{"id":12153,"date":"2026-03-23T16:41:52","date_gmt":"2026-03-23T13:41:52","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=12153"},"modified":"2026-03-23T16:41:56","modified_gmt":"2026-03-23T13:41:56","slug":"e-fatura-gecis-hadleri","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/e-fatura-gecis-hadleri\/","title":{"rendered":"E-Fatura Ge\u00e7i\u015f Hadleri 2026"},"content":{"rendered":"\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B), kay\u0131t d\u0131\u015f\u0131 ekonomiyle m\u00fccadele ve ticari s\u00fcre\u00e7lerin tam izlenebilirli\u011fini sa\u011flama vizyonuyla dijital vergi ekosistemini her y\u0131l daha kapsaml\u0131 h\u00e2le getiriyor. Bu stratejik d\u00f6n\u00fc\u015f\u00fcm\u00fcn bir par\u00e7as\u0131 olarak&nbsp;e-fatura ve e-ar\u015fiv fatura ge\u00e7i\u015f e\u015fikleri kademeli olarak d\u00fc\u015f\u00fcr\u00fcl\u00fcrken dijitalle\u015fme art\u0131k i\u015fletmeler i\u00e7in bir tercih olmaktan \u00e7\u0131k\u0131p temel bir yasal y\u00fck\u00fcml\u00fcl\u00fc\u011fe d\u00f6n\u00fc\u015f\u00fcyor.<\/p>\n\n\n\n<p>2025 y\u0131l\u0131 br\u00fct sat\u0131\u015f has\u0131lat\u0131 belirlenen limitleri a\u015fan i\u015fletmelerle faaliyet g\u00f6sterdikleri sekt\u00f6r baz\u0131nda kapsama al\u0131nan m\u00fckellefler i\u00e7in 2026 y\u0131l\u0131, e-fatura sistemine ge\u00e7i\u015fte kritik bir takvimi ifade ediyor. Yasal uyumun \u00f6tesinde k\u00e2\u011f\u0131t fatura s\u00fcre\u00e7lerinin operasyonel y\u00fck\u00fcnden kurtulmak ve maliyet avantaj\u0131 sa\u011flamak isteyen i\u015fletmelerin bu s\u00fcreci do\u011fru y\u00f6netmesi b\u00fcy\u00fck \u00f6nem ta\u015f\u0131yor. Haz\u0131rlad\u0131\u011f\u0131m\u0131z bu kapsaml\u0131 rehberde 2026 y\u0131l\u0131 e-fatura ge\u00e7i\u015f hadleri, sekt\u00f6rel zorunluluklar\u0131, ba\u015fvuru s\u00fcre\u00e7lerini ve ge\u00e7i\u015f a\u015famas\u0131nda dikkat edilmesi gereken teknik detaylar\u0131 bulabilirsiniz.<\/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\/e-fatura-gecis-hadleri\/#2026_Yilinda_e-Arsiv_ve_e-Fatura_Zorunlulugu_Nasil_Degisti\" >2026 Y\u0131l\u0131nda e-Ar\u015fiv ve e-Fatura Zorunlulu\u011fu Nas\u0131l De\u011fi\u015fti?<\/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\/e-fatura-gecis-hadleri\/#2026da_Kimler_e-Faturaya_Gececek\" >2026&#8217;da Kimler e-Faturaya Ge\u00e7ecek?<\/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\/e-fatura-gecis-hadleri\/#e-Faturaya_Gecis_Limiti_ve_Brut_Satis_Hasilati_Sartlari\" >e-Faturaya Ge\u00e7i\u015f Limiti ve Br\u00fct Sat\u0131\u015f Has\u0131lat\u0131 \u015eartlar\u0131<\/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\/e-fatura-gecis-hadleri\/#e-Faturaya_Gecis_Hadleri_2026\" >e-Faturaya Ge\u00e7i\u015f Hadleri 2026<\/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\/e-fatura-gecis-hadleri\/#e-Faturaya_Gecis_Sartlari_ve_Dikkat_Edilmesi_Gerekenler\" >e-Faturaya Ge\u00e7i\u015f \u015eartlar\u0131 ve Dikkat Edilmesi Gerekenler<\/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\/e-fatura-gecis-hadleri\/#e-Faturaya_Geciste_Dikkat_Edilmesi_Gerekenler\" >e-Faturaya Ge\u00e7i\u015fte Dikkat Edilmesi Gerekenler<\/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\/e-fatura-gecis-hadleri\/#Sektorel_Zorunluluklar_Eczaneler_ve_Diger_Meslek_Gruplari\" >Sekt\u00f6rel Zorunluluklar: Eczaneler ve Di\u011fer Meslek Gruplar\u0131<\/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\/e-fatura-gecis-hadleri\/#e-Arsiv_Fatura_Zorunlulugu_2026_Limitleri\" >e-Ar\u015fiv Fatura Zorunlulu\u011fu 2026 Limitleri<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/e-fatura-gecis-hadleri\/#Istisna_Uygulamasi_Gecis_Sureci\" >\u0130stisna Uygulamas\u0131 (Ge\u00e7i\u015f S\u00fcreci)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/e-fatura-gecis-hadleri\/#2026da_Fatura_Duzenleme_Siniri_Nedir\" >2026&#8217;da Fatura D\u00fczenleme S\u0131n\u0131r\u0131 Nedir?<\/a><\/li><\/ul><\/li><\/ul><\/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\/e-fatura-gecis-hadleri\/#e-Fatura_Uygulamasina_Gecis_Icin_Hangi_Adimlar_Izlenmelidir\" >e-Fatura Uygulamas\u0131na Ge\u00e7i\u015f \u0130\u00e7in Hangi Ad\u0131mlar \u0130zlenmelidir?<\/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\/e-fatura-gecis-hadleri\/#e-Fatura_Entegrasyonu_ve_Basvuru_Sureci_Nasil_Yapilir\" >e-Fatura Entegrasyonu ve Ba\u015fvuru S\u00fcreci Nas\u0131l Yap\u0131l\u0131r?<\/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\/e-fatura-gecis-hadleri\/#e-Arsiv_Fatura_Interaktif_Nasil_Duzenlenir\" >e-Ar\u015fiv Fatura (\u0130nteraktif) Nas\u0131l D\u00fczenlenir?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mukellef.co\/blog\/e-fatura-gecis-hadleri\/#e-Fatura_Mukellefi_Sorgulama_Nasil_Yapilir\" >e-Fatura M\u00fckellefi Sorgulama 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-15\" href=\"https:\/\/mukellef.co\/blog\/e-fatura-gecis-hadleri\/#e-Faturaya_Gecmemenin_Cezasi_Ne_Kadar\" >e-Faturaya Ge\u00e7memenin Cezas\u0131 Ne Kadar?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mukellef.co\/blog\/e-fatura-gecis-hadleri\/#e-Fatura_Kullanmanin_Isletmelere_Sagladigi_Avantajlar\" >e-Fatura Kullanman\u0131n \u0130\u015fletmelere Sa\u011flad\u0131\u011f\u0131 Avantajlar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/mukellef.co\/blog\/e-fatura-gecis-hadleri\/#Mukellef_ile_e-Fatura_Sureclerini_Hizli_ve_Kolay_Yonetin\" >M\u00fckellef ile e-Fatura S\u00fcre\u00e7lerini H\u0131zl\u0131 ve Kolay Y\u00f6netin!