{"id":12200,"date":"2026-05-20T15:40:36","date_gmt":"2026-05-20T12:40:36","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=12200"},"modified":"2026-05-20T15:42:44","modified_gmt":"2026-05-20T12:42:44","slug":"acik-ve-kapali-fatura-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/acik-ve-kapali-fatura-nedir\/","title":{"rendered":"A\u00e7\u0131k ve Kapal\u0131 Fatura Nedir? Aras\u0131ndaki Farklar Nelerdir?"},"content":{"rendered":"\n<p>Fatura, sat\u0131\u015f i\u015fleminden sonra kesilen resm\u00ee belgedir. Sat\u0131lan mal\u0131n veya hizmetin al\u0131c\u0131ya teslim zaman\u0131n\u0131 ve ko\u015fullar\u0131n\u0131&nbsp;g\u00f6sterir. A\u00e7\u0131k ve kapal\u0131 faturalar vergi hukukunda resmen tan\u0131mlanmayan ancak&nbsp;ticari team\u00fcller sonucunda ortaya \u00e7\u0131kan ve yayg\u0131n olarak kullan\u0131lan belge t\u00fcrleridir. Bu yaz\u0131da iki fatura t\u00fcr\u00fcn\u00fcn detaylar\u0131n\u0131, d\u00fczenlenme y\u00f6ntemlerini ve aralar\u0131ndaki farklar\u0131 inceliyoruz.<\/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\/acik-ve-kapali-fatura-nedir\/#Acik_Fatura_Nedir\" >A\u00e7\u0131k Fatura 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\/acik-ve-kapali-fatura-nedir\/#Acik_Fatura_Nasil_Kesilir\" >A\u00e7\u0131k Fatura Nas\u0131l Kesilir?<\/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\/acik-ve-kapali-fatura-nedir\/#Kapali_Fatura_Nedir\" >Kapal\u0131 Fatura Nedir?<\/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\/acik-ve-kapali-fatura-nedir\/#Kapali_Fatura_Nasil_Duzenlenir\" >Kapal\u0131 Fatura Nas\u0131l D\u00fczenlenir?<\/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\/acik-ve-kapali-fatura-nedir\/#Acik_ve_Kapali_Fatura_Arasindaki_Farklar\" >A\u00e7\u0131k ve Kapal\u0131 Fatura Aras\u0131ndaki Farklar<\/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\/acik-ve-kapali-fatura-nedir\/#Satis_Faturasi_Acik_mi_Kapali_mi_Kesilir\" >Sat\u0131\u015f Faturas\u0131 A\u00e7\u0131k m\u0131 Kapal\u0131 m\u0131 Kesilir?<\/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\/acik-ve-kapali-fatura-nedir\/#Acik_Fatura_Ornegi\" >A\u00e7\u0131k Fatura \u00d6rne\u011fi<\/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\/acik-ve-kapali-fatura-nedir\/#Kapali_Fatura_Ornegi\" >Kapal\u0131 Fatura \u00d6rne\u011fi<\/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\/acik-ve-kapali-fatura-nedir\/#Mukellefle_Fatura_Islemlerinizi_Hizlandirin\" >M\u00fckellef&#8217;le Fatura \u0130\u015flemlerinizi H\u0131zland\u0131r\u0131n!<\/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\/acik-ve-kapali-fatura-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-11\" href=\"https:\/\/mukellef.co\/blog\/acik-ve-kapali-fatura-nedir\/#Acik_Fatura_Kase_Nereye_Basilir\" >A\u00e7\u0131k Fatura Ka\u015fe Nereye Bas\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/acik-ve-kapali-fatura-nedir\/#Kapali_Fatura_Kase_Nereye_Basilir\" >Kapal\u0131 Fatura Ka\u015fe Nereye Bas\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\/acik-ve-kapali-fatura-nedir\/#e-Fatura_Acik_mi_Kapali_mi_Nasil_Anlasilir\" >e-Fatura A\u00e7\u0131k m\u0131 Kapal\u0131 m\u0131 Nas\u0131l Anla\u015f\u0131l\u0131r?