{"id":12061,"date":"2026-03-03T09:34:42","date_gmt":"2026-03-03T06:34:42","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=12061"},"modified":"2026-03-03T09:36:05","modified_gmt":"2026-03-03T06:36:05","slug":"basit-usulden-gercek-usule-gecis","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/basit-usulden-gercek-usule-gecis\/","title":{"rendered":"Basit Usulden Ger\u00e7ek Usule Ge\u00e7i\u015f Nedir? Nas\u0131l Yap\u0131l\u0131r?"},"content":{"rendered":"\n<p>Basit usul ve ger\u00e7ek usul vergilendirme y\u00f6ntemleri m\u00fckelleflerin i\u015f hacimlerine ve faaliyetlerine g\u00f6re farkl\u0131 y\u00fck\u00fcml\u00fcl\u00fckler getirir. 2026&#8217;n\u0131n ba\u015f\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren yeni d\u00fczenlemelerle birlikte basit usulden ger\u00e7ek usule ge\u00e7i\u015f bir\u00e7ok esnaf i\u00e7in zorunlu h\u00e2le geldi.&nbsp;Bu yaz\u0131da&nbsp;bu ge\u00e7i\u015f s\u00fcrecini, sa\u011flanmas\u0131 zorunlu&nbsp;olan&nbsp;\u015fartlar\u0131 ve yap\u0131lmas\u0131 gerekenleri ele al\u0131yoruz.<\/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\/basit-usulden-gercek-usule-gecis\/#Basit_Usul_Nedir\" >Basit Usul 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\/basit-usulden-gercek-usule-gecis\/#Gercek_Usul_Nedir\" >Ger\u00e7ek Usul Nedir?<\/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\/basit-usulden-gercek-usule-gecis\/#Basit_Usulden_Gercek_Usule_Gecis_Sartlari_Nelerdir\" >Basit Usulden Ger\u00e7ek Usule Ge\u00e7i\u015f \u015eartlar\u0131 Nelerdir?<\/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\/basit-usulden-gercek-usule-gecis\/#2026_Basit_Usulden_Gercek_Usule_Gecis_Hadleri\" >2026 Basit Usulden Ger\u00e7ek Usule Ge\u00e7i\u015f Hadleri<\/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\/basit-usulden-gercek-usule-gecis\/#Basit_Usulden_Gercek_Usule_Gecis_Nasil_Yapilir\" >Basit Usulden Ger\u00e7ek Usule Ge\u00e7i\u015f Nas\u0131l Yap\u0131l\u0131r?<\/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\/basit-usulden-gercek-usule-gecis\/#Basit_Usulden_Gercek_Usule_Gecis_Dilekcesi_Nasil_Yazilir\" >Basit Usulden Ger\u00e7ek Usule Ge\u00e7i\u015f Dilek\u00e7esi Nas\u0131l Yaz\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/basit-usulden-gercek-usule-gecis\/#Gercek_Usulden_Basit_Usule_Gecis_Mumkun_mu\" >Ger\u00e7ek Usulden Basit Usule Ge\u00e7i\u015f M\u00fcmk\u00fcn m\u00fc?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/basit-usulden-gercek-usule-gecis\/#Basit_Usulden_Gercek_Usule_Geciste_Neler_Degisir\" >Basit Usulden Ger\u00e7ek Usule Ge\u00e7i\u015fte Neler De\u011fi\u015fir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/basit-usulden-gercek-usule-gecis\/#Gercek_Usulden_Basit_Usule_Gecis_Dilekce_Ornegi\" >Ger\u00e7ek Usulden Basit Usule Ge\u00e7i\u015f Dilek\u00e7e \u00d6rne\u011fi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/basit-usulden-gercek-usule-gecis\/#Mukellef_ile_Finansal_Sureclerinizin_Yonetimi_Cok_Kolay\" >M\u00fckellef&nbsp;ile Finansal S\u00fcre\u00e7lerinizin Y\u00f6netimi \u00c7ok Kolay!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/basit-usulden-gercek-usule-gecis\/#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-12\" href=\"https:\/\/mukellef.co\/blog\/basit-usulden-gercek-usule-gecis\/#Basit_Usulden_Gercek_Usule_Gecmeme_Cezasi_Nedir\" >Basit Usulden Ger\u00e7ek Usule Ge\u00e7meme Cezas\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mukellef.co\/blog\/basit-usulden-gercek-usule-gecis\/#Gecis_Yapildiginda_Stok_Envanteri_Nasil_Devredilir\" >Ge\u00e7i\u015f Yap\u0131ld\u0131\u011f\u0131nda Stok Envanteri Nas\u0131l Devredilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mukellef.co\/blog\/basit-usulden-gercek-usule-gecis\/#Basit_Usulden_Gercek_Usule_Gecenler_KDV_Indirimi_Yapabilir_mi\" >Basit Usulden Ger\u00e7ek Usule Ge\u00e7enler KDV \u0130ndirimi Yapabilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mukellef.co\/blog\/basit-usulden-gercek-usule-gecis\/#Gercek_Usulden_Basit_Usule_Gecisin_2_Yil_Sarti_Nedir\" >Ger\u00e7ek Usulden Basit Usule Ge\u00e7i\u015fin 2 Y\u0131l \u015eart\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mukellef.co\/blog\/basit-usulden-gercek-usule-gecis\/#Basit_Usulden_Gercek_Usule_Geciste_Genc_Girisimci_Istisnasi_Devam_Eder_mi\" >Basit Usulden Ger\u00e7ek Usule Ge\u00e7i\u015fte Gen\u00e7 Giri\u015fimci \u0130stisnas\u0131 Devam Eder mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/mukellef.co\/blog\/basit-usulden-gercek-usule-gecis\/#Basit_Usulden_Gercek_Usule_Geciste_Defter_Tutma_Zorunlulugu_Ne_Zaman_Baslar\" >Basit Usulden Ger\u00e7ek Usule Ge\u00e7i\u015fte Defter Tutma Zorunlulu\u011fu Ne Zaman Ba\u015flar?