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/mukellef.co\/blog\/e-fatura-gecis-hadleri\/#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-19\" href=\"https:\/\/mukellef.co\/blog\/e-fatura-gecis-hadleri\/#e-Faturaya_Gectikten_Sonra_Kagit_Fatura_Duzenlenebilir_mi\" >e-Faturaya Ge\u00e7tikten Sonra K\u00e2\u011f\u0131t Fatura D\u00fczenlenebilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/mukellef.co\/blog\/e-fatura-gecis-hadleri\/#e-Fatura_Kullanan_Bir_Isletme_e-Arsiv_Fatura_da_Kullanabilir_mi\" >e-Fatura Kullanan Bir \u0130\u015fletme, e-Ar\u015fiv Fatura da Kullanabilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/mukellef.co\/blog\/e-fatura-gecis-hadleri\/#e-Faturaya_Gecmek_Icin_Belirli_Bir_Yazilim_Kullanmak_Sart_mi\" >e-Faturaya Ge\u00e7mek \u0130\u00e7in Belirli Bir Yaz\u0131l\u0131m Kullanmak \u015eart m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/mukellef.co\/blog\/e-fatura-gecis-hadleri\/#e-Fatura_Sistemine_Gecis_Maliyetli_midir\" >e-Fatura Sistemine Ge\u00e7i\u015f Maliyetli midir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/mukellef.co\/blog\/e-fatura-gecis-hadleri\/#e-Fatura_Uygulamasi_Ilk_Ne_Zaman_Basladi\" >e-Fatura Uygulamas\u0131 \u0130lk Ne Zaman Ba\u015flad\u0131?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/mukellef.co\/blog\/e-fatura-gecis-hadleri\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2026_Yilinda_e-Arsiv_ve_e-Fatura_Zorunlulugu_Nasil_Degisti\"><\/span>2026 Y\u0131l\u0131nda e-Ar\u015fiv ve e-Fatura Zorunlulu\u011fu Nas\u0131l De\u011fi\u015fti?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>1 Ocak 2026 itibar\u0131yla fatura d\u00fczenleme al\u0131\u015fkanl\u0131klar\u0131nda k\u00f6kl\u00fc bir de\u011fi\u015fiklik y\u00fcr\u00fcrl\u00fc\u011fe girdi. Art\u0131k tutar\u0131na bak\u0131lmaks\u0131z\u0131n t\u00fcm faturalar ya <a href=\"https:\/\/mukellef.co\/blog\/e-fatura-mukellefi-nedir\/\">e-fatura<\/a> ya da e-ar\u015fiv fatura format\u0131nda d\u00fczenlenmek zorunda (istisnalar d\u0131\u015f\u0131nda). \u00d6nceki y\u0131llarda ciro ya da fatura tutar limitleri belirleyici olurken 2026&#8217;da\u00a0elektronik fatura genel kural h\u00e2line geliyor. Ticari i\u015flemlerin tamam\u0131n\u0131n elektronik ortamda kay\u0131t alt\u0131na al\u0131nmas\u0131n\u0131 ve denetlemeyi kolayla\u015ft\u0131ran bu de\u011fi\u015fiklik, k\u00fc\u00e7\u00fck-b\u00fcy\u00fck i\u015fletme ayr\u0131m\u0131n\u0131 b\u00fcy\u00fck \u00f6l\u00e7\u00fcde ortadan kald\u0131r\u0131yor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2026da_Kimler_e-Faturaya_Gececek\"><\/span>2026&#8217;da Kimler e-Faturaya Ge\u00e7ecek?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>e-Faturaya ge\u00e7me zorunlulu\u011fu, ciro bazl\u0131 ve sekt\u00f6rel zorunluluklar \u015feklinde&nbsp;kategorize edilebilir.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ciro Bazl\u0131 Zorunluluk:<\/strong> 2025 hesap d\u00f6neminde br\u00fct sat\u0131\u015f has\u0131lat\u0131&nbsp;belirlenen limiti&nbsp;ge\u00e7en t\u00fcm m\u00fckellefler, 1 Temmuz 2026&#8217;ya kadar e-fatura uygulamas\u0131na ge\u00e7mek zorunda. Yani \u00fcretim, hizmet, ticaret veya dan\u0131\u015fmanl\u0131k fark etmeksizin ciro e\u015fi\u011fini a\u015fan herkes kapsama girer.<\/li>\n\n\n\n<li><strong>e-Ticaretle U\u011fra\u015fanlar:<\/strong>&nbsp;2025 y\u0131l\u0131 i\u00e7inde&nbsp;\u00e7evrim i\u00e7i sat\u0131\u015f has\u0131lat\u0131&nbsp;belirlenen s\u0131n\u0131r\u0131 a\u015fan m\u00fckellefler 2026&#8217;da e-fatura ve e-ar\u015fiv fatura sistemine ge\u00e7mek zorunda. Bu kapsam \u00f6zellikle \u015fu faaliyet alanlar\u0131n\u0131 i\u00e7erir:\n<ul class=\"wp-block-list\">\n<li>e-Ticaret siteleri,<\/li>\n\n\n\n<li>\u00c7evrim i\u00e7i&nbsp;pazar yeri sat\u0131c\u0131lar\u0131,<\/li>\n\n\n\n<li>\u0130nternet \u00fczerinden reklam ve arac\u0131l\u0131k hizmeti sunanlar.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Gayrimenkul ve Motorlu Ta\u015f\u0131t Sekt\u00f6r\u00fc:<\/strong>&nbsp;2025 y\u0131l\u0131&nbsp;i\u00e7in belirlenen limiti&nbsp;a\u015fan i\u015fletmeler 2026&#8217;da e-fatura kullanmak zorunda.<\/li>\n\n\n\n<li><strong>Ciroya Bak\u0131lmaks\u0131z\u0131n Zorunlu Olanlar:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Turizm i\u015fletme belgeli oteller,<\/li>\n\n\n\n<li>SGK ile anla\u015fmal\u0131 sa\u011fl\u0131k kurulu\u015flar\u0131,<\/li>\n\n\n\n<li>Hal Kay\u0131t Sistemi&#8217;ne tabi sebze-meyve komisyoncular\u0131,<\/li>\n\n\n\n<li>\u00d6TV kapsam\u0131ndaki \u00fcr\u00fcnleri imal\/ithal eden ve da\u011f\u0131tanlar,<\/li>\n\n\n\n<li>Elektrikli ara\u00e7 \u015farj istasyonu i\u015fletmecileri.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Faturaya_Gecis_Limiti_ve_Brut_Satis_Hasilati_Sartlari\"><\/span>e-Faturaya Ge\u00e7i\u015f Limiti ve Br\u00fct Sat\u0131\u015f Has\u0131lat\u0131 \u015eartlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>e-Faturaya ge\u00e7i\u015fte esas al\u0131nan kriter br\u00fct sat\u0131\u015f has\u0131lat\u0131d\u0131r. Yani burada i\u015fletmenin bir y\u0131l boyunca yapt\u0131\u011f\u0131 toplam sat\u0131\u015f tutar\u0131&nbsp;belirleyici olur. Bu&nbsp;da gelir tablosunda yer alan &#8220;br\u00fct sat\u0131\u015flar&#8221; b\u00f6l\u00fcm\u00fc anlam\u0131na geliyor.