{"id":12206,"date":"2026-04-15T12:35:31","date_gmt":"2026-04-15T09:35:31","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=12206"},"modified":"2026-04-15T12:35:35","modified_gmt":"2026-04-15T09:35:35","slug":"irsaliye-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/irsaliye-nedir\/","title":{"rendered":"\u0130rsaliye Nedir? \u0130rsaliye Faturas\u0131 Nas\u0131l Kesilir?"},"content":{"rendered":"\n<p>\u00dcr\u00fcn sevkiyatlar\u0131n\u0131n yasal olarak tamamlanmas\u0131 i\u00e7in irsaliye, sat\u0131\u015f i\u015flemlerinin&nbsp;resmiyet kazanmas\u0131 i\u00e7inse fatura d\u00fczenlenir. Bununla beraber i\u015f s\u00fcre\u00e7lerini h\u0131zland\u0131rmak amac\u0131yla bu iki belgeyi birle\u015ftiren bir \u00e7\u00f6z\u00fcm&nbsp;bulunur. \u0130rsaliyeli fatura, i\u015flemlerin muhasebele\u015ftirilmesi y\u00f6n\u00fcnden pratiklik sunar. Bu yaz\u0131da irsaliyeli faturan\u0131n ne oldu\u011funu, hukuki dayanaklar\u0131n\u0131, i\u015fletmelere sundu\u011fu avantajlar\u0131 ve e-d\u00f6n\u00fc\u015f\u00fcm s\u00fcreciyle ili\u015fkisini ele al\u0131yoruz.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/irsaliye-nedir\/#Irsaliyeli_Fatura_Nedir\" >\u0130rsaliyeli 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\/irsaliye-nedir\/#Irsaliye_Neden_Kesilir\" >\u0130rsaliye Neden 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\/irsaliye-nedir\/#Irsaliye_ve_Faturanin_Farki_Nedir\" >\u0130rsaliye ve Faturan\u0131n Fark\u0131 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\/irsaliye-nedir\/#Irsaliyeli_Faturada_Olmasi_Gereken_Bilgiler\" >\u0130rsaliyeli Faturada Olmas\u0131 Gereken Bilgiler<\/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\/irsaliye-nedir\/#Irsaliyeli_Fatura_Nasil_Duzenlenir\" >\u0130rsaliyeli 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-6\" href=\"https:\/\/mukellef.co\/blog\/irsaliye-nedir\/#e-Irsaliye_Nedir\" >e-\u0130rsaliye Nedir?<\/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\/irsaliye-nedir\/#Irsaliyeli_Fatura_Ornegi\" >\u0130rsaliyeli 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\/irsaliye-nedir\/#Mukellef_ile_Fatura_Sureclerinizi_Tek_Platformdan_Yonetin\" >M\u00fckellef ile Fatura S\u00fcre\u00e7lerinizi Tek Platformdan Y\u00f6netin!<\/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\/irsaliye-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-10\" href=\"https:\/\/mukellef.co\/blog\/irsaliye-nedir\/#Irsaliye_No_ve_Fatura_No_Ayni_mi\" >\u0130rsaliye No ve Fatura No Ayn\u0131 m\u0131?<\/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\/irsaliye-nedir\/#Her_Faturaya_Irsaliye_Kesilir_mi\" >Her Faturaya \u0130rsaliye Kesilir mi?<\/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\/irsaliye-nedir\/#Fatura_Uzerinde_Irsaliye_Numarasi_Zorunlu_mu\" >Fatura \u00dczerinde \u0130rsaliye Numaras\u0131 Zorunlu mu?<\/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\/irsaliye-nedir\/#Irsaliye_Kesildikten_Sonra_Fatura_Kac_Gun_Icinde_Kesilir\" >\u0130rsaliye Kesildikten Sonra Fatura Ka\u00e7 G\u00fcn \u0130\u00e7inde Kesilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mukellef.co\/blog\/irsaliye-nedir\/#Irsaliye_Tarihi_Ne_Demek\" >\u0130rsaliye Tarihi Ne Demek?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mukellef.co\/blog\/irsaliye-nedir\/#Irsaliye_Tarihi_Sevk_Tarihinden_Once_Olur_mu\" >\u0130rsaliye Tarihi Sevk Tarihinden \u00d6nce Olur mu?<\/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\/irsaliye-nedir\/#Irsaliye_Tarihi_ile_Fiili_Sevk_Tarihi_Arasinda_Kac_Gun_Olabilir\" >\u0130rsaliye Tarihi ile Fiil\u00ee Sevk Tarihi Aras\u0131nda Ka\u00e7 G\u00fcn Olabilir?<\/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\/irsaliye-nedir\/#Bir_Irsaliyeye_Birden_Fazla_Fatura_Kesilir_mi\" >Bir \u0130rsaliyeye Birden Fazla Fatura Kesilir mi?<\/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\/irsaliye-nedir\/#Irsaliye_Faturadan_Sonra_Duzenlenir_mi\" >\u0130rsaliye Faturadan Sonra D\u00fczenlenir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/mukellef.co\/blog\/irsaliye-nedir\/#Irsaliye_Yerine_Gecer_Ne_Demek\" >\u0130rsaliye Yerine Ge\u00e7er Ne Demek?<\/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\/irsaliye-nedir\/#Irsaliyeli_Fatura_Kac_Nusha_Duzenlenir\" >\u0130rsaliyeli Fatura Ka\u00e7 N\u00fcsha D\u00fczenlenir?<\/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\/irsaliye-nedir\/#Irsaliyeli_Fatura_Sevk_Irsaliyesi_Olarak_Kullanilabilir_mi\" >\u0130rsaliyeli Fatura Sevk \u0130rsaliyesi Olarak Kullan\u0131labilir mi?<\/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\/irsaliye-nedir\/#Irsaliye_Faturadan_Sonra_Kesilebilir_mi\" >\u0130rsaliye, Faturadan Sonra Kesilebilir mi?