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/mukellef.co\/blog\/basit-usulden-gercek-usule-gecis\/#Gercek_Usule_Gecen_Bir_Esnaf_Yaninda_Sigortali_Isci_Calistirabilir_mi\" >Ger\u00e7ek Usule Ge\u00e7en Bir Esnaf Yan\u0131nda Sigortal\u0131 \u0130\u015f\u00e7i \u00c7al\u0131\u015ft\u0131rabilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/mukellef.co\/blog\/basit-usulden-gercek-usule-gecis\/#Gercek_Usule_Gecen_Esnafin_KDV_Beyannamesi_Verme_Suresi_Nedir\" >Ger\u00e7ek Usule Ge\u00e7en Esnaf\u0131n KDV Beyannamesi Verme S\u00fcresi Nedir?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Basit_Usul_Nedir\"><\/span>Basit Usul Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Basit usul, gelir vergisine t\u00e2bi k\u00fc\u00e7\u00fck esnaf\u0131n ve ticaret erbab\u0131n\u0131n ticari kazanc\u0131n\u0131n vergilendirilme y\u00f6ntemlerinden biridir. Bu&nbsp;y\u00f6ntemde kazan\u00e7; bir y\u0131l i\u00e7inde elde edilen gelirden yap\u0131lan giderlerin ve sat\u0131lan mallar\u0131n al\u0131\u015f bedelleri d\u00fc\u015f\u00fclerek hesaplan\u0131r.<\/p>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/basit-usulde-vergilendirme-nedir\/\">Basit usulde vergilendirilen m\u00fckellefler<\/a>\u00a0defter tutma zorunlulu\u011fundan muaft\u0131r. Al\u0131nan ve verilen belgelerin kayd\u0131 meslek odalar\u0131 arac\u0131l\u0131\u011f\u0131yla takip edilir. Katma De\u011fer Vergisi (<a href=\"https:\/\/mukellef.co\/blog\/kdv-nedir-hesaplamasi-nasil-yapilir\/\">KDV<\/a>) \u00f6demeyen m\u00fckellefler kazan\u00e7lar\u0131 \u00fczerinden her y\u0131l belirlenen miktarda vergi istisnas\u0131ndan yararlan\u0131r. Ayr\u0131ca ge\u00e7ici vergi ve muhtasar beyanname y\u00fck\u00fcml\u00fcl\u00fckleri de bulunmaz.<\/p>\n\n\n\n<p>Bir m\u00fckellefin basit usule tabi olmas\u0131 i\u00e7in&nbsp;Gelir Vergisi Kanunu\u2019nda belirtilen&nbsp;b\u00fct\u00fcn \u015fartlar\u0131&nbsp;sa\u011flamas\u0131 gerekir. Genel \u015fartlar \u015funlard\u0131r:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ticari kazan\u00e7 elde etmek,<\/li>\n\n\n\n<li>Kendi i\u015finde bilfiil \u00e7al\u0131\u015f\u0131yor veya i\u015f yerinde bulunuyor olmak,<\/li>\n\n\n\n<li>Ticari, mesleki veya zirai faaliyetleri nedeniyle h\u00e2lihaz\u0131rda ger\u00e7ek usulde gelir vergisi m\u00fckellefi olmamak.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gercek_Usul_Nedir\"><\/span>Ger\u00e7ek Usul Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ticari kazanc\u0131n\u00a0tutulan defterler \u00fczerinden tespit edildi\u011fi genel vergilendirme y\u00f6ntemine ger\u00e7ek usul denir.\u00a0Bu sistemde m\u00fckellefiyet t\u00fcr\u00fc <a href=\"https:\/\/mukellef.co\/blog\/sahis-sirketi-nedir\/\">\u015fah\u0131s \u015firketi<\/a>, <a href=\"https:\/\/mukellef.co\/blog\/limited-sirket-nedir-nasil-kurulur\/\" target=\"_blank\" rel=\"noopener noreferrer\">limited \u015firket<\/a> veya <a href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-nedir-nasil-kurulur\/\">anonim \u015firket<\/a> olabilir. Ger\u00e7ek usuldeki m\u00fckelleflerin KDV beyannamesi, ge\u00e7ici vergi beyannamesi, muhtasar ve prim hizmet beyannamesi verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunur.\u00a0\u0130\u015fletmeler b\u00fcy\u00fckl\u00fck, ciro ve faaliyet \u00f6zelliklerine\u00a0uygun olarak bilan\u00e7o esas\u0131na veya i\u015fletme hesab\u0131 esas\u0131na g\u00f6re vergilendirilir.<\/p>\n\n\n\n<p>Ger\u00e7ek usulde vergilendirilen m\u00fckellefler i\u015fletmenin \u00f6l\u00e7e\u011fine ve faaliyet konusuna g\u00f6re defter tutmak zorundad\u0131r. \u015eah\u0131s i\u015fletmelerinin tabi oldu\u011fu i\u015fletme hesab\u0131na g\u00f6re defter tutan kurulu\u015flarda kay\u0131tlar \u0130\u015fletme Defteri&#8217;ne i\u015flenir.&nbsp;Sermaye \u015firketleri ve belirli bir ciro limitini a\u015fan \u015fah\u0131s i\u015fletmeleriyse bilan\u00e7o esas\u0131na g\u00f6re defter tutmakla m\u00fckelleftir.