{"id":10021,"date":"2025-04-18T15:10:37","date_gmt":"2025-04-18T12:10:37","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=10021"},"modified":"2025-04-18T15:10:41","modified_gmt":"2025-04-18T12:10:41","slug":"yevmiye-defteri-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/yevmiye-defteri-nedir\/","title":{"rendered":"Yevmiye Defteri Nedir? Nas\u0131l Doldurulur?"},"content":{"rendered":"\n<p>Finansal kay\u0131tlar\u0131n do\u011fru ve d\u00fczenli tutulmas\u0131 i\u015fletmelerin mali durumlar\u0131n\u0131 sa\u011fl\u0131kl\u0131 bir \u015fekilde y\u00f6netebilmeleri i\u00e7in kritik bir gerekliliktir. Defterler sayesinde muhasebe kay\u0131tlar\u0131n\u0131n do\u011fru ve eksiksiz tutulabilmesi ayn\u0131 zamanda denetimlerde \u015feffafl\u0131\u011f\u0131n yans\u0131t\u0131lmas\u0131na yard\u0131mc\u0131 oluyor. Yevmiye defteri hem i\u015fletmenin hem resm\u00ee makamlar\u0131n t\u00fcm muhasebe i\u015flemlerine vak\u0131f olabilmesini sa\u011flayan muhasebe kay\u0131tlar\u0131ndan biri. Bu defter sayesinde finansal hareketleri sistematik \u015fekilde kay\u0131t alt\u0131na alabilmek m\u00fcmk\u00fcn. Peki, yevmiye defteri tam olarak nedir? Yevmiye defterinin ne oldu\u011fu, nas\u0131l tutuldu\u011fu ve yevmiye defteri hakk\u0131nda en s\u0131k sorulan sorular\u0131n yan\u0131tlar\u0131na yaz\u0131m\u0131zdan ula\u015fabilirsiniz.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/yevmiye-defteri-nedir\/#Yevmiye_Defteri_Nedir\" >Yevmiye Defteri Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/yevmiye-defteri-nedir\/#Yevmiye_Defterinin_Ozellikleri_Nelerdir\" >Yevmiye Defterinin \u00d6zellikleri Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/yevmiye-defteri-nedir\/#Yevmiye_Defteri_Nasil_Tutulur\" >Yevmiye Defteri Nas\u0131l Tutulur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/yevmiye-defteri-nedir\/#Yevmiye_Defteri_Ornegi\" >Yevmiye Defteri \u00d6rne\u011fi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/yevmiye-defteri-nedir\/#Sirketinizin_Muhasebe_Islemlerini_Mukellef_ile_Kolayca_Yonetin\" >\u015eirketinizin Muhasebe \u0130\u015flemlerini M\u00fckellef ile Kolayca Y\u00f6netin!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/yevmiye-defteri-nedir\/#Sikca_Sorulan_Sorular\" >S\u0131k\u00e7a Sorulan Sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/yevmiye-defteri-nedir\/#Yevmiye_Defterinin_Kapanis_Tasdiki_Ne_Zaman_Yapilir\" >Yevmiye Defterinin Kapan\u0131\u015f Tasdiki Ne Zaman Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/yevmiye-defteri-nedir\/#Yevmiye_Defteri_Kaybolursa_Ne_Olur\" >Yevmiye Defteri Kaybolursa Ne Olur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/yevmiye-defteri-nedir\/#Yevmiye_Defterini_Tasdik_Ettirmemenin_Cezasi_Nedir\" >Yevmiye Defterini Tasdik Ettirmemenin Cezas\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/yevmiye-defteri-nedir\/#Yevmiye_Defterinin_Saklanma_Suresi_Kac_Yildir\" >Yevmiye Defterinin Saklanma S\u00fcresi Ka\u00e7 Y\u0131ld\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/yevmiye-defteri-nedir\/#Yevmiye_Defterine_Hatali_Bilgi_Girilmesi_Durumunda_Ne_Yapilir\" >Yevmiye Defterine Hatal\u0131 Bilgi Girilmesi Durumunda Ne Yap\u0131l\u0131r?