{"id":12204,"date":"2026-05-04T13:53:49","date_gmt":"2026-05-04T10:53:49","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=12204"},"modified":"2026-05-04T13:53:53","modified_gmt":"2026-05-04T10:53:53","slug":"fiyat-farki-faturasi-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/fiyat-farki-faturasi-nedir\/","title":{"rendered":"Fiyat Fark\u0131 Faturas\u0131 Nedir? Nas\u0131l Kesilir?"},"content":{"rendered":"\n<p>Ticari i\u015flemlerde zaman zaman s\u00f6zle\u015fme ko\u015fullar\u0131, maliyet de\u011fi\u015fiklikleri veya faturalama ad\u0131mlar\u0131nda ortaya \u00e7\u0131kan uyumsuzluklar fiyat fark\u0131 faturas\u0131 gibi ek d\u00fczenlemeleri&nbsp;gerektirebilir.&nbsp;Fiyat fark\u0131 faturas\u0131 kesilerek i\u015fletmelerin mali kay\u0131tlar\u0131n\u0131 do\u011fru bi\u00e7imde s\u00fcrd\u00fcrebilir ve taraflar aras\u0131ndaki mutabakat sa\u011flanabilir.&nbsp;B\u00f6ylelikle ticari s\u00fcre\u00e7lerde ortaya \u00e7\u0131kabilecek kar\u0131\u015f\u0131kl\u0131klar \u00f6nlenir, al\u0131c\u0131 ile sat\u0131c\u0131 aras\u0131ndaki finansal ileti\u015fim daha \u015feffaf h\u00e2le gelir. Yaz\u0131m\u0131zda fiyat fark\u0131 faturalar\u0131n\u0131n hangi durumlarda kullan\u0131ld\u0131\u011f\u0131n\u0131, s\u00fcrecin nas\u0131l i\u015fledi\u011fini ve i\u015fletmelere sundu\u011fu avantajlar\u0131 ayr\u0131nt\u0131l\u0131 \u00f6\u011frenebilirsiniz.<\/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\/fiyat-farki-faturasi-nedir\/#Fiyat_Farki_Faturasi_Nedir\" >Fiyat Fark\u0131 Faturas\u0131 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\/fiyat-farki-faturasi-nedir\/#Fiyat_Farki_Faturasi_Ne_Ise_Yarar\" >Fiyat Fark\u0131 Faturas\u0131 Ne \u0130\u015fe Yarar?<\/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\/fiyat-farki-faturasi-nedir\/#Hangi_Durumlarda_Fiyat_Farki_Faturasi_Kesilir\" >Hangi Durumlarda Fiyat Fark\u0131 Faturas\u0131 Kesilir?<\/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\/fiyat-farki-faturasi-nedir\/#Fiyat_Farki_Faturasi_Kesilirken_Nelere_Dikkat_Edilmeli\" >Fiyat Fark\u0131 Faturas\u0131 Kesilirken Nelere Dikkat Edilmeli?<\/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\/fiyat-farki-faturasi-nedir\/#Fiyat_Farki_Faturasi_Nasil_Kesilir\" >Fiyat Fark\u0131 Faturas\u0131 Nas\u0131l Kesilir?<\/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\/fiyat-farki-faturasi-nedir\/#Fiyat_Farki_Faturasinin_Muhasebe_Kaydi_Nasil_Yapilir\" >Fiyat Fark\u0131 Faturas\u0131n\u0131n Muhasebe Kayd\u0131 Nas\u0131l Yap\u0131l\u0131r?<\/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\/fiyat-farki-faturasi-nedir\/#Fiyat_Farki_Faturasinin_Muhasebe_Kaydi_Nasil_Hesaplanir\" >Fiyat Fark\u0131 Faturas\u0131n\u0131n Muhasebe Kayd\u0131 Nas\u0131l Hesaplan\u0131r?<\/a><\/li><\/ul><\/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\/fiyat-farki-faturasi-nedir\/#Fiyat_Farki_Faturasi_ile_Iade_Faturasi_Arasindaki_Fark_Nedir\" >Fiyat Fark\u0131 Faturas\u0131 ile \u0130ade Faturas\u0131 Aras\u0131ndaki Fark Nedir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/fiyat-farki-faturasi-nedir\/#Kullanim_Amaci\" >Kullan\u0131m Amac\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/fiyat-farki-faturasi-nedir\/#Islem_Turu\" >\u0130\u015flem T\u00fcr\u00fc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/fiyat-farki-faturasi-nedir\/#Duzenleyen_Taraf\" >D\u00fczenleyen Taraf<\/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\/fiyat-farki-faturasi-nedir\/#Kapsadigi_Durumlar\" >Kapsad\u0131\u011f\u0131 Durumlar<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mukellef.co\/blog\/fiyat-farki-faturasi-nedir\/#Mali_Sureclerin_Kolaylasmasi_Icin_Mukelleften_Tam_Destek\" >Mali S\u00fcre\u00e7lerin Kolayla\u015fmas\u0131 \u0130\u00e7in M\u00fckellef&#8217;ten Tam Destek!<\/a><\/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\/fiyat-farki-faturasi-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-15\" href=\"https:\/\/mukellef.co\/blog\/fiyat-farki-faturasi-nedir\/#Fiyat_Farki_Faturasi_Duzenlemek_Zorunlu_mudur\" >Fiyat Fark\u0131 Faturas\u0131 D\u00fczenlemek Zorunlu mudur?<\/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\/fiyat-farki-faturasi-nedir\/#Fiyat_Farki_Faturasina_KDV_Eklenir_mi\" >Fiyat Fark\u0131 Faturas\u0131na KDV Eklenir 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\/fiyat-farki-faturasi-nedir\/#Fiyat_Farki_Faturasinda_Fatura_Tipi_Ne_Olmalidir\" >Fiyat Fark\u0131 Faturas\u0131nda Fatura Tipi Ne Olmal\u0131d\u0131r?