<\/p>\n\n\n\n<p>De\u011ferlendirme yap\u0131l\u0131rken i\u00e7inde bulunulan y\u0131l de\u011fil, bir \u00f6nceki y\u0131l esas al\u0131n\u0131r. Yani 2026&#8217;da e-faturaya ge\u00e7ip ge\u00e7meyece\u011finizi anlamak i\u00e7in 2025 y\u0131l\u0131 gelir tablonuza bakman\u0131z gerekir. Hesaplama yap\u0131l\u0131rken de tek bir gelir kalemi dikkate al\u0131nmaz. \u0130\u015fletmenin y\u0131l boyunca elde etti\u011fi t\u00fcm sat\u0131\u015f\/k\u00e2r gelirleri birlikte de\u011ferlendirilir. Mal sat\u0131\u015flar\u0131, hizmet gelirleri ve di\u011fer ticari kazan\u00e7lar toplam tutar \u00fczerinden ele al\u0131n\u0131r.<\/p>\n\n\n\n<p>Ancak her durumda sadece ciroya bak\u0131lmaz. Baz\u0131 sekt\u00f6rlerde faaliyet konusu da do\u011frudan zorunluluk do\u011furabilir. Bu durumda hem y\u0131ll\u0131k sat\u0131\u015f tutar\u0131n\u0131z\u0131 hem faaliyet alan\u0131n\u0131z\u0131 birlikte de\u011ferlendirmek gerekir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Faturaya_Gecis_Hadleri_2026\"><\/span>e-Faturaya Ge\u00e7i\u015f Hadleri 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>2026 y\u0131l\u0131 itibar\u0131yla e-fatura uygulamas\u0131na ge\u00e7i\u015fte esas al\u0131nan ciro s\u0131n\u0131rlar\u0131 ve sekt\u00f6rel zorunluluklar a\u015fa\u011f\u0131daki tabloda \u00f6zetlenmi\u015ftir. Tabloda genel m\u00fckellefleri ve faaliyet konusu nedeniyle \u00f6zel d\u00fczenlemeye tabi ba\u015fl\u0131ca sekt\u00f6rleri bir arada&nbsp;g\u00f6rebilirsiniz:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>M\u00fckellef \/&nbsp;Faaliyet T\u00fcr\u00fc<\/strong><\/td><td><strong>2025 Y\u0131l\u0131 Br\u00fct Sat\u0131\u015f Has\u0131lat\u0131<\/strong><\/td><td><strong>Zorunlu Ge\u00e7i\u015f Tarihi<\/strong><\/td><\/tr><tr><td>Genel M\u00fckellefler (t\u00fcm sekt\u00f6rler)<\/td><td>\u20ba3.000.000 ve \u00fczeri<\/td><td>1 Temmuz 2026<\/td><\/tr><tr><td>\u0130nternet \u00fczerinden sat\u0131\u015f yapanlar (e-ticaret)<\/td><td>\u20ba500.000 ve \u00fczeri<\/td><td>1 Temmuz 2026<\/td><\/tr><tr><td>Gayrimenkul al\u0131m-sat\u0131m veya kiralama yapanlar<\/td><td>\u20ba500.000 ve \u00fczeri<\/td><td>1 Temmuz 2026<\/td><\/tr><tr><td>Motorlu ara\u00e7 al\u0131m-sat\u0131m veya kiralama yapanlar<\/td><td>\u20ba500.000 ve \u00fczeri<\/td><td>1 Temmuz 2026<\/td><\/tr><tr><td>Turizm i\u015fletme belgeli konaklama tesisleri<\/td><td>Ciro \u015fart\u0131 aranmaz<\/td><td>Faaliyete ba\u015flama tarihi<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Sekt\u00f6re \u00f6zel d\u00fczenlemeler ve g\u00fcncel tebli\u011fler zaman zaman de\u011fi\u015febildi\u011fi i\u00e7in resm\u00ee duyurular\u0131n takip edilmesi \u00f6nemlidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Faturaya_Gecis_Sartlari_ve_Dikkat_Edilmesi_Gerekenler\"><\/span>e-Faturaya Ge\u00e7i\u015f \u015eartlar\u0131 ve Dikkat Edilmesi Gerekenler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>e-Faturaya ge\u00e7i\u015f, yaln\u0131zca sisteme kay\u0131t yapt\u0131rmaktan ibaret de\u011fildir. Bu s\u00fcre\u00e7 ayn\u0131 zamanda Vergi Usul Kanunu kapsam\u0131nda birtak\u0131m yasal sorumluluklar\u0131 da beraberinde getirir. Mali m\u00fch\u00fcr veya e-imza temini, kullan\u0131m y\u00f6nteminin do\u011fru se\u00e7ilmesi, muhasebe altyap\u0131s\u0131n\u0131n haz\u0131rlanmas\u0131 ve personelin bilgilendirilmesi gibi ad\u0131mlar\u0131n \u00f6nceden planlanmas\u0131 gerekir.<\/p>\n\n\n\n<p>Ba\u015fvuru \u00f6ncesinde gerekli haz\u0131rl\u0131klar\u0131n tamamlanmas\u0131 hem olas\u0131 cezai riskleri \u00f6nler hem i\u015fletmenin g\u00fcnl\u00fck i\u015fleyi\u015finin aksamadan devam etmesini sa\u011flar. Ge\u00e7i\u015f s\u00fcrecinde sorunsuz ilerleyebilmek i\u00e7in planl\u0131 hareket etmek \u00f6nemlidir.<\/p>\n\n\n\n<p>Ge\u00e7i\u015f \u00f6ncesinde \u00f6zellikle \u015fu noktalar netle\u015ftirilmelidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2025 y\u0131l\u0131 br\u00fct sat\u0131\u015f has\u0131lat\u0131n\u0131n ilgili ciro s\u0131n\u0131r\u0131n\u0131 a\u015f\u0131p a\u015fmad\u0131\u011f\u0131 kontrol edilmelidir.<\/li>\n\n\n\n<li>Faaliyet g\u00f6sterilen sekt\u00f6r i\u00e7in \u00f6zel bir zorunluluk bulunup bulunmad\u0131\u011f\u0131 ara\u015ft\u0131r\u0131lmal\u0131d\u0131r.<\/li>\n\n\n\n<li>T\u00fczel ki\u015filer i\u00e7in mali m\u00fch\u00fcr, \u015fah\u0131s i\u015fletmeleri i\u00e7in e-imza veya mali m\u00fch\u00fcr temin edilmelidir.<\/li>\n\n\n\n<li>Vergi dairesi kay\u0131t bilgilerinin (\u00fcnvan, adres, faaliyet kodu) g\u00fcncel olmas\u0131 gerekir.<\/li>\n\n\n\n<li>Ba\u015fvuru, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 sistemi \u00fczerinden eksiksiz \u015fekilde tamamlanmal\u0131d\u0131r.