<\/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\/irsaliye-nedir\/#Bir_Faturaya_En_Fazla_Kac_Irsaliye_Kesilir\" >Bir Faturaya En Fazla Ka\u00e7 \u0130rsaliye Kesilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/mukellef.co\/blog\/irsaliye-nedir\/#Irsaliye_Numarasi_Nasil_Ogrenilir\" >\u0130rsaliye Numaras\u0131 Nas\u0131l \u00d6\u011frenilir?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/mukellef.co\/blog\/irsaliye-nedir\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Irsaliyeli_Fatura_Nedir\"><\/span>\u0130rsaliyeli Fatura Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Sevk irsaliyesi ve faturan\u0131n tek belgede birle\u015ftirilmesiyle haz\u0131rlanan irsaliyeli fatura, sat\u0131lan mal\u0131n hem sevkiyat hem sat\u0131\u015f bilgilerini i\u00e7erir.&nbsp;Vergi Usul Kanunu&#8217;nun (VUK) 211 numaral\u0131 genel tebli\u011fiyle resm\u00ee belge olarak kabul edilir. \u0130rsaliyeli fatura uygulamas\u0131n\u0131 kullanan m\u00fckelleflerin ayr\u0131ca sevk irsaliyesi veya fatura d\u00fczenlemesine gerek kalmaz. \u0130ki ayr\u0131 belge haz\u0131rlama zorunlulu\u011funu ortadan kald\u0131ran y\u00f6ntem i\u015f y\u00fck\u00fcnden ve k\u0131rtasiye masraflar\u0131ndan tasarruf edilmesini sa\u011flar.<\/p>\n\n\n\n<p>\u0130rsaliyeli fatura sistemi&nbsp;\u00f6zellikle y\u00fcksek hacimli sirk\u00fclasyona sahip i\u015fletmeler i\u00e7in verimlilik avantaj\u0131 sunar.&nbsp;\u0130ki belgeli sistemde&nbsp;her sevkiyat i\u00e7in \u00f6nce irsaliye d\u00fczenlenir, ard\u0131ndan bu irsaliyelere istinaden fatura kesilir. Her iki belge de ayr\u0131 ayr\u0131 ar\u015fivlenir. Bu s\u00fcre\u00e7 \u00e7ok say\u0131da belgenin y\u00f6netimini gerektirir.<\/p>\n\n\n\n<p>\u0130rsaliyeli fatura sistemindeyse takip edilecek dok\u00fcman say\u0131s\u0131 yar\u0131ya iner ve ar\u015fivleme y\u00fck\u00fc azal\u0131r. Zaman tasarrufu da \u00f6nemli bir avantajd\u0131r. Muhasebe birimleri irsaliyeleri faturalarla e\u015fle\u015ftirme, kontrol etme ve kaydetme i\u015flemleriyle u\u011fra\u015fmak yerine faturay\u0131 do\u011frudan sisteme kaydeder.&nbsp;<\/p>\n\n\n\n<p>\u0130rsaliyeli fatura mal teslimat\u0131yla sat\u0131\u015f i\u015fleminin ayn\u0131 zamanda yap\u0131ld\u0131\u011f\u0131 durumlarda tercih edilir. Mal\u0131n tesliminde pe\u015fin \u00f6deme al\u0131nmas\u0131 durumunda s\u0131k\u00e7a kullan\u0131l\u0131r. B\u00f6ylece sevkiyatla birlikte fatura kesilerek i\u015flem tamamlanm\u0131\u015f olur.&nbsp;<\/p>\n\n\n\n<p>Toptan ticaret yapan i\u015fletmeler irsaliyeli fatura uygulamas\u0131ndan faydalananlar\u0131n ba\u015f\u0131nda gelir. Toptanc\u0131lar genellikle ayn\u0131 m\u00fc\u015fterilere d\u00fczenli ve y\u00fcksek hacimli sevkiyatlar yapar. Bu sevkiyatlar\u0131n her biri i\u00e7in ayr\u0131 irsaliye ve sonra toplu fatura d\u00fczenlemek yerine her sevkiyatta do\u011frudan irsaliyeli fatura kesmek operasyonel s\u00fcreci h\u0131zland\u0131r\u0131r. \u00d6zellikle h\u0131zl\u0131 t\u00fcketim mallar\u0131, g\u0131da, tekstil ve in\u015faat malzemeleri gibi sekt\u00f6rlerde bu y\u00f6ntem yayg\u0131n kullan\u0131l\u0131r.<\/p>\n\n\n\n<p>\u0130rsaliyeli fatura d\u00fczenleme yetkisi VUK&#8217;a g\u00f6re fatura d\u00fczenlemek zorunda olan t\u00fcm ger\u00e7ek ve t\u00fczel ki\u015filere tan\u0131n\u0131r. Bu y\u00f6ntem bir zorunluluk de\u011fil, m\u00fckellefin tercihine b\u0131rak\u0131lm\u0131\u015f bir se\u00e7enektir. Ancak y\u00f6ntemin uygulanmaya ba\u015flanmas\u0131ndan sonra m\u00fckelleflerin t\u00fcm gereklilikleri yerine getirilmesi zorunludur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Irsaliye_Neden_Kesilir\"><\/span>\u0130rsaliye Neden Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130rsaliye \u00fcr\u00fcn\u00fcn sevk edildi\u011fini ve teslimata \u00e7\u0131kar\u0131ld\u0131\u011f\u0131n\u0131 belgelendirmek i\u00e7in kesilir. Mal\u0131n&nbsp;nereden nereye ve hangi ama\u00e7la gitti\u011fini g\u00f6steren resm\u00ee belgedir. VUK uyar\u0131nca&nbsp;sat\u0131lmak \u00fczere yola \u00e7\u0131kar\u0131lan \u00fcr\u00fcn\u00fcn&nbsp;bir adresten di\u011ferine nakledilmesi s\u0131ras\u0131nda sevk eden taraf\u0131ndan sevk irsaliyesi d\u00fczenlenmesi zorunludur. Bu belge ta\u015f\u0131ma s\u0131ras\u0131nda yap\u0131labilecek kontrollerde mallar\u0131n me\u015fru bir ticari i\u015flem kapsam\u0131nda ta\u015f\u0131nd\u0131\u011f\u0131n\u0131 kan\u0131tlar.&nbsp;<\/p>\n\n\n\n<p>\u0130\u015fletmeler a\u00e7\u0131s\u0131ndan irsaliye stok hareketlerinin izlenmesini sa\u011flar. Mallar\u0131n depodan \u00e7\u0131k\u0131\u015f\u0131 irsaliyeyle kaydedilir. Bunun yan\u0131nda muhasebe kay\u0131tlar\u0131n\u0131n do\u011fru tutulmas\u0131n\u0131 kolayla\u015ft\u0131r\u0131r.