<\/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\/fiyat-farki-faturasi-nedir\/#Fiyat_Farki_Faturasinda_Tevkifat_Olur_mu\" >Fiyat Fark\u0131 Faturas\u0131nda Tevkifat Olur mu?<\/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\/fiyat-farki-faturasi-nedir\/#Fiyat_Farki_Faturasi_Duzenlemek_icin_Zaman_Asimi_Suresi_Nedir\" >Fiyat Fark\u0131 Faturas\u0131 D\u00fczenlemek i\u00e7in Zaman A\u015f\u0131m\u0131 S\u00fcresi Nedir?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/mukellef.co\/blog\/fiyat-farki-faturasi-nedir\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Fiyat_Farki_Faturasi_Nedir\"><\/span>Fiyat Fark\u0131 Faturas\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Fiyat fark\u0131 faturas\u0131, bir mal veya hizmet i\u00e7in kesilen ilk faturadan sonra ortaya \u00e7\u0131kan bedel de\u011fi\u015fikliklerini belgelemek amac\u0131yla d\u00fczenlenen ek bir ticari belgedir. Ticari ili\u015fkilerde teslim an\u0131ndaki ko\u015fullar ve \u00f6deme a\u015famas\u0131ndaki ko\u015fullar her zaman ayn\u0131 olmayabilir.<\/p>\n\n\n\n<p>\u00d6rne\u011fin maliyet art\u0131\u015f\u0131, kur de\u011fi\u015fimi, s\u00f6zle\u015fme \u015fartlar\u0131n\u0131n revize edilmesi veya miktar farkl\u0131l\u0131klar\u0131 gibi etkenler, nihai tutar\u0131n ba\u015flang\u0131\u00e7ta \u00f6ng\u00f6r\u00fclenden farkl\u0131 olmas\u0131na neden olabilir. \u0130\u015fletmeler ortaya \u00e7\u0131kan fark\u0131 hukuken ve vergisel a\u00e7\u0131dan do\u011fru kay\u0131t alt\u0131na almak i\u00e7in fiyat fark\u0131 faturas\u0131 d\u00fczenler. B\u00f6ylelikle&nbsp;hem sat\u0131c\u0131&nbsp;ve al\u0131c\u0131 aras\u0131nda mutabakat sa\u011flan\u0131r hem mali kay\u0131tlar mevzuata uygun g\u00fcncellenmi\u015f olur.<\/p>\n\n\n\n<p>Fiyat fark\u0131 faturas\u0131 tek ba\u015f\u0131na ba\u011f\u0131ms\u0131z bir sat\u0131\u015f belgesi de\u011fildir. Her zaman daha \u00f6nce ger\u00e7ekle\u015fmi\u015f bir mal veya hizmet tesliminin tamamlay\u0131c\u0131s\u0131 niteli\u011findedir. Bu nedenle faturada belirtilen tutar, ilk i\u015flemde yer alan birim fiyatlar\u0131n, maliyet de\u011fi\u015fimlerinin veya kur farklar\u0131n\u0131n yasal dayana\u011f\u0131 olacak \u015fekilde hesaplan\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Fiyat_Farki_Faturasi_Ne_Ise_Yarar\"><\/span>Fiyat Fark\u0131 Faturas\u0131 Ne \u0130\u015fe Yarar?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ticari ili\u015fkilerde taraflar aras\u0131ndaki mali uyumu sa\u011flamak ve s\u00f6zle\u015fmeye konu olan i\u015flemlerin g\u00fcncel ko\u015fullara uygun sonu\u00e7land\u0131r\u0131lmas\u0131n\u0131 m\u00fcmk\u00fcn k\u0131lmak a\u00e7\u0131s\u0131ndan \u00f6nemli bir&nbsp;belgedir. Sat\u0131c\u0131 ve al\u0131c\u0131 aras\u0131ndaki fiyat de\u011fi\u015fikliklerini resm\u00ee bir belgeyle kay\u0131t alt\u0131na al\u0131narak hem muhasebe s\u00fcre\u00e7lerinin do\u011frulu\u011funu korur hem vergisel y\u00fck\u00fcml\u00fcl\u00fcklerin mevzuata uygun yerine getirilmesini sa\u011flar.<\/p>\n\n\n\n<p>\u0130\u015fletmeler i\u00e7in bu belge gelir ve gider hesaplar\u0131n\u0131n do\u011fru olmas\u0131n\u0131, stok ve hizmet kay\u0131tlar\u0131n\u0131n tutarl\u0131 kalmas\u0131n\u0131, <a href=\"https:\/\/mukellef.co\/blog\/kdv-nedir-hesaplamasi-nasil-yapilir\/\">KDV<\/a> ve <a href=\"https:\/\/mukellef.co\/blog\/tevkifat-nedir-nasil-hesaplanir\/\">tevkifat<\/a> uygulamalar\u0131n\u0131n gerekti\u011fi gibi y\u00fcr\u00fct\u00fclmesini sa\u011flar. Fiyat fark\u0131 faturas\u0131, \u00f6zellikle s\u00f6zle\u015fmeli i\u015flerde, kamu ihalelerinde, d\u00f6vizli i\u015flemlerde ve uzun vadeli tedarik s\u00fcre\u00e7lerinde mali disiplin ve hukuki g\u00fcvence a\u00e7\u0131s\u0131ndan kritik bir ara\u00e7t\u0131r.<\/p>\n\n\n\n<p>Fiyat fark\u0131 faturas\u0131 taraflar aras\u0131nda \u015feffafl\u0131k da sa\u011flar. \u00c7\u00fcnk\u00fc fiyat de\u011fi\u015fikli\u011finin nedeni, hesaplama y\u00f6ntemi, fark\u0131n olumlu ya da olumsuz y\u00f6n\u00fc bu belgeyle a\u00e7\u0131k bi\u00e7imde kay\u0131t alt\u0131na al\u0131n\u0131r. Bu sayede hem sat\u0131c\u0131 hem al\u0131c\u0131 i\u00e7in ileride do\u011fabilecek denetimlerde ya da olas\u0131 anla\u015fmazl\u0131klarda somut bir dayanak olu\u015fturur.