<\/p>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/bilanco-esasina-gore-defter-nasil-tutulur\/\">Bilan\u00e7o esas\u0131na g\u00f6re tutulan defterler<\/a> aras\u0131nda i\u015flemlerin tarih s\u0131ras\u0131na g\u00f6re kaydedildi\u011fi yevmiye defteri ve bu deftere kaydedilen i\u015flemlerin hesaplara g\u00f6re s\u0131n\u0131fland\u0131r\u0131larak da\u011f\u0131t\u0131ld\u0131\u011f\u0131 defterikebir bulunur. Ayr\u0131ca i\u015fe ba\u015flama tarihinde ve her hesap d\u00f6nemi sonunda \u00e7\u0131kar\u0131lan envanterlerle bilan\u00e7olar\u0131n kaydedildi\u011fi envanter defteri de tutulur.<\/p>\n\n\n\n<p>Ger\u00e7ek usule tabi i\u015fletmeler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Basit usul\u00fcn genel veya \u00f6zel \u015fartlar\u0131n\u0131 ta\u015f\u0131mayan m\u00fckellefler,<\/li>\n\n\n\n<li>Basit usulden kendi istekleriyle ger\u00e7ek usule ge\u00e7enler,<\/li>\n\n\n\n<li>Sahte veya yan\u0131lt\u0131c\u0131 belge d\u00fczenledi\u011fi tespit edilenler,<\/li>\n\n\n\n<li>Kanun veya d\u00fczenleme yoluyla belirli sekt\u00f6rlerde ve yerlerde basit usul uygulamas\u0131 d\u0131\u015f\u0131nda b\u0131rak\u0131lm\u0131\u015f olan faaliyet sahipleri.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Basit_Usulden_Gercek_Usule_Gecis_Sartlari_Nelerdir\"><\/span>Basit Usulden Ger\u00e7ek Usule Ge\u00e7i\u015f \u015eartlar\u0131 Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Basit usulden ger\u00e7ek usule ge\u00e7i\u015f iki \u015fekilde ger\u00e7ekle\u015febilir: \u0130ste\u011fe ba\u011fl\u0131 veya \u015fartlar\u0131n kaybedilmesi nedeniyle zorunlu ge\u00e7i\u015f. \u0130ste\u011fe ba\u011fl\u0131 ge\u00e7i\u015fte m\u00fckellef, kanunen zorunlu olmasa bile verece\u011fi bir dilek\u00e7eyle ger\u00e7ek usulde vergilendirilmeyi talep edebilir.<\/p>\n\n\n\n<p>Zorunlu h\u00e2llerdeyse basit usule tabi olman\u0131n \u015fartlar\u0131ndan herhangi birinin takvim y\u0131l\u0131 i\u00e7inde kaybedilmesi durumunda m\u00fckellefler ertesi takvim y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren ger\u00e7ek usulde vergilendirilir.<\/p>\n\n\n\n<p>\u015eu durumlarda 1 Ocak 2026\u2019dan itibaren zorunlu olarak ger\u00e7ek usulde vergilendirilmeye ge\u00e7ilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>31 Aral\u0131k 2025 itibar\u0131yla n\u00fcfusu 30.000\u2019in \u00fczerinde olan yerlerde faaliyet g\u00f6sterenler,<\/li>\n\n\n\n<li>Her t\u00fcrl\u00fc emtia imalat\u0131,\u00a0al\u0131m-sat\u0131m\u0131 ve in\u015faatla ilgili i\u015flerle u\u011fra\u015fanlar,<\/li>\n\n\n\n<li>Lokanta ve benzeri hizmet i\u015fletmeleri,<\/li>\n\n\n\n<li>E\u011flence ve istirahat yerleri,<\/li>\n\n\n\n<li>\u015eehir i\u00e7i yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapanlar,<\/li>\n\n\n\n<li>\u0130\u015f yerinin y\u0131ll\u0131k kira bedeli kanunda belirtilen limitleri a\u015fanlar,<\/li>\n\n\n\n<li>Y\u0131ll\u0131k al\u0131\u015f, sat\u0131\u015f veya has\u0131lat tutarlar\u0131 belirlenen s\u0131n\u0131rlar\u0131n \u00fczerine \u00e7\u0131kanlar,<\/li>\n\n\n\n<li>Sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenledikleri veya kulland\u0131klar\u0131 tespit edilenler bu hususun kendilerine tebli\u011f tarihini takip eden ay ba\u015f\u0131ndan itibaren ger\u00e7ek usulde vergilendirilir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2026_Basit_Usulden_Gercek_Usule_Gecis_Hadleri\"><\/span>2026 Basit Usulden Ger\u00e7ek Usule Ge\u00e7i\u015f Hadleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>2026 y\u0131l\u0131 i\u00e7in basit usule tabi olma hadleri yeniden de\u011ferleme oran\u0131yla art\u0131r\u0131lm\u0131\u015ft\u0131r. Buna g\u00f6re 31 Aral\u0131k 2025 itibar\u0131yla limitleri a\u015fan m\u00fckellefler 1 Ocak 2026\u2019dan itibaren ger\u00e7ek usulde vergilendirilmeye ba\u015flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>332 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011fi&#8217;yle belirlenen tutarlar \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mal sat\u0131\u015f\u0131n\u0131 oldu\u011fu gibi veya i\u015fleyerek yapan i\u015fletmeler i\u00e7in y\u0131ll\u0131k al\u0131m tutar\u0131n\u0131n \u20ba1.200.000&#8217;n\u0131, y\u0131ll\u0131k sat\u0131\u015f tutar\u0131n\u0131nsa y\u0131ll\u0131k \u20ba1.900.000&#8217;n\u0131 a\u015fmas\u0131,<\/li>\n\n\n\n<li>Hizmet sekt\u00f6r\u00fcnde faaliyet g\u00f6steren i\u015fletmelerin y\u0131ll\u0131k has\u0131lat\u0131n\u0131n \u20ba600.000&#8217;n\u0131 ge\u00e7mesi,<\/li>\n\n\n\n<li>Birden fazla sekt\u00f6rde bulunan\u00a0kurulu\u015flar\u0131n y\u0131ll\u0131k sat\u0131\u015f tutar\u0131 ve i\u015f has\u0131lat\u0131 toplam\u0131n\u0131n \u20ba1.200.000&#8217;n\u0131n \u00fczerine \u00e7\u0131kmas\u0131,<\/li>\n\n\n\n<li>B\u00fcy\u00fck\u015fehir belediyelerinin s\u0131n\u0131rlar\u0131 i\u00e7inde bulunan i\u015fletmelerin y\u0131ll\u0131k kira bedeli toplam\u0131n\u0131n \u20ba99.000&#8217;n\u0131 ge\u00e7mesi,\u00a0di\u011fer yerle\u015fim yerlerindeyse y\u0131ll\u0131k \u20ba60.000&#8217;n\u0131 a\u015fmas\u0131 h\u00e2linde ger\u00e7ek usule ge\u00e7i\u015f zorunludur.