<\/p>\n\n\n\n<p>\u0130rsaliye;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sat\u0131\u015ftan sonra mallar\u0131n m\u00fc\u015fteriye ya da bayiye sevkiyat\u0131nda,<\/li>\n\n\n\n<li>Ayn\u0131 i\u015fletmeye ait farkl\u0131 \u015fube\/ma\u011faza\/depo aras\u0131nda \u00fcr\u00fcn transferi durumunda,<\/li>\n\n\n\n<li>Mallar\u0131n iadesi, de\u011fi\u015fimi, numune g\u00f6nderimi, fason \u00fcretim ya da tamirat gibi ticari sat\u0131\u015f d\u0131\u015f\u0131 sevkiyatlarda,<\/li>\n\n\n\n<li>Stok devirleri, i\u00e7 transfer ve ge\u00e7ici g\u00f6nderimler gibi sat\u0131\u015f i\u015flemi kapsam\u0131na girmeyen ancak mallar\u0131n ta\u015f\u0131nmas\u0131n\u0131 gerektiren h\u00e2llerde kesilir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Irsaliye_ve_Faturanin_Farki_Nedir\"><\/span>\u0130rsaliye ve Faturan\u0131n Fark\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Her ikisi de VUK kapsam\u0131nda d\u00fczenlenen mali belgeler olsa da irsaliye ve fatura farkl\u0131 ama\u00e7larla kullan\u0131l\u0131r. \u0130rsaliye mallar\u0131n sevkiyat\u0131 s\u0131ras\u0131nda d\u00fczenlenir. Faturaysa mal\u0131n sat\u0131\u015f\u0131n\u0131 ve bedelini belgelemek i\u00e7in kesilir.<\/p>\n\n\n\n<p>\u0130ki belge aras\u0131ndaki temel farklar \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kullan\u0131m Alan\u0131<\/strong>: \u0130rsaliye ta\u015f\u0131ma s\u0131ras\u0131nda mallarla birlikte bulunur, fatura muhasebe kayd\u0131 i\u00e7in kullan\u0131l\u0131r.<\/li>\n\n\n\n<li><strong>D\u00fczenlenme Zaman\u0131<\/strong>:\u00a0\u0130rsaliye mallar\u0131n sevkiyat\u0131 s\u0131ras\u0131nda d\u00fczenlenir. Faturaysa m\u00fclkiyet devri veya i\u015f bitiminde kesilir.<\/li>\n\n\n\n<li><strong>\u0130\u00e7erik<\/strong>: \u0130rsaliyede g\u00f6nderici\/al\u0131c\u0131 bilgileri, mal\u0131n cinsi, miktar\u0131 ve sevk tarihi yer al\u0131r. Faturada g\u00f6nderici\/al\u0131c\u0131 bilgilerinin yan\u0131nda sat\u0131lan mal,\u00a0miktar, birim fiyat, KDV ve toplam tutar bulunur.<\/li>\n\n\n\n<li><strong>Mali Y\u00fck\u00fcml\u00fcl\u00fck<\/strong>: \u0130rsaliyede fiyat bilgisinin bulunmas\u0131 \u015fart de\u011fildir. Faturaysa vergi hesaplamas\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 temel belgedir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Irsaliyeli_Faturada_Olmasi_Gereken_Bilgiler\"><\/span>\u0130rsaliyeli Faturada Olmas\u0131 Gereken Bilgiler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130rsaliyeli fatura d\u00fczenlenirken hem faturan\u0131n hem irsaliyenin gerekliliklerini kar\u015f\u0131layan bilgilerin belgede yer almas\u0131 gerekir. VUK&#8217;a g\u00f6re belgede olmas\u0131 gereken bilgiler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Belgenin \u00fcst k\u0131sm\u0131nda &#8220;\u0130rsaliyeli Fatura&#8221; ibaresi,<\/li>\n\n\n\n<li>Faturaya ait tekil bir seri ve s\u0131ra numaras\u0131,<\/li>\n\n\n\n<li>Belgenin d\u00fczenlenme tarihi,<\/li>\n\n\n\n<li>Mal\u0131n fiil\u00ee olarak sevk edildi\u011fi tarih ve saat,<\/li>\n\n\n\n<li>Faturay\u0131 d\u00fczenleyenin ad\u0131, ticari \u00fcnvan\u0131, adresi ve vergi kimlik numaras\u0131,<\/li>\n\n\n\n<li>M\u00fc\u015fterinin bilgileri,<\/li>\n\n\n\n<li>Mal\u0131n cinsi, miktar\u0131, birim fiyat\u0131 ve tutar\u0131,<\/li>\n\n\n\n<li>Sat\u0131\u015f bedeli ve KDV tutar\u0131,<\/li>\n\n\n\n<li>Genel toplam.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Irsaliyeli_Fatura_Nasil_Duzenlenir\"><\/span>\u0130rsaliyeli Fatura Nas\u0131l D\u00fczenlenir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130rsaliyeli fatura mal sevkiyat\u0131ndan \u00f6nce veya sevkiyat s\u0131ras\u0131nda d\u00fczenlenir. Belgede ge\u00e7mesi gereken t\u00fcm zorunlu bilgiler eksiksiz doldurulur. \u0130rsaliyeli fatura d\u00fczenlenirken \u00f6zellikle sevk tarihinin ve saatinin do\u011fru belirtilmesi gerekir. Mal\u0131n fiil\u00ee hareketinin kan\u0131t\u0131 olan bu bilginin eksikli\u011fi veya yanl\u0131\u015fl\u0131\u011f\u0131 belgenin irsaliye h\u00fckm\u00fcn\u00fc kaybetmesine yol a\u00e7abilir.&nbsp;<\/p>\n\n\n\n<p>Kanunen en az \u00fc\u00e7 n\u00fcsha h\u00e2linde haz\u0131rlanmas\u0131 gerekir.&nbsp;\u0130rsaliyeli faturan\u0131n \u00fc\u00e7 \u00f6rnek \u015feklinde d\u00fczenlenmesindeki temel ama\u00e7 yasal kay\u0131t olu\u015fturmak&nbsp;ve nakliye s\u0131ras\u0131nda denetim makamlar\u0131na ibraz edilmesini sa\u011flamakt\u0131r. Bir n\u00fcsha muhasebele\u015ftirmesi i\u00e7in al\u0131c\u0131ya verilir. \u0130kinci \u00f6rnek sevkiyat s\u00fcresince ta\u015f\u0131y\u0131c\u0131da bulunur,&nbsp;sevk bitince defterdarl\u0131klara iletilmek \u00fczere saklan\u0131r. \u00dc\u00e7\u00fcnc\u00fc n\u00fcshaysa sat\u0131c\u0131n\u0131n muhasebe kay\u0131tlar\u0131nda dip ko\u00e7an olarak kal\u0131r.