<\/p>\n\n\n\n<p>Vergisel anlamdaysa fiyat fark\u0131 tutar\u0131 katma de\u011fer vergisi a\u00e7\u0131s\u0131ndan da dikkate al\u0131n\u0131r. Bu da faturan\u0131n sadece muhasebe s\u00fcre\u00e7leriyle ilgili de\u011fil, vergisel boyutta da bir zorunluluk ta\u015f\u0131d\u0131\u011f\u0131n\u0131 g\u00f6sterir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hangi_Durumlarda_Fiyat_Farki_Faturasi_Kesilir\"><\/span>Hangi Durumlarda Fiyat Fark\u0131 Faturas\u0131 Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Fiyat fark\u0131 faturas\u0131, ticari ili\u015fkilerde ilk fatura d\u00fczenlendikten sonra ortaya \u00e7\u0131kan mali de\u011fi\u015fikliklerin resm\u00ee olarak kay\u0131t alt\u0131na al\u0131nmas\u0131n\u0131 sa\u011flar. \u00d6zellikle uzun vadeli s\u00f6zle\u015fmelerde ve de\u011fi\u015fken piyasa ko\u015fullar\u0131n\u0131n fiyatlar\u0131 etkilemesi nedeniyle fiyat fark\u0131 faturas\u0131 yayg\u0131n kullan\u0131lmaktad\u0131r.<\/p>\n\n\n\n<p>Faturan\u0131n d\u00fczenlenmesini gerektiren ba\u015fl\u0131ca durumlarsa \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Hesaplama Hatalar\u0131 veya Sonradan Ortaya \u00c7\u0131kan D\u00fczeltme \u0130htiya\u00e7lar\u0131:<\/strong> \u0130lk faturada eksik veya hatal\u0131 hesaplanan tutarlar, de\u011fi\u015fen indirim oranlar\u0131 ve sonradan kararla\u015ft\u0131r\u0131lan bonus\/prim uygulamalar\u0131 fiyat fark\u0131 faturas\u0131n\u0131 gerekli k\u0131labilir.<\/li>\n\n\n\n<li><strong>Kamu \u0130hale S\u00f6zle\u015fmelerinde Maliyet Kalemlerinin De\u011fi\u015fmesi:<\/strong> \u00d6zellikle akaryak\u0131t, i\u015f\u00e7ilik ve enerji maliyetlerinde devlet d\u00fczenlemeleri sonucu meydana gelen art\u0131\u015flar, kamu projelerinde fiyat fark\u0131 \u00f6denmesini gerektirebilir.\u00a0\u0130lgili durumlar mevzuatta \u00f6zel olarak d\u00fczenlenmi\u015ftir ve hesaplanan fark mutlaka faturaya ba\u011flan\u0131r.<\/li>\n\n\n\n<li><strong>S\u00f6zle\u015fmede Yer Alan Fiyat Fark\u0131 Form\u00fcllerinin \u00c7al\u0131\u015fmas\u0131:<\/strong> Kamu ihalelerinde ve b\u00fcy\u00fck \u00f6l\u00e7ekli projelerde maliyet bile\u015fenlerini d\u00fczenli olarak g\u00fcncelleyen matematiksel form\u00fcller bulunur. Bu form\u00fcller T\u00dc\u0130K endeksleri, enflasyon oranlar\u0131 ve akaryak\u0131t fiyatlar\u0131 gibi girdilerle fiyat fark\u0131 olu\u015fturur.<\/li>\n\n\n\n<li><strong>Malzeme Fiyatlar\u0131nda Meydana Gelen Ani Art\u0131\u015flar:<\/strong> Ham madde ve temel girdilerde ya\u015fanan dalgalanmalar \u00f6zellikle in\u015faat, \u00fcretim, enerji ve altyap\u0131 gibi sekt\u00f6rlerde maliyetleri do\u011frudan etkiler. \u00c7imento, demir, akaryak\u0131t, plastik ve kimyasal madde gibi fiyat\u0131 s\u0131k de\u011fi\u015fen \u00fcr\u00fcnlerde s\u00f6zle\u015fmede \u00f6ng\u00f6r\u00fclen maliyetler k\u0131sa s\u00fcrede ge\u00e7erlili\u011fini yitirebilir.<\/li>\n\n\n\n<li><strong>Teslimat Miktar\u0131nda Ya\u015fanan Farkl\u0131l\u0131klar:<\/strong> Teslim edilen \u00fcr\u00fcn miktar\u0131n\u0131n s\u00f6zle\u015fmeden farkl\u0131 olmas\u0131 durumunda ek fatura veya iade\/d\u00fczeltme faturas\u0131 d\u00fczenlenir. Fiyat farklar\u0131n\u0131n do\u011fru kaydedilmesi fiyat fark\u0131 faturas\u0131n\u0131 zorunlu h\u00e2le getirir.<\/li>\n\n\n\n<li><strong>\u0130\u015f\u00e7ilik Maliyetlerindeki De\u011fi\u015fiklikler:<\/strong> Asgari \u00fccret art\u0131\u015f\u0131, sekt\u00f6rel \u00fccret g\u00fcncellemeleri, toplu i\u015f s\u00f6zle\u015fmeleri veya sosyal haklardaki yasal d\u00fczenlemeler i\u015f\u00e7ilik maliyetlerini y\u00fckseltebilir. Uzun s\u00fcreli projelerde bu t\u00fcr art\u0131\u015flar\u0131n s\u00f6zle\u015fmeye eklenmesi i\u00e7in fiyat fark\u0131 faturas\u0131 d\u00fczenlenir.<\/li>\n\n\n\n<li><strong>D\u00f6viz Kuru Dalgalanmalar\u0131:<\/strong> D\u00f6viz kurlar\u0131na endeksli \u00fcr\u00fcnlerde kur fark\u0131 maliyetleri do\u011frudan de\u011fi\u015ftirir. \u0130thal ham madde kullan\u0131lan i\u015flerde veya d\u00f6viz cinsinden yap\u0131lan s\u00f6zle\u015fmelerde kurun artmas\u0131, fiyat fark\u0131n\u0131n faturaya yans\u0131t\u0131lmas\u0131n\u0131 zorunlu k\u0131lar.<\/li>\n<\/ul>\n\n\n\n<p>T\u00fcm bu kapsamda fiyat fark\u0131 faturas\u0131 hem taraflar aras\u0131ndaki mali uyumu sa\u011flar hem ticari kay\u0131tlar\u0131n mevzuata uygunlu\u011funu g\u00fcvence alt\u0131na al\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2026\/05\/fiyat-farki-faturasi-kesilirken-nelere-dikkat-edilmeli-1024x683.webp\" alt=\"fiyat fark\u0131 faturas\u0131 kesilirken dikkat edilmesi gerekenler\" class=\"wp-image-12272\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2026\/05\/fiyat-farki-faturasi-kesilirken-nelere-dikkat-edilmeli-1024x683.webp 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2026\/05\/fiyat-farki-faturasi-kesilirken-nelere-dikkat-edilmeli-300x200.webp 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2026\/05\/fiyat-farki-faturasi-kesilirken-nelere-dikkat-edilmeli-768x512.webp 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2026\/05\/fiyat-farki-faturasi-kesilirken-nelere-dikkat-edilmeli-1536x1024.webp 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2026\/05\/fiyat-farki-faturasi-kesilirken-nelere-dikkat-edilmeli.