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yevmiye_Defteri_Nedir\"><\/span>Yevmiye Defteri Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yevmiye defteri, kay\u0131t alt\u0131na al\u0131nmas\u0131 gereken i\u015flemlerin belge g\u00f6stermek suretiyle tarih s\u0131ras\u0131na g\u00f6re ve maddeler h\u00e2linde d\u00fczenli olarak yaz\u0131ld\u0131\u011f\u0131 defterdir. Yevmiye kelime anlam\u0131 itibar\u0131yla bak\u0131ld\u0131\u011f\u0131nda g\u00fcnl\u00fck i\u015flemleri ifade eder. \u0130\u015fletmelerin g\u00fcnl\u00fck mali olaylar\u0131n\u0131 kaydedip s\u0131n\u0131fland\u0131rd\u0131\u011f\u0131 <a href=\"https:\/\/mukellef.co\/blog\/muhasebe-defter-turleri\/\">muhasebe defterleri<\/a> t\u00fcr\u00fcnden biri yevmiye defteridir.\u00a0<\/p>\n\n\n\n<p>Elektronik muhasebe i\u015flemlerinin giderek yayg\u0131nla\u015fmas\u0131n\u0131n bir sonucu olarak yevmiye defteri gibi manuel kay\u0131t sistemlerinin kullan\u0131m\u0131 giderek azalm\u0131\u015ft\u0131r. Ancak yine de pek \u00e7ok i\u015fletme taraf\u0131ndan kullan\u0131lmaya devam edilmektedir. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (<a href=\"https:\/\/www.gib.gov.tr\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">G\u0130B<\/a>) taraf\u0131ndan format ve standartlar\u0131 duyurulan defterler e-defter olarak kullan\u0131labilmektedir. Yevmiye defteri de bunlar\u0131n aras\u0131nda yer al\u0131r.<\/p>\n\n\n\n<p>\u0130\u015fletmenin ba\u015flang\u0131\u00e7 tarihinden itibaren g\u00fcnl\u00fck olarak tutulan yevmiye defteri, mali hareketlerin an\u0131nda kaydedilmesini sa\u011flar. Bu defterdeki kay\u0131tlar kullan\u0131larak di\u011fer muhasebe belgeleri ve finansal tablolar olu\u015fturulabilir. Ger\u00e7ek ya da t\u00fczel ki\u015fi olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n her tacirin yevmiye defteri tutmas\u0131 zorunludur.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yevmiye_Defterinin_Ozellikleri_Nelerdir\"><\/span>Yevmiye Defterinin \u00d6zellikleri Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yevmiye defteri ciltli ve zincirleme s\u0131ra numaral\u0131 sayfalardan olu\u015fur. Vergi kanunlar\u0131na uygun olmas\u0131 \u015fart\u0131yla m\u00fcteharrik yaprakl\u0131 defterler de yevmiye defteri olarak kullan\u0131labilir. M\u00fcteharrik yaprakl\u0131 yevmiye defteri kullananlar bir y\u0131l i\u00e7inde kullanacaklar\u0131 (tahmin\u00ee) say\u0131da sayfay\u0131 Ticari Defterlere \u0130li\u015fkin Tebli\u011f&#8217;e g\u00f6re onaylatmal\u0131d\u0131r. Onayl\u0131 yapraklar\u0131n bitmesi durumunda yeni yapraklar kullan\u0131lmaya ba\u015flanmadan \u00f6nce bunlar\u0131n da onaylat\u0131lmas\u0131 gerekir. Yeni sayfalar\u0131n numaralar\u0131 onayl\u0131 yapraklar\u0131 takiben zincirleme \u015fekilde devam etmelidir. Tasdik makam\u0131 ilave edilen yapraklar\u0131n say\u0131s\u0131n\u0131 ilk onay\u0131n alt\u0131na kaydeder.<\/p>\n\n\n\n<p>Yevmiye defterinin temel \u00f6zellikleri \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130\u015fletmenin yapt\u0131\u011f\u0131 ticari i\u015flemlerin tamam\u0131 yaz\u0131l\u0131 olarak ve tarih s\u0131ras\u0131na g\u00f6re tutulur.\u00a0<\/li>\n\n\n\n<li>\u0130\u015fletmenin ad\u0131, vergi numaras\u0131, adresi ve benzeri temel bilgileri i\u00e7erir.<\/li>\n\n\n\n<li>Yevmiye defterine \u00f6deme, tahsilat, al\u0131\u015fveri\u015f gibi her t\u00fcrl\u00fc ticari i\u015flem kaydedilebilir.