<\/p>\n\n\n\n<p>\u0130rsaliyeli faturan\u0131n matbu olarak bas\u0131m\u0131nda \u00f6zel bir izin s\u00fcreci gerekir. M\u00fckellefler faturalar\u0131n\u0131 T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131yla anla\u015fmal\u0131 matbaalarda bast\u0131rmak zorundad\u0131r. Matbu&nbsp;belgenin \u00fczerinde&nbsp;bakanl\u0131\u011f\u0131n kli\u015fesi veya noter tasdiki gibi bir resm\u00ee ge\u00e7erlilik unsuru bulunmal\u0131d\u0131r.<\/p>\n\n\n\n<p>\u0130rsaliyenin d\u00fczenlenmesinde sistematik bir yakla\u015f\u0131m gerekir. \u0130\u015fletmenin irsaliye defterinde veya e-irsaliye sisteminde kronolojik s\u0131ra takip edilmesi faydal\u0131 olur. Her irsaliyeye s\u0131ral\u0131 bir numara verilmeli ve bu numaralama sisteminde atlamalar veya tekrarlar olmamal\u0131d\u0131r. \u0130kinci a\u015famada sevk edilecek mallar\u0131n tam listesi haz\u0131rlanmal\u0131; cinsi, miktar\u0131, \u00f6l\u00e7\u00fc birimi ve varsa \u00f6zellikleri detayl\u0131 \u015fekilde yaz\u0131lmal\u0131d\u0131r. Ayr\u0131ca ta\u015f\u0131ma bilgileri eksiksiz girilmeli, ta\u015f\u0131y\u0131c\u0131 arac\u0131n plakas\u0131&nbsp;belirtilmelidir.<\/p>\n\n\n\n<p>G\u00fcn\u00fcm\u00fczde e-d\u00f6n\u00fc\u015f\u00fcm uygulamalar\u0131yla bu s\u00fcre\u00e7 dijitalle\u015fmi\u015ftir. e-Fatura&nbsp;haz\u0131rlan\u0131rken belgenin \u00fczerindeki d\u00fczenleme tarihinden farkl\u0131 bir fiil\u00ee sevk tarihi belirtilmesi ve faturan\u0131n \u00e7\u0131kt\u0131s\u0131n\u0131n sevk s\u0131ras\u0131nda bulundurulmas\u0131 h\u00e2linde e-fatura, sevk irsaliyesinin yerine ge\u00e7ebilir. Ancak bunun i\u00e7in faturan\u0131n belge tipi alan\u0131na &#8220;\u0130rsaliye Yerine Ge\u00e7er&#8221;&nbsp;ibaresinin i\u015flenmesi gerekir. Al\u0131c\u0131n\u0131n e-fatura m\u00fckellefi olmas\u0131 durumunda dahi sevkiyat s\u0131ras\u0131nda k\u00e2\u011f\u0131t \u00e7\u0131kt\u0131n\u0131n ara\u00e7ta bulundurulmas\u0131 \u015fartt\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Irsaliye_Nedir\"><\/span>e-\u0130rsaliye Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>e-\u0130rsaliye&nbsp;k\u00e2\u011f\u0131t irsaliyelerin elektronik ortamda d\u00fczenlenmi\u015f ve yasal ge\u00e7erlili\u011fi olan dijital versiyonudur.&nbsp;509 S\u0131ra No\u2019lu Vergi Usul Kanunu Genel Tebli\u011fiyle uygulamaya ge\u00e7en sistem, k\u00e2\u011f\u0131t tabanl\u0131 s\u00fcre\u00e7lerdeki gecikmeleri ve kaybolma risklerini ortadan kald\u0131rmay\u0131 ama\u00e7lar.&nbsp;Sistemin ba\u015fl\u0131ca avantajlar\u0131 aras\u0131nda zaman ve maliyet tasarrufu,&nbsp;saklama kolayl\u0131\u011f\u0131, h\u0131zl\u0131 iletim ve&nbsp;insan hatas\u0131n\u0131n minimize edilmesi say\u0131labilir.<\/p>\n\n\n\n<p>e-Fatura uygulamas\u0131na ge\u00e7en, br\u00fct sat\u0131\u015f has\u0131lat\u0131 2021 y\u0131l\u0131 ve devam eden hesap d\u00f6nemlerinde 10 milyon liran\u0131n \u00fczerinde olan i\u015fletmelerin e-irsaliye sistemini kullanmas\u0131 \u015fartt\u0131r. Kanunen zorunlulu\u011fu bulunmayan i\u015fletmeler de iste\u011fe ba\u011fl\u0131 olarak e-irsaliye sistemine ge\u00e7ebilir.&nbsp;Sisteme d\u00e2hil olan m\u00fckelleflerin k\u00e2\u011f\u0131t irsaliye d\u00fczenleme hakk\u0131 ortadan kalkar, t\u00fcm sevk i\u015flemlerini elektronik ortamda y\u00f6netmeleri gerekir.<\/p>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/e-irsaliye-nedir-nasil-basvurulur\/\" target=\"_blank\" rel=\"noopener noreferrer\">e-\u0130rsaliye<\/a> m\u00fckellefi olma kriterleri sadece ciro bazl\u0131 de\u011fildir. Baz\u0131 sekt\u00f6rler veya faaliyet alanlar\u0131 ciro e\u015fi\u011finin alt\u0131nda olsalar bile zorunlu m\u00fckellef kapsam\u0131na al\u0131nabilir. \u00d6rne\u011fin;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00d6zel T\u00fcketim Vergisi Kanunu&#8217;na ekli 1 say\u0131l\u0131 listede bulunan akaryak\u0131t ve petrol t\u00fcrevlerinin imali, ithali ve teslimi faaliyetleriyle u\u011fra\u015fanlar\u0131n,<\/li>\n\n\n\n<li>\u00d6zel T\u00fcketim Vergisi Kanunu&#8217;na ekli 3 say\u0131l\u0131 listede yer alan mallar\u0131n imalat\u0131n\u0131, ithalat\u0131n\u0131 veya ana bayi olarak pazarlamas\u0131n\u0131 yapanlar\u0131n,<\/li>\n\n\n\n<li>Maden \u00fcretim faaliyetinde bulunan ger\u00e7ek ve t\u00fczel ki\u015filerin,<\/li>\n\n\n\n<li>\u015eeker \u00fcreticilerinin,<\/li>\n\n\n\n<li>G\u00fcbre Takip Sistemi&#8217;nde kayd\u0131 bulunanlar\u0131n,<\/li>\n\n\n\n<li>Komisyoncu veya t\u00fcccar s\u0131fat\u0131yla sebze-meyve ticaretiyle i\u015ftigal edenlerin e-irsaliye sistemine ge\u00e7mesi zorunludur.