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Faturaya_Geciste_Dikkat_Edilmesi_Gerekenler\"><\/span>e-Faturaya Ge\u00e7i\u015fte Dikkat Edilmesi Gerekenler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ba\u015fvuru tamamland\u0131ktan sonra s\u00fcre\u00e7 bitmi\u015f say\u0131lmaz. As\u0131l \u00f6nemli a\u015fama, sistemin d\u00fczenli ve hatas\u0131z \u015fekilde \u00e7al\u0131\u015fmas\u0131n\u0131 sa\u011flamak. \u00c7\u00fcnk\u00fc e-fatura uygulamas\u0131 yaln\u0131zca belge d\u00fczenleme arac\u0131 de\u011fil, s\u00fcrekli takip ve dikkat gerektiren bir yasal y\u00fck\u00fcml\u00fcl\u00fckt\u00fcr. Bu nedenle ge\u00e7i\u015f sonras\u0131 s\u00fcre\u00e7 en az ba\u015fvuru kadar&nbsp;titizlik ister.<\/p>\n\n\n\n<p>e-Fatura sisteminin do\u011fru \u00e7al\u0131\u015fmas\u0131 ve yasal y\u00fck\u00fcml\u00fcl\u00fcklerin eksiksiz yerine getirilmesi i\u00e7in dikkat edilmesi gerekenler:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>e-Faturaya ge\u00e7i\u015f yapt\u0131ktan sonra k\u00e2\u011f\u0131t fatura d\u00fczenlenmez.<\/li>\n\n\n\n<li>Ar\u015fivleme ve veri g\u00fcvenli\u011fi sorumlulu\u011funun da i\u015fletmeye ait oldu\u011fu unutulmamal\u0131.<\/li>\n\n\n\n<li>e-Fatura m\u00fckellefi olan firmalara k\u00e2\u011f\u0131t fatura d\u00fczenlenmemeli.<\/li>\n\n\n\n<li>Test s\u00fcreci tamamlanmadan canl\u0131 kullan\u0131ma ge\u00e7ilmemeli.<\/li>\n\n\n\n<li>D\u00fczenlenen faturalar 10 y\u0131l boyunca elektronik ortamda saklanmal\u0131.<\/li>\n\n\n\n<li>Seri ve s\u0131ra numaras\u0131 d\u00fczeni d\u00fczenli olarak kontrol edilmeli.<\/li>\n\n\n\n<li>Mevzuat de\u011fi\u015fiklikleri ve limit g\u00fcncellemeleri takip edilmeli.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sektorel_Zorunluluklar_Eczaneler_ve_Diger_Meslek_Gruplari\"><\/span>Sekt\u00f6rel Zorunluluklar: Eczaneler ve Di\u011fer Meslek Gruplar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>SGK ile s\u00f6zle\u015fmeli sa\u011fl\u0131k kurulu\u015flar\u0131 aras\u0131nda yer alan eczaneler, ciro tutar\u0131na bak\u0131lmaks\u0131z\u0131n e-fatura sistemine ge\u00e7mek zorundad\u0131r. Yani 2026 itibar\u0131yla bir eczane, SGK&#8217;ya fatura d\u00fczenlemeden \u00f6nce e-fatura sistemine kay\u0131tl\u0131 olmal\u0131 ve belgelerini elektronik ortamda olu\u015fturmal\u0131d\u0131r. Burada ciro s\u0131n\u0131r\u0131 de\u011fil, faaliyet konusudur esas al\u0131nan.<\/p>\n\n\n\n<p>2026 y\u0131l\u0131nda eczaneler gibi ciroya bak\u0131lmaks\u0131z\u0131n e-fatura kullanmak zorunda olan sekt\u00f6r ve i\u015fletme gruplar\u0131 genel olarak \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>SGK ile Anla\u015fmal\u0131 Sa\u011fl\u0131k Kurulu\u015flar\u0131:<\/strong> \u00d6zel hastaneler, t\u0131p merkezleri, diyaliz merkezleri, laboratuvarlar, eczaneler, optik\u00e7iler, t\u0131bbi cihaz ve malzeme tedarik\u00e7ileri.<\/li>\n\n\n\n<li><strong>Turizm \u0130\u015fletme Belgeli Oteller:<\/strong> K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131 veya belediyeden i\u015fletme\/yat\u0131r\u0131m belgesi alm\u0131\u015f t\u00fcm oteller.<\/li>\n\n\n\n<li><strong>Hal Kay\u0131t Sistemi&#8217;ne (HKS) Kay\u0131tl\u0131 Sebze-Meyve Komisyoncular\u0131 ve T\u00fcccarlar:<\/strong> Ya\u015f sebze ve meyve ticareti yapan t\u00fcm i\u015fletmeler.<\/li>\n\n\n\n<li><strong>\u00d6TV Kapsam\u0131ndaki \u00dcr\u00fcnlerle U\u011fra\u015fan \u0130\u015fletmeler<\/strong>: Akaryak\u0131t, t\u00fct\u00fcn, alkoll\u00fc i\u00e7ecek gibi \u00fcr\u00fcnlerin imalat\u0131, ithalat\u0131 veya da\u011f\u0131t\u0131m\u0131n\u0131 yapan m\u00fckellefler.<\/li>\n\n\n\n<li><strong>Elektrikli Ara\u00e7 \u015earj \u0130stasyonu \u0130\u015fletmecileri:<\/strong> EPDK lisans\u0131na sahip \u015farj a\u011f\u0131 i\u015fletmecileri ve sertifikal\u0131 istasyonlar.<\/li>\n<\/ul>\n\n\n\n<p>Bu gruplar i\u00e7in e-fatura uygulamas\u0131na ge\u00e7i\u015f bir tercih de\u011fil, do\u011frudan yasal zorunluluktur. Ciro tutar\u0131 ne olursa olsun faaliyet konusu bu kapsamdaysa e-fatura sistemine ge\u00e7i\u015f yap\u0131lmas\u0131 gerekir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Arsiv_Fatura_Zorunlulugu_2026_Limitleri\"><\/span>e-Ar\u015fiv Fatura Zorunlulu\u011fu 2026 Limitleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>2026 y\u0131l\u0131 itibar\u0131yla faturalama s\u00fcre\u00e7lerinde elektronik belge kullan\u0131m\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde geni\u015flemi\u015ftir. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 d\u00fczenlemelerine g\u00f6re e-fatura ve e-ar\u015fiv fatura sistemine d\u00e2hil olmayan m\u00fckellefler taraf\u0131ndan d\u00fczenlenecek faturalar, 1 Ocak 2026 tarihinden itibaren tutar\u0131na bak\u0131lmaks\u0131z\u0131n e-ar\u015fiv fatura olarak d\u00fczenlenmek zorundad\u0131r. Bu kapsamda;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Al\u0131c\u0131n\u0131n <a href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/\">vergi m\u00fckellefi<\/a> olup olmamas\u0131 zorunlulu\u011fu de\u011fi\u015ftirmez.<\/li>\n\n\n\n<li>Faturan\u0131n t\u00fcr\u00fcn\u00fc belirleyen temel kriter, al\u0131c\u0131n\u0131n e-fatura m\u00fckellefi olup olmamas\u0131d\u0131r.<\/li>\n\n\n\n<li>e-Fatura m\u00fckellefi al\u0131c\u0131lara e-fatura, di\u011fer al\u0131c\u0131laraysa e-ar\u015fiv fatura d\u00fczenlenir.<\/li>\n<\/ul>\n\n\n\n<p>Ancak bu durum t\u00fcm m\u00fckellefler a\u00e7\u0131s\u0131ndan k\u00e2\u011f\u0131t faturan\u0131n tamamen kald\u0131r\u0131ld\u0131\u011f\u0131 anlam\u0131na gelmez.