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Acik_Fatura_Nedir\"><\/span>A\u00e7\u0131k Fatura Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A\u00e7\u0131k fatura vadeli sat\u0131\u015flardan sonra kesilen belgedir. Sat\u0131lan mal\u0131n veya hizmetin bedelinin&nbsp;al\u0131c\u0131dan belgenin d\u00fczenlendi\u011fi tarihte tahsil edilmedi\u011fini g\u00f6sterir.&nbsp;Ticari team\u00fcllere g\u00f6re al\u0131c\u0131n\u0131n sat\u0131c\u0131ya olan borcunun hen\u00fcz &#8220;a\u00e7\u0131k&#8221; yani \u00f6denmemi\u015f oldu\u011funu belirtir.&nbsp;<\/p>\n\n\n\n<p>A\u00e7\u0131k faturalarda sat\u0131c\u0131 taraf ka\u015fesini ve yetkilinin imzas\u0131n\u0131 faturan\u0131n \u00fcst b\u00f6l\u00fcm\u00fcne ekler. Bu sayede belgenin vadeli bir fatura oldu\u011fu her iki taraf\u0131n muhasebesi taraf\u0131ndan kabul edilir. Cari hesaplara bu \u015fekilde i\u015flenir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Acik_Fatura_Nasil_Kesilir\"><\/span>A\u00e7\u0131k Fatura Nas\u0131l Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Standart fatura kesme s\u00fcreciyle ayn\u0131 bi\u00e7imde ba\u015flasa da a\u00e7\u0131k fatura kesiminde baz\u0131 farkl\u0131l\u0131klar bulunur. S\u00fcre\u00e7 ilk ad\u0131mdan itibaren \u015f\u00f6yle ilerler:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00d6nce sat\u0131lan \u00fcr\u00fcn\u00fcn veya hizmetin t\u00fcm bilgileri faturaya eksiksiz olarak yaz\u0131l\u0131r.<\/li>\n\n\n\n<li><a href=\"https:\/\/mukellef.co\/blog\/kdv-nedir-hesaplamasi-nasil-yapilir\/\">KDV<\/a> ve varsa di\u011fer vergi t\u00fcrleri do\u011fru \u015fekilde hesaplan\u0131p faturaya d\u00e2hil edilir. Katma de\u011fer vergisinin hesaplanmas\u0131nda kolayl\u0131k i\u00e7in\u00a0<a href=\"https:\/\/mukellef.co\/kdv-hesaplama\/\" target=\"_blank\" rel=\"noopener noreferrer\">KDV Hesaplama Arac\u0131<\/a> tercih edilebilir.<\/li>\n\n\n\n<li>Sat\u0131c\u0131ya ve al\u0131c\u0131ya ait \u00fcnvan, vergi dairesi\/numaras\u0131 ve adres bilgileri girilir.<\/li>\n\n\n\n<li>Faturan\u0131n \u00f6deme ko\u015fullar\u0131 b\u00f6l\u00fcm\u00fcne &#8220;Vadeli,&#8221; &#8220;30 G\u00fcn Vade,&#8221; &#8220;\u00c7ek\/Senet Kar\u015f\u0131l\u0131\u011f\u0131&#8221; gibi \u00f6deme y\u00f6ntemini belirten ifadeler eklenir.<\/li>\n\n\n\n<li>A\u00e7\u0131k faturan\u0131n karakteristik \u00f6zelli\u011fi sat\u0131c\u0131n\u0131n ka\u015fesinin faturan\u0131n \u00fcst b\u00f6l\u00fcm\u00fcne bas\u0131lmas\u0131d\u0131r. Genellikle fatura ba\u015fl\u0131\u011f\u0131n\u0131n veya al\u0131c\u0131 bilgilerinin oldu\u011fu k\u0131s\u0131m tercih edilir.<\/li>\n\n\n\n<li>\u00d6demenin belirlenen zamanda yap\u0131lmas\u0131n\u0131n ard\u0131ndan\u00a0tahsilat makbuzu d\u00fczenlenir.