<\/li>\n<\/ul>\n\n\n\n<p>UBL-TR format\u0131nda olu\u015fturulan e-irsaliyeler elektronik ortamda iletilir. Bu formatta haz\u0131rlanan belgeler&nbsp;farkl\u0131 yaz\u0131l\u0131mlar ve sistemler taraf\u0131ndan sorunsuz bir \u015fekilde i\u015flenebilir. Bu standardizasyon i\u015fletmelerin birbirleriyle veri al\u0131\u015fveri\u015fi yapmalar\u0131n\u0131 kolayla\u015ft\u0131r\u0131r.&nbsp;<\/p>\n\n\n\n<p>Belgelerin g\u00f6nderiminde Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n (G\u0130B) portal\u0131 veya&nbsp;\u00f6zel entegrat\u00f6r firmalar\u0131 tercih edilebilir. M\u00fckellefler G\u0130B&#8217;in portal\u0131nda manuel olarak e-irsaliye olu\u015fturabilir, g\u00f6nderebilir ve gelen belgeleri g\u00f6r\u00fcnt\u00fcleyebilir.&nbsp;\u00d6zel entegrat\u00f6rler G\u0130B taraf\u0131ndan yetkilendirilmi\u015f yaz\u0131l\u0131m \u015firketleridir. Bu firmalar i\u015fletmelerin mevcut ERP veya muhasebe sistemleriyle entegrasyon sa\u011flayarak otomatik e-irsaliye g\u00f6nderebilmesini ve&nbsp;almas\u0131n\u0131&nbsp;sa\u011flar.<\/p>\n\n\n\n<p>B\u00fct\u00fcn belgeler&nbsp;e-imza veya mali m\u00fch\u00fcrle imzalan\u0131r. B\u00f6ylece hukuki ge\u00e7erlilik kazan\u0131r.&nbsp;<a href=\"https:\/\/mukellef.co\/blog\/e-imza-nedir-nasil-alinir\/\" target=\"_blank\" rel=\"noopener noreferrer\">e-\u0130mza<\/a>&nbsp;ger\u00e7ek ki\u015filerin kimliklerini do\u011frulamak i\u00e7in kullan\u0131lan dijital uygulamad\u0131r. Mali m\u00fch\u00fcrse t\u00fczel ki\u015filer taraf\u0131ndan kullan\u0131lan bir elektronik imza t\u00fcr\u00fcd\u00fcr ve \u015firketin kimli\u011fini do\u011frular.<\/p>\n\n\n\n<p>e-\u0130rsaliye sisteminde geleneksel y\u00f6ntemdeki gibi \u00f6nce irsaliye d\u00fczenlenir. Ard\u0131ndan bu belgelere ba\u011fl\u0131 olarak e-fatura kesilir. Sistemler entegre \u00e7al\u0131\u015ft\u0131\u011f\u0131ndan bir e-faturada referans g\u00f6sterilen e-irsaliye otomatik olarak ili\u015fkilendirilebilir. e-\u0130rsaliye sisteminin sa\u011flad\u0131\u011f\u0131 bir di\u011fer \u00f6nemli kolayl\u0131ksa par\u00e7al\u0131 teslim ve ret mekanizmas\u0131d\u0131r.&nbsp;Al\u0131c\u0131 kendisine ula\u015fan mal\u0131n tamam\u0131n\u0131 de\u011fil de bir k\u0131sm\u0131n\u0131 kabul etmek istedi\u011finde veya mal\u0131n tamam\u0131n\u0131 reddetti\u011finde G\u0130B sistemi \u00fczerinden cevap iletisi d\u00fczenleyerek durumu sat\u0131c\u0131ya bildirebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Irsaliyeli_Fatura_Ornegi\"><\/span>\u0130rsaliyeli Fatura \u00d6rne\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u00d6rnek bir durum \u00fczerinden irsaliyeli fatura kesme s\u00fcrecine yak\u0131ndan bakal\u0131m. Bu \u00f6rnekte ABC Mobilya Ltd. \u015eti. firmas\u0131 XYZ Ma\u011fazac\u0131l\u0131k A.\u015e.&#8217;ye ofis mobilyas\u0131 sat\u0131\u015f\u0131&nbsp;yaps\u0131n. Buna g\u00f6re fatura \u015fu \u015fekilde olmal\u0131d\u0131r:<\/p>\n\n\n\n<p>\u0130rsaliyeli Fatura<\/p>\n\n\n\n<p>Sat\u0131c\u0131 Bilgileri<\/p>\n\n\n\n<p>\u00dcnvan: ABC Mobilya Ltd. \u015eti.<\/p>\n\n\n\n<p>Adres: Cafera\u011fa Mah. \u00d6rnek Sok. No:15 Kad\u0131k\u00f6y\/\u0130STANBUL<\/p>\n\n\n\n<p>Vergi No:&nbsp;1234567890<\/p>\n\n\n\n<p>Vergi Dairesi: Kad\u0131k\u00f6y Vergi Dairesi<\/p>\n\n\n\n<p>Al\u0131c\u0131 Bilgileri<\/p>\n\n\n\n<p>\u00dcnvan: XYZ Ma\u011fazac\u0131l\u0131k A.\u015e.<\/p>\n\n\n\n<p>Adres:&nbsp;Ihlamur Mah. Pazar Cad. No:40\/1 Be\u015fikta\u015f\/\u0130STANBUL<\/p>\n\n\n\n<p>Vergi No: 9876543210<\/p>\n\n\n\n<p>Vergi Dairesi: Be\u015fikta\u015f Vergi Dairesi<\/p>\n\n\n\n<p>Fatura No: 2025\/000156<\/p>\n\n\n\n<p>Fatura Tarihi: 1.12.2025<\/p>\n\n\n\n<p>Fiil\u00ee Sevk Tarihi ve Saati: 1.12.2025 &#8211; 14.30<\/p>\n\n\n\n<p>Mal\/Hizmet<\/p>\n\n\n\n<p>10 adet \u00e7al\u0131\u015fma masas\u0131 (birim fiyat\u0131: \u20ba5.000)<\/p>\n\n\n\n<p>10 adet sandalye (birim fiyat\u0131: \u20ba2.500)<\/p>\n\n\n\n<p>1 adet toplant\u0131 masas\u0131 (birim fiyat\u0131: \u20ba10.000)<\/p>\n\n\n\n<p>Ara toplam: \u20ba85.000<\/p>\n\n\n\n<p>KDV(%20): \u20ba17.000<\/p>\n\n\n\n<p>Genel Toplam: \u20ba102.000<\/p>\n\n\n\n<p>Mali M\u00fch\u00fcr\/Ka\u015fe&nbsp;<\/p>\n\n\n\n<p>Teslim Alan \u0130mzas\u0131<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Fatura_Sureclerinizi_Tek_Platformdan_Yonetin\"><\/span>M\u00fckellef ile Fatura S\u00fcre\u00e7lerinizi Tek Platformdan Y\u00f6netin!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Karma\u015f\u0131k muhasebe s\u00fcre\u00e7lerini y\u00f6netmek <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a> ile \u00e7ok kolay! M\u00fckellef olarak e-d\u00f6n\u00fc\u015f\u00fcm uygulamalar\u0131na ge\u00e7i\u015f hizmeti veriyoruz.