<\/li>\n\n\n\n<li>Yap\u0131lan i\u015flemlerin tamam\u0131 numaraland\u0131r\u0131l\u0131r. Her i\u015flemin ayr\u0131 bir numaras\u0131 olmas\u0131 gerekir.<\/li>\n\n\n\n<li>Denetimler i\u00e7in referans kayna\u011f\u0131 olarak kullan\u0131l\u0131r.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"684\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/yevmiye-defteri-nasil-tutulur-1024x684.jpg\" alt=\"yevmiye defteri nas\u0131l tutulur\" class=\"wp-image-10034\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/yevmiye-defteri-nasil-tutulur-1024x684.jpg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/yevmiye-defteri-nasil-tutulur-300x200.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/yevmiye-defteri-nasil-tutulur-768x513.jpg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/yevmiye-defteri-nasil-tutulur-1536x1026.jpg 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/yevmiye-defteri-nasil-tutulur.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yevmiye_Defteri_Nasil_Tutulur\"><\/span>Yevmiye Defteri Nas\u0131l Tutulur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yevmiye defterinin dili T\u00fcrk\u00e7e olmal\u0131 ve para birimi olarak T\u00fcrk liras\u0131 kullan\u0131lmal\u0131d\u0131r. K\u0131saltma, rakam, sembol ve harf kullan\u0131lmas\u0131 durumunda bunlar\u0131n anlamlar\u0131n\u0131n a\u00e7\u0131k\u00e7a belirtilmesi gerekir.&nbsp;<\/p>\n\n\n\n<p>Yevmiye defterinin nas\u0131l tutulaca\u011f\u0131 maddeler h\u00e2linde ele al\u0131nabilir:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00d6ncelikle uygun bir defterin se\u00e7ilmesi gerekir. Sayfalar numaraland\u0131r\u0131l\u0131p g\u00fcnlere g\u00f6re b\u00f6l\u00fcmlendirilmi\u015f olmal\u0131 ve bu b\u00f6l\u00fcmler aras\u0131nda yeterli bo\u015fluklar bulunmal\u0131d\u0131r.<\/li>\n\n\n\n<li>Defteri tutmaya ba\u015flamadan \u00f6nce i\u015fletmenin ba\u015flang\u0131\u00e7 tarihi belirlenir. Bu, i\u015fletmenin mali hareketlerinin kaydedilmeye ba\u015fland\u0131\u011f\u0131n\u0131 tarihi g\u00f6stermektedir.<\/li>\n\n\n\n<li>Bir sonraki ad\u0131m i\u015fletmenin kullanaca\u011f\u0131 hesaplar\u0131 ve bu hesaplar\u0131n numaralar\u0131n\u0131 i\u00e7eren bir hesap plan\u0131 olu\u015fturmakt\u0131r.\u00a0<\/li>\n\n\n\n<li>Finansal i\u015flemler g\u00fcnlere g\u00f6re s\u0131ralanarak deftere kaydedilir. Daha \u00f6nce de belirtti\u011fimiz gibi g\u00fcnl\u00fck olarak yap\u0131lan t\u00fcm finansal i\u015flemlerin kaydedilmesi gerekir. Kay\u0131tlar\u0131n ba\u015f\u0131nda tarih, miktar, a\u00e7\u0131klama ve ilgi hesap numaralar\u0131 yer al\u0131r.\u00a0<\/li>\n\n\n\n<li>Yevmiye kay\u0131tlar\u0131 mali hareketlerin detaylar\u0131n\u0131 i\u00e7eren, yevmiye kayd\u0131n\u0131n temelini olu\u015fturan muhasebe fi\u015flerinin \u00fczerinde doldurulur.\u00a0<\/li>\n\n\n\n<li>Alacak ve bor\u00e7 hesaplar\u0131n\u0131n ayr\u0131 s\u00fctunlarda tutulmas\u0131 gerekir. B\u00f6ylece i\u015fletmenin alacakl\u0131lar\u0131 ve bor\u00e7lular\u0131 g\u00f6r\u00fcl\u00fcr.<\/li>\n\n\n\n<li>Mali tablolar\u0131n do\u011frulu\u011funu sa\u011flamak, teyit etmek i\u00e7in belirli bir d\u00f6nemin sonunda kontroller ger\u00e7ekle\u015ftirilir.