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Basit_Usulden_Gercek_Usule_Gecis_Nasil_Yapilir\"><\/span>Basit Usulden Ger\u00e7ek Usule Ge\u00e7i\u015f Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ge\u00e7i\u015f s\u00fcreci m\u00fckellefin durumuna g\u00f6re otomatik veya beyan yoluyla ger\u00e7ekle\u015fir.&nbsp;Basit usule tabi olma kriterlerinin herhangi birinin takvim y\u0131l\u0131 i\u00e7inde kaybedilmesi h\u00e2linde&nbsp;m\u00fckellef ertesi takvim y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren ger\u00e7ek usulde vergilendirilmeye ba\u015flar. Bu durumda vergi dairesine ayr\u0131ca bir talepte bulunulmas\u0131na gerek olmaz, ge\u00e7i\u015f otomatik ger\u00e7ekle\u015fir.<\/p>\n\n\n\n<p>Ger\u00e7ek usule zorunlu olarak ge\u00e7en i\u015fletmelerin takvim y\u0131l\u0131 ba\u015flamadan&nbsp;mevcut emtian\u0131n ve mallar\u0131n listesini \u00e7\u0131karmas\u0131 gerekir.&nbsp;Stok bildirimi sonraki d\u00f6nem KDV hesaplamalar\u0131n\u0131n temelini olu\u015fturur.&nbsp;Ger\u00e7ek usulde vergilendirilecek i\u015fletmeler mali kay\u0131tlar\u0131 i\u00e7in defter tutmaya ba\u015flar. Bu y\u00fczden&nbsp;e-fatura ve e-defter sistemlerine kay\u0131t i\u015flemlerinin tamamlanmas\u0131 faydal\u0131 olur.<\/p>\n\n\n\n<p>\u0130ste\u011fe ba\u011fl\u0131 ge\u00e7i\u015f s\u00fcreciyse \u015f\u00f6yle ilerler:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00fckellefler ge\u00e7i\u015f dilek\u00e7esiyle\u00a0vergi dairesine ba\u015fvurur.\u00a0Bu dilek\u00e7e yaz\u0131l\u0131 olarak verilebilece\u011fi gibi Defter-Beyan Sistemi \u00fczerinden elektronik ortamdan da g\u00f6nderilebilir.<\/li>\n\n\n\n<li>Vergilendirme i\u015fletme hesab\u0131 esas\u0131na g\u00f6re yap\u0131lacaksa Defter-Beyan Sistemi \u00fczerinden kay\u0131t a\u00e7\u0131l\u0131r. Bilan\u00e7o esas\u0131na ge\u00e7iliyorsa yasal defterler noter onayl\u0131 olarak haz\u0131rlan\u0131r.<\/li>\n\n\n\n<li>Ger\u00e7ek usule ge\u00e7enlerin mevzuat\u0131n belirledi\u011fi s\u00fcre i\u00e7inde sat\u0131\u015flar\u0131n\u0131 yasal olarak belgelemek i\u00e7in\u00a0yazar kasa \u00f6deme kaydedici cihaz (\u00d6KC) almalar\u0131 ve sisteme kaydettirmeleri zorunludur.<\/li>\n\n\n\n<li>M\u00fckelleflerin basit usulde kulland\u0131klar\u0131 belgeleri\u00a0mesleki te\u015fekk\u00fcle veya ba\u011fl\u0131 bulunduklar\u0131 vergi dairesine 02.02.2026 tarihine kadar iptal edilmek \u00fczere ibraz etmeleri\u00a0gerekir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Basit_Usulden_Gercek_Usule_Gecis_Dilekcesi_Nasil_Yazilir\"><\/span>Basit Usulden Ger\u00e7ek Usule Ge\u00e7i\u015f Dilek\u00e7esi Nas\u0131l Yaz\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130ste\u011fe ba\u011fl\u0131 olarak basit usulden ger\u00e7ek usule ge\u00e7mek isteyen m\u00fckelleflerin vergi dairesine dilek\u00e7e sunmas\u0131 gerekir. Belgede \u015fu bilgiler yer almal\u0131d\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00fckellefin ad\u0131 ve soyad\u0131,<\/li>\n\n\n\n<li>Vergi kimlik numaras\u0131,<\/li>\n\n\n\n<li>Vergi dairesinin ad\u0131,<\/li>\n\n\n\n<li>Faaliyet konusu,<\/li>\n\n\n\n<li>\u0130\u015f yeri adresi,<\/li>\n\n\n\n<li>Ger\u00e7ek usule ge\u00e7mek istendi\u011fine dair a\u00e7\u0131k beyan,<\/li>\n\n\n\n<li>Ge\u00e7i\u015f tarihinin belirtilmesi (dilek\u00e7ede belirtilen tarih veya izleyen takvim y\u0131l\u0131 ba\u015f\u0131),<\/li>\n\n\n\n<li>Tarih ve imza.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gercek_Usulden_Basit_Usule_Gecis_Mumkun_mu\"><\/span>Ger\u00e7ek Usulden Basit Usule Ge\u00e7i\u015f M\u00fcmk\u00fcn m\u00fc?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Belirli \u015fartlar alt\u0131nda ger\u00e7ek usulden basit usule ge\u00e7i\u015f m\u00fcmk\u00fcnd\u00fcr. Basit usule ge\u00e7mek isteyen m\u00fckellefin art arda son iki y\u0131l\u0131n al\u0131\u015f, sat\u0131\u015f ve has\u0131lat tutarlar\u0131n\u0131n her birinin o y\u0131llar i\u00e7in belirlenen basit usul hadlerinin alt\u0131nda kalmas\u0131 gerekir. Bunun d\u0131\u015f\u0131nda ger\u00e7ek usul m\u00fckellefi olan bir ki\u015fi i\u015fini terk ettikten sonra tekrar i\u015fe ba\u015flayacaksa basit usulde de\u011ferlendirilmesi i\u00e7in terk tarihinden itibaren en az 2 tam y\u0131l ge\u00e7mi\u015f olmas\u0131 \u015fartt\u0131r.