\u00a0Size harcama fi\u015flerinizi ve faturalar\u0131n\u0131z\u0131 M\u00fckellef&#8217;in sistemine y\u00fckleyerek gider g\u00f6stermenizi sa\u011flayan bir sistem sunuyoruz.\u00a0<\/p>\n\n\n\n<p>\u00d6n muhasebe program\u0131m\u0131z Robom&#8217;u kullanarak sat\u0131\u015f faturalar\u0131n\u0131z\u0131 olu\u015fturabilirsiniz. Yapay zeka deste\u011fiyle hatalar\u0131n\u0131z\u0131 minimize edebilir, entegre bi\u00e7imde \u00e7al\u0131\u015fan M\u00fckellef ve Robom&#8217;u birlikte kullanarak i\u015flemlerinizi tamamlayabilirsiniz. \u015eimdi Robom&#8217;u <a href=\"https:\/\/robom.com\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">ke\u015ffedin!<\/a><\/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>\u0130rsaliye ve irsaliye faturas\u0131 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-1776245244409\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Irsaliye_No_ve_Fatura_No_Ayni_mi\"><\/span>\u0130rsaliye No ve Fatura No Ayn\u0131 m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>&#8220;\u0130rsaliye ve Faturan\u0131n Fark\u0131 Nedir?&#8221; ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcmde detayland\u0131rd\u0131\u011f\u0131m\u0131z gibi irsaliye ve fatura farkl\u0131 belgelerdir. Bu y\u00fczden numaralar\u0131 da birbirinden farkl\u0131d\u0131r.\u00a0Her belge kendi i\u00e7inde kronolojik ve s\u0131ral\u0131 bir numaraland\u0131rma sistemine sahiptir. Bir i\u015fletmenin y\u0131l boyunca yapt\u0131\u011f\u0131 sevklerin irsaliyeleri sat\u0131\u015f,\u00a0iade, numune ya da i\u00e7 kullan\u0131m amac\u0131yla kesilir. Sat\u0131\u015f i\u015flemine\u00a0kar\u015f\u0131l\u0131k d\u00fczenlenen faturalar\u0131n say\u0131s\u0131 irsaliyelerden az olabilir. Bu durum belge numaralar\u0131na da yans\u0131r.\u00a0Firman\u0131n irsaliyeli fatura uygulamas\u0131n\u0131 kullanmas\u0131 h\u00e2linde yaln\u0131zca bir belge numaras\u0131 yeterlidir. Bu numara hem irsaliye hem fatura i\u00e7in ge\u00e7erli olur.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1776245260898\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Her_Faturaya_Irsaliye_Kesilir_mi\"><\/span>Her Faturaya \u0130rsaliye Kesilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0130rsaliye yaln\u0131zca mallar\u0131n fiziksel olarak bir yerden ba\u015fka bir yere ta\u015f\u0131nmas\u0131 durumunda d\u00fczenlenir. \u00d6rne\u011fin hizmet sat\u0131\u015flar\u0131nda, mal\u0131n sat\u0131\u015f yerinde teslim edildi\u011fi durumlarda veya al\u0131c\u0131 taraf\u0131ndan sat\u0131c\u0131n\u0131n i\u015f yerinden bizzat al\u0131nd\u0131\u011f\u0131 h\u00e2llerde irsaliye d\u00fczenlenmesine gerek yoktur. Bu durumlarda do\u011frudan fatura kesilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1776245269865\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Fatura_Uzerinde_Irsaliye_Numarasi_Zorunlu_mu\"><\/span>Fatura \u00dczerinde \u0130rsaliye Numaras\u0131 Zorunlu mu?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>VUK 230\/5 uyar\u0131nca mal\u0131n sevk irsaliyesiyle g\u00f6nderilmesi h\u00e2linde faturan\u0131n \u00fczerinde teslim tarihinin ve irsaliye numaras\u0131n\u0131n bulunmas\u0131 zorunludur. \u0130rsaliye numaralar\u0131n\u0131n faturada g\u00f6sterilmesi belgelerin birbirleriyle ili\u015fkisini kurar. \u0130rsaliyeli fatura kullanan i\u015fletmelerin her iki belge tek faturada birle\u015fti\u011finden ayr\u0131ca fatura kesmesine gerek yoktur.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1776245278313\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Irsaliye_Kesildikten_Sonra_Fatura_Kac_Gun_Icinde_Kesilir\"><\/span>\u0130rsaliye Kesildikten Sonra Fatura Ka\u00e7 G\u00fcn \u0130\u00e7inde Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Mal\u0131n teslim tarihinden itibaren en ge\u00e7 7 g\u00fcn i\u00e7inde faturan\u0131n d\u00fczenlenmesi gerekir. e-\u0130rsaliye ve e-fatura sistemlerinde de ayn\u0131 s\u00fcre ge\u00e7erlidir. Bu s\u00fcreye uyulmamas\u0131\u00a0VUK a\u00e7\u0131s\u0131ndan usuls\u00fczl\u00fck te\u015fkil eder.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1776245287297\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Irsaliye_Tarihi_Ne_Demek\"><\/span>\u0130rsaliye Tarihi Ne Demek?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0130rsaliye belgesinin d\u00fczenlendi\u011fi tarihtir. Belgenin \u00fcst k\u0131sm\u0131na yaz\u0131lan bu tarih mallar\u0131n\u00a0sevk edildi\u011fi g\u00fcn\u00fc g\u00f6sterir.\u00a0Vergi hukuku a\u00e7\u0131s\u0131ndan irsaliye tarihiyle fiil\u00ee sevk tarihinin ayn\u0131 g\u00fcn olmas\u0131 zorunludur.