\u00a0<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yevmiye_Defteri_Ornegi\"><\/span>Yevmiye Defteri \u00d6rne\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yevmiye defteri \u00f6rneklerinde mutlaka bulunmas\u0131 gereken birtak\u0131m bilgiler vard\u0131r. Bunlar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tarih,<\/li>\n\n\n\n<li>Fi\u015f numaras\u0131,<\/li>\n\n\n\n<li>Fi\u015f tipi,<\/li>\n\n\n\n<li>Yevmiye numaras\u0131,<\/li>\n\n\n\n<li>Hesap numaras\u0131,<\/li>\n\n\n\n<li>Hesap ad\u0131,<\/li>\n\n\n\n<li>A\u00e7\u0131klama,<\/li>\n\n\n\n<li>Bor\u00e7 tutar\u0131,<\/li>\n\n\n\n<li>Alacak tutar\u0131.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirketinizin_Muhasebe_Islemlerini_Mukellef_ile_Kolayca_Yonetin\"><\/span>\u015eirketinizin Muhasebe \u0130\u015flemlerini M\u00fckellef ile Kolayca Y\u00f6netin!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eirket kurmak ve \u015firketi y\u00f6netmek M\u00fckellef ile \u00e7ok daha kolay! T\u00fcrkiye&#8217;de veya farkl\u0131 bir \u00fclkede yaln\u0131zca internet ba\u011flant\u0131s\u0131n\u0131 kullanarak \u015firket kurabilir, mevcut \u015firketinizi b\u00fcy\u00fctebilir ve \u015firketinizin y\u00f6netimini kolayca yapabilirsiniz. Muhasebe i\u015flemlerinizi ger\u00e7ekle\u015ftirmek, vergilerinizi y\u00f6netmek i\u00e7in alan\u0131nda profesyonel ekimizden destek alabilirsiniz.<\/p>\n\n\n\n<p>M\u00fckellef&#8217;ten alaca\u011f\u0131n\u0131z <a href=\"https:\/\/mukellef.co\/tr\/online-muhasebe\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Online Muhasebe<\/a> hizmeti sayesinde fatura d\u00fczenlemeden fi\u015f y\u00fcklemeye, fi\u015f y\u00fcklemeden \u015firketinize \u00f6zel \u00f6n muhasebe eleman\u0131na kadar gereksinim duydu\u011funuz t\u00fcm muhasebe i\u015flemlerini uygulamam\u0131z \u00fczerinden pratik, h\u0131zl\u0131 ve g\u00fcvenli \u015fekilde yapabilirsiniz. \u015eirketinizin tutmak zorunda oldu\u011fu t\u00fcm defterleri, \u00f6demesi gereken vergileri ve \u00e7ok daha fazlas\u0131n\u0131 diledi\u011finiz yerden y\u00f6netebilirsiniz. Hemen <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye olun<\/a>, sizi arayal\u0131m.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<span class=\"hs-cta-node hs-cta-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" id=\"ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, 'ac2da2e8-ee26-4a10-9b21-da30e6f43bf6', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sikca_Sorulan_Sorular\"><\/span>S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yevmiye defteri hakk\u0131nda s\u0131k\u00e7a sorulan sorulara buradan ula\u015fabilirsiniz.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1744974222898\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Yevmiye_Defterinin_Kapanis_Tasdiki_Ne_Zaman_Yapilir\"><\/span>Yevmiye Defterinin Kapan\u0131\u015f Tasdiki Ne Zaman Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yevmiye defterinin kapan\u0131\u015f onay\u0131 Ticari Defterlere \u0130li\u015fkin Tebli\u011f&#8217;de belirtilmi\u015ftir. Buna g\u00f6re yevmiye defteri izleyen hesap d\u00f6neminin alt\u0131nc\u0131 ay\u0131n\u0131n sonunda notere ibraz edilir. Noter taraf\u0131ndan son kayd\u0131n alt\u0131na &#8220;G\u00f6r\u00fclm\u00fc\u015ft\u00fcr.