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Istisna_Uygulamasi_Gecis_Sureci\"><\/span><strong>\u0130stisna Uygulamas\u0131 (Ge\u00e7i\u015f S\u00fcreci)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Basit usulde vergilendirilen m\u00fckelleflerle i\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutan m\u00fckellefler i\u00e7in \u00f6zel bir ge\u00e7i\u015f d\u00fczenlemesi uygulanmaktad\u0131r. Bu m\u00fckellefler:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1 Ocak 2025-31 Aral\u0131k 2026 tarihleri aras\u0131nda,<\/li>\n\n\n\n<li>Vergiler d\u00e2hil toplam tutar\u0131 \u20ba3.000&#8217;n\u0131 a\u015fmayan i\u015flemler i\u00e7in k\u00e2\u011f\u0131t fatura d\u00fczenleyebilir.<\/li>\n<\/ul>\n\n\n\n<p>Bu tutar\u0131n a\u015f\u0131lmas\u0131 h\u00e2linde faturalar\u0131n e-ar\u015fiv portal\u0131 \u00fczerinden elektronik ortamda d\u00fczenlenmesi zorunludur. 1 Ocak 2027 itibar\u0131ylaysa bu m\u00fckellef gruplar\u0131 i\u00e7in de tutar\u0131na bak\u0131lmaks\u0131z\u0131n t\u00fcm faturalar\u0131n elektronik ortamda d\u00fczenlenmesi zorunlu h\u00e2le gelecektir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2026da_Fatura_Duzenleme_Siniri_Nedir\"><\/span>2026&#8217;da Fatura D\u00fczenleme S\u0131n\u0131r\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Vergi Usul Kanunu uyar\u0131nca 2026 y\u0131l\u0131 i\u00e7in zorunlu fatura d\u00fczenleme s\u0131n\u0131r\u0131 \u20ba12.000 olmu\u015ftur. Bu d\u00fczenlemeye g\u00f6re:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vergiler d\u00e2hil sat\u0131\u015f tutar\u0131 \u20ba12.000&#8217;n\u0131 a\u015farsa fatura d\u00fczenlenmesi zorunludur.&nbsp;<\/li>\n\n\n\n<li>Tutar bu s\u0131n\u0131r\u0131n alt\u0131nda olsa bile al\u0131c\u0131n\u0131n talep etmesi h\u00e2linde fatura kesilmesi gerekir.<\/li>\n<\/ul>\n\n\n\n<p>Bu s\u0131n\u0131r ayn\u0131 zamanda perakende sat\u0131\u015flarda \u00f6deme kaydedici cihaz (\u00d6KC) fi\u015fiyle fatura d\u00fczenleme ayr\u0131m\u0131n\u0131 belirleyen tutard\u0131r. Buna g\u00f6re:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u20ba12.000&#8217;n\u0131n alt\u0131ndaki sat\u0131\u015flarda perakende sat\u0131\u015f fi\u015fi d\u00fczenlenebilir.&nbsp;<\/li>\n\n\n\n<li>Bu tutar\u0131n a\u015f\u0131lmas\u0131 durumunda mutlaka fatura d\u00fczenlenmelidir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Fatura_Uygulamasina_Gecis_Icin_Hangi_Adimlar_Izlenmelidir\"><\/span>e-Fatura Uygulamas\u0131na Ge\u00e7i\u015f \u0130\u00e7in Hangi Ad\u0131mlar \u0130zlenmelidir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>e-Fatura uygulamas\u0131na ge\u00e7i\u015f s\u00fcrecini sorunsuz tamamlamak i\u00e7in&nbsp;\u015fu ad\u0131mlar\u0131 planl\u0131 \u015fekilde uygulamak gerekir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ciro ve Sekt\u00f6r Analizi Yap\u0131n:<\/strong> \u0130lk ad\u0131m olarak 2025 y\u0131l\u0131 br\u00fct sat\u0131\u015f has\u0131lat\u0131n\u0131z\u0131 kontrol edin. Limitlere ve sekt\u00f6rel zorunluluklara d\u00e2hil olup olmad\u0131\u011f\u0131n\u0131z\u0131 ara\u015ft\u0131r\u0131n.&nbsp;<\/li>\n\n\n\n<li><strong>Mali M\u00fch\u00fcr veya e-\u0130mza Temin Edin:<\/strong> Ba\u015fvuru yapabilmek i\u00e7in mali m\u00fch\u00fcr ya da elektronik imza gerekir. Bu ara\u00e7lardan biri olmadan sisteme ge\u00e7i\u015f m\u00fcmk\u00fcn olmaz.\u00a0Robom ile hem <a href=\"https:\/\/robom.com\/e-fatura\/\" target=\"_blank\" rel=\"noopener\">e-fatura program\u0131<\/a> ihtiyac\u0131n\u0131z\u0131 kar\u015f\u0131larken hem de \u00fccretsiz bir \u015fekilde e-imza temin edebilirsiniz.<\/li>\n\n\n\n<li><strong>G\u0130B \u00dczerinden Ba\u015fvuru Yap\u0131n<\/strong>: Ba\u015fvuru, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 sistemi \u00fczerinden ger\u00e7ekle\u015ftirilir. Form doldurulur ve mali m\u00fch\u00fcr ya da e-imza&nbsp;kullan\u0131larak onaylan\u0131r.<\/li>\n\n\n\n<li><strong>Kullan\u0131m Y\u00f6nteminizi Belirleyin:<\/strong> \u0130\u015flem hacminiz ve teknik altyap\u0131n\u0131z hangi y\u00f6ntemin sizin i\u00e7in daha uygun oldu\u011funu belirler. e-Fatura sistemini \u00fc\u00e7 farkl\u0131 y\u00f6ntemle kullanabilirsiniz:\n<ul class=\"wp-block-list\">\n<li>&nbsp;G\u0130B Portal,<\/li>\n\n\n\n<li>&nbsp;\u00d6zel entegrat\u00f6r,<\/li>\n\n\n\n<li>&nbsp;Do\u011frudan entegrasyon (ERP\/muhasebe sistemi ba\u011flant\u0131s\u0131).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Test S\u00fcrecini Tamamlay\u0131n<\/strong>: Ba\u015fvurunun ard\u0131ndan&nbsp;canl\u0131 kullan\u0131ma ge\u00e7meden \u00f6nce test faturalar\u0131 olu\u015fturup seri ve s\u0131ra numaralar\u0131yla sistem uyumunu kontrol edin.<\/li>\n\n\n\n<li><strong>Resm\u00ee Ge\u00e7i\u015fi Ba\u015flat\u0131n:<\/strong> Belirlenen ge\u00e7i\u015f tarihi itibar\u0131yla (\u00f6rne\u011fin 1 Temmuz 2026) e-fatura d\u00fczenlemeye ba\u015flay\u0131n ve bu tarihten sonra k\u00e2\u011f\u0131t fatura&nbsp;kullanmay\u0131n.<\/li>\n\n\n\n<li><strong>Mevzuat\u0131 D\u00fczenli Takip Edin:<\/strong> Limitler ve uygulama esaslar\u0131 de\u011fi\u015febilece\u011finden g\u00fcncel tebli\u011fleri ve duyurular\u0131 mutlaka takip edin.