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1776245295698\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Irsaliye_Tarihi_Sevk_Tarihinden_Once_Olur_mu\"><\/span>\u0130rsaliye Tarihi Sevk Tarihinden \u00d6nce Olur mu?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0130rsaliyenin mallarla birlikte sevkiyat s\u0131ras\u0131nda bulunmas\u0131 ve ger\u00e7ek bir ticari i\u015flemi yans\u0131tmas\u0131 gerekir. Dolay\u0131s\u0131yla iki tarih ayn\u0131 olmal\u0131d\u0131r. Belge en ge\u00e7 sevkin ger\u00e7ekle\u015fti\u011fi anda d\u00fczenlenmelidir.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1776245304264\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Irsaliye_Tarihi_ile_Fiili_Sevk_Tarihi_Arasinda_Kac_Gun_Olabilir\"><\/span>\u0130rsaliye Tarihi ile Fiil\u00ee Sevk Tarihi Aras\u0131nda Ka\u00e7 G\u00fcn Olabilir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>G\u0130B d\u00fczenlemelerine g\u00f6re sevk irsaliyesi mal\u0131n fiil\u00ee sevki an\u0131nda d\u00fczenlenir. Belgede yer alan tarihler birbirini tutmal\u0131d\u0131r. Bu sebeple aralar\u0131nda herhangi bir g\u00fcn fark\u0131 olmamal\u0131d\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1776245314899\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Bir_Irsaliyeye_Birden_Fazla_Fatura_Kesilir_mi\"><\/span>Bir \u0130rsaliyeye Birden Fazla Fatura Kesilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Bir sevk irsaliyesi \u00fczerindeki mal miktar\u0131na kar\u015f\u0131l\u0131k gelen yaln\u0131zca bir faturaya konu olabilir. \u0130rsaliyeli fatura uygulamas\u0131ndaysa\u00a0birden fazla irsaliye bir faturada toplanabilir.\u00a0Yani \u00e7ok irsaliye bir fatura ili\u015fkisi vard\u0131r.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1776245323567\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Irsaliye_Faturadan_Sonra_Duzenlenir_mi\"><\/span>\u0130rsaliye Faturadan Sonra D\u00fczenlenir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ticari s\u00fcre\u00e7ler mallar\u0131n sevkiyat\u0131 s\u0131ras\u0131nda irsaliye d\u00fczenlenmesi, ard\u0131ndan bu irsaliyelere dayanarak faturan\u0131n kesilmesi \u015feklinde ilerler.\u00a0\u0130rsaliyenin faturadan sonra d\u00fczenlenmesi hem Vergi Usul Kanunu&#8217;na hem ticari uygulaman\u0131n ak\u0131\u015f\u0131na ayk\u0131r\u0131d\u0131r. Dolay\u0131s\u0131yla irsaliye faturadan sonra de\u011fil, \u00f6nce d\u00fczenlenmelidir.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1776245335067\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Irsaliye_Yerine_Gecer_Ne_Demek\"><\/span>\u0130rsaliye Yerine Ge\u00e7er Ne Demek?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>&#8220;\u0130rsaliye yerine ge\u00e7er.&#8221; ifadesi belgenin hem fatura hem irsaliye fonksiyonunu yerine getirdi\u011fini ifade eder. \u0130rsaliyeli faturalar bu kapsamda yer al\u0131r. Ayr\u0131ca\u00a0e-fatura sistemine kay\u0131tl\u0131 i\u015fletmeler belgenin \u00e7\u0131kt\u0131 k\u00e2\u011f\u0131d\u0131n\u0131n \u00fczerine bu ibareyi ekleyerek faturan\u0131n ayn\u0131 zamanda\u00a0sevk irsaliyesi i\u015flevini g\u00f6rd\u00fc\u011f\u00fcn\u00fc kay\u0131t alt\u0131na alabilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1776245345398\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Irsaliyeli_Fatura_Kac_Nusha_Duzenlenir\"><\/span>\u0130rsaliyeli Fatura Ka\u00e7 N\u00fcsha D\u00fczenlenir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>VUK&#8217;a g\u00f6re en az \u00fc\u00e7 n\u00fcsha h\u00e2linde d\u00fczenlenmelidir.\u00a0Bir n\u00fcshas\u0131 sat\u0131c\u0131da kal\u0131rken di\u011fer n\u00fcsha al\u0131c\u0131ya verilir. \u00dc\u00e7\u00fcnc\u00fc \u00f6rnek ta\u015f\u0131ma s\u0131ras\u0131nda mallarla birlikte gider. e-Fatura sistemindeyse elektronik ortamda olu\u015fturulan belge taraflar\u0131n sistemlerinde otomatik olarak saklan\u0131r. Ta\u015f\u0131nan mallarla birlikte gitmesi gereken n\u00fcshan\u0131n \u00e7\u0131kt\u0131s\u0131 al\u0131n\u0131r ve sevkiyat boyunca \u015fof\u00f6r\u00fcn yan\u0131nda bulunur.