\u00a0B\u00f6ylece ileride do\u011fabilecek ticari uyu\u015fmazl\u0131klarda belgeli ispat sa\u011flanabilir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kapali_Fatura_Nedir\"><\/span>Kapal\u0131 Fatura Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Kapal\u0131 fatura sat\u0131lan mal\u0131n veya hizmetin bedelinin faturan\u0131n d\u00fczenlendi\u011fi anda yani pe\u015fin olarak tahsil edildi\u011fini g\u00f6steren belge t\u00fcr\u00fcd\u00fcr. Bu fatura \u015fekli&nbsp;i\u015flemin her iki taraf a\u00e7\u0131s\u0131ndan da tamamland\u0131\u011f\u0131n\u0131 ve aralar\u0131nda herhangi bir bor\u00e7-alacak ili\u015fkisinin kalmad\u0131\u011f\u0131n\u0131 g\u00f6sterir.<\/p>\n\n\n\n<p>Kapal\u0131 fatura \u00f6zellikle perakende sekt\u00f6r\u00fcnde&nbsp;yap\u0131lan i\u015flemlerde s\u0131k\u00e7a kullan\u0131l\u0131r. Kay\u0131tlarda gelir ve tahsilat ayn\u0131 anda muhasebele\u015ftirilir.&nbsp;Kapal\u0131 faturalarda belgede konu edilen bedelin tamam\u0131n\u0131n tahsil edildi\u011fini vurgulayarak borcun &#8220;kapal\u0131&#8221; oldu\u011funu g\u00f6stermek&nbsp;i\u00e7in sat\u0131c\u0131n\u0131n ka\u015fesi ve imzas\u0131 faturan\u0131n alt k\u0131sm\u0131na eklenir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kapali_Fatura_Nasil_Duzenlenir\"><\/span>Kapal\u0131 Fatura Nas\u0131l D\u00fczenlenir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Kapal\u0131 fatura d\u00fczenleme standart fatura kesme&nbsp;ad\u0131mlar\u0131yla ba\u015flar. A\u00e7\u0131k faturada oldu\u011fu gibi ka\u015fe ve imzan\u0131n konumuyla farkl\u0131la\u015f\u0131r. Ad\u0131m ad\u0131m s\u0131ralamak gerekirse;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sat\u0131c\u0131ya ve al\u0131c\u0131ya ait bilgilerle birlikte sat\u0131lan mal veya hizmetin miktar\u0131, birim fiyat\u0131, KDV oran\u0131 ve toplam tutar gibi standart fatura k\u0131s\u0131mlar\u0131 eksiksiz doldurulur.<\/li>\n\n\n\n<li>Faturan\u0131n \u00f6deme ko\u015fullar\u0131 b\u00f6l\u00fcm\u00fcne &#8220;Pe\u015fin Tahsil Edilmi\u015ftir,&#8221; &#8220;Nakit \u00d6deme&#8221; veya &#8220;Kredi Kart\u0131 \u00d6demesi&#8221; gibi tahsilat\u0131n yap\u0131ld\u0131\u011f\u0131n\u0131 belirten ifadeler eklenir.<\/li>\n\n\n\n<li>\u00d6deme al\u0131nd\u0131ktan sonra sat\u0131c\u0131 ka\u015fesini fatura toplam\u0131n\u0131n, KDV tutar\u0131n\u0131n ve genel toplam\u0131n yaz\u0131ld\u0131\u011f\u0131 k\u0131sm\u0131n alt\u0131na\u00a0basar.\u00a0Bu i\u015faret borcun kapand\u0131\u011f\u0131n\u0131 g\u00f6sterir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Acik_ve_Kapali_Fatura_Arasindaki_Farklar\"><\/span>A\u00e7\u0131k ve Kapal\u0131 Fatura Aras\u0131ndaki Farklar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A\u00e7\u0131k ve kapal\u0131 faturalar aras\u0131ndaki temel ayr\u0131m belgeye konu olan mal veya hizmet bedelinin tahsilat zaman\u0131yla ilgilidir. Aradaki fark ticari i\u015flemlerin muhasebele\u015ftirilmesi ve cari hesap takibi yap\u0131lmas\u0131 a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131r.