&nbsp;<\/p>\n\n\n\n<p>Bu \u015fartlar\u0131n tamam\u0131n\u0131 kar\u015f\u0131layan m\u00fckellefler takip eden takvim y\u0131l\u0131ndan ba\u015flayarak basit usule ge\u00e7ebilir. Bunun i\u00e7in izleyen y\u0131l\u0131n ocak ay\u0131n\u0131n ba\u015f\u0131ndan otuz birinci g\u00fcn\u00fc ak\u015fam\u0131na kadar ba\u011fl\u0131 bulunduklar\u0131 vergi dairesine yaz\u0131l\u0131 olarak ba\u015fvurmalar\u0131 gerekir.&nbsp;<\/p>\n\n\n\n<p>Gelir Vergisi Kanunu&#8217;nun 51. maddesinde say\u0131lan faaliyetlerle u\u011fra\u015fanlar (\u015fehirler aras\u0131 y\u00fck ve yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131, televizyon ve beyaz e\u015fya \u00fcreticileri vb.) basit usulden yararlanamayacaklar\u0131 i\u00e7in bu i\u015fletmelerin ger\u00e7ek usulden basit usule ge\u00e7me ihtimalleri bulunmaz. Ayr\u0131ca sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenledi\u011fi tespit edilenlerin hi\u00e7bir \u015fekilde basit usule d\u00f6nmesi m\u00fcmk\u00fcn de\u011fildir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Basit_Usulden_Gercek_Usule_Geciste_Neler_Degisir\"><\/span>Basit Usulden Ger\u00e7ek Usule Ge\u00e7i\u015fte Neler De\u011fi\u015fir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Basit usulden ger\u00e7ek usule ge\u00e7i\u015f, m\u00fckelleflerin vergi y\u00fck\u00fcml\u00fcl\u00fcklerinde ve muhasebe s\u00fcre\u00e7lerinde \u00f6nemli de\u011fi\u015fikliklere neden olur. Vergi y\u00fck\u00fcml\u00fcl\u00fckleri y\u00f6n\u00fcnden kar\u015f\u0131la\u015f\u0131lan de\u011fi\u015fiklikler \u015funlard\u0131r:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>KDV Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong>:\u00a0Basit usulde KDV istisnas\u0131ndan yararlanan i\u015fletmeler ger\u00e7ek usule ge\u00e7i\u015fle birlikte ayl\u0131k KDV beyannamesi vermek ve tahakkuk eden KDV&#8217;yi \u00f6demekle y\u00fck\u00fcml\u00fc olur. Bununla birlikte basit usule tabiyken ger\u00e7ek usule ge\u00e7en m\u00fckelleflerin maddi duran varl\u0131klar\u0131 ve devreden stoklar\u0131 nedeniyle y\u00fcklendikleri KDV&#8217;yi d\u00fczeltme kayd\u0131yla indirim konusu yapmalar\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/li>\n\n\n\n<li><strong>Ge\u00e7ici Vergi<\/strong>:\u00a0Basit usulde ge\u00e7ici vergi beyan\u0131 bulunmazken ger\u00e7ek usulde \u00fc\u00e7er ayl\u0131k d\u00f6nemlerde ge\u00e7ici vergi beyan edilmesi zorunlu h\u00e2le gelir.<\/li>\n\n\n\n<li><strong>Y\u0131ll\u0131k Gelir Vergisi<\/strong>:\u00a0Basit usulde y\u0131ll\u0131k kazan\u00e7lar istisna kapsam\u0131na girdi\u011fi i\u00e7in gelir vergisi \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur. Ger\u00e7ek usuldeyse y\u0131ll\u0131k gelir vergisi beyannamesi verilir ve kazan\u00e7lar \u00fczerinden vergi \u00f6denir.<\/li>\n\n\n\n<li><strong>Stopaj Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong>: Ger\u00e7ek usule ge\u00e7i\u015fle birlikte i\u015f\u00e7i \u00fccretleri ve kira \u00f6demeleri \u00fczerinden stopaj kesintisi yapma ve \u00f6deme sorumlulu\u011fu ba\u015flar.<\/li>\n\n\n\n<li><strong>Damga Vergisi<\/strong>:\u00a0Basit usulde vergilendirilen m\u00fckelleflerin i\u015f yeri olarak kiralad\u0131\u011f\u0131 mek\u00e2n\u0131n kira s\u00f6zle\u015fmesi, damga vergisinden istisna tutulur. Ger\u00e7ek usule ge\u00e7i\u015f tarihinden itibaren bu s\u00f6zle\u015fme damga vergisi kapsam\u0131na girer.<\/li>\n<\/ul>\n\n\n\n<p>Muhasebe ve kay\u0131t de\u011fi\u015fiklikleri a\u00e7\u0131s\u0131ndan m\u00fckelleflerin yapmas\u0131 gerekenler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Defter Tutma<\/strong>: Basit usulde sadece gelir-gider pusulas\u0131 tutulmas\u0131 yeterlidir. Ger\u00e7ek usulde i\u015fletme hesab\u0131 veya bilan\u00e7o esas\u0131na g\u00f6re defter tutmak zorunlu h\u00e2le gelir.\u00a0Bu kay\u0131tlar Defter-Beyan Sistemi \u00fczerinden elektronik olarak tutulur.<\/li>\n\n\n\n<li><strong>e-Belge Zorunlulu\u011fu<\/strong>:\u00a0Ger\u00e7ek usule ge\u00e7en i\u015fletmeler art\u0131k e-fatura ve e-ar\u015fiv fatura d\u00fczenlemek zorundad\u0131r.