u0131nda de\u011fi\u015fiklik yap\u0131labilir mi? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\">\u0130lgili aya ait defterlerin Berat\u0131 G\u0130B e-Defter uygulamas\u0131na g\u00f6nderildikten sonra, o aya ait muhasebe kay\u0131tlar\u0131nda hi\u00e7bir \u015fekilde de\u011fi\u015fiklik yap\u0131lamaz. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>33.<\/b><\/big> Berat y\u00fcklemek i\u00e7in verilen \u00fc\u00e7 ayl\u0131k s\u00fcre, muhasebe kay\u0131tlar\u0131n\u0131n i\u015flenme s\u00fcresi midir? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Muhasebe kay\u0131tlar\u0131n\u0131n yasal defterlere i\u015flenme s\u00fcresi i\u00e7in T\u00fcrk Ticaret Kanunu ve Vergi Usul Kanunu g\u00f6z \u00f6n\u00fcnde bulundurulmal\u0131d\u0131r. Ancak bu s\u00fcreler, 2 S\u0131ra No\u2019lu Elektronik Defter Genel Tebli\u011finde bahsi ge\u00e7en berat y\u00fckleme s\u00fcresiyle kar\u0131\u015ft\u0131r\u0131lmamal\u0131d\u0131r. 2 S\u0131ra No\u2019lu Elektronik Defter Genel Tebli\u011finde bahsi ge\u00e7en berat y\u00fckleme s\u00fcresi, muhasebe kay\u0131tlar\u0131n\u0131n elektronik kay\u0131tlar b\u00fct\u00fcn\u00fc olarak defter ve berat olu\u015fturulmas\u0131 ve bunlar \u00fczerinde gerekli kontrollerin yap\u0131lmas\u0131 i\u00e7in m\u00fckelleflere verilen s\u00fcre olarak d\u00fc\u015f\u00fcn\u00fclmelidir. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>34.<\/b><\/big> e-Defterin ve e-Defter berat\u0131n\u0131n saklanmas\u0131 ve ibraz\u0131 ne \u015fekilde olmal\u0131d\u0131r? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Bilindi\u011fi \u00fczere 1 S\u0131ra No\u2019lu Elektronik Defter Genel Tebli\u011finde e-Defter kullan\u0131c\u0131lar\u0131n\u0131n uymas\u0131 gereken muhafaza ve ibraz sorumluluklar\u0131 belirtilmi\u015ftir. Bu h\u00fck\u00fcmler a\u015fa\u011f\u0131da belirtilmi\u015ftir:<br \/>\n\u201ca) Elektronik defterler, istenildi\u011finde ibraz edilmek \u00fczere ilgili oldu\u011fu beratlar\u0131 ile birlikte muhafaza edilmek zorundad\u0131r. b) Elektronik defterler ile beratlar\u0131n\u0131n veri b\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fcn sa\u011flanmas\u0131 ile kayna\u011f\u0131n\u0131n ink\u00e2r edilmezli\u011fi, g\u00fcvenli elektronik imza veya mali m\u00fch\u00fcr ile garanti alt\u0131na al\u0131nd\u0131\u011f\u0131 i\u00e7in elektronik defterlerin k\u00e2\u011f\u0131t ortam\u0131nda saklanmayacakt\u0131r. c) Defterlerini elektronik ortam\u0131nda tutanlar, elektronik defterlerini ve ilgili beratlar\u0131n\u0131 vergi kanunlar\u0131, T\u00fcrk Ticaret Kanunu ve di\u011fer d\u00fczenlemelerde yer alan s\u00fcreler d\u00e2hilinde elektronik, manyetik veya optik ortamlarda muhafaza ve istenildi\u011finde elektronik, manyetik veya optik ara\u00e7lar vas\u0131tas\u0131yla eksiksiz ve okunabilir \u015fekilde ibraz etmekle y\u00fck\u00fcml\u00fcd\u00fcr. \u00e7) Muhafaza ve ibraz y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, elektronik defterlerin ve beratlar\u0131n do\u011frulu\u011funa, b\u00fct\u00fcnl\u00fc\u011f\u00fcne ve de\u011fi\u015fmezli\u011fine ili\u015fkin olan her t\u00fcrl\u00fc elektronik kay\u0131t ve veri, (elektronik imza ve mali m\u00fch\u00fcr de\u011ferleri d\u00e2hil) veri taban\u0131 dosyas\u0131, saklama ortam\u0131 ile do\u011frulama ve g\u00f6r\u00fcnt\u00fcleme ara\u00e7lar\u0131n\u0131n t\u00fcm\u00fcn\u00fc kapsamakta olup, elektronik defterlere istenildi\u011finde kolayl\u0131kla eri\u015febilmeyi, anla\u015f\u0131labilir ve eksiksiz bir bi\u00e7imde