<\/p>\n\n\n\n<p>\u0130ki fatura t\u00fcr\u00fcn\u00fcn ba\u015fl\u0131ca farklar\u0131 \u015f\u00f6yle s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kullan\u0131m Amac\u0131<\/strong>: A\u00e7\u0131k fatura vadeli sat\u0131\u015f i\u015flemlerinde kullan\u0131l\u0131r. Kapal\u0131 fatura pe\u015fin sat\u0131\u015f, nakit al\u0131\u015fveri\u015f veya kartla \u00f6deme gibi durumlarda kesilir.<\/li>\n\n\n\n<li><strong>\u00d6deme Zaman\u0131<\/strong>: A\u00e7\u0131k faturada tahsilat sonraki bir zamanda yap\u0131l\u0131r. \u00c7ek veya senetle \u00f6deme al\u0131nabilece\u011fi gibi faturada belirlenen vade s\u00fcresinde havale yoluyla da bor\u00e7 tahsil edilebilir. Kapal\u0131 faturadaysa tahsilat, belgenin d\u00fczenlendi\u011fi zaman yap\u0131l\u0131r.<\/li>\n\n\n\n<li><strong>Ka\u015fe ve \u0130mza Yeri<\/strong>:\u00a0A\u00e7\u0131k faturada imza ve ka\u015fe gibi fatura i\u00e7in belirleyici nitelikler ta\u015f\u0131yan bilgiler belgenin \u00fcst k\u0131sm\u0131nda yer al\u0131rken kapal\u0131 faturada en alt k\u0131s\u0131mda bulunur.<\/li>\n\n\n\n<li><strong>Muhasebe Kayd\u0131<\/strong>:\u00a0A\u00e7\u0131k fatura cari hesapta alacak olarak kaydedilir ve \u00f6demenin takip edilmesi gerekir. Kapal\u0131 faturaysa do\u011frudan gelir kalemine yaz\u0131l\u0131r. Gelir ve tahsilat ayn\u0131 zamanda tamamlan\u0131r.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Satis_Faturasi_Acik_mi_Kapali_mi_Kesilir\"><\/span>Sat\u0131\u015f Faturas\u0131 A\u00e7\u0131k m\u0131 Kapal\u0131 m\u0131 Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Sat\u0131\u015f faturas\u0131n\u0131n hangi t\u00fcrde kesilece\u011fi&nbsp;al\u0131c\u0131 ve sat\u0131c\u0131 aras\u0131ndaki ticari anla\u015fmaya ve \u00f6deme \u015fekline ba\u011fl\u0131d\u0131r.&nbsp;Her i\u015fletmenin kendi sat\u0131\u015f ve tahsilat politikas\u0131 vard\u0131r. Baz\u0131 i\u015fletmeler sadece pe\u015fin sat\u0131\u015f yaparken baz\u0131lar\u0131 vadeli sat\u0131\u015fa izin verir. M\u00fc\u015fterinin \u00f6deme kapasitesi ve tercihleri de belirleyici olabilir.<\/p>\n\n\n\n<p>Sat\u0131lan mal\u0131n ve hizmetin bedeli&nbsp;belgenin&nbsp;d\u00fczenlendi\u011fi anda pe\u015fin olarak al\u0131n\u0131yorsa kapal\u0131 fatura kesilir. Pe\u015fin \u00f6deme nakit veya kredi kart\u0131yla yap\u0131labilir. Bununla birlikte \u00f6demenin&nbsp;al\u0131c\u0131ya tan\u0131nan bir vade sonunda veya taksitler h\u00e2linde tahsil edilmesi durumunda a\u00e7\u0131k fatura d\u00fczenlenir. A\u00e7\u0131k faturalardan do\u011fan bor\u00e7, \u00e7ek veya havale y\u00f6ntemiyle \u00f6denebilir.<\/p>\n\n\n\n<p>Uygulamada uzun vadeli i\u015f birli\u011fi yap\u0131lan g\u00fcvenilir m\u00fc\u015fterilere genellikle a\u00e7\u0131k fatura kesilir. Yeni veya bilinmeyen m\u00fc\u015fterilerden pe\u015fin \u00f6deme talep edilerek kapal\u0131 fatura d\u00fczenlenebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Acik_Fatura_Ornegi\"><\/span>A\u00e7\u0131k Fatura \u00d6rne\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A\u00e7\u0131k fatura uygulamas\u0131n\u0131 somut bir \u00f6rnekle a\u00e7\u0131klayal\u0131m.