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Fiyat_Farki_Faturasi_Kesilirken_Nelere_Dikkat_Edilmeli\"><\/span>Fiyat Fark\u0131 Faturas\u0131 Kesilirken Nelere Dikkat Edilmeli?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Fiyat fark\u0131 uygulamas\u0131na ili\u015fkin esaslar\u0131n nas\u0131l belirlenece\u011fi, farkl\u0131 s\u00f6zle\u015fme t\u00fcrlerinin ihtiya\u00e7lar\u0131na g\u00f6re de\u011fi\u015febilece\u011finden bu konuda yetki cumhurba\u015fkan\u0131na verilmi\u015ftir. Kamu \u0130hale Kurumunun haz\u0131rlayaca\u011f\u0131 teklif do\u011frultusunda fiyat fark\u0131 verilebilecek durumlara ili\u015fkin temel usuller belirlenir.<\/p>\n\n\n\n<p>B\u00f6ylelikle kamu ihalelerinde maliyet de\u011fi\u015fikliklerinin hangi \u015fartlarda kar\u015f\u0131lanabilece\u011fi yasal bir \u00e7er\u00e7eveye oturtulur. Bunun yan\u0131nda s\u00f6zle\u015fmede fiyat fark\u0131na ili\u015fkin h\u00fck\u00fcmler bulunuyorsa bu h\u00fck\u00fcmlerde s\u00f6zle\u015fme imzaland\u0131ktan sonra herhangi bir de\u011fi\u015fiklik yap\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir. Yani taraflar s\u00f6zle\u015fmede yer alan fiyat fark\u0131 esaslar\u0131yla ba\u011fl\u0131d\u0131r.<\/p>\n\n\n\n<p>Kamu kurumlar\u0131nda alt i\u015fveren marifetiyle \u00e7al\u0131\u015ft\u0131r\u0131lan i\u015f\u00e7ilerin toplu i\u015f s\u00f6zle\u015fmelerine ili\u015fkin \u00f6zel bir uygulama da hayata ge\u00e7irilmi\u015ftir. Buna g\u00f6re <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=4734&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">4734 say\u0131l\u0131 Kanun&#8217;un 62\/e bendi kapsam\u0131nda<\/a> y\u00fcr\u00fct\u00fclen i\u015flerde; alt i\u015fveren taraf\u0131ndan \u00e7al\u0131\u015ft\u0131r\u0131lan i\u015f\u00e7ileri kapsayan toplu i\u015f s\u00f6zle\u015fmeleri, alt i\u015fverenin yaz\u0131l\u0131 yetkilendirmesi \u015fart\u0131yla merkez\u00ee y\u00f6netim kapsam\u0131ndaki kamu idarelerinin \u00fcyesi oldu\u011fu kamu i\u015fveren sendikalar\u0131ndan biri taraf\u0131ndan y\u00fcr\u00fct\u00fcl\u00fcr ve sonu\u00e7land\u0131r\u0131l\u0131r.\u00a0Toplu s\u00f6zle\u015fme bu usulle tamamland\u0131\u011f\u0131nda i\u015f\u00e7ilere sa\u011flanan yeni \u00fccret ve sosyal haklar nedeniyle ortaya \u00e7\u0131kan maliyet art\u0131\u015f\u0131 kadar fiyat fark\u0131 idare taraf\u0131ndan \u00f6denir.<\/p>\n\n\n\n<p>Ancak toplu s\u00f6zle\u015fmenin kamu i\u015fveren sendikas\u0131 taraf\u0131ndan y\u00fcr\u00fct\u00fclmemesi ya da sonu\u00e7land\u0131r\u0131lmamas\u0131 h\u00e2linde bu s\u00f6zle\u015fmeden do\u011fan bir fiyat fark\u0131 \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fmaz. Bununla beraber alt i\u015fverenin as\u0131l i\u015fveren s\u0131fat\u0131yla ek bir \u00fccret fark\u0131 borcu da ortaya \u00e7\u0131kmaz. Uygulaman\u0131n detaylar\u0131ysa Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fc al\u0131narak belirlenir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Fiyat_Farki_Faturasi_Nasil_Kesilir\"><\/span>Fiyat Fark\u0131 Faturas\u0131 Nas\u0131l Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u00d6ncelikle fiyat fark\u0131n\u0131n nedeni belirlenir. \u00d6rne\u011fin malzeme maliyetine, i\u015f\u00e7ili\u011fe, kur fark\u0131na veya s\u00f6zle\u015fme \u015fartlar\u0131na ba\u011fl\u0131 bir de\u011fi\u015fiklik olup olmad\u0131\u011f\u0131 tespit edilir. Ard\u0131ndan bu fark\u0131n dayana\u011f\u0131 olan ilk fatura ve s\u00f6zle\u015fme bilgileri g\u00f6z \u00f6n\u00fcne al\u0131narak hesaplama yap\u0131l\u0131r.<\/p>\n\n\n\n<p>Fiyat fark\u0131 tutar\u0131 netle\u015ftirildikten sonra d\u00fczenlenecek faturada i\u015flemin bir fiyat fark\u0131 nedeniyle oldu\u011fu a\u00e7\u0131k\u00e7a belirtilir ve tarih, numara, a\u00e7\u0131klama gibi ilk faturayla ili\u015fkilendiren bilgiler eklenir. KDV\u2019ye tabi bir durum s\u00f6z konusuysa oran ve matrah da bu fark tutar\u0131 \u00fczerinden hesaplan\u0131r.