<\/li>\n<\/ul>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-b8775fcc-262b-45dd-82cd-fac0dcd16225\">\n\t\t<span class=\"hs-cta-node hs-cta-b8775fcc-262b-45dd-82cd-fac0dcd16225\" id=\"b8775fcc-262b-45dd-82cd-fac0dcd16225\">\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\/b8775fcc-262b-45dd-82cd-fac0dcd16225\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-b8775fcc-262b-45dd-82cd-fac0dcd16225\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/b8775fcc-262b-45dd-82cd-fac0dcd16225.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, 'b8775fcc-262b-45dd-82cd-fac0dcd16225', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Fatura_Entegrasyonu_ve_Basvuru_Sureci_Nasil_Yapilir\"><\/span>e-Fatura Entegrasyonu ve Ba\u015fvuru S\u00fcreci Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>S\u00fcreci tamamlamak i\u00e7in izlenmesi gereken ad\u0131mlar \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>G\u0130B e-Fatura Ba\u015fvuru Ekran\u0131na Gidin:<\/strong> Haz\u0131rl\u0131klar tamamland\u0131\u011f\u0131nda e-fatura ba\u015fvurusu i\u00e7in G\u0130B&#8217;in resm\u00ee portal\u0131na girin.<\/li>\n\n\n\n<li><strong>Ba\u015fvuru Formunu Eksiksiz Doldurun:<\/strong> Ba\u015fvuru ekran\u0131nda istenen bilgileri do\u011fru ve g\u00fcncel \u015fekilde girin:\n<ul class=\"wp-block-list\">\n<li>Vergi kimlik numaras\u0131 veya T.C. kimlik numaras\u0131,<\/li>\n\n\n\n<li>\u015eirket\/ad bilgiler,<\/li>\n\n\n\n<li>Adres ve ileti\u015fim bilgileri.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Elektronik Onay Verin:<\/strong> Formu doldurduktan sonra mali m\u00fch\u00fcr\/e-imza ile ba\u015fvuruyu onaylay\u0131n. Bu ad\u0131m, ba\u015fvurunun resm\u00ee olarak G\u0130B sistemine iletilmesi i\u00e7in zorunludur.<\/li>\n\n\n\n<li><strong>Uygulama Y\u00f6ntemini Se\u00e7in:<\/strong> Ba\u015fvuru s\u0131ras\u0131nda sistem kullan\u0131m y\u00f6ntemini se\u00e7meniz gerekir. Daha \u00f6nce s\u00f6z\u00fcn\u00fc etti\u011fimiz y\u00f6ntemlerden sizin i\u00e7in&nbsp;uygun olan\u0131 se\u00e7in.<\/li>\n\n\n\n<li><strong>Ba\u015fvuru Sonucunu Bekleyin:<\/strong> Ba\u015fvurunuz iletildikten sonra G\u0130B taraf\u0131ndan de\u011ferlendirilir. Onayland\u0131\u011f\u0131nda sisteminiz aktif olur ve e-fatura kesmeye ba\u015flayabilirsiniz.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Arsiv_Fatura_Interaktif_Nasil_Duzenlenir\"><\/span>e-Ar\u015fiv Fatura (\u0130nteraktif) Nas\u0131l D\u00fczenlenir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>e-Ar\u015fiv fatura, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan sunulan ve \u0130nteraktif Vergi Dairesi \u00fczerinden kullan\u0131lan bir elektronik fatura sistemidir. Bu sistem sayesinde faturalar dijital ortamda haz\u0131rlan\u0131r, onaylan\u0131r ve elektronik olarak saklan\u0131r. 2026 itibar\u0131yla e-ar\u015fiv fatura, bir\u00e7ok i\u015fletme i\u00e7in g\u00fcnl\u00fck faturalama y\u00f6ntemi h\u00e2line gelmi\u015ftir.<\/p>\n\n\n\n<p>\u0130nteraktif sistemin en \u00f6nemli avantaj\u0131 teknik entegrasyon gerektirmeden do\u011frudan portal \u00fczerinden fatura d\u00fczenlenebilmesidir. Bu y\u00f6n\u00fcyle k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli i\u015fletmeler i\u00e7in pratik bir \u00e7\u00f6z\u00fcm sunar.<\/p>\n\n\n\n<p>Portal \u00fczerinden e-ar\u015fiv fatura d\u00fczenlemek i\u00e7in \u015fu ad\u0131mlar izlenir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sisteme Giri\u015f Yap\u0131n<\/strong>: \u0130nteraktif Vergi Dairesi hesab\u0131n\u0131za kullan\u0131c\u0131 bilgilerinizle girin.<\/li>\n\n\n\n<li><strong>Ar\u015fiv Portal\u0131 A\u00e7\u0131n<\/strong>: Men\u00fcden &#8220;e-Ar\u015fiv Portal&#8221;&nbsp; &#8220;Fatura Olu\u015ftur&#8221; se\u00e7ene\u011fine t\u0131klay\u0131n.<\/li>\n\n\n\n<li><strong>M\u00fc\u015fteri Bilgilerini Yaz\u0131n:<\/strong> Ad\/\u00fcnvan, vergi numaras\u0131 (veya T.C. kimlik no) ve adres bilgilerini girin. Nihai t\u00fcketici i\u00e7in fatura kesiyorsan\u0131z T.C. alan\u0131na 11111111111 yazabilirsiniz.<\/li>\n\n\n\n<li><strong>\u00dcr\u00fcn veya Hizmet Bilgilerini Ekleyin:<\/strong> A\u00e7\u0131klama, miktar, birim fiyat ve KDV oran\u0131n\u0131 do\u011fru girin.<\/li>\n\n\n\n<li><strong>Taslak Olu\u015fturup Kontrol Edin:<\/strong> &#8220;Olu\u015ftur&#8221; butonuna bas\u0131n. Bilgileri son kez kontrol edin.<\/li>\n\n\n\n<li><strong>Onaylay\u0131n:<\/strong> &#8220;G\u0130B \u0130mza&#8221; ile onay verin. Telefonunuza gelen \u015fifreyi girin.<\/li>\n<\/ul>\n\n\n\n<p>Onaydan sonra fatura resm\u00eeyet kazan\u0131r ve de\u011fi\u015ftirilemez.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Fatura_Mukellefi_Sorgulama_Nasil_Yapilir\"><\/span>e-Fatura M\u00fckellefi Sorgulama Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Bir firmaya e-fatura d\u00fczenlemeden \u00f6nce kar\u015f\u0131 taraf\u0131n e-fatura m\u00fckellefi olup olmad\u0131\u011f\u0131n\u0131 kontrol etmeniz gerekir. \u00c7\u00fcnk\u00fc e-fatura m\u00fckellefi olan bir&nbsp;i\u015fletme e-fatura m\u00fckellefi olan ba\u015fka bir i\u015fletmeye&nbsp;k\u00e2\u011f\u0131t fatura kesilemez.<\/p>\n\n\n\n<p>Sorgulama G\u0130B \u00fczerinden yap\u0131labilece\u011fi gibi \u00f6zel entegrat\u00f6r firmalar \u00fczerinden de otomatik olarak yap\u0131labilir.