<\/li>\n\n\n\n<li><strong>\u00d6KC Kullan\u0131m\u0131<\/strong>: Ger\u00e7ek usule ge\u00e7en i\u015fletmeler \u00d6KC veya 507 S\u0131ra No&#8217;lu VUK Tebli\u011fi&#8217;ne uyumlu POS cihaz\u0131 kullanmakla m\u00fckelleftir.<\/li>\n\n\n\n<li><strong>Stok Takibi<\/strong>: Basit usulde de stok takibi yap\u0131lmakla beraber ger\u00e7ek usulde stoklar daha detayl\u0131 takip edilir. D\u00f6nem ba\u015f\u0131-d\u00f6nem sonu stoklar\u0131 has\u0131lat ve giderlere d\u00e2hil edilir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gercek_Usulden_Basit_Usule_Gecis_Dilekce_Ornegi\"><\/span>Ger\u00e7ek Usulden Basit Usule Ge\u00e7i\u015f Dilek\u00e7e \u00d6rne\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ger\u00e7ek usulden basit usule ge\u00e7i\u015f i\u00e7in vergi dairesine sunulacak dilek\u00e7e \u00f6rne\u011fi a\u015fa\u011f\u0131daki gibi olabilir.<\/p>\n\n\n\n<p>BE\u015e\u0130KTA\u015e VERG\u0130 DA\u0130RES\u0130 M\u00dcD\u00dcRL\u00dc\u011e\u00dcNE<\/p>\n\n\n\n<p>Ad\u0131 Soyad\u0131: Ahmet Y\u0131lmaz<\/p>\n\n\n\n<p>Vergi Kimlik No: 1023456789<\/p>\n\n\n\n<p>Vergi Dairesi: Be\u015fikta\u015f Vergi Dairesi<\/p>\n\n\n\n<p>Faaliyet Konusu: Ma\u011faza i\u015fletmecili\u011fi<\/p>\n\n\n\n<p>\u0130\u015f Yeri Adresi:&nbsp;Barbaros Mah. \u015eehit Nedim Sk. No:12\/3, Be\u015fikta\u015f\/\u0130stanbul<\/p>\n\n\n\n<p>Konu: Ger\u00e7ek Usulden Basit Usule Ge\u00e7i\u015f Talebi<\/p>\n\n\n\n<p>Say\u0131n Yetkili,<\/p>\n\n\n\n<p>Ma\u011faza i\u015fletmecili\u011fi faaliyeti nedeniyle&nbsp;Be\u015fikta\u015f Vergi Dairesi\u2019nin 1023456789 vergi numaral\u0131 m\u00fckellefi olup ger\u00e7ek usulde vergilendirilmekteyim.&nbsp;2024 ve 2025&nbsp;y\u0131llar\u0131nda elde etti\u011fim al\u0131\u015f, sat\u0131\u015f ve has\u0131lat tutarlar\u0131 ilgili y\u0131llar i\u00e7in Gelir Vergisi Kanunu&#8217;nun 48. maddesinde yer alan hadlerin alt\u0131nda ger\u00e7ekle\u015fmi\u015ftir.<\/p>\n\n\n\n<p>Bu nedenle 1.1. 2026&nbsp;tarihinden itibaren basit usule ge\u00e7i\u015f yapmak istedi\u011fimi arz ederim.<\/p>\n\n\n\n<p>Tarih ve&nbsp;\u0130mza<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Finansal_Sureclerinizin_Yonetimi_Cok_Kolay\"><\/span>M\u00fckellef&nbsp;ile Finansal S\u00fcre\u00e7lerinizin Y\u00f6netimi \u00c7ok Kolay!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a> olarak \u015firket kurulu\u015fundan\u00a0\u00f6n muhasebe i\u015flemlerine, marka tescilinden\u00a0vergi s\u00fcre\u00e7lerinin takibine kadar i\u015fletmenizin ihtiya\u00e7 duydu\u011fu pek \u00e7ok alanda hizmet sunuyoruz. Finansal i\u015flemlerinizi tek platform \u00fczerinden dijital olarak y\u00f6netmenize olanak sa\u011fl\u0131yoruz. B\u00f6ylece operasyonel s\u00fcre\u00e7lerdeki i\u015f y\u00fck\u00fcn\u00fc hafifletiyor, enerjinizi \u015firketinizi b\u00fcy\u00fctme amac\u0131yla kullanman\u0131za katk\u0131da bulunuyoruz. Siz de hemen <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye olun<\/a>, sizi arayal\u0131m.\u00a0<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<span class=\"hs-cta-node hs-cta-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" id=\"914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\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\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff.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, '914ee59c-f9be-41d2-9a32-ca2b1f2f0cff', {});\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>Basit usulden ger\u00e7ek usule ge\u00e7i\u015fle ilgili s\u0131k\u00e7a sorulan sorulara&nbsp;buradan&nbsp;ula\u015fabilirsiniz.&nbsp;<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1772518940914\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Basit_Usulden_Gercek_Usule_Gecmeme_Cezasi_Nedir\"><\/span>Basit Usulden Ger\u00e7ek Usule Ge\u00e7meme Cezas\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Basit usul \u015fartlar\u0131n\u0131 kar\u015f\u0131lamad\u0131\u011f\u0131 h\u00e2lde ger\u00e7ek usule ge\u00e7i\u015f bildiriminde bulunmayan m\u00fckellefler vergi dairesi taraf\u0131ndan resen ger\u00e7ek usule al\u0131n\u0131r. Bu durumda geriye d\u00f6n\u00fck verilmeyen KDV, muhtasar ve ge\u00e7ici vergi beyannameleri i\u00e7in \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 kesilir. Ayr\u0131ca \u00f6denmeyen vergiler i\u00e7in gecikme faizi uygulan\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772518953921\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gecis_Yapildiginda_Stok_Envanteri_Nasil_Devredilir\"><\/span>Ge\u00e7i\u015f Yap\u0131ld\u0131\u011f\u0131nda Stok Envanteri Nas\u0131l Devredilir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Basit usulden ger\u00e7ek usule ge\u00e7i\u015fte stok envanterinin d\u00fczg\u00fcnce devredilmesi sonraki d\u00f6nem KDV hesaplamalar\u0131 a\u00e7\u0131s\u0131ndan \u00f6nemlidir.