<\/p>\n\n\n\n<p>Elektronik fatura kullanan i\u015fletmelerde fiyat fark\u0131&nbsp;b\u00f6l\u00fcm\u00fc se\u00e7ilerek ilgili alanlar doldurulur ve belge al\u0131c\u0131ya g\u00f6nderilir. K\u00e2\u011f\u0131t fatura d\u00fczenleyen i\u015fletmelerse standart fatura format\u0131nda fiyat fark\u0131na ili\u015fkin a\u00e7\u0131klamay\u0131 ekleyerek i\u015flemi tamamlar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Fiyat_Farki_Faturasinin_Muhasebe_Kaydi_Nasil_Yapilir\"><\/span>Fiyat Fark\u0131 Faturas\u0131n\u0131n Muhasebe Kayd\u0131 Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Fiyat fark\u0131 faturalar\u0131n\u0131n muhasebele\u015ftirilmesi, projelerin veya ticari i\u015flemlerin s\u00fcre\u00e7 i\u00e7inde de\u011fi\u015fen ekonomik ko\u015fullara uyum sa\u011flamas\u0131 a\u00e7\u0131s\u0131ndan kritik bir rol oynar. Maliyetlerde ya\u015fanabilecek art\u0131\u015flar\u0131n ya da azal\u0131\u015flar\u0131n do\u011fru kaydedilmesi i\u015fletmenin finansal yap\u0131s\u0131n\u0131n ger\u00e7e\u011fi yans\u0131tmas\u0131na yard\u0131mc\u0131 olur. Bu nedenle fiyat fark\u0131 faturalar\u0131n\u0131n muhasebe sistemine eksiksiz ve do\u011fru i\u015flenmesi i\u015fletmeler i\u00e7in&nbsp;\u00f6nemlidir.<\/p>\n\n\n\n<p>\u0130lgili faturalar fark\u0131n y\u00f6n\u00fcne ba\u011fl\u0131 olarak i\u015fletme a\u00e7\u0131s\u0131ndan ek bir gelir ya da gider niteli\u011fi ta\u015f\u0131yabilir. Gelir niteli\u011finde oldu\u011funda sat\u0131\u015f veya di\u011fer gelir hesaplar\u0131na, gider niteli\u011finde oldu\u011fundaysa ilgili maliyet veya gider hesaplar\u0131na kaydedilir. Faturada yer alan tutar\u0131n mahiyetine g\u00f6re kullan\u0131lacak hesaplar de\u011fi\u015fir.<\/p>\n\n\n\n<p>\u00d6rne\u011fin fiyat fark\u0131 malzeme giderlerinde olu\u015fan de\u011fi\u015fikliklerden kaynaklan\u0131yorsa stok hesaplar\u0131 g\u00fcncellenir. \u0130\u015f\u00e7ilikten kaynaklan\u0131yorsa \u00fcretim veya hizmet maliyetleriyle ilgili hesaplar kullan\u0131labilir. Bunun yan\u0131nda faturada hesaplanan KDV&#8217;de sat\u0131c\u0131 i\u00e7in \u201cHesaplanan KDV\u201d, al\u0131c\u0131 i\u00e7inse \u201c\u0130ndirilecek KDV\u201d hesab\u0131na eklenerek muhasebele\u015ftirilmelidir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Fiyat_Farki_Faturasinin_Muhasebe_Kaydi_Nasil_Hesaplanir\"><\/span>Fiyat Fark\u0131 Faturas\u0131n\u0131n Muhasebe Kayd\u0131 Nas\u0131l Hesaplan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u00d6rne\u011fin&nbsp;in\u015faat malzemeleri satan bir i\u015fletmenin, m\u00fc\u015fterisine teslim etti\u011fi yap\u0131 kimyasal\u0131 \u00fcr\u00fcn\u00fcn\u00fc 450 TL + %10 KDV ile faturaland\u0131rmas\u0131 gerekirken sistemsel bir hata nedeniyle 480 TL + %10 KDV \u00fczerinden fatura d\u00fczenledi\u011fini d\u00fc\u015f\u00fcnelim. \u0130\u015fte b\u00f6yle bir durumda hatal\u0131 tutar\u0131n d\u00fczeltilmesi i\u00e7in bir fiyat fark\u0131 sat\u0131\u015f faturas\u0131 veya gerekliyse bir iptal\/d\u00fczeltme faturas\u0131 devreye girmektedir.<\/p>\n\n\n\n<p>Hatal\u0131 kesilen ilk faturan\u0131n muhasebe kayd\u0131 (480 TL + %10 KDV):<\/p>\n\n\n\n<p><strong>Al\u0131c\u0131 Hesab\u0131:<\/strong> 528 TL,<br><strong>Yurt \u0130\u00e7i Sat\u0131\u015flar:<\/strong> 480 TL,<br><strong>Hesaplanan KDV:<\/strong> 48 TL.<\/p>\n\n\n\n<p>Do\u011fru sat\u0131\u015f tutar\u0131 450 TL oldu\u011fundan fark 30 TL\u2019dir. Bu fark \u00fczerinden ayr\u0131ca %10 KDV&#8217;nin (3 TL) hesaplanmas\u0131 gerekir. Fiyat fark\u0131n\u0131n kayd\u0131ysa \u015fu \u015fekilde olu\u015fturulur:<\/p>\n\n\n\n<p><strong>Al\u0131c\u0131 Hesab\u0131 Fark\u0131:<\/strong> 33 TL,<br><strong>Fiyat Fark\u0131 Gelirleri\/Sat\u0131\u015f Fark\u0131:<\/strong> 30 TL,<br><strong>Hesaplanan KDV:<\/strong> 3 TL.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Fiyat_Farki_Faturasi_ile_Iade_Faturasi_Arasindaki_Fark_Nedir\"><\/span>Fiyat Fark\u0131 Faturas\u0131 ile \u0130ade Faturas\u0131 Aras\u0131ndaki Fark Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130\u015fletmelerde sat\u0131\u015f ve sat\u0131n alma s\u00fcre\u00e7lerinde zaman zaman fiyat uyumsuzluklar\u0131, maliyet de\u011fi\u015fiklikleri veya \u00fcr\u00fcnle ilgili sorunlar ortaya \u00e7\u0131kabilir. Her iki&nbsp;fatura t\u00fcr\u00fc de bu i\u015fletmelerdeki uyumsuzlar\u0131n giderilmesinde kullan\u0131l\u0131r.<\/p>\n\n\n\n<p>A\u015fa\u011f\u0131da iki belgenin aras\u0131ndaki ayr\u0131m\u0131 be\u015f ana ba\u015fl\u0131k alt\u0131nda detayl\u0131ca bulabilirsiniz.