{"id":12260,"date":"2026-04-27T16:01:56","date_gmt":"2026-04-27T13:01:56","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=12260"},"modified":"2026-04-27T16:02:01","modified_gmt":"2026-04-27T13:02:01","slug":"freelancer-calisanlar-smm-nasil-keser","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/freelancer-calisanlar-smm-nasil-keser\/","title":{"rendered":"Freelancer \u00c7al\u0131\u015fanlar SMM Nas\u0131l Keser?"},"content":{"rendered":"\n<p>Freelance \u00e7al\u0131\u015fma modeli profesyonellerin kendi projelerini y\u00f6netmelerine olanak tan\u0131yarak \u00e7al\u0131\u015fanlara \u00f6zg\u00fcrl\u00fck sunar. Bununla birlikte&nbsp;elde edilen kazanc\u0131n vergilendirilmesi ve yasal bir zemine oturtulmas\u0131 sorumlulu\u011funu da beraberinde getirir. Vergi mevzuat\u0131na g\u00f6re ticari veya mesleki faaliyetleri sonucunda gelir elde eden her bireyin kazanc\u0131n\u0131 belgeleyerek vergi m\u00fckellefiyeti tesis etmesi zorunludur.&nbsp;Bu rehberde freelance \u00e7al\u0131\u015fanlar\u0131n makbuz kesme s\u00fcre\u00e7lerini, fatura d\u00fczenleme y\u00f6ntemlerini ve 2026 y\u0131l\u0131 g\u00fcncel vergi hesaplamalar\u0131n\u0131 detayl\u0131 olarak 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\/freelancer-calisanlar-smm-nasil-keser\/#Freelance_Calisma_Modeli_Nedir\" >Freelance \u00c7al\u0131\u015fma Modeli 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\/freelancer-calisanlar-smm-nasil-keser\/#Serbest_Meslek_Makbuzu_SMM_Nedir\" >Serbest Meslek Makbuzu (SMM) Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/freelancer-calisanlar-smm-nasil-keser\/#Serbest_Meslek_Makbuzu_ve_Fatura_Arasindaki_Fark_Nedir\" >Serbest Meslek Makbuzu ve Fatura Aras\u0131ndaki Fark 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\/freelancer-calisanlar-smm-nasil-keser\/#Freelance_Calisanlar_Nasil_Fatura_Keser\" >Freelance \u00c7al\u0131\u015fanlar Nas\u0131l Fatura Keser?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/freelancer-calisanlar-smm-nasil-keser\/#Sahis_Sirketi_Uzerinden_Fatura_Kesmek\" >\u015eah\u0131s \u015eirketi \u00dczerinden Fatura Kesmek<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/freelancer-calisanlar-smm-nasil-keser\/#Freelancerlar_Icin_Fatura_Kesme_Sureci\" >Freelancerlar \u0130\u00e7in Fatura Kesme S\u00fcreci<\/a><\/li><\/ul><\/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\/freelancer-calisanlar-smm-nasil-keser\/#Serbest_Meslek_Makbuzu_Nasil_Kesilir\" >Serbest Meslek Makbuzu Nas\u0131l Kesilir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/freelancer-calisanlar-smm-nasil-keser\/#Freelance_Serbest_Meslek_Makbuzu_Duzenleme_Adimlari\" >Freelance Serbest Meslek Makbuzu D\u00fczenleme Ad\u0131mlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/freelancer-calisanlar-smm-nasil-keser\/#Dijital_Donusum_e-SMM_ile_Surecleri_Kolaylastirmak\" >Dijital D\u00f6n\u00fc\u015f\u00fcm: e-SMM ile S\u00fcre\u00e7leri Kolayla\u015ft\u0131rmak<\/a><\/li><\/ul><\/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\/freelancer-calisanlar-smm-nasil-keser\/#Freelance_Vergi_Hesaplama_ve_Vergi_Oranlari_Nelerdir\" >Freelance Vergi Hesaplama ve Vergi Oranlar\u0131 Nelerdir?<\/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\/freelancer-calisanlar-smm-nasil-keser\/#Serbest_Meslek_Makbuzu_Kesenler_Hangi_Vergiyi_Oder\" >Serbest Meslek Makbuzu Kesenler Hangi Vergiyi \u00d6der?&nbsp;<\/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\/freelancer-calisanlar-smm-nasil-keser\/#Freelance_Calisanlar_Icin_Stopaj_ve_KDV_Hesaplamasi\" >Freelance \u00c7al\u0131\u015fanlar \u0130\u00e7in Stopaj ve KDV Hesaplamas\u0131<\/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\/freelancer-calisanlar-smm-nasil-keser\/#Mukellefle_Freelance_Calisma_Modelinizi_Surdurulebilir_Kilin\" >M\u00fckellef&#8217;le Freelance \u00c7al\u0131\u015fma Modelinizi S\u00fcrd\u00fcr\u00fclebilir K\u0131l\u0131n!<\/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\/freelancer-calisanlar-smm-nasil-keser\/#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\/freelancer-calisanlar-smm-nasil-keser\/#Sirket_Kurmadan_Freelance_Calisip_Makbuz_Kesebilir_miyim\" >\u015eirket Kurmadan Freelance \u00c7al\u0131\u015f\u0131p Makbuz Kesebilir miyim?<\/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\/freelancer-calisanlar-smm-nasil-keser\/#Serbest_Meslek_Makbuzunda_Stopaji_Kim_Oder\" >Serbest Meslek Makbuzunda Stopaj\u0131 Kim \u00d6der?<\/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\/freelancer-calisanlar-smm-nasil-keser\/#Stopaj_Ne_Zaman_Odenir\" >Stopaj Ne Zaman \u00d6denir?