\u00a0Ge\u00e7i\u015f tarihinden \u00f6nce mevcut emtia ve mallar\u0131n detayl\u0131 bir listesi \u00e7\u0131kar\u0131l\u0131r. Bu listede stok kalemlerinin cinsi ve miktar\u0131, her bir kalemin al\u0131\u015f bedeli ve toplam stok de\u011feri bulunur. Bu stoklara ait faturalardaki KDV, ger\u00e7ek usule ge\u00e7ilen ilk KDV beyannamesinde &#8220;\u0130ndirilecek KDV&#8221; olarak kaydedilebilir. Ger\u00e7ek usulde stok bildirimi Defter-Beyan Sistemi \u00fczerinden yap\u0131l\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772518964955\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Basit_Usulden_Gercek_Usule_Gecenler_KDV_Indirimi_Yapabilir_mi\"><\/span>Basit Usulden Ger\u00e7ek Usule Ge\u00e7enler KDV \u0130ndirimi Yapabilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ger\u00e7ek usule ge\u00e7en m\u00fckellefler ge\u00e7i\u015f tarihinde stoklar\u0131nda bulunan mallara ve sat\u0131n ald\u0131klar\u0131 demirba\u015flara ait KDV&#8217;yi amortisman s\u0131n\u0131r\u0131 d\u00e2hilinde indirim konusu yapabilir. Bunun i\u00e7in mallar\u0131n faturalar\u0131n\u0131n ibraz edilmesi ve envanter kayd\u0131na al\u0131nmas\u0131 \u015fartt\u0131r.\u00a0D\u00fczeltme kayd\u0131n\u0131n muhasebe defterlerinde yap\u0131lmas\u0131 gerekir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772518976319\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gercek_Usulden_Basit_Usule_Gecisin_2_Yil_Sarti_Nedir\"><\/span>Ger\u00e7ek Usulden Basit Usule Ge\u00e7i\u015fin 2 Y\u0131l \u015eart\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ger\u00e7ek usulden basit usule ge\u00e7mek isteyen m\u00fckelleflerin son iki takvim y\u0131l\u0131 boyunca i\u015f hacimlerinin (al\u0131m-sat\u0131m veya has\u0131lat) basit usul hadlerinin alt\u0131nda kalmas\u0131 gerekir.\u00a0Bu \u015fart ger\u00e7ek usulde vergilendirilen m\u00fckelleflerin ge\u00e7ici olarak d\u00fc\u015f\u00fck ciro elde etmeleri durumunda basit usule ge\u00e7melerini engellemek amac\u0131yla konulmu\u015ftur. Ge\u00e7i\u015f i\u00e7in m\u00fckellefin istikrarl\u0131 bir \u015fekilde basit usul hadlerinin alt\u0131nda kalmas\u0131 gerekir. Ayr\u0131ca ger\u00e7ek usulde vergilendirilirken i\u015fini terk eden m\u00fckellefler i\u015f b\u0131rakma tarihini\u00a0takip eden y\u0131l\u0131n ba\u015f\u0131ndan itibaren iki y\u0131l ge\u00e7medik\u00e7e basit usule d\u00f6nemezler.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772518994705\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Basit_Usulden_Gercek_Usule_Geciste_Genc_Girisimci_Istisnasi_Devam_Eder_mi\"><\/span>Basit Usulden Ger\u00e7ek Usule Ge\u00e7i\u015fte Gen\u00e7 Giri\u015fimci \u0130stisnas\u0131 Devam Eder mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>27 Eyl\u00fcl 2024 tarihinde yay\u0131mlanan 327 No&#8217;lu Gelir Vergisi Genel Tebli\u011fi&#8217;yle\u00a0292 No&#8217;lu Gelir Vergisi Genel Tebli\u011fi&#8217;nin 8. maddesinin 6. f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan &#8220;Ger\u00e7ek usule ge\u00e7en m\u00fckellefler gen\u00e7 giri\u015fimci istisnas\u0131ndan yararlanamaz.&#8221; h\u00fckm\u00fc y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. Bu sayede basit usulden ger\u00e7ek usule ge\u00e7en gen\u00e7 giri\u015fimciler istisnadan yararlanmaya devam edebilir.<br \/>Ger\u00e7ek usule ge\u00e7tikten sonra da gen\u00e7 giri\u015fimci istisnas\u0131ndan yararlanabilmek i\u00e7in bu \u015fartlar\u0131n sa\u011flanmas\u0131 gerekir; ilk defa gelir vergisi m\u00fckellefiyeti tesis etmek, m\u00fckellefiyet ba\u015flang\u0131\u00e7 tarihi itibar\u0131yla 29 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f olmak, \u00fc\u00e7 vergilendirme d\u00f6nemi s\u00fcresinin dolmam\u0131\u015f olmas\u0131, istisna tutar\u0131n\u0131n a\u015f\u0131lmamas\u0131.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772519032803\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Basit_Usulden_Gercek_Usule_Geciste_Defter_Tutma_Zorunlulugu_Ne_Zaman_Baslar\"><\/span>Basit Usulden Ger\u00e7ek Usule Ge\u00e7i\u015fte Defter Tutma Zorunlulu\u011fu Ne Zaman Ba\u015flar?