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kullanim_Amaci\"><\/span>Kullan\u0131m Amac\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Fiyat fark\u0131 faturas\u0131, teslimi yap\u0131lm\u0131\u015f bir mal veya hizmetin fiyat\u0131nda daha sonra meydana gelen de\u011fi\u015fikliklerin kayda al\u0131nmas\u0131n\u0131 sa\u011flar.&nbsp;\u0130ade faturas\u0131ysa al\u0131nan mal\u0131n tamamen veya k\u0131smen geri g\u00f6nderilmesi durumunda d\u00fczenlenir. M\u00fc\u015fteri \u00fcr\u00fcn\u00fc iade ederken bu faturay\u0131 d\u00fczenleyerek mal\u0131 sat\u0131c\u0131ya geri g\u00f6nderebilir.<\/p>\n\n\n\n<p>Fiyat fark\u0131 faturalar\u0131 \u00f6zellikle in\u015faat, enerji, kamu ihalesi ve \u00fcretim gibi maliyet yap\u0131s\u0131 s\u00fcrekli de\u011fi\u015fken sekt\u00f6rlerde yayg\u0131nd\u0131r. Uzun s\u00fcreli projelerde, maliyet dalgalanmalar\u0131na uyum sa\u011flayarak hem al\u0131c\u0131y\u0131 hem sat\u0131c\u0131y\u0131 koruyan \u00f6nemli bir ticari belgedir. \u0130ade faturalar\u0131 da perakende, e-ticaret ve toptan sat\u0131\u015f gibi \u00fcr\u00fcn sirk\u00fclasyonunun yo\u011fun oldu\u011fu sekt\u00f6rlerde kullan\u0131l\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Islem_Turu\"><\/span>\u0130\u015flem T\u00fcr\u00fc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Fiyat&nbsp;fark\u0131 faturas\u0131 fiziksel bir \u00fcr\u00fcn hareketi yaratmaz. Yaln\u0131zca fiyat \u00fczerinde bir d\u00fczeltme veya g\u00fcncelleme i\u015flemi yap\u0131l\u0131r. \u0130ade faturas\u0131ysa fiziksel mal hareketi i\u00e7erir. Mal ya da \u00fcr\u00fcn sat\u0131c\u0131ya geri d\u00f6ner, kay\u0131tlar tersine \u00e7evrilir ve sat\u0131\u015f\u0131n bir b\u00f6l\u00fcm\u00fc&nbsp;ya da tamam\u0131 iptal edilir. Hizmetlerde de hizmetten tamamen vazge\u00e7ilmi\u015fse iade faturas\u0131 d\u00fczenlenebilir.<\/p>\n\n\n\n<p>Fiyat fark\u0131 faturas\u0131nda \u00fcr\u00fcn geri d\u00f6nmedi\u011fi i\u00e7in stok hareketi ger\u00e7ekle\u015fmez. Bu nedenle muhasebe a\u00e7\u0131s\u0131ndan yaln\u0131zca gelir, gider veya maliyet hesaplar\u0131na yans\u0131yan bir d\u00fczenleme yap\u0131l\u0131r. \u0130ade faturas\u0131 d\u00fczenlendi\u011finde i\u015fletme hem sat\u0131\u015f gelirini geri al\u0131r hem KDV d\u00fczeltmesi yapar. Sat\u0131c\u0131 i\u00e7in iade edilen mal tekrar stoka al\u0131n\u0131r ve bu da stok muhasebesi a\u00e7\u0131s\u0131ndan \u00f6nemlidir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Duzenleyen_Taraf\"><\/span>D\u00fczenleyen Taraf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Fiyat fark\u0131 faturas\u0131 hem sat\u0131c\u0131 hem al\u0131c\u0131 taraf\u0131ndan d\u00fczenlenebilir. Sat\u0131c\u0131 lehine fark varsa sat\u0131c\u0131 keser. Al\u0131c\u0131 lehine fark varsa da al\u0131c\u0131 keser. \u0130ade faturas\u0131 yaln\u0131zca mal\u0131 ya da hizmeti iade eden taraf taraf\u0131ndan d\u00fczenlenir. Bu nedenle tek y\u00f6nl\u00fcd\u00fcr.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kapsadigi_Durumlar\"><\/span>Kapsad\u0131\u011f\u0131 Durumlar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Fiyat&nbsp;fark\u0131 faturas\u0131 \u015fu&nbsp;durumlar\u0131 kapsar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S\u00f6zle\u015fmeye ba\u011fl\u0131 fiyat g\u00fcncellemeleri,<\/li>\n\n\n\n<li>Kamu ihalelerinde fiyat fark\u0131 hesaplamalar\u0131,<\/li>\n\n\n\n<li>Sonradan ortaya \u00e7\u0131kan maliyet de\u011fi\u015fiklikleri,<\/li>\n\n\n\n<li>Hatal\u0131 fiyatland\u0131r\u0131lm\u0131\u015f faturalar\u0131n d\u00fczeltilmesi,<\/li>\n\n\n\n<li>Proje maliyetlerinin d\u00f6nemsel olarak g\u00fcncellenmesi.<\/li>\n<\/ul>\n\n\n\n<p>\u0130ade faturas\u0131ysa \u015fu&nbsp;durumlarda kullan\u0131l\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Eksik \u00fcr\u00fcn teslimi,<\/li>\n\n\n\n<li>M\u00fc\u015fterinin iade hakk\u0131n\u0131 kullanmas\u0131,<\/li>\n\n\n\n<li>Yanl\u0131\u015f \u00fcr\u00fcn veya model g\u00f6nderilmesi,<\/li>\n\n\n\n<li>Ay\u0131pl\u0131, bozuk veya hasarl\u0131 mal\u0131n iadesi,<\/li>\n\n\n\n<li>Sipari\u015fe veya s\u00f6zle\u015fmeye uygun olmayan mal teslimi.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mali_Sureclerin_Kolaylasmasi_Icin_Mukelleften_Tam_Destek\"><\/span>Mali S\u00fcre\u00e7lerin Kolayla\u015fmas\u0131 \u0130\u00e7in M\u00fckellef&#8217;ten Tam Destek!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tedarik\u00e7i ya da\u00a0al\u0131c\u0131 firma olarak mali s\u00fcre\u00e7lerinizi g\u00fcvenle y\u00f6netmek istiyorsan\u0131z <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a> olarak yan\u0131n\u0131zday\u0131z.