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1776245359231\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Irsaliyeli_Fatura_Sevk_Irsaliyesi_Olarak_Kullanilabilir_mi\"><\/span>\u0130rsaliyeli Fatura Sevk \u0130rsaliyesi Olarak Kullan\u0131labilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Kanunen belirlenen standartlarda\u00a0d\u00fczenlenen, \u00fczerinde sevk tarihi ve saati bulunan belgeler irsaliyenin ve faturan\u0131n fonksiyonlar\u0131n\u0131 birle\u015ftirir. \u0130rsaliyeli faturalar ayr\u0131 bir sevk irsaliyesi d\u00fczenlenmesine gerek kalmadan kullan\u0131labilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1776245379831\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Irsaliye_Faturadan_Sonra_Kesilebilir_mi\"><\/span>\u0130rsaliye, Faturadan Sonra Kesilebilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Mal sevk edildikten sonra irsaliye d\u00fczenlenmesi VUK&#8217;a g\u00f6re usuls\u00fczl\u00fck olup mal\u0131n ka\u00e7ak ta\u015f\u0131nd\u0131\u011f\u0131 anlam\u0131na gelebilir ve cezai yapt\u0131r\u0131m\u0131 vard\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1776245394250\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Bir_Faturaya_En_Fazla_Kac_Irsaliye_Kesilir\"><\/span>Bir Faturaya En Fazla Ka\u00e7 \u0130rsaliye Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Faturan\u0131n d\u00fczenleme tarihinden \u00f6nceki 7 g\u00fcnl\u00fck s\u00fcre i\u00e7inde sevk edilmi\u015f birden fazla sevk irsaliyesi bir faturaya konu edilebilir. \u00d6nemli olan faturan\u0131n \u00fczerinde referans g\u00f6sterilen t\u00fcm irsaliyelerin numaralar\u0131n\u0131n ve tarihlerinin a\u00e7\u0131k\u00e7a belirtilmesi ve fatura tutar\u0131n\u0131n bu irsaliyelerdeki mallar\u0131n toplam bedelini yans\u0131tmas\u0131d\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1776245414381\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Irsaliye_Numarasi_Nasil_Ogrenilir\"><\/span>\u0130rsaliye Numaras\u0131 Nas\u0131l \u00d6\u011frenilir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0130rsaliye numaras\u0131 belgenin \u00fczerindeki seri ve s\u0131ra numaras\u0131 alan\u0131nda yaz\u0131l\u0131d\u0131r. Bu irsaliye i\u00e7in daha sonra fatura kesilmi\u015fse fatura \u00fczerinde de ilgili belgenin tarihi ve numaras\u0131 yer almak zorundad\u0131r. \u0130\u015fletmelerin kendi sistemlerindeyse irsaliye numaralar\u0131 muhasebe veya ERP yaz\u0131l\u0131mlar\u0131nda kay\u0131tl\u0131d\u0131r. e-\u0130rsaliye m\u00fckellefleri numaralar\u0131 G\u0130B&#8217;in e-irsaliye portal\u0131nda veya kulland\u0131klar\u0131 \u00f6zel entegrat\u00f6r sistemlerinde sorgulayabilir. Al\u0131c\u0131 konumunda olanlar da kendilerine g\u00f6nderilen belgelerin numaras\u0131n\u0131 sistem \u00fczerinden kontrol edebilir.<\/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.turmob.org.tr\/mevzuat\/Pdf\/17298\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/mevzuat\/Pdf\/17298<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.asmmmo.org.tr\/userfiles\/others\/files\/Mvzt\/Gh\/24\/07-03-4760%20Say%C4%B1l%C4%B1%20%C3%96TV%20Kanununa%20Ekli%20%28I%29%20Say%C4%B1l%C4%B1%20Liste.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.asmmmo.org.tr\/userfiles\/others\/files\/Mvzt\/Gh\/24\/07-03-4760%20Say%C4%B1l%C4%B1%20%C3%96TV%20Kanununa%20Ekli%20%28I%29%20Say%C4%B1l%C4%B1%20Liste.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.gumruk.com.tr\/files\/4760_sayili_ozel_tuketim_vergisi_kanunu_iii_sayili_liste.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.gumruk.com.tr\/files\/4760_sayili_ozel_tuketim_vergisi_kanunu_iii_sayili_liste.htm<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/e-donusum\/eirsaliye\/sss\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/e-donusum\/eirsaliye\/sss<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u00dcr\u00fcn sevkiyatlar\u0131n\u0131n yasal olarak tamamlanmas\u0131 i\u00e7in irsaliye, sat\u0131\u015f i\u015flemlerinin&nbsp;resmiyet kazanmas\u0131 i\u00e7inse fatura d\u00fczenlenir. Bununla beraber i\u015f s\u00fcre\u00e7lerini h\u0131zland\u0131rmak amac\u0131yla bu iki belgeyi birle\u015ftiren bir \u00e7\u00f6z\u00fcm&nbsp;bulunur. \u0130rsaliyeli fatura, i\u015flemlerin muhasebele\u015ftirilmesi y\u00f6n\u00fcnden pratiklik sunar. Bu yaz\u0131da irsaliyeli faturan\u0131n ne oldu\u011funu, hukuki dayanaklar\u0131n\u0131, i\u015fletmelere sundu\u011fu avantajlar\u0131 ve e-d\u00f6n\u00fc\u015f\u00fcm s\u00fcreciyle ili\u015fkisini ele al\u0131yoruz. \u0130rsaliyeli Fatura Nedir? Sevk irsaliyesi ve &#8230;<\/p>\n","protected":false},"author":29,"featured_media":12242,"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-12206","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\/12206","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=12206"}],"version-history":[{"count":2,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12206\/revisions"}],"predecessor-version":[{"id":12243,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12206\/revisions\/12243"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/12242"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=12206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=12206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=12206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}