<\/p>\n\n\n\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 sitesinden sorgulama:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>G\u0130B&#8217;in e-fatura m\u00fckellef sorgulama ekran\u0131na girin.<\/li>\n\n\n\n<li>Kar\u015f\u0131 taraf\u0131n Vergi Kimlik Numaras\u0131 (VKN) veya T.C. Kimlik Numaras\u0131 bilgisini yaz\u0131n.<\/li>\n\n\n\n<li>Sorgula butonuna t\u0131klay\u0131n.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Faturaya_Gecmemenin_Cezasi_Ne_Kadar\"><\/span>e-Faturaya Ge\u00e7memenin Cezas\u0131 Ne Kadar?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>e-Fatura zorunlulu\u011fu kapsam\u0131nda olmas\u0131na ra\u011fmen sisteme ge\u00e7meyen m\u00fckellefler hakk\u0131nda Vergi Usul Kanunu h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n\n\n\n<p>Elektronik belge d\u00fczenlenmesi gerekirken k\u00e2\u011f\u0131t fatura d\u00fczenlenmesi, hi\u00e7 fatura d\u00fczenlenmemesi veya belgenin ger\u00e7e\u011fe ayk\u0131r\u0131 tutarla kesilmesi durumlar\u0131nda \u00f6zel usuls\u00fczl\u00fck cezalar\u0131 s\u00f6z konusu olur.<\/p>\n\n\n\n<p>Her bir belge i\u00e7in uygulanan ceza tutar\u0131 2026 y\u0131l\u0131 itibar\u0131yla \u20ba17.000&#8217;ndan ba\u015flamakta, tekrar eden tespitlerde belge tutar\u0131n\u0131n %10&#8217;u oran\u0131nda hesaplanabilmektedir. Ayn\u0131 belge t\u00fcr\u00fc i\u00e7in bir takvim y\u0131l\u0131 i\u00e7inde uygulanabilecek toplam ceza tutar\u0131ysa \u00fcst s\u0131n\u0131rla s\u0131n\u0131rl\u0131d\u0131r. Ayr\u0131ca:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>e-Fatura m\u00fckellefine k\u00e2\u011f\u0131t fatura kesmek,<\/li>\n\n\n\n<li>Zorunlu oldu\u011fu h\u00e2lde sisteme ge\u00e7memek,<\/li>\n\n\n\n<li>Yanl\u0131\u015f belge d\u00fczenlemek gibi durumlar da cezai risk do\u011furur.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Fatura_Kullanmanin_Isletmelere_Sagladigi_Avantajlar\"><\/span>e-Fatura Kullanman\u0131n \u0130\u015fletmelere Sa\u011flad\u0131\u011f\u0131 Avantajlar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>e-Fatura sisteminin i\u015fletmelere ba\u015fl\u0131ca faydalar\u0131:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Zamandan tasarruf sa\u011flar. Faturalar saniyeler i\u00e7inde olu\u015fturulur ve kar\u015f\u0131 tarafa iletilir. Bask\u0131, imza, zarf haz\u0131rlama ve kargo s\u00fcre\u00e7leri ortadan kalkar.<\/li>\n\n\n\n<li>Maliyetleri d\u00fc\u015f\u00fcr\u00fcr. K\u00e2\u011f\u0131t, toner, yaz\u0131c\u0131 bak\u0131m\u0131, ar\u015fivleme ve fiziksel depolama giderleri \u00f6nemli \u00f6l\u00e7\u00fcde azal\u0131r.<\/li>\n\n\n\n<li>Hata riskini azalt\u0131r. Manuel hesaplama ve veri giri\u015f hatalar\u0131 minimuma iner. Vergi oranlar\u0131 ve tutarlar sistem \u00fczerinden kontrol edilir.<\/li>\n\n\n\n<li>Denetim s\u00fcre\u00e7lerini kolayla\u015ft\u0131r\u0131r. Elektronik ar\u015fiv sayesinde faturalar h\u0131zl\u0131ca bulunur ve ibraz edilir. Belge d\u00fczeni daha sistemli h\u00e2le gelir.<\/li>\n\n\n\n<li>Ar\u015fivleme d\u00fczeni sa\u011flar. Faturalar dijital ortamda sakland\u0131\u011f\u0131 i\u00e7in kaybolma, y\u0131pranma veya eksik belge riski azal\u0131r.<\/li>\n\n\n\n<li>\u00c7evresel katk\u0131 sunar. K\u00e2\u011f\u0131t t\u00fcketiminin azalmas\u0131 s\u00fcrd\u00fcr\u00fclebilirli\u011fe destek olur.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_e-Fatura_Sureclerini_Hizli_ve_Kolay_Yonetin\"><\/span>M\u00fckellef ile e-Fatura S\u00fcre\u00e7lerini H\u0131zl\u0131 ve Kolay Y\u00f6netin!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>e-Fatura s\u00fcre\u00e7lerinde mevzuata uygunluk, h\u0131z ve kolayl\u0131k <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a> ile son derece pratik! M\u00fckellef olarak \u015firket kurulu\u015fundan \u00f6n muhasebe i\u015flemlerine, marka tescilinden vergi s\u00fcre\u00e7lerinin takibine kadar pek \u00e7ok konuda sundu\u011fumuz hizmetlerle tek bir platform \u00fczerinden finansal s\u00fcre\u00e7lerinizi y\u00f6netmenize yard\u0131mc\u0131 oluyoruz. B\u00f6ylece operasyonel s\u00fcre\u00e7lerdeki i\u015f y\u00fck\u00fcn\u00fcz\u00fc hafifletiyor, sizlere zaman kazand\u0131r\u0131yoruz. Siz de hemen <a href=\"https:\/\/app.mukellef.co\/register\/\">\u00fcye olarak<\/a> i\u015flemlerinize ba\u015flayabilirsiniz.\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-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>e-Fatura, e-ar\u015fiv fatura&nbsp;hakk\u0131nda s\u0131k\u00e7a sorulan sorular\u0131n yan\u0131tlar\u0131n\u0131 burada bulabilirsiniz.