2020 y\u0131l\u0131nda mali anlamda \u00f6nemli de\u011fi\u015fiklikler ya\u015fanaca\u011f\u0131n\u0131 belirten Serbest Muhasebeci Mali M\u00fc\u015favir Emre \u00d6zer\u00e7en, e-d\u00f6n\u00fc\u015f\u00fcm uygulamalar\u0131n\u0131n \u00e7er\u00e7evesinin geni\u015fleyece\u011fine dikkat \u00e7ekti.<\/p>\n
Serbest Muhasebeci Mali M\u00fc\u015favir Emre \u00d6zer\u00e7en, 2018 y\u0131l\u0131 br\u00fct sat\u0131\u015f has\u0131latlar\u0131 10 Milyon TL ve \u00fczeri olan firmalar\u0131n 1 Ocak 2020 tarihi itibariyle e-fatura-ar\u015fiv fatura ve e-defter uygulamalar\u0131na birlikte ge\u00e7i\u015f yapmak zorunda olduklar\u0131n\u0131 s\u00f6yledi.<\/p>\n
Emre \u00d6zer\u00e7en, “2018 veya izleyen hesap d\u00f6nemleri br\u00fct sat\u0131\u015f has\u0131lat\u0131 5 milyon TL ve \u00fczeri olan m\u00fckellefler 01 Temmuz 2020 tarihine kadar e-fatura ve e-ar\u015fiv fatura uygulamalar\u0131na 01 Ocak 2021 tarihi itibariyle de e-defter uygulamalar\u0131na ge\u00e7i\u015f yapmak zorundalar. Bu arada elektronik belge uygulamalar\u0131na ili\u015fkin hizmetler Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan m\u00fckelleflere \u00fccretsiz olarak sunulacak. Bunun yan\u0131 s\u0131ra, dileyen m\u00fckellefler bu hizmeti \u00f6zel entegrat\u00f6rlerin bilgi i\u015flem sistemi vas\u0131tas\u0131yla temin edebilme imkan\u0131na sahip olacaklar” dedi.<\/p>\n
\u00d6zer\u00e7en, “E-fatura, e-ar\u015fiv fatura uygulamalar\u0131na kay\u0131tl\u0131 olmayan m\u00fckellefler taraf\u0131ndan d\u00fczenlenecek faturalar ise vergiler dahil toplam tutar\u0131n\u0131n 30 bin TL\u2019yi (vergi m\u00fckelleflerine d\u00fczenleyenler a\u00e7\u0131s\u0131ndan 5 bin TL\u2019yi) a\u015fmas\u0131 halinde s\u00f6z konusu faturalar\u0131n 1 Ocak 2020 tarihinden itibaren \u00fccretsiz olarak sunulan e-belge d\u00fczenleme portal\u0131 \u00fczerinden e-ar\u015fiv fatura olarak d\u00fczenlenmesi zorunludur” diye konu\u015ftu.<\/p>\n
E-belge uygulamalar\u0131n\u0131n yaln\u0131zca e-fatura ve e-ar\u015fiv fatura ile s\u0131n\u0131rl\u0131 olmad\u0131\u011f\u0131n\u0131 hat\u0131rlatan Emre \u00d6zer\u00e7en, “E-irsaliye, e-m\u00fcstahsil makbuzu, e-serbest meslek makbuzu gibi belgeler de 2020 y\u0131l\u0131nda uygulamaya ge\u00e7ecek” dedi.<\/p>\n
Binek ara\u00e7 alacaklar\u0131n acele etmesini tavsiye eden Emre \u00d6zer\u00e7en, 2312 say\u0131l\u0131 kanun teklifinde binek ara\u00e7 al\u0131m\u0131nda \u00d6TV ve KDV\u2019nin kay\u0131tlara gider olarak intikal etmesine k\u0131s\u0131tlama gelmekte oldu\u011funu kaydetti.<\/p>\n
\u00d6zer\u00e7en, s\u00f6zlerine \u015f\u00f6yle devam etti: “D\u00fczenlemeyle 1 Ocak 2020 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemi gelir ve kazan\u00e7lar\u0131na uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girece\u011finden, bu tarihe kadar al\u0131nacak s\u0131f\u0131r binek otolar\u0131n \u00d6TV ve KDV\u2019si do\u011frudan gider yaz\u0131labilecektir. Bu sebeple binek otomobillerini yenileyecek \u015firketlerin ellerini \u00e7abuk tutmalar\u0131n\u0131 \u00f6neriyorum.”<\/p>\n","protected":false},"excerpt":{"rendered":"
2020 YILINDA MAL\u0130 ANLAMDA \u00d6NEML\u0130 DE\u011e\u0130\u015e\u0130KL\u0130KLER YA\u015eANACA\u011eINI BEL\u0130RTEN SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130R EMRE \u00d6ZER\u00c7EN, E-D\u00d6N\u00dc\u015e\u00dcM UYGULAMALARININ \u00c7ER\u00c7EVES\u0130N\u0130N GEN\u0130\u015eLEYECE\u011e\u0130NE D\u0130KKAT \u00c7EKT\u0130.<\/p>\n","protected":false},"author":1,"featured_media":233926,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1],"tags":[11539,58805,58806,57167,55950,6266],"class_list":["post-233925","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel","tag-11539","tag-e-donusum","tag-genisleyecek","tag-kapsami","tag-uygulamalarinin","tag-yilinda"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/www.tvturk.com\/wp-content\/uploads\/2019\/11\/2020-yilinda-e-donusum-uygulamalarinin-kapsami-genisleyecek_74998f5.jpg?fit=1000%2C668","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paKIfm-YQZ","_links":{"self":[{"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/posts\/233925","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/comments?post=233925"}],"version-history":[{"count":0,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/posts\/233925\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/media\/233926"}],"wp:attachment":[{"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/media?parent=233925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/categories?post=233925"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.tvturk.com\/index.php\/wp-json\/wp\/v2\/tags?post=233925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}