<\/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\/freelancer-calisanlar-smm-nasil-keser\/#Musterim_Vergi_Mukellefi_Degilse_Son_Kullanici_Makbuzu_Nasil_Keserim\" >M\u00fc\u015fterim Vergi M\u00fckellefi De\u011filse (Son Kullan\u0131c\u0131) Makbuzu Nas\u0131l Keserim?<\/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\/freelancer-calisanlar-smm-nasil-keser\/#Geriye_Donuk_Serbest_Meslek_Makbuzu_Kesilebilir_mi\" >Geriye D\u00f6n\u00fck Serbest Meslek Makbuzu Kesilebilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/mukellef.co\/blog\/freelancer-calisanlar-smm-nasil-keser\/#Avukat_Serbest_Meslek_Makbuzu_Muhasebe_Kaydi_ile_Digerleri_Farkli_midir\" >Avukat Serbest Meslek Makbuzu Muhasebe Kayd\u0131 ile Di\u011ferleri Farkl\u0131 m\u0131d\u0131r?<\/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\/freelancer-calisanlar-smm-nasil-keser\/#Ayni_Ayda_Hem_Fatura_Hem_SMM_Kesilebilir_mi\" >Ayn\u0131 Ayda Hem Fatura Hem SMM Kesilebilir 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\/freelancer-calisanlar-smm-nasil-keser\/#Yurt_Disindaki_Musterilere_Nasil_Makbuz_Kesilir\" >Yurt D\u0131\u015f\u0131ndaki M\u00fc\u015fterilere Nas\u0131l Makbuz Kesilir?<\/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\/freelancer-calisanlar-smm-nasil-keser\/#Freelance_Calisirken_Defter_Tutmak_Zorunlu_mu\" >Freelance \u00c7al\u0131\u015f\u0131rken Defter Tutmak Zorunlu mu?<\/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\/freelancer-calisanlar-smm-nasil-keser\/#Freelancerlar_Gecici_Vergi_Odemek_Zorunda_mi\" >Freelancerlar Ge\u00e7ici Vergi \u00d6demek Zorunda m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/mukellef.co\/blog\/freelancer-calisanlar-smm-nasil-keser\/#Serbest_Meslek_Kazanci_Gider_Gosterilebilir_mi\" >Serbest Meslek Kazanc\u0131 Gider G\u00f6sterilebilir mi?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/mukellef.co\/blog\/freelancer-calisanlar-smm-nasil-keser\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Freelance_Calisma_Modeli_Nedir\"><\/span>Freelance \u00c7al\u0131\u015fma Modeli Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Freelance \u00e7al\u0131\u015fma herhangi bir i\u015fverene ba\u011fl\u0131 olmayan ki\u015filerin uzmanl\u0131k alan\u0131na g\u00f6re hizmet sunmas\u0131d\u0131r. Bu modelde&nbsp;bireyler \u00e7al\u0131\u015fma saatlerini ve mek\u00e2nlar\u0131n\u0131 belirleme esnekli\u011fine sahiptir. \u00c7al\u0131\u015fanlar ayl\u0131k standart bir maa\u015f almak yerine becerilerini ve zamanlar\u0131n\u0131 kullanarak de\u011fi\u015fen oranlarda gelir elde eder.&nbsp;Yaz\u0131l\u0131m geli\u015ftirme, grafik tasar\u0131m\u0131, i\u00e7erik \u00fcretimi ve \u00e7eviri gibi uzmanl\u0131k gerektiren i\u015fler freelance \u00e7al\u0131\u015fma modelinin yayg\u0131n oldu\u011fu i\u015f kollar\u0131 aras\u0131nda say\u0131labilir.<\/p>\n\n\n\n<p>Freelance \u00e7al\u0131\u015fma modelinin avantajlar\u0131 aras\u0131nda esnek \u00e7al\u0131\u015fma saatleri, mek\u00e2ndan ba\u011f\u0131ms\u0131z olma ve proje se\u00e7me \u00f6zg\u00fcrl\u00fc\u011f\u00fc say\u0131labilir.&nbsp;Birden fazla m\u00fc\u015fteriye hizmet sunarak gelir kaynaklar\u0131n\u0131 \u00e7e\u015fitlendirmek m\u00fcmk\u00fcnd\u00fcr. Yurt i\u00e7i projelerin yan\u0131nda yurt d\u0131\u015f\u0131ndan i\u015f alma se\u00e7enekleri s\u00f6z konusu olabilir.<\/p>\n\n\n\n<p>Avantajlar\u0131n yan\u0131 s\u0131ra bu modelin baz\u0131 zorluklar\u0131 da bulunur.&nbsp;D\u00fczenli bir maa\u015f garantisi olmad\u0131\u011f\u0131ndan gelir dalgalanmalar\u0131 ya\u015fanabilir. Sosyal g\u00fcvence kapsam\u0131 s\u0131n\u0131rl\u0131d\u0131r, SGK primlerinin&nbsp;bireyin&nbsp;kendisi&nbsp;taraf\u0131ndan kar\u015f\u0131lanmas\u0131 gerekir. Ayr\u0131ca vergi beyan\u0131, muhasebe kay\u0131tlar\u0131 ve fatura\/makbuz d\u00fczenleme gibi idari i\u015flerin dikkatle y\u00f6netilmesine ihtiya\u00e7 duyulur.