&#8221; ibaresi yaz\u0131larak m\u00fch\u00fcr ve imzayla onaylan\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1744975515820\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Yevmiye_Defteri_Kaybolursa_Ne_Olur\"><\/span>Yevmiye Defteri Kaybolursa Ne Olur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Saklanmas\u0131 gereken defterlerin yang\u0131n, su basmas\u0131, deprem gibi do\u011fal afetler veya h\u0131rs\u0131zl\u0131k sebebiyle kaybolmas\u0131, yok olmas\u0131 veya elden \u00e7\u0131kmas\u0131 gibi durumlarda tacir, defterlerin kayboldu\u011funu \u00f6\u011frendi\u011fi tarihten itibaren 30 g\u00fcn i\u00e7inde ticari i\u015fletmesinin bulundu\u011fu yerdeki yetkili mahkemeye ba\u015fvurarak kendisine bir &#8220;zayi belgesi&#8221; verilmesini istemelidir. B\u00f6ylelikle ilgili defterin ibraz edilememesi sonucunda do\u011facak sorumluluklar\u0131 &#8220;zayi belgesi&#8221; ile ortadan kald\u0131r\u0131labilir. Burada \u00f6nemli olan tacirin kusurundan kaynaklanan bir durumun olmamas\u0131, al\u0131nan tedbirlere ra\u011fmen olay\u0131n ger\u00e7ekle\u015fmi\u015f olmas\u0131d\u0131r.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1744975529052\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Yevmiye_Defterini_Tasdik_Ettirmemenin_Cezasi_Nedir\"><\/span>Yevmiye Defterini Tasdik Ettirmemenin Cezas\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Defter tasdiklerinin kanunda belirlenen s\u00fcreler i\u00e7erisinde yap\u0131lmas\u0131 gerekir. Defter tasdiklerini bu s\u00fcre zarf\u0131nda yapmayan m\u00fckelleflere birinci derece usuls\u00fczl\u00fck cezas\u0131 verilir. 2025 y\u0131l\u0131nda bu cezalar; sermaye \u015firketleri i\u00e7in \u20ba28.000, sermaye \u015firketi d\u0131\u015f\u0131nda kalan ve bilan\u00e7o esas\u0131na g\u00f6re defter tutanlar i\u00e7in \u20ba14.000, i\u015fletme esas\u0131na g\u00f6re defter tutanlar i\u00e7inse \u20ba7.000&#8217;d\u0131r.\u00a0Defter tasdiklerini kanuni s\u00fcrelerinde tamamlamam\u0131\u015f m\u00fckelleflerin 2025 y\u0131l\u0131nda \u00f6demeleri gereken ikinci dereceden usuls\u00fczl\u00fck cezalar\u0131; sermaye \u015firketleri i\u00e7in \u20ba14.000, sermaye \u015firketi d\u0131\u015f\u0131nda kalan ve bilan\u00e7o esas\u0131na g\u00f6re defter tutanlar i\u00e7in \u20ba7.000, i\u015fletme esas\u0131na g\u00f6re defter tutanlar i\u00e7inse \u20ba5.000&#8217;d\u0131r.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1744975551303\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Yevmiye_Defterinin_Saklanma_Suresi_Kac_Yildir\"><\/span>Yevmiye Defterinin Saklanma S\u00fcresi Ka\u00e7 Y\u0131ld\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>T\u00fcrk Ticaret Kanunu&#8217;na g\u00f6re defter ve belgelerin saklanmas\u0131 gereken s\u00fcre 10 y\u0131ld\u0131r. A\u00e7\u0131labilecek ticari davalarda delil olarak kullan\u0131labilmeleri i\u00e7in defterlerin varl\u0131\u011f\u0131 son derece \u00f6nemlidir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1744975810459\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Yevmiye_Defterine_Hatali_Bilgi_Girilmesi_Durumunda_Ne_Yapilir\"><\/span>Yevmiye Defterine Hatal\u0131 Bilgi Girilmesi Durumunda Ne Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yevmiye defterinde yap\u0131lan yanl\u0131\u015flar yaln\u0131zca muhasebe kaidelerine g\u00f6re d\u00fczeltilebilir. Bir yaz\u0131m veya kay\u0131t \u00f6nceki i\u00e7eri\u011fi belirlenemeyecek \u015fekilde