\u00a0Bulundu\u011funuz ortamdan ayr\u0131lmadan yaln\u0131zca \u00e7evrim i\u00e7i ba\u011flant\u0131yla k\u0131sa s\u00fcrede kurulu\u015f i\u015flemlerinizi tamamlayabilirsiniz. Deneyimli ekibimizle birlikte\u00a0T\u00fcrkiye&#8217;de veya d\u00fcnyan\u0131n farkl\u0131 yerlerinde\u00a0fatura s\u00fcre\u00e7lerini h\u0131zl\u0131, pratik ve g\u00fcvenli h\u00e2le getiriyoruz.<\/p>\n\n\n\n<p>Siz de \u015firket sahibiyseniz ve fiyat fark\u0131 faturas\u0131 gibi i\u015flemlerinizi pratik \u015fekilde halletmek istiyorsan\u0131z M\u00fckellef&#8217;e hemen \u00fcye olabilirsiniz. \u015eirket kurulu\u015f i\u015flemlerini,\u00a0\u00f6n muhasebeye\u00a0ve faturaya ili\u015fkin prosed\u00fcrleri dijital ortamda kolayca tamamlayabilirsiniz. Yapay zek\u00e2 destekli \u00f6n muhasebe program\u0131 <a href=\"https:\/\/robom.com\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Robom<\/a>&#8216;un \u00e7e\u015fitli entegrasyonlar\u0131 sayesinde finansal i\u015flemleriniz i\u00e7in pratik ve etkili destek de alabilirsiniz.<\/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>Fiyat fark\u0131 faturas\u0131 d\u00fczenlemek 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-1777886425735\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Fiyat_Farki_Faturasi_Duzenlemek_Zorunlu_mudur\"><\/span>Fiyat Fark\u0131 Faturas\u0131 D\u00fczenlemek Zorunlu mudur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>T\u00fcrk vergi mevzuat\u0131na g\u00f6re ticari mal veya hizmet sat\u0131\u015f\u0131nda fatura d\u00fczenlemek ticari i\u015fletmeler i\u00e7in zorunludur.\u00a0Bu nedenle ortaya \u00e7\u0131kan fiyat farklar\u0131n\u0131n da mutlaka belgeyle kay\u0131t alt\u0131na al\u0131nmas\u0131\u00a0gerekir. Denetim s\u00fcre\u00e7lerinde fiyat fark\u0131na ili\u015fkin faturalar\u0131n hi\u00e7 d\u00fczenlenmemi\u015f ya da eksik haz\u0131rlanm\u0131\u015f olmas\u0131, i\u015fletmeler a\u00e7\u0131s\u0131ndan idari cezalarla kar\u015f\u0131la\u015fma riskini art\u0131r\u0131r. Fiyat fark\u0131 faturalar\u0131nda herhangi bir alt s\u0131n\u0131r bulunmamakla birlikte i\u015fletmelerin bu belgeleri zaman\u0131nda d\u00fczenlemesi hem mevzuata uyum hem mali kay\u0131tlar\u0131n do\u011frulu\u011fu a\u00e7\u0131s\u0131ndan\u00a0olduk\u00e7a \u00f6nemlidir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1777886439724\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Fiyat_Farki_Faturasina_KDV_Eklenir_mi\"><\/span>Fiyat Fark\u0131 Faturas\u0131na KDV Eklenir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Fiyat fark\u0131 faturalar\u0131nda KDV uygulamas\u0131 tamamen as\u0131l mal veya hizmetin tabi oldu\u011fu KDV durumuna g\u00f6re belirlenir. E\u011fer ilk sat\u0131\u015f i\u015flemi KDV\u2019ye tabiyse fiyat fark\u0131 faturas\u0131nda da ayn\u0131 oranda KDV hesaplanarak fatura tutar\u0131na eklenir. \u00c7\u00fcnk\u00fc fiyat fark\u0131 faturas\u0131 yap\u0131lan ticari i\u015flemin bir tamamlay\u0131c\u0131s\u0131 niteli\u011finde oldu\u011fu i\u00e7in bedelde olu\u015fan de\u011fi\u015fiklik do\u011frudan KDV matrah\u0131n\u0131 etkiler.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1777886449524\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Fiyat_Farki_Faturasinda_Fatura_Tipi_Ne_Olmalidir\"><\/span>Fiyat Fark\u0131 Faturas\u0131nda Fatura Tipi Ne Olmal\u0131d\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Fiyat fark\u0131 faturas\u0131 d\u00fczenlerken se\u00e7ilmesi gereken fatura tipi, yap\u0131lan i\u015flemin niteli\u011fine g\u00f6re belirlenir. Genel uygulamada fiyat fark\u0131 faturas\u0131 normal sat\u0131\u015f faturas\u0131 \u015feklinde d\u00fczenlenir. Bu fatura,\u00a0as\u0131l i\u015flemde olu\u015fan ilave bedelin tahsil edilmesine y\u00f6nelik bir ek fatura niteli\u011fi ta\u015f\u0131r. E\u011fer fark al\u0131c\u0131 lehine olu\u015fmu\u015fsa yani sat\u0131c\u0131 fazla tutarda fatura kesmi\u015fse bu durumda al\u0131c\u0131 taraf\u0131ndan iade faturas\u0131 d\u00fczenlenir ve i\u015flem bu \u015fekilde muhasebele\u015ftirilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1777886459557\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Fiyat_Farki_Faturasinda_Tevkifat_Olur_mu\"><\/span>Fiyat Fark\u0131 Faturas\u0131nda Tevkifat Olur mu?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Tevkifat uygulan\u0131p uygulanmayaca\u011f\u0131 as\u0131l i\u015flemin tevkifat kapsam\u0131na girip girmedi\u011fine ba\u011fl\u0131d\u0131r.