<\/p>\n\n\n\n<p>Gelir Vergisi Kanunu&#8217;nun 66. maddesine g\u00f6re freelance i\u015flerden gelir elde edenler serbest meslek erbab\u0131 olarak kabul edilir. Faaliyetin s\u00fcreklilik arz etmesi, ayn\u0131 i\u015fin farkl\u0131 m\u00fc\u015fterilere d\u00fczenli olarak sunulmas\u0131 ve mesleki bilgiye dayanmas\u0131 h\u00e2linde elde edilen gelir serbest meslek kazanc\u0131 olarak de\u011ferlendirilir. Bu durumda&nbsp;vergi m\u00fckellefiyeti do\u011far. Gelirlerin belgelendirilmesi ve vergilerinin \u00f6denmesi gerekir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Serbest_Meslek_Makbuzu_SMM_Nedir\"><\/span>Serbest Meslek Makbuzu (SMM) Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Serbest meslek erbab\u0131n\u0131n mesleki faaliyetlerine ili\u015fkin tahsilatlar\u0131n\u0131 belgeleyen evraka <a href=\"https:\/\/mukellef.co\/blog\/serbest-meslek-makbuzu-nedir-kimler-duzenler\/\" target=\"_blank\" rel=\"noopener noreferrer\">serbest meslek makbuzu<\/a>&nbsp;denir. Belge, ticari i\u015fletmelerin kesti\u011fi faturan\u0131n serbest meslek \u00e7al\u0131\u015fanlar\u0131ndaki kar\u015f\u0131l\u0131\u011f\u0131 olarak i\u015flev g\u00f6r\u00fcr. Verilen hizmetlerin kar\u015f\u0131l\u0131\u011f\u0131nda 213 say\u0131l\u0131 Vergi Usul Kanunu&#8217;nun 236. maddesi uyar\u0131nca makbuz d\u00fczenlenmesi zorunludur.<\/p>\n\n\n\n<p>Serbest \u00e7al\u0131\u015fanlar i\u00e7in&nbsp;hem yap\u0131lan hizmetin kan\u0131t\u0131 hem&nbsp;vergi dairesi nezdinde gelirin beyan edilmesini sa\u011flayan temel ara\u00e7 olarak kabul edilir. SMM&#8217;de bulunmas\u0131 gereken bilgiler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>D\u00fczenleme tarihi,<\/li>\n\n\n\n<li>Seri ve s\u0131ra numaras\u0131,<\/li>\n\n\n\n<li>Hizmeti verenin ad\u0131 ve soyad\u0131,<\/li>\n\n\n\n<li>Hizmet sa\u011flay\u0131c\u0131n\u0131n T.C. kimlik veya vergi numaras\u0131,<\/li>\n\n\n\n<li>Vergi dairesinin bilgileri,<\/li>\n\n\n\n<li>Hizmeti alan\u0131n ismi veya \u00fcnvan\u0131,<\/li>\n\n\n\n<li>Hizmeti alan\u0131n T.C. kimlik veya vergi numaras\u0131,<\/li>\n\n\n\n<li>Hizmetin tan\u0131m\u0131,<\/li>\n\n\n\n<li>Br\u00fct tutar,<\/li>\n\n\n\n<li>Stopaj tutar\u0131 (varsa),<\/li>\n\n\n\n<li>KDV oran\u0131,<\/li>\n\n\n\n<li>Net tahsil edilecek tutar.<\/li>\n<\/ul>\n\n\n\n<p>Serbest meslek makbuzlar\u0131 tahsilat esas\u0131na g\u00f6re d\u00fczenlenir. Yani hizmet bedeli tahsil edildi\u011fi anda veya tahsilat\u0131n ger\u00e7ekle\u015fti\u011fi g\u00fcn i\u00e7inde makbuz kesilmelidir. e-SMM sisteminde makbuzlar otomatik olarak s\u0131ra numaras\u0131 al\u0131r ve sistem taraf\u0131ndan kaydedilir.&nbsp;Hatal\u0131 veya yanl\u0131\u015f d\u00fczenlenen makbuzlar i\u00e7in portal \u00fczerinden iptal i\u015flemi yap\u0131labilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Serbest_Meslek_Makbuzu_ve_Fatura_Arasindaki_Fark_Nedir\"><\/span>Serbest Meslek Makbuzu ve Fatura Aras\u0131ndaki Fark Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Fatura ve serbest meslek makbuzu vergi hukuku a\u00e7\u0131s\u0131ndan farkl\u0131 stat\u00fclere sahip ki\u015filer taraf\u0131ndan kesilen iki farkl\u0131 evrakt\u0131r. Fatura ticari bir faaliyet sonucu mal veya hizmet sat\u0131\u015f\u0131 yapan i\u015fletmeler taraf\u0131ndan d\u00fczenlenir.&nbsp;Serbest meslek makbuzuysa serbest meslek faaliyeti y\u00fcr\u00fcten ki\u015filerce hizmet bedelinin kar\u015f\u0131l\u0131\u011f\u0131nda d\u00fczenlenir.&nbsp;Bir freelancer \u015firket kurdu\u011funda fatura, \u015fah\u0131s olarak \u00e7al\u0131\u015ft\u0131\u011f\u0131ndaysa SMM d\u00fczenler.<\/p>\n\n\n\n<p>\u0130ki belge t\u00fcr\u00fcn\u00fcn haz\u0131rlanma zaman\u0131 da farkl\u0131d\u0131r. Fatura i\u015flemin tamamlanmas\u0131n\u0131n ard\u0131ndan 7 i\u015f g\u00fcn\u00fc i\u00e7inde kesilmelidir. Tahakkuk esas\u0131na g\u00f6re de d\u00fczenlenebilir. Serbest meslek makbuzuysa tahsilat\u0131n yap\u0131ld\u0131\u011f\u0131 anda d\u00fczenlenmek zorundad\u0131r. Faturada stopaj bulunmazken vergi m\u00fckellefi olan bir i\u015fletmeye kesilen SMM&#8217;de br\u00fct tutar \u00fczerinden stopaj hesaplan\u0131r.&nbsp;<\/p>\n\n\n\n<p>Gider g\u00f6sterme imk\u00e2n\u0131 a\u00e7\u0131s\u0131ndan da iki belge t\u00fcr\u00fc aras\u0131nda \u00f6nemli farklar bulunur. \u015eah\u0131s \u015firketi \u00fczerinden fatura d\u00fczenleyen bir freelancer ticari kazan\u00e7 h\u00fck\u00fcmlerine tabi oldu\u011fu i\u00e7in i\u015fletme envanterine kay\u0131tl\u0131 ara\u00e7 giderlerinden personel harcamalar\u0131na kadar geni\u015f bir yelpazede maliyet y\u00f6netimi yapabilir.&nbsp;Serbest meslek makbuzundaysa gider kapsam\u0131 s\u0131n\u0131rl\u0131d\u0131r. Yine de mesleki faaliyetin idamesi i\u00e7in yap\u0131lan&nbsp;harcamalar gider olarak kaydedilebilir.