de\u011fi\u015ftirilemez. Kay\u0131t s\u0131ras\u0131nda m\u0131 yoksa daha sonra m\u0131 yap\u0131ld\u0131\u011f\u0131 belli olmayan de\u011fi\u015ftirmeler yasakt\u0131r. Eski kay\u0131tlar\u0131n karalanmas\u0131, kapat\u0131lmas\u0131, herhangi bir ara\u00e7la silinmesi s\u00f6z konusu de\u011fildir. Ayn\u0131 \u015fekilde hatal\u0131 olan sayfan\u0131n kopar\u0131lmas\u0131 da m\u00fcmk\u00fcn de\u011fildir. Hatal\u0131 bilgiler g\u00f6r\u00fclecek, okunacak, ne oldu\u011fu anla\u015f\u0131lacak bi\u00e7imde temiz \u015fekilde \u00e7izilir.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p><strong>Yararlan\u0131lan Kaynaklar<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/f4b97004-e136-4fce-9620-1bd1760fb26d\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/f4b97004-e136-4fce-9620-1bd1760fb26d<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.edefter.gov.tr\/sss.html\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.edefter.gov.tr\/sss.html<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/File\/GeneratePdf?mevzuatNo=16859&amp;mevzuatTur=Teblig&amp;mevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/File\/GeneratePdf?mevzuatNo=16859&amp;mevzuatTur=Teblig&amp;mevzuatTertip=5<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.6102.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.6102.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/47017946-9385-4c2a-8503-4cb91e26d8bc\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/47017946-9385-4c2a-8503-4cb91e26d8bc<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.siviltoplum.gov.tr\/ankara\/tutulacak-defterler-ve-uyulacak-esaslar\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.siviltoplum.gov.tr\/ankara\/tutulacak-defterler-ve-uyulacak-esaslar<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Finansal kay\u0131tlar\u0131n do\u011fru ve d\u00fczenli tutulmas\u0131 i\u015fletmelerin mali durumlar\u0131n\u0131 sa\u011fl\u0131kl\u0131 bir \u015fekilde y\u00f6netebilmeleri i\u00e7in kritik bir gerekliliktir. Defterler sayesinde muhasebe kay\u0131tlar\u0131n\u0131n do\u011fru ve eksiksiz tutulabilmesi ayn\u0131 zamanda denetimlerde \u015feffafl\u0131\u011f\u0131n yans\u0131t\u0131lmas\u0131na yard\u0131mc\u0131 oluyor. Yevmiye defteri hem i\u015fletmenin hem resm\u00ee makamlar\u0131n t\u00fcm muhasebe i\u015flemlerine vak\u0131f olabilmesini sa\u011flayan muhasebe kay\u0131tlar\u0131ndan biri. Bu defter sayesinde finansal hareketleri sistematik \u015fekilde &#8230;<\/p>\n","protected":false},"author":29,"featured_media":10033,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1804],"tags":[],"class_list":["post-10021","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-muhasebe"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10021","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=10021"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10021\/revisions"}],"predecessor-version":[{"id":10035,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10021\/revisions\/10035"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/10033"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=10021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=10021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=10021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}