g\u00f6r\u00fcnt\u00fcleyebilmeyi ve okunabilir k\u00e2\u011f\u0131t bask\u0131lar\u0131n\u0131 \u00fcretebilmeyi sa\u011flayacak bi\u00e7imde yerine getirilmelidir. d) Elektronik defterler ve beratlar\u0131n elektronik defter izni verilenlerin kendilerine ait bilgi i\u015flem sistemlerinde muhafaza edilmesi mecburi olup, \u00fc\u00e7\u00fcnc\u00fc ki\u015filer nezdinde ya da yurt d\u0131\u015f\u0131nda muhafaza i\u015flemi Ba\u015fkanl\u0131k ve Genel M\u00fcd\u00fcrl\u00fck a\u00e7\u0131s\u0131ndan herhangi bir h\u00fck\u00fcm ifade etmemektedir. Muhafaza y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn T\u00fcrkiye Cumhuriyeti s\u0131n\u0131rlar\u0131 i\u00e7erisinde ve T\u00fcrkiye Cumhuriyeti kanunlar\u0131n\u0131n ge\u00e7erli oldu\u011fu yerlerde yerine getirilmesi zorunludur.\u201d<br \/>\nSaklanmas\u0131 ile ilgili dizin yap\u0131s\u0131n\u0131n detay\u0131 www.edefter.gov.tr sitesinde yay\u0131mlanan Yaz\u0131l\u0131m Uyumluluk K\u0131lavuzunda belirtilmi\u015ftir.<\/span><\/span><\/p>\n<p>\u201cYevmiye\/kebir dosyalar\u0131n\u0131n, yevmiye\/kebir beratlar\u0131n\u0131n ve G\u0130B onayl\u0131 yevmiye\/kebir beratlar\u0131n\u0131n i\u00e7inde tutuldu\u011fu dizin yap\u0131s\u0131n\u0131n ekran al\u0131nt\u0131lar\u0131 (Dizin yap\u0131s\u0131 standart a\u011fa\u00e7 yap\u0131s\u0131nda olmal\u0131d\u0131r ilgili ay\u0131n paketleri bir klas\u00f6rde, t\u00fcm aylar\u0131n toplam\u0131 y\u0131l klas\u00f6r\u00fcnde ve y\u0131llar\u0131n hepsi de ayn\u0131 klas\u00f6rde olacak \u015fekilde bilgisayar\u0131n yerel depolamas\u0131nda saklanmal\u0131. XML dosyalar\u0131n\u0131 m\u00fckellefin\/denetim eleman\u0131n\u0131n d\u00fczg\u00fcn g\u00f6r\u00fcnt\u00fcleyebilmesi i\u00e7in XSLT dosyalar\u0131 da ilgili ay dizinlerine konulmal\u0131. Dizin yap\u0131s\u0131 \u2026.<b> \/VKN\/YIL\/AY\/ alt\u0131nda Y-K dosyalar\u0131 [defterler], YB-KB dosyalar\u0131 [defter beratlar\u0131], GIB-YB ile GIB-KB dosyalar\u0131 [GIB onayl\u0131 defter beratlar\u0131] ve XSLT dosyas\u0131 <\/b> \u015feklinde olmal\u0131d\u0131r \u201d<\/p>\n<p>Muhafaza edilmesi gereken dosyalar hem Yevmiye Defteri hem de B\u00fcy\u00fck Deftere ait olu\u015fturulan defter, berat ve G\u0130B imzal\u0131 beratlard\u0131r. Bu dosyalar\u0131n hepsi bir arada G\u0130B\u2019in yukar\u0131da belirtti\u011fi dizin yap\u0131s\u0131nda e-Defter kullan\u0131c\u0131s\u0131n\u0131n kendi bilgi i\u015flem sisteminde ve g\u00fcvenli bir ortamda saklanmal\u0131d\u0131r. Dizin yap\u0131s\u0131 konusuyla ilgili uyumluluk onay\u0131 alan yaz\u0131l\u0131m firmalar\u0131, e-Defter m\u00fc\u015fterilerini y\u00f6nlendirmekle sorumludur.<\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>35.<\/b><\/big> Bo\u015f defter hangi \u015fartlarda olu\u015fturulur? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> e-Defter uygulamas\u0131nda par\u00e7al\u0131 defter olu\u015fturmak m\u00fcmk\u00fcnd\u00fcr. Bu par\u00e7al\u0131 defterlerin, herhangi birinde, olu\u015fturulan tarih aral\u0131\u011f\u0131nda hi\u00e7bir muhasebe kayd\u0131n\u0131n olmamas\u0131 durumunda, o defter par\u00e7as\u0131n\u0131n da bo\u015f defter olarak olu\u015fturulmas\u0131 ve berat\u0131n\u0131n G\u0130B e-Defter uygulamas\u0131na iletilmesi gerekmektedir. Bunun amac\u0131 bir aya ait tarih b\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fc korumakt\u0131r. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>36.<\/b><\/big> Elektronik defterlerde ayl\u0131k devir bakiyeleri var m\u0131d\u0131r? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Hay\u0131r. Elektronik defterlerde, ayl\u0131k devir ve bakiye bilgileri bulunmamaktad\u0131r. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>37.<\/b><\/big> Web Servisi test etmek i\u00e7in neler gereklidir? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na (G\u0130B) elektronik defterlere ait berat iletmede, G\u0130B e-Defter uygulamas\u0131 d\u0131\u015f\u0131nda bir di\u011fer y\u00f6ntem webservistir. Ancak webservisi test etme ve canl\u0131 ortamda kullanman\u0131n \u00f6n ko\u015fulu program\u0131 i\u00e7in G\u0130B\u2019den uyumluluk onay\u0131 alm\u0131\u015f bir firma olmakt\u0131r. Bunun haricinde e-Defter kullan\u0131c\u0131lar\u0131n\u0131n veya uyumlu yaz\u0131l\u0131m i\u00e7in ba\u015fvurmam\u0131\u015f veya da ba\u015fvurup onay almam\u0131\u015f firmalar\u0131n webservisi test etme veya kullanma gibi imkanlar\u0131 bulunmamaktad\u0131r. <\/span><\/span><\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>38. <\/b><\/big> Kontrol Numaras\u0131 (XBRL kar\u015f\u0131l\u0131\u011f\u0131 Uniqueid) nedir? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Kontrol numaras\u0131, birbirinden ayr\u0131 olarak olu\u015fturulan defter dosyalar\u0131n\u0131n m\u00fcteselsilli\u011fini ve birbirleri ile ba\u011flanabilmelerini sa\u011flamaya y\u00f6nelik bir numarad\u0131r. 3 haneli harf grubunu ifade eden dok\u00fcman kodu ile 12 haneli numaran\u0131n birle\u015fiminden meydana gelen uniqueID bu elemana yaz\u0131lacakt\u0131r. 12 haneli numaran\u0131n ilk 4 hanesi dok\u00fcman\u0131n d\u00fczenlendi\u011fi takvim y\u0131l\u0131n\u0131 sonra gelen 2 hane defterin ait oldu\u011fu ay\u0131, kalan 6 hane ise m\u00fcteselsil numaray\u0131 ifade etmektedir. 3 haneli dok\u00fcman koduna, yevmiye defteri i\u00e7in \u201cYEV\u201d, b\u00fcy\u00fck defter i\u00e7in \u201cKEB\u201d yaz\u0131lacakt\u0131r. Dok\u00fcman\u0131 d\u00fczenleyen b\u00fcnyesinde ayn\u0131 uniqueID birden fazla kullan\u0131lamaz.<br \/>\n<img decoding=\"async\" src=\"http:\/\/www.edefter.gov.tr\/images\/uniqueid.jpg\" \/><\/span><\/span><\/p>\n<p><b>\u00d6rnek g\u00f6sterimler:<\/b><br \/>\n&lt;gl-cor:uniqueidcontextref=&#8221;journal_context&#8221;&gt;YEV201101000001&lt;\/gl-cor:uniqueidcontextref=&#8221;journal_context&#8221;&gt;<br \/>\n(Ocak ay\u0131na ait tek par\u00e7a defterin uniqueid \u00f6rne\u011fi)<\/p>\n<p>&lt;gl-cor:uniqueidcontextref=&#8221;journal_context&#8221;&gt;YEV201102000002&lt;\/gl-cor:uniqueidcontextref=&#8221;journal_context&#8221;&gt;<br \/>\n&lt;gl-cor:uniqueidcontextref=&#8221;journal_context&#8221;&gt;YEV201102000003&lt;\/gl-cor:uniqueidcontextref=&#8221;journal_context&#8221;&gt;<br \/>\n(\u015eubat ay\u0131na ait iki par\u00e7a deftere ait uniqueid \u00f6rne\u011fi)<\/p>\n<p>&lt;gl-cor:uniqueidcontextref=&#8221;journal_context&#8221;&gt;YEV201103000004&lt;\/gl-cor:uniqueidcontextref=&#8221;journal_context&#8221;&gt;<br \/>\n(Mart ay\u0131na ait iki par\u00e7a deftere ait uniqueid \u00f6rne\u011fi)<\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>39.<\/b><\/big> Par\u00e7al\u0131 defter nedir? Bir par\u00e7an\u0131n boyutu maksimum ka\u00e7 megabayt olmal\u0131d\u0131r? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Elektronik defterler, ayl\u0131k d\u00f6nemler itibariyle olu\u015fturulur. Olu\u015fturulan elektronik defterlerin g\u00f6r\u00fcnt\u00fclenebilmesi ve do\u011frulanabilmesi i\u00e7in teknik boyut s\u0131n\u0131r\u0131 bulunmaktad\u0131r. Bir aya ait defterin s\u0131k\u0131\u015ft\u0131r\u0131lmam\u0131\u015f (paketlenmemi\u015f) maksimum boyutu 200 MB olmal\u0131d\u0131r. Bu teknik boyut s\u0131n\u0131r\u0131 nedeniyle ayl\u0131k olarak olu\u015fturulacak bir defterin, birden fazla XML dosya olarak olu\u015fturulmas\u0131 gerekebilir. Bu \u015fekilde olu\u015fturulacak dosyalar\u0131n her birine \u201c defter par\u00e7as\u0131\u201d ad\u0131 verilmektedir. 