&nbsp;ABC yaz\u0131l\u0131m firmas\u0131 XYZ \u015firketine KDV d\u00e2hil \u20ba50.000 tutar\u0131nda 6 ayl\u0131k lisans bedelini faturaland\u0131rm\u0131\u015f ve iki i\u015fletme \u00f6demenin, faturan\u0131n kesildi\u011fi tarihten 30 g\u00fcn sonra yap\u0131lmas\u0131 konusunda anla\u015fm\u0131\u015f olsun.<\/p>\n\n\n\n<p>Bu durumda ABC yaz\u0131l\u0131m firmas\u0131 t\u00fcm fatura bilgilerini doldurduktan sonra tutar\u0131n tahsil edilmedi\u011fini belirtmek i\u00e7in ka\u015fe ve imzay\u0131 faturan\u0131n \u00fcst k\u0131sm\u0131na basar. Ard\u0131ndan muhasebe sisteminde bir alacak kayd\u0131 olu\u015fturur ve 30 g\u00fcn boyunca tahsilat takibi yapar.&nbsp;XYZ \u015firketiyse&nbsp;faturay\u0131 bor\u00e7 kayd\u0131 olarak muhasebele\u015ftirir.<\/p>\n\n\n\n<p>Fatura \u015f\u00f6yle g\u00f6r\u00fcnecektir:<\/p>\n\n\n\n<p>Sat\u0131\u015f Faturas\u0131<\/p>\n\n\n\n<p>[Firma ka\u015fesi ve yetkili ki\u015finin imzas\u0131]<\/p>\n\n\n\n<p>Fatura Bilgileri<\/p>\n\n\n\n<p>Fatura No: 2025\/000123<\/p>\n\n\n\n<p>D\u00fczenlenme Tarihi: 1.12.2025<\/p>\n\n\n\n<p>\u00d6deme Vadesi: 30 g\u00fcn (1.1.2026)<\/p>\n\n\n\n<p>Sat\u0131c\u0131 Bilgileri<\/p>\n\n\n\n<p>\u00dcnvan: ABC Yaz\u0131l\u0131m Dan\u0131\u015fmanl\u0131k Ltd. \u015eti.<\/p>\n\n\n\n<p>Adres: Atat\u00fcrk Mah. 45\/3 \u00c7ankaya\/ANKARA<\/p>\n\n\n\n<p>Vergi Dairesi: \u00c7ankaya Vergi Dairesi<\/p>\n\n\n\n<p>VKN: 1234567890<\/p>\n\n\n\n<p>Al\u0131c\u0131 Bilgileri<\/p>\n\n\n\n<p>\u00dcnvan: XYZ A.\u015e.<\/p>\n\n\n\n<p>Adres: B\u00fcy\u00fckdere Caddesi 193\/1 Be\u015fikta\u015f\/\u0130STANBUL<\/p>\n\n\n\n<p>Vergi Dairesi: Be\u015fikta\u015f Vergi Dairesi<\/p>\n\n\n\n<p>VKN: 2136549870<\/p>\n\n\n\n<p>\u00dcr\u00fcn\/Hizmet<\/p>\n\n\n\n<p>6 Ayl\u0131k Yaz\u0131l\u0131m Lisans\u0131 (KDV d\u00e2hil) \u20ba50.000<\/p>\n\n\n\n<p>Genel Toplam: \u20ba50.000<\/p>\n\n\n\n<p>\u00d6deme \u015eekli: A\u00e7\u0131k Hesap\/Vadeli<\/p>\n\n\n\n<p>Vade: Fatura tarihinden itibaren 30 g\u00fcn.<\/p>\n\n\n\n<p>Son \u00d6deme Tarihi: 1.1.2026<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kapali_Fatura_Ornegi\"><\/span>Kapal\u0131 Fatura \u00d6rne\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A\u00e7\u0131k faturada oldu\u011fu gibi kapal\u0131 faturada da \u00f6rnek \u00fczerinden ilerleyelim. CDE isimli perakende ma\u011fazas\u0131 bir m\u00fc\u015fterisine \u20ba1.500 tutar\u0131nda \u00fcr\u00fcn satm\u0131\u015f, m\u00fc\u015fteri \u00f6demeyi kredi kart\u0131yla tek \u00e7ekimde tamamlam\u0131\u015f olsun.&nbsp;Bu durumda ma\u011faza faturay\u0131 d\u00fczenledikten ve \u00f6demeyi tahsil ettikten sonra i\u015flemin kapand\u0131\u011f\u0131n\u0131 g\u00f6stermek i\u00e7in ka\u015fe ve imzas\u0131n\u0131 faturan\u0131n alt k\u0131sm\u0131na basar. Fatura gelir olarak muhasebele\u015ftirilir ve herhangi bir tahsilat takibine gerek kalmaz.