\u00a0E\u011fer ilk i\u015flem tevkifata tabi bir mal veya hizmet sat\u0131\u015f\u0131ysa sonradan ortaya \u00e7\u0131kan fiyat fark\u0131 da bu i\u015flemin bir uzant\u0131s\u0131 olarak de\u011ferlendirilir. Bu nedenle fiyat fark\u0131 faturas\u0131nda hesaplanan KDV, as\u0131l i\u015flemde uygulanan tevkifat oran\u0131yla ayn\u0131 \u015fekilde uygulanabilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1777886467923\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Fiyat_Farki_Faturasi_Duzenlemek_icin_Zaman_Asimi_Suresi_Nedir\"><\/span>Fiyat Fark\u0131 Faturas\u0131 D\u00fczenlemek i\u00e7in Zaman A\u015f\u0131m\u0131 S\u00fcresi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Vergi Usul Kanunu\u2019nda fiyat fark\u0131 faturas\u0131yla ilgili \u00f6zel olarak belirlenen bir zaman a\u015f\u0131m\u0131 s\u00fcresi bulunmaz.\u00a0Ancak ticari i\u015flemlerde d\u00fczenlenen t\u00fcm faturalar gibi fiyat fark\u0131 faturalar\u0131 i\u00e7in de al\u0131c\u0131n\u0131n sekiz g\u00fcn i\u00e7inde itiraz etme hakk\u0131 vard\u0131r.\u00a0T\u00fcrk Ticaret Kanunu\u2019na g\u00f6re taraflar aras\u0131nda g\u00f6nderilen faturalar da bu s\u00fcre i\u00e7inde yaz\u0131l\u0131 olarak reddedilmezse i\u00e7eri\u011fi kabul edilmi\u015f say\u0131l\u0131r.<\/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:\/\/www.verginet.net\/dtt\/11\/ozelge-2016-11.aspx?ozID=1034\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.verginet.net\/dtt\/11\/ozelge-2016-11.aspx?ozID=1034<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/forum.efatura.gov.tr\/view.php?id=1189\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/forum.efatura.gov.tr\/view.php?id=1189<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.verginet.net\/dtt\/11\/ozelge-2019-3.aspx?ozID=1933\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.verginet.net\/dtt\/11\/ozelge-2019-3.aspx?ozID=1933<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ismmmo.org.tr\/dosya\/415\/Mevzuat-Dosya\/tekduzhesapplani.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/ismmmo.org.tr\/dosya\/415\/Mevzuat-Dosya\/tekduzhesapplani.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ms.hmb.gov.tr\/uploads\/sites\/3\/2024\/02\/31.08.2022-1470506-Ek-fiyat-farki-odemeleri.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/ms.hmb.gov.tr\/uploads\/sites\/3\/2024\/02\/31.08.2022-1470506-Ek-fiyat-farki-odemeleri.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.ihale.gov.tr\/Duyuru\/443\/mevcut_fiyat_farkina_iliskin_esaslarda_degisiklik_yapan_duzenlemeler_ile_4735_sayili_kanunun_gecici_5_inci_maddesinin_uygulanmasina_iliskin_esaslar_yayimlandi.html\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.ihale.gov.tr\/Duyuru\/443\/mevcut_fiyat_farkina_iliskin_esaslarda_degisiklik_yapan_duzenlemeler_ile_4735_sayili_kanunun_gecici_5_inci_maddesinin_uygulanmasina_iliskin_esaslar_yayimlandi.html<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=4735&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=4735&amp;MevzuatTur=1&amp;MevzuatTertip=5<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Ticari i\u015flemlerde zaman zaman s\u00f6zle\u015fme ko\u015fullar\u0131, maliyet de\u011fi\u015fiklikleri veya faturalama ad\u0131mlar\u0131nda ortaya \u00e7\u0131kan uyumsuzluklar fiyat fark\u0131 faturas\u0131 gibi ek d\u00fczenlemeleri&nbsp;gerektirebilir.&nbsp;Fiyat fark\u0131 faturas\u0131 kesilerek i\u015fletmelerin mali kay\u0131tlar\u0131n\u0131 do\u011fru bi\u00e7imde s\u00fcrd\u00fcrebilir ve taraflar aras\u0131ndaki mutabakat sa\u011flanabilir.&nbsp;B\u00f6ylelikle ticari s\u00fcre\u00e7lerde ortaya \u00e7\u0131kabilecek kar\u0131\u015f\u0131kl\u0131klar \u00f6nlenir, al\u0131c\u0131 ile sat\u0131c\u0131 aras\u0131ndaki finansal ileti\u015fim daha \u015feffaf h\u00e2le gelir. Yaz\u0131m\u0131zda fiyat fark\u0131 faturalar\u0131n\u0131n hangi &#8230;<\/p>\n","protected":false},"author":29,"featured_media":12271,"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-12204","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\/12204","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=12204"}],"version-history":[{"count":3,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12204\/revisions"}],"predecessor-version":[{"id":12273,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12204\/revisions\/12273"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/12271"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=12204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=12204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=12204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}