200 MB\u2019l\u0131k teknik boyut s\u0131n\u0131r\u0131, defterlerin do\u011frulanmas\u0131 ve g\u00f6r\u00fcnt\u00fclenmesi i\u00e7in kullan\u0131lacak donan\u0131mlar\u0131n optimum \u00f6zellikleri dikkate al\u0131narak tespit edilmi\u015ftir. Bu teknik boyut s\u0131n\u0131r\u0131 e-defter paketi i\u00e7erisinde yer alan teknik k\u0131lavuzlarda a\u00e7\u0131klanm\u0131\u015f olup, uyumlu yaz\u0131l\u0131mlar taraf\u0131ndan da bu boyut kontrolleri yap\u0131lmas\u0131 zorunludur.<\/span><\/span><\/p>\n<p>Dikkat edilmesi gereken husus, m\u00fckelleflerin olu\u015fturduklar\u0131 elektronik defterlerinin g\u00f6r\u00fcnt\u00fclenmesinden ve ibraz\u0131ndan sorumlu oldu\u011fudur. Dolay\u0131s\u0131yla kendi bilgi i\u015flem sistemlerini de g\u00f6z \u00f6n\u00fcnde bulundurarak, <u><b>200 MB\u2019\u0131 a\u015fmayacak<\/b><\/u> \u015fekilde, defterlerinin g\u00f6r\u00fcnt\u00fclenebildi\u011fi ergonomik boyutu tespit edip, elektronik defter olu\u015fturabilirler.<\/li>\n<li data-lists-item=\"\">\n<h4 class=\"sprocket-lists-title padding\" data-lists-toggler=\"\"><big><b>40.<\/b><\/big> e-Defter uygulamas\u0131nda teknik sorular\u0131m\u0131 nereye iletmeliyim? <!--<span class=\"indicator\"><span>+<\/span><\/span>--><\/h4>\n<p><span class=\"sprocket-lists-item\" data-lists-content=\"\"><span class=\"sprocket-padding\"> Teknik sorular\u0131n\u0131z i\u00e7in <a href=\"http:\/\/forum.efatura.gov.tr\/view_all_bug_page.php\"> http:\/\/forum.efatura.gov.tr\/ <\/a> linkindeki forum sitesinden sorular\u0131n\u0131z\u0131 iletebilirsiniz. Ancak e-Defter Forumunda muhasebe kay\u0131tlar\u0131na ili\u015fkin mevzuat sorular\u0131na cevap verilmemektedir. Bu t\u00fcr sorular i\u00e7in Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n Vergi \u0130leti\u015fim Merkezi (V\u0130MER) ile irtibata ge\u00e7ilmelidir. <\/span><\/span><\/li>\n<\/ul>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"slide-text-bg2\">\n<h3>1. e-Defter nedir? \u015eekil h\u00fck\u00fcmlerinden ba\u011f\u0131ms\u0131z olarak Vergi Usul Kanununa ve\/veya T\u00fcrk Ticaret Kanununa g\u00f6re tutulmas\u0131 zorunlu olan defterlerde yer<\/h3>\n<\/div>\n<div class=\"flex-btn-div\"><a href=\"https:\/\/www.elvantulum.com.tr\/?page_id=244\" class=\"btn1 flex-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/div>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-244","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.elvantulum.com.tr\/index.php?rest_route=\/wp\/v2\/pages\/244","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.elvantulum.com.tr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.elvantulum.com.tr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.elvantulum.com.tr\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.elvantulum.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=244"}],"version-history":[{"count":1,"href":"https:\/\/www.elvantulum.com.tr\/index.php?rest_route=\/wp\/v2\/pages\/244\/revisions"}],"predecessor-version":[{"id":506,"href":"https:\/\/www.elvantulum.com.tr\/index.php?rest_route=\/wp\/v2\/pages\/244\/revisions\/506"}],"wp:attachment":[{"href":"https:\/\/www.elvantulum.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}