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1774272736171\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"e-Faturaya_Gectikten_Sonra_Kagit_Fatura_Duzenlenebilir_mi\"><\/span>e-Faturaya Ge\u00e7tikten Sonra K\u00e2\u011f\u0131t Fatura D\u00fczenlenebilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Hay\u0131r. e-Fatura m\u00fckellefleri, yine e-fatura m\u00fckellefi olan i\u015fletmelere k\u00e2\u011f\u0131t fatura kesemez. Aksi h\u00e2lde belge ge\u00e7ersiz say\u0131l\u0131r ve ceza uygulan\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1774272749607\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"e-Fatura_Kullanan_Bir_Isletme_e-Arsiv_Fatura_da_Kullanabilir_mi\"><\/span>e-Fatura Kullanan Bir \u0130\u015fletme, e-Ar\u015fiv Fatura da Kullanabilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Evet, e-fatura m\u00fckellefi olan i\u015fletmeler ayn\u0131 zamanda e-ar\u015fiv fatura da kullanabilir. Hatta baz\u0131 durumlarda kullanmalar\u0131 zorunludur. e-Fatura sistemine kay\u0131tl\u0131 olan i\u015fletmeler, e-fatura kapsam\u0131 d\u0131\u015f\u0131ndaki m\u00fc\u015fterilere (e-fatura m\u00fckellefi olmayanlara) e-ar\u015fiv fatura d\u00fczenlemek zorundad\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1774272761307\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"e-Faturaya_Gecmek_Icin_Belirli_Bir_Yazilim_Kullanmak_Sart_mi\"><\/span>e-Faturaya Ge\u00e7mek \u0130\u00e7in Belirli Bir Yaz\u0131l\u0131m Kullanmak \u015eart m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Hay\u0131r. G\u0130B Portal \u00fccretsizdir. Ancak i\u015flem hacmi y\u00fcksek i\u015fletmeler i\u00e7in \u00f6zel entegrat\u00f6r veya ERP entegrasyonu daha pratiktir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1774272775790\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"e-Fatura_Sistemine_Gecis_Maliyetli_midir\"><\/span>e-Fatura Sistemine Ge\u00e7i\u015f Maliyetli midir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Temel sistem \u00fccretsizdir. Maliyetler daha \u00e7ok mali m\u00fch\u00fcr\/e-imza ve entegrasyon tercihlerinden kaynaklan\u0131r. Uzun vadede operasyonel tasarruf sa\u011flar.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1774272787340\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"e-Fatura_Uygulamasi_Ilk_Ne_Zaman_Basladi\"><\/span>e-Fatura Uygulamas\u0131 \u0130lk Ne Zaman Ba\u015flad\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>T\u00fcrkiye&#8217;de e-fatura uygulamas\u0131 2010 y\u0131l\u0131nda G\u0130B taraf\u0131ndan pilot olarak ba\u015flat\u0131ld\u0131 ve kademeli olarak geni\u015fletildi. 2026 itibar\u0131yla bir\u00e7ok i\u015fletme i\u00e7in zorunlu h\u00e2le geldi.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yararlanilan_Kaynaklar\"><\/span>Yararlan\u0131lan Kaynaklar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/ebelge.gib.gov.tr\/efaturamevzuat.html?utm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/ebelge.gib.gov.tr\/efaturamevzuat.html?utm<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/arsiv\/mbs\/resmigazete\/-Duyuru-Tablo-Duyurusu.pdf?utm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/arsiv\/mbs\/resmigazete\/-Duyuru-Tablo-Duyurusu.pdf?utm<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/cdn.gib.gov.tr\/api\/gibportal-file\/file\/getFileResources?objectKey=arsiv%2Fyardim-kaynaklar%2Finfografikler%2Fpdfs%2F2025_e_fatura.pdf&amp;utm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/cdn.gib.gov.tr\/api\/gibportal-file\/file\/getFileResources?objectKey=arsiv%2Fyardim-kaynaklar%2Finfografikler%2Fpdfs%2F2025_e_fatura.pdf&amp;utm<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251231M5-31.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251231M5-31.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/cdn.gib.gov.tr\/api\/gibportal-file\/file\/getFileResources?objectKey=arsiv\/yardim-kaynaklar\/infografikler\/pdfs\/2025_e_arsiv_fatura.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/cdn.gib.gov.tr\/api\/gibportal-file\/file\/getFileResources?objectKey=arsiv\/yardim-kaynaklar\/infografikler\/pdfs\/2025_e_arsiv_fatura.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/9208c1d3-f311-468d-9dd7-0d50a202bd6c?utm_\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/9208c1d3-f311-468d-9dd7-0d50a202bd6c?utm_<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/90823c28-8ec0-4e98-bf82-2aff97f505ff\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/90823c28-8ec0-4e98-bf82-2aff97f505ff<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B), kay\u0131t d\u0131\u015f\u0131 ekonomiyle m\u00fccadele ve ticari s\u00fcre\u00e7lerin tam izlenebilirli\u011fini sa\u011flama vizyonuyla dijital vergi ekosistemini her y\u0131l daha kapsaml\u0131 h\u00e2le getiriyor. Bu stratejik d\u00f6n\u00fc\u015f\u00fcm\u00fcn bir par\u00e7as\u0131 olarak&nbsp;e-fatura ve e-ar\u015fiv fatura ge\u00e7i\u015f e\u015fikleri kademeli olarak d\u00fc\u015f\u00fcr\u00fcl\u00fcrken dijitalle\u015fme art\u0131k i\u015fletmeler i\u00e7in bir tercih olmaktan \u00e7\u0131k\u0131p temel bir yasal y\u00fck\u00fcml\u00fcl\u00fc\u011fe d\u00f6n\u00fc\u015f\u00fcyor. 2025 y\u0131l\u0131 br\u00fct sat\u0131\u015f &#8230;<\/p>\n","protected":false},"author":29,"featured_media":12165,"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-12153","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\/12153","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=12153"}],"version-history":[{"count":3,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12153\/revisions"}],"predecessor-version":[{"id":12167,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12153\/revisions\/12167"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/12165"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=12153"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=12153"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=12153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}