<\/p>\n\n\n\n<p>Serbest meslek makbuzuyla fatura aras\u0131ndaki farklar\u0131 tablo \u00fczerinde g\u00f6rebilirsiniz:&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u00d6zellik<\/strong><\/td><td><strong>Serbest Meslek Makbuzu<\/strong><\/td><td><strong>Fatura<\/strong><\/td><\/tr><tr><td>Haz\u0131rlayan<\/td><td>Serbest meslek erbab\u0131<\/td><td>\u015eirketler<\/td><\/tr><tr><td>D\u00fczenlenme zaman\u0131<\/td><td>Tahsilat an\u0131nda<\/td><td>Tahakkuk esas\u0131na g\u00f6re<\/td><\/tr><tr><td>Stopaj<\/td><td>%20<\/td><td>Yok<\/td><\/tr><tr><td>Gider g\u00f6sterme imk\u00e2n\u0131<\/td><td>S\u0131n\u0131rl\u0131<\/td><td>Geni\u015f<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Freelance_Calisanlar_Nasil_Fatura_Keser\"><\/span>Freelance \u00c7al\u0131\u015fanlar Nas\u0131l Fatura Keser?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/freelance-calisanlar-icin-fatura-ve-vergi\/\">Freelance \u00e7al\u0131\u015fanlar\u0131n fatura kesebilmesi<\/a> i\u00e7in ticari stat\u00fcye sahip olmalar\u0131 gerekir. B\u00fcy\u00fcme hedefi olan freelancerlar \u015firket kurarak fatura kesebilir. Bu sayede\u00a0kurumsal m\u00fc\u015fterilerle \u00e7al\u0131\u015fma ihtimalini art\u0131rabilir. Gider g\u00f6stererek vergi matrah\u0131n\u0131 d\u00fc\u015f\u00fcrebilir, b\u00f6ylece \u00f6l\u00e7eklenebilir bir gelir modeli\u00a0kurabilir. Fakat beklenen faydan\u0131n sa\u011flanabilmesi i\u00e7in\u00a0d\u00fczenli mali takip yap\u0131lmas\u0131 gerekir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketi_Uzerinden_Fatura_Kesmek\"><\/span>\u015eah\u0131s \u015eirketi \u00dczerinden Fatura Kesmek<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/limited-sirket-nedir-nasil-kurulur\/\">Limited<\/a> ve <a href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-nedir-nasil-kurulur\/\">anonim \u015firket<\/a> gibi farkl\u0131 t\u00fcrlerde i\u015fletmelerin a\u00e7\u0131lma ihtimali bulunmakla beraber freelance \u00e7al\u0131\u015fanlar genellikle \u015fah\u0131s \u015firketi kurmay\u0131 tercih eder. Bu \u015firket t\u00fcr\u00fc d\u00fc\u015f\u00fck kurulum maliyeti ve h\u0131zl\u0131 tasfiye imk\u00e2n\u0131 sunar.\u00a0\u015eah\u0131s \u015firketi kuran serbest meslek erbab\u0131 kurumsal bir kimlik kazan\u0131r.<\/p>\n\n\n\n<p>\u015eah\u0131s \u015firketi kurma s\u00fcreci birka\u00e7 temel ad\u0131mdan olu\u015fur. \u00d6ncelikle\u00a0<a href=\"https:\/\/mukellef.co\/blog\/mersis-numarasi-nedir\/\">MERSIS<\/a> (Merkezi Sicil Kay\u0131t Sistemi) \u00fczerinden i\u015fletme tescil ba\u015fvurusu yap\u0131l\u0131r. \u0130\u015fletme \u00fcnvan\u0131, faaliyet konusu ve i\u015fyeri adresi belirlenir. MERSIS kayd\u0131 tamamland\u0131ktan sonra vergi dairesine ba\u015fvurularak vergi levhas\u0131 al\u0131n\u0131r ve faaliyet konusuna uygun vergi m\u00fckellefiyeti tesis edilir.\u00a0Son olarak i\u015f yeri a\u00e7ma ve \u00e7al\u0131\u015fma ruhsat\u0131 i\u00e7in belediyeye ba\u015fvuru yap\u0131l\u0131r.<\/p>\n\n\n\n<p>\u015eah\u0131s \u015firketi kurman\u0131n maliyeti \u015eubat 2026 itibar\u0131yla&nbsp;\u20ba9.500- \u20ba13.500 aras\u0131nda de\u011fi\u015fir. \u015eirketinizi <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noopener noreferrer\">M\u00fckellef<\/a>&nbsp;ile kurarsan\u0131z vek\u00e2let ve i\u015f yeri a\u00e7\u0131l\u0131\u015f \u00fccreti vermenize gerek olmad\u0131\u011f\u0131ndan&nbsp;\u00f6nemli miktarda&nbsp;tasarruf edebilirsiniz.&nbsp;<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-b66fc90d-3b02-45da-9951-e8458a98254b\">\n\t\t<span class=\"hs-cta-node hs-cta-b66fc90d-3b02-45da-9951-e8458a98254b\" id=\"b66fc90d-3b02-45da-9951-e8458a98254b\">\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\/b66fc90d-3b02-45da-9951-e8458a98254b\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-b66fc90d-3b02-45da-9951-e8458a98254b\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/b66fc90d-3b02-45da-9951-e8458a98254b.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, 'b66fc90d-3b02-45da-9951-e8458a98254b', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Freelancerlar_Icin_Fatura_Kesme_Sureci\"><\/span>Freelancerlar \u0130\u00e7in Fatura Kesme S\u00fcreci<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Fatura kesebilmek i\u00e7in vergi dairesine kay\u0131t olarak m\u00fckellefiyetin ba\u015flat\u0131lmas\u0131 gerekir. Daha sonra Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n (<a href=\"https:\/\/gib.gov.tr\/\" target=\"_blank\" rel=\"noopener\">G\u0130B<\/a>) e-Fatura sistemine \u00f6zel entegrat\u00f6rlerle veya do\u011frudan portal arac\u0131l\u0131\u011f\u0131yla ba\u015fvuru yap\u0131l\u0131r. Sisteme giri\u015fin tamamlanmas\u0131n\u0131n ard\u0131ndan \u015fablona uygun faturalar olu\u015fturulabilir.