<\/p>\n\n\n\n<p>\u00d6rnek senaryoda kapal\u0131 fatura \u015f\u00f6yle g\u00f6r\u00fcnecektir:<\/p>\n\n\n\n<p>Perakende Sat\u0131\u015f Faturas\u0131<\/p>\n\n\n\n<p>Fatura Bilgileri&nbsp;<\/p>\n\n\n\n<p>Fatura No: 2025\/000321<\/p>\n\n\n\n<p>D\u00fczenlenme Tarihi: 1.12.2025<\/p>\n\n\n\n<p>Sat\u0131c\u0131 Bilgileri<\/p>\n\n\n\n<p>\u00dcnvan: CDE Perakende&nbsp;Ma\u011fazac\u0131l\u0131k&nbsp;A.\u015e.<\/p>\n\n\n\n<p>Adres: Ac\u0131badem Mah. 72\/1 Kad\u0131k\u00f6y\/\u0130STANBUL<\/p>\n\n\n\n<p>Vergi Dairesi: Kad\u0131k\u00f6y Vergi Dairesi<\/p>\n\n\n\n<p>VKN:&nbsp;3214569870<\/p>\n\n\n\n<p>Al\u0131c\u0131 Bilgileri<\/p>\n\n\n\n<p>M\u00fc\u015fteri: Nihai&nbsp;T\u00fcketici<\/p>\n\n\n\n<p>\u00dcr\u00fcn\/Hizmet<\/p>\n\n\n\n<p>K\u0131\u015fl\u0131k Mont (KDV d\u00e2hil) \u20ba1.500<\/p>\n\n\n\n<p>Genel Toplam: \u20ba1.500<\/p>\n\n\n\n<p>\u00d6deme \u015eekli: Kredi Kart\u0131 (Tek \u00e7ekim)<\/p>\n\n\n\n<p>[CDE Perakende Ma\u011fazac\u0131l\u0131k A.\u015e.&#8217;nin ka\u015fesi ve yetkili ki\u015finin imzas\u0131]<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellefle_Fatura_Islemlerinizi_Hizlandirin\"><\/span>M\u00fckellef&#8217;le Fatura \u0130\u015flemlerinizi H\u0131zland\u0131r\u0131n!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Faturalar\u0131n do\u011fru \u015fekilde y\u00f6netilmesi i\u015fletmelerin finansal sa\u011fl\u0131\u011f\u0131n\u0131 iyile\u015ftirir. <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a> olarak e-fatura ve e-ar\u015fiv fatura s\u00fcre\u00e7lerinizi otomatikle\u015ftirmenize destek oluyor, cari hesap takibini kolayla\u015ft\u0131r\u0131yoruz. Fatura d\u00fczenleme ve vergi uyumlulu\u011fu konular\u0131nda profesyonel destek sunuyoruz. Siz de muhasebe i\u015flemlerinizi merkezile\u015ftirmek i\u00e7in \u015fimdi <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">kaydolabilirsiniz<\/a>.\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-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<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>A\u00e7\u0131k ve kapal\u0131 fatura 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-1779280399801\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Acik_Fatura_Kase_Nereye_Basilir\"><\/span>A\u00e7\u0131k Fatura Ka\u015fe Nereye Bas\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>A\u00e7\u0131k faturada sat\u0131c\u0131n\u0131n ka\u015fesi belgenin \u00fcst k\u0131sm\u0131na bas\u0131l\u0131r. Bu i\u015faret fatura bedelinin hen\u00fcz tahsil edilmedi\u011fini ve borcun a\u00e7\u0131k kald\u0131\u011f\u0131n\u0131 g\u00f6sterir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1779280409210\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Kapali_Fatura_Kase_Nereye_Basilir\"><\/span>Kapal\u0131 Fatura Ka\u015fe Nereye Bas\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Kapal\u0131 faturada sat\u0131c\u0131n\u0131n ka\u015fesi belgenin alt k\u0131sm\u0131na bas\u0131l\u0131r. Bu ka\u015fe borcun kapand\u0131\u011f\u0131n\u0131n ve herhangi bir alaca\u011f\u0131n kalmad\u0131\u011f\u0131n\u0131n sembol\u00fcd\u00fcr.