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ger\u00e7ek usule ge\u00e7i\u015fin kesinle\u015fti\u011fi takvim y\u0131l\u0131n\u0131n ilk g\u00fcn\u00fcnden itibaren defter tutma zorunlulu\u011fu ba\u015flar. M\u00fckellefler faaliyetlerinin \u00f6l\u00e7e\u011fine g\u00f6re i\u015fletme hesab\u0131 esas\u0131na veya bilan\u00e7o esas\u0131na g\u00f6re defter tutar. \u0130\u015fletme hesab\u0131 esas\u0131\u00a0ticari kazanc\u0131n tek tarafl\u0131 kay\u0131tla (gelir-gider) tutuldu\u011fu muhasebe y\u00f6ntemidir. Bu y\u00f6ntem k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli i\u015fletmelerde kullan\u0131l\u0131r. Bilan\u00e7o esas\u0131ysa\u00a0ticari faaliyetlerin \u00e7ift tarafl\u0131 kay\u0131tla tutuldu\u011fu daha kapsaml\u0131 muhasebe y\u00f6ntemidir. Bilan\u00e7o esas\u0131nda yevmiye defteri, defterikebir ve envanter defteri tutulmas\u0131 gerekir.\u00a0Vergi Usul Kanunu\u2019nun hadlerini a\u015fan ve 1. s\u0131n\u0131f t\u00fcccar olarak belirlenen m\u00fckellefler bilan\u00e7o esas\u0131na g\u00f6re defter tutar.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772519042316\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gercek_Usule_Gecen_Bir_Esnaf_Yaninda_Sigortali_Isci_Calistirabilir_mi\"><\/span>Ger\u00e7ek Usule Ge\u00e7en Bir Esnaf Yan\u0131nda Sigortal\u0131 \u0130\u015f\u00e7i \u00c7al\u0131\u015ft\u0131rabilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ger\u00e7ek usule ge\u00e7en m\u00fckellefler diledikleri say\u0131da sigortal\u0131 personel \u00e7al\u0131\u015ft\u0131rabilir. Basit usulde faaliyet g\u00f6steren i\u015fletmelerde \u00e7al\u0131\u015fanlar &#8220;di\u011fer \u00fccretli&#8221; kapsam\u0131nda vergilendirilir. Ger\u00e7ek usule ge\u00e7ildi\u011findeyse bu personeller i\u00e7in Muhtasar ve Prim Hizmet Beyannamesi verilmesi, SGK primlerinin ve gelir vergisi stopajlar\u0131n\u0131n d\u00fczenli olarak beyan edilmesi zorunludur.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772519052271\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gercek_Usule_Gecen_Esnafin_KDV_Beyannamesi_Verme_Suresi_Nedir\"><\/span>Ger\u00e7ek Usule Ge\u00e7en Esnaf\u0131n KDV Beyannamesi Verme S\u00fcresi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ger\u00e7ek usule ge\u00e7en m\u00fckellefler i\u00e7in KDV beyannamesi verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ayl\u0131k periyotlar h\u00e2lindedir.\u00a02026 y\u0131l\u0131 vergi takvimine g\u00f6re bir aya ait KDV beyannamesinin takip eden ay\u0131n 28. g\u00fcn\u00fc ak\u015fam\u0131na kadar elektronik ortamda verilmesi ve tahakkuk eden verginin ayn\u0131 g\u00fcn\u00fcn sonuna kadar \u00f6denmesi\u00a0gerekir.\u00a0\u00d6rne\u011fin Ocak 2026 d\u00f6nemine ait KDV beyannamesi 28 \u015eubat 2026 tarihine kadar beyan\u00a0edilip \u00f6denmelidir.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Basit usul ve ger\u00e7ek usul vergilendirme y\u00f6ntemleri m\u00fckelleflerin i\u015f hacimlerine ve faaliyetlerine g\u00f6re farkl\u0131 y\u00fck\u00fcml\u00fcl\u00fckler getirir. 2026&#8217;n\u0131n ba\u015f\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren yeni d\u00fczenlemelerle birlikte basit usulden ger\u00e7ek usule ge\u00e7i\u015f bir\u00e7ok esnaf i\u00e7in zorunlu h\u00e2le geldi.&nbsp;Bu yaz\u0131da&nbsp;bu ge\u00e7i\u015f s\u00fcrecini, sa\u011flanmas\u0131 zorunlu&nbsp;olan&nbsp;\u015fartlar\u0131 ve yap\u0131lmas\u0131 gerekenleri ele al\u0131yoruz. Basit Usul Nedir? Basit usul, gelir vergisine t\u00e2bi k\u00fc\u00e7\u00fck esnaf\u0131n ve &#8230;<\/p>\n","protected":false},"author":29,"featured_media":12071,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-12061","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergisel-konular"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12061","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=12061"}],"version-history":[{"count":2,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12061\/revisions"}],"predecessor-version":[{"id":12073,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12061\/revisions\/12073"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/12071"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=12061"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=12061"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=12061"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}