\u00a0\u015eah\u0131s \u015firketi kuran freelancerlar faaliyetleriyle ilgili olmak kayd\u0131yla bir\u00e7ok harcamay\u0131 gider olarak g\u00f6sterebilir.\u00a0Bu giderler belgelerle kay\u0131t alt\u0131na al\u0131nd\u0131\u011f\u0131nda \u00f6denecek gelir vergisinin azalmas\u0131na katk\u0131da bulunur.<\/p>\n\n\n\n<p>Faturada\u00a0al\u0131c\u0131n\u0131n bilgileri, hizmetin tan\u0131m\u0131, tutar\u0131, <a href=\"https:\/\/mukellef.co\/blog\/kdv-nedir-hesaplamasi-nasil-yapilir\/\">KDV<\/a> oran\u0131 ve toplam tutar belirtilmelidir. Haz\u0131rlanan e-fatura al\u0131c\u0131ya portal \u00fczerinden otomatik iletilir.\u00a0Al\u0131c\u0131 e-fatura m\u00fckellefi de\u011filse e-ar\u015fiv fatura d\u00fczenlenir ve PDF format\u0131nda g\u00f6nderilir.\u00a0D\u00fczenlenen t\u00fcm faturalar muhasebe kay\u0131tlar\u0131na i\u015flenir. Belirlenen s\u00fcrelerde KDV ve gelir vergisi beyannameleri verilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Serbest_Meslek_Makbuzu_Nasil_Kesilir\"><\/span>Serbest Meslek Makbuzu Nas\u0131l Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Freelancerlar ticari bir \u015firket (limited\/anonim) kurmadan, \u015fah\u0131s m\u00fckellefiyeti tesis ederek Serbest Meslek Makbuzu d\u00fczenleyebilir.&nbsp;Bu belge serbest \u00e7al\u0131\u015fanlar i\u00e7in&nbsp;gelir ispat\u0131 niteli\u011fi ta\u015f\u0131r. Kredi ba\u015fvurular\u0131nda veya ticari anla\u015fmalarda d\u00fczenli makbuz kayd\u0131n\u0131n sunulmas\u0131 gelirin s\u00fcrd\u00fcr\u00fclebilirli\u011fini g\u00f6sterir.&nbsp;Makbuzlar\u0131n do\u011fru \u015fekilde d\u00fczenlenmesi ileride do\u011fabilecek ticari ihtilaflar\u0131n da \u00f6n\u00fcne ge\u00e7ilmesine yard\u0131mc\u0131 olur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Freelance_Serbest_Meslek_Makbuzu_Duzenleme_Adimlari\"><\/span>Freelance Serbest Meslek Makbuzu D\u00fczenleme Ad\u0131mlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Freelance \u00e7al\u0131\u015fanlar serbest meslek makbuzu d\u00fczenlerken \u015fu ad\u0131mlar\u0131 takip edebilir:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130lk ad\u0131mda ikamet adresinin ba\u011fl\u0131 bulundu\u011fu vergi dairesine giderek\u00a0serbest meslek faaliyeti ba\u015flang\u0131\u00e7 bildiriminde bulunulur.\u00a0Bu bildirim m\u00fckellefiyet tesisini resm\u00ee olarak ba\u015flat\u0131r. B\u00f6ylece defter-beyan sistemine, serbest meslek kazan\u00e7 defterine ve e-SMM uygulamalar\u0131na ge\u00e7i\u015fin temeli at\u0131l\u0131r.<\/li>\n\n\n\n<li>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n web sitesinden e-SMM sistemine kay\u0131t olu\u015fturulur. 509 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fiyle\u00a0t\u00fcm serbest meslek erbaplar\u0131 i\u00e7in elektronik serbest meslek makbuzu (e-SMM) kullan\u0131m\u0131 zorunlu h\u00e2le getirilmi\u015ftir.\u00a0Yeni\u00a0ba\u015flayanlar\u0131n i\u015fe ba\u015flad\u0131klar\u0131 ay\u0131 izleyen\u00a0\u00fc\u00e7\u00fcnc\u00fc ay\u0131n sonuna kadar e-SMM uygulamas\u0131na ge\u00e7meleri \u015fart\u0131 bulunur.<\/li>\n\n\n\n<li>Sistemi kullanmaya ba\u015flad\u0131ktan sonra \u015fablonlara uygun e-SMM d\u00fczenlenebilir. Verilen her hizmetin kar\u015f\u0131l\u0131\u011f\u0131nda bu belge haz\u0131rlanmal\u0131d\u0131r.\u00a0Makbuzlar\u0131n s\u00fcresinde olu\u015fturulmamas\u0131, hi\u00e7 d\u00fczenlenmemesi veya hatal\u0131 d\u00fczenlenmesi durumunda usuls\u00fczl\u00fck cezalar\u0131 g\u00fcndeme gelir.<\/li>\n\n\n\n<li>Hizmeti alan ki\u015finin vergi m\u00fckellefi olmas\u0131 durumunda stopaj kesilir. B\u00f6ylece\u00a0gelir vergisi beyannamesinde bu oran\u00a0\u00f6denmi\u015f vergi olarak mahsup edilebilir.<\/li>\n\n\n\n<li>D\u00fczenlenen makbuz, serbest meslek kazan\u00e7 defterine kaydedilir ve y\u0131l sonunda gelir vergisi beyannamesiyle birlikte verilir.<\/li>\n<\/ul>\n\n\n\n<p>Makbuz kesme s\u0131kl\u0131\u011f\u0131 hizmet verme s\u00fcrelerine&nbsp;ba\u011fl\u0131d\u0131r. Her hizmet kar\u015f\u0131l\u0131\u011f\u0131nda ayr\u0131 makbuz kesilmesi zorunludur. \u00d6rne\u011fin bir m\u00fc\u015fteriye ayl\u0131k dan\u0131\u015fmanl\u0131k hizmeti veriliyorsa her ay i\u00e7in ayr\u0131 makbuz d\u00fczenlenir. Proje bazl\u0131 \u00e7al\u0131\u015fmalarda makbuz \u00f6deme tarihlerinde kesilir.<\/p>\n\n\n\n<p>e-SMM sisteminde&nbsp;makbuz adedi a\u00e7\u0131s\u0131ndan bir s\u0131n\u0131r yoktur. Ancak kazan\u00e7 y\u00f6n\u00fcnden belirli e\u015fiklerin a\u015f\u0131lmas\u0131 h\u00e2linde ek y\u00fck\u00fcml\u00fcl\u00fckler s\u00f6z konusu olur. Y\u0131ll\u0131k gelirin kanunla belirlenen tutarlar\u0131n \u00fczerine \u00e7\u0131kmas\u0131 durumunda vergi dilimi y\u00fckselir.