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1779280417229\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"e-Fatura_Acik_mi_Kapali_mi_Nasil_Anlasilir\"><\/span>e-Fatura A\u00e7\u0131k m\u0131 Kapal\u0131 m\u0131 Nas\u0131l Anla\u015f\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>e-Fatura sisteminde fiziksel ka\u015fe ve imza konumu ayr\u0131m\u0131 yap\u0131lamad\u0131\u011f\u0131 i\u00e7in faturan\u0131n t\u00fcr\u00fc do\u011frudan anla\u015f\u0131lmaz. Ancak a\u00e7\u0131klama b\u00f6l\u00fcm\u00fcnde yer alan ifadeler bu ayr\u0131m\u0131 ortaya koyar. Bu alanda &#8220;Pe\u015fin Tahsil Edilmi\u015ftir,&#8221; &#8220;Nakit&#8221; veya &#8220;Kredi Kart\u0131&#8221; gibi ibareler varsa kapal\u0131 faturad\u0131r. &#8220;Vadeli Sat\u0131\u015f,&#8221; &#8220;30 G\u00fcn Vade&#8221; ya da &#8220;Bor\u00e7 Bakiyesi&#8221; gibi ifadeler g\u00f6r\u00fcl\u00fcyorsa a\u00e7\u0131k faturad\u0131r.<br \/>Ayr\u0131ca e-fatura yaz\u0131l\u0131m\u0131n\u0131n muhasebe sistemiyle entegrasyonu varsa faturan\u0131n cari hesaba m\u0131 yoksa do\u011frudan gelir hesab\u0131na m\u0131 kaydedildi\u011fi kontrol edilerek t\u00fcr\u00fc belirlenebilir. A\u00e7\u0131k faturalar cari hesaba yaz\u0131l\u0131rken kapal\u0131 faturalar gelir k\u0131sm\u0131na eklenir.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Fatura, sat\u0131\u015f i\u015fleminden sonra kesilen resm\u00ee belgedir. Sat\u0131lan mal\u0131n veya hizmetin al\u0131c\u0131ya teslim zaman\u0131n\u0131 ve ko\u015fullar\u0131n\u0131&nbsp;g\u00f6sterir. A\u00e7\u0131k ve kapal\u0131 faturalar vergi hukukunda resmen tan\u0131mlanmayan ancak&nbsp;ticari team\u00fcller sonucunda ortaya \u00e7\u0131kan ve yayg\u0131n olarak kullan\u0131lan belge t\u00fcrleridir. Bu yaz\u0131da iki fatura t\u00fcr\u00fcn\u00fcn detaylar\u0131n\u0131, d\u00fczenlenme y\u00f6ntemlerini ve aralar\u0131ndaki farklar\u0131 inceliyoruz. A\u00e7\u0131k Fatura Nedir? A\u00e7\u0131k fatura vadeli sat\u0131\u015flardan sonra &#8230;<\/p>\n","protected":false},"author":29,"featured_media":12297,"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-12200","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\/12200","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=12200"}],"version-history":[{"count":2,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12200\/revisions"}],"predecessor-version":[{"id":12298,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12200\/revisions\/12298"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/12297"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=12200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=12200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=12200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}