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dijital_Donusum_e-SMM_ile_Surecleri_Kolaylastirmak\"><\/span>Dijital D\u00f6n\u00fc\u015f\u00fcm: e-SMM ile S\u00fcre\u00e7leri Kolayla\u015ft\u0131rmak<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>2020 y\u0131l\u0131nda ge\u00e7ilen e-SMM sistemiyle makbuz s\u00fcre\u00e7leri dijitalle\u015fti. K\u00e2\u011f\u0131t makbuzun t\u00fcm hukuki \u00f6zelliklerini ta\u015f\u0131yan e-SMM, s\u00fcre\u00e7leri \u00f6nemli \u00f6l\u00e7\u00fcde kolayla\u015ft\u0131r\u0131yor. Bu uygulaman\u0131n serbest \u00e7al\u0131\u015fanlar a\u00e7\u0131s\u0131ndan \u00f6ne \u00e7\u0131kan avantajlar\u0131 \u015f\u00f6yle s\u0131ralanabilir:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u0131zl\u0131 belge haz\u0131rlama,<\/li>\n\n\n\n<li>Belge g\u00f6nderme ve saklama masraflar\u0131ndan tasarruf,<\/li>\n\n\n\n<li>Manuel hata riskinin azalmas\u0131,<\/li>\n\n\n\n<li>Otomatik hesaplama ve kay\u0131t,<\/li>\n\n\n\n<li>Dijital ortamda ar\u015fivleme,<\/li>\n\n\n\n<li>Denetim s\u00fcre\u00e7lerinde kolayl\u0131k.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Freelance_Vergi_Hesaplama_ve_Vergi_Oranlari_Nelerdir\"><\/span>Freelance Vergi Hesaplama ve Vergi Oranlar\u0131 Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Freelance \u00e7al\u0131\u015fanlar elde ettikleri serbest meslek kazanc\u0131 \u00fczerinden gelir vergisi beyan eder. Vergi y\u00fck\u00fcml\u00fcl\u00fckleri kazanc\u0131n tutar\u0131na g\u00f6re de\u011fi\u015fir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Serbest_Meslek_Makbuzu_Kesenler_Hangi_Vergiyi_Oder\"><\/span>Serbest Meslek Makbuzu Kesenler Hangi Vergiyi \u00d6der?&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Gelir Vergisi Kanunu&#8217;na g\u00f6re serbest meslek kazanc\u0131 elde edenler, bu kazan\u00e7 \u00fczerinden gelir vergisi \u00f6demekle m\u00fckelleftir.&nbsp;Ayr\u0131ca y\u0131l i\u00e7inde elde edilen gelirler \u00fczerinden ge\u00e7ici vergi hesaplan\u0131r. Ge\u00e7ici vergiler \u00fc\u00e7 ayl\u0131k d\u00f6nemler h\u00e2linde beyan edilip \u00f6denir.<\/p>\n\n\n\n<p>Y\u0131l sonunda elde edilen toplam serbest meslek kazanc\u0131 (gelirler-giderler) y\u0131ll\u0131k gelir vergisi beyannamesinde beyan edilir ve artan oranl\u0131 tarife uygulan\u0131r.&nbsp;<\/p>\n\n\n\n<p>31 Aral\u0131k 2025 tarihli Resm\u00ee Gazete&#8217;de yay\u0131mlanan d\u00fczenlemeye g\u00f6re 2026 y\u0131l\u0131 i\u00e7in gelir vergisi tarifesi tablodaki gibidir:&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Gelir Aral\u0131\u011f\u0131<\/strong><\/td><td><strong>Vergi Oran\u0131<\/strong><\/td><\/tr><tr><td>\u20ba190.000&#8217;e kadar<\/td><td>%15<\/td><\/tr><tr><td>\u20ba400.000&#8217;e kadar (\u20ba190.000&#8217;si i\u00e7in \u20ba28.500. Fazlas\u0131 i\u00e7in vergi oran\u0131 ge\u00e7erli.)<\/td><td>%20<\/td><\/tr><tr><td>\u20ba1.000.000&#8217;e kadar (\u20ba400.000&#8217;si i\u00e7in \u20ba70.500. \u00dczerinde vergi oran\u0131 ge\u00e7erli.)<\/td><td>%27<\/td><\/tr><tr><td>\u20ba5.300.000&#8217;e kadar (\u20ba1.000.000&#8217;si i\u00e7in \u20ba232.500. Fazlas\u0131 i\u00e7in vergi oran\u0131 ge\u00e7erli.)<\/td><td>%35<\/td><\/tr><tr><td><p>\u20ba5.300.000&#8217;in \u00fczeri (\u20ba5.300.000&#8217;si i\u00e7in \u20ba1.737.500. \u00dczerinde vergi oran\u0131 ge\u00e7erli.)<\/p><\/td><td>%40<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Freelance_Calisanlar_Icin_Stopaj_ve_KDV_Hesaplamasi\"><\/span>Freelance \u00c7al\u0131\u015fanlar \u0130\u00e7in Stopaj ve KDV Hesaplamas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Serbest meslek makbuzu d\u00fczenlendi\u011finde hizmeti alan kurum taraf\u0131ndan makbuz tutar\u0131 \u00fczerinden gelir vergisi stopaj\u0131 kesilir.&nbsp;Gelir Vergisi Kanunu&#8217;nun m\u00fckerrer 67. ve 94. maddelerine g\u00f6re stopaj oran\u0131 %20&#8217;dir. Stopaj makbuzdaki br\u00fct tutardan kesildikten sonra kalan net tutar freelancera \u00f6denir.&nbsp;Kesilen stopaj tutar\u0131ysa hizmeti alan kurum taraf\u0131ndan muhtasar beyannameyle belgelendirilir.<\/p>\n\n\n\n<p>Hizmeti alan taraf vergi m\u00fckellefi de\u011filse stopaj uygulanmaz. Ancak freelancer bu geliri y\u0131ll\u0131k gelir vergisi beyannamesinde belirtmekle y\u00fck\u00fcml\u00fcd\u00fcr.&nbsp;<\/p>\n\n\n\n<p>3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu&#8217;nun 1. maddesine g\u00f6re hizmet ifalar\u0131 KDV kapsam\u0131na girer. Serbest meslek faaliyetlerinde kural olarak %20 KDV uygulan\u0131r. Ancak baz\u0131 istisnalar s\u00f6z konusudur. \u00d6rne\u011fin ihracat kapsam\u0131ndaki hizmetlerde KDV %0 oran\u0131nda uygulan\u0131r. Ayr\u0131ca&nbsp;telif kazan\u00e7lar\u0131nda KDV, hizmeti alan taraf\u0131ndan \u00f6denir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellefle_Freelance_Calisma_Modelinizi_Surdurulebilir_Kilin\"><\/span>M\u00fckellef&#8217;le Freelance \u00c7al\u0131\u015fma Modelinizi S\u00fcrd\u00fcr\u00fclebilir K\u0131l\u0131n!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Freelance \u00e7al\u0131\u015f\u0131rken vergi beyanlar\u0131, makbuz d\u00fczenleme i\u015flemleri ve di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fckler karma\u015f\u0131k gelebilir. <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a> olarak serbest \u00e7al\u0131\u015fanlar\u0131n mali s\u00fcre\u00e7lerini dijital ortamda y\u00f6netebilmesi i\u00e7in kapsaml\u0131 \u00e7\u00f6z\u00fcmler sunuyoruz. B\u00fct\u00fcn muhasebe s\u00fcre\u00e7lerinizi tek platformdan y\u00f6netebilir, uzman mali m\u00fc\u015favirlerden destek alarak g\u00fcncel mevzuata uygun i\u015flemler yapabilirsiniz. B\u00f6ylece zaman\u0131n\u0131z\u0131 freelance i\u015finizi b\u00fcy\u00fctmek i\u00e7in kullanabilirsiniz. \u015eimdi <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef&#8217;e kaydolun<\/a>, sizi arayal\u0131m!<\/p>\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>Freelancer \u00e7al\u0131\u015fanlar\u0131n SMM hakk\u0131nda en \u00e7ok merak etti\u011fi sorular\u0131n yan\u0131tlar\u0131n\u0131 bu b\u00f6l\u00fcmde bulabilirsiniz.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1777288785087\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Sirket_Kurmadan_Freelance_Calisip_Makbuz_Kesebilir_miyim\"><\/span>\u015eirket Kurmadan Freelance \u00c7al\u0131\u015f\u0131p Makbuz Kesebilir miyim?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Anonim veya limited \u015firket kurmadan\u00a0serbest meslek makbuzu kesebilirsiniz. Bunun i\u00e7in vergi dairesine ba\u015fvurarak serbest meslek faaliyeti ba\u015flatman\u0131z ve serbest meslek kazan\u00e7 defteri a\u00e7t\u0131rman\u0131z yeterlidir. Kay\u0131t i\u015flemlerinin ard\u0131ndan belgelerinizi Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131&#8217;n\u0131n e-SMM sistemiyle haz\u0131rlayabilirsiniz.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1777288803561\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Serbest_Meslek_Makbuzunda_Stopaji_Kim_Oder\"><\/span>Serbest Meslek Makbuzunda Stopaj\u0131 Kim \u00d6der?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Hizmeti alan m\u00fc\u015fteri, freelancer ad\u0131na stopaj\u0131 vergi dairesine yat\u0131r\u0131r. Y\u0131ll\u0131k gelir vergisi beyannamesinde kesilen stopajlar mahsup edilir. Hizmeti alan vergi m\u00fckellefi de\u011filse stopaj kesilmez.\u00a0Bu durumda br\u00fct tutar \u00fczerinden makbuz kesilir. Her h\u00e2l\u00fck\u00e2rda gelirin tamam\u0131 y\u0131l sonunda gelir vergisi beyannamesinde\u00a0g\u00f6sterilmelidir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1777288821077\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Stopaj_Ne_Zaman_Odenir\"><\/span>Stopaj Ne Zaman \u00d6denir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Serbest meslek makbuzundan kesilen stopaj, \u00f6demenin yap\u0131ld\u0131\u011f\u0131 ay\u0131 takip eden ay\u0131n 26&#8217;s\u0131na kadar muhtasar beyannameyle beyan edilir ve \u00f6denir. \u00d6rne\u011fin ocak ay\u0131nda kesilen stopajlar en ge\u00e7 26 \u015eubat&#8217;a kadar \u00f6denmelidir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1777288834294\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Musterim_Vergi_Mukellefi_Degilse_Son_Kullanici_Makbuzu_Nasil_Keserim\"><\/span>M\u00fc\u015fterim Vergi M\u00fckellefi De\u011filse (Son Kullan\u0131c\u0131) Makbuzu Nas\u0131l Keserim?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>M\u00fc\u015fteriniz vergi m\u00fckellefi de\u011filse yine\u00a0standart \u015fekilde e-Serbest Meslek Makbuzu d\u00fczenlemeniz gerekir. Vergi Usul Kanunu&#8217;na g\u00f6re serbest meslek kazanc\u0131 olu\u015fan her durumda makbuz kesilmesi \u015fartt\u0131r.\u00a0Stopaj sadece kurumlar ve i\u015fletmeler taraf\u0131ndan kesildi\u011finden ger\u00e7ek ki\u015filere verilen hizmetlerde stopaj olmaz. Makbuz br\u00fct tutar \u00fczerinden d\u00fczenlenir ve tamam\u0131 m\u00fc\u015fteri taraf\u0131ndan \u00f6denir.<br \/>Bu kazanc\u0131n\u0131z\u0131 gelir vergisi beyannamesinde beyan etmeniz zorunludur. Stopaj kesilmemesi vergi \u00f6demeyece\u011finiz anlam\u0131na gelmez, sadece kaynakta kesinti yap\u0131lmad\u0131\u011f\u0131 anlam\u0131na gelir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1777288865078\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Geriye_Donuk_Serbest_Meslek_Makbuzu_Kesilebilir_mi\"><\/span>Geriye D\u00f6n\u00fck Serbest Meslek Makbuzu Kesilebilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>SMM tahsilat esas\u0131na ba\u011fl\u0131 oldu\u011fu i\u00e7in paran\u0131n al\u0131nd\u0131\u011f\u0131 tarihte kesilmelidir. Geriye d\u00f6n\u00fck kesimlerde usuls\u00fczl\u00fck cezas\u0131 riski bulunur.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1777288881363\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Avukat_Serbest_Meslek_Makbuzu_Muhasebe_Kaydi_ile_Digerleri_Farkli_midir\"><\/span>Avukat Serbest Meslek Makbuzu Muhasebe Kayd\u0131 ile Di\u011ferleri Farkl\u0131 m\u0131d\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Muhasebe kay\u0131tlar\u0131nda t\u00fcm serbest meslek erbab\u0131 i\u00e7in gelir kay\u0131tlar\u0131 &#8220;serbest meslek kazanc\u0131&#8221; hesab\u0131na, gider kay\u0131tlar\u0131ysa ilgili gider hesaplar\u0131na yaz\u0131l\u0131r.\u00a0Avukatlar i\u00e7in vekalet \u00fccretlerinde \u00f6zel stopaj ve KDV tevkifat\u0131 kurallar\u0131 i\u015fleyebilir ancak temel muhasebe prensipleri ayn\u0131d\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1777288902110\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Ayni_Ayda_Hem_Fatura_Hem_SMM_Kesilebilir_mi\"><\/span>Ayn\u0131 Ayda Hem Fatura Hem SMM Kesilebilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Karma faaliyette bulunan bir freelancer ayn\u0131 ay i\u00e7inde hem \u015fah\u0131s \u015firketi faaliyeti kapsam\u0131nda fatura kesebilir hem serbest meslek i\u015flemi sonucunda SMM d\u00fczenleyebilir. \u00d6rne\u011fin bilgisayar m\u00fchendisi olan freelancer bir \u015firkete yaz\u0131l\u0131m dan\u0131\u015fmanl\u0131\u011f\u0131 veriyorsa bu i\u015f i\u00e7in SMM d\u00fczenler. Ayn\u0131 m\u00fchendis donan\u0131m sat\u0131\u015f\u0131 da yapmas\u0131 h\u00e2linde bu sat\u0131\u015flar i\u00e7in fatura keser. B\u00fct\u00fcn kay\u0131tlar defter-beyan sistemi \u00fczerinden tek portaldan y\u00f6netilebilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1777288930994\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Yurt_Disindaki_Musterilere_Nasil_Makbuz_Kesilir\"><\/span>Yurt D\u0131\u015f\u0131ndaki M\u00fc\u015fterilere Nas\u0131l Makbuz Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fterilere serbest meslek makbuzu d\u00fczenlerken baz\u0131 \u00f6zel kurallar uygulan\u0131r. Hizmetten sadece yurt d\u0131\u015f\u0131nda faydalan\u0131lmas\u0131 durumunda i\u015flem, hizmet ihrac\u0131 say\u0131l\u0131r.\u00a0Yap\u0131lan i\u015fin hizmet ihracat\u0131 \u015fartlar\u0131n\u0131 sa\u011flamas\u0131 h\u00e2linde KDV istisnas\u0131 uygulan\u0131r.\u00a0Stopaj a\u00e7\u0131s\u0131ndan durum farkl\u0131d\u0131r. \u00c7\u00fcnk\u00fc bu uygulamadan yararlanabilmek i\u00e7in\u00a0hizmeti alan taraf\u0131n T\u00fcrkiye&#8217;de vergi m\u00fckellefi olmas\u0131 gerekir. Ayr\u0131ca hizmet bedeli d\u00f6viz olarak tahsil edilebilir. Bu durumda kur farklar\u0131 da gelir olarak de\u011ferlendirilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1777288961778\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Freelance_Calisirken_Defter_Tutmak_Zorunlu_mu\"><\/span>Freelance \u00c7al\u0131\u015f\u0131rken Defter Tutmak Zorunlu mu?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Freelance \u00e7al\u0131\u015fanlar serbest meslek kazan\u00e7 defterini defter-beyan sistemi \u00fczerinden elektronik ortamda tutar.\u00a0Bu deftere t\u00fcm gelirler ve i\u015fle ilgili t\u00fcm giderler tarih s\u0131ras\u0131na g\u00f6re kaydedilir. Beyannamelerin d\u00fczenli bir \u015fekilde haz\u0131rlanmas\u0131 mali disiplinin sa\u011flanmas\u0131na katk\u0131da bulunur.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1777288977377\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Freelancerlar_Gecici_Vergi_Odemek_Zorunda_mi\"><\/span>Freelancerlar Ge\u00e7ici Vergi \u00d6demek Zorunda m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Serbest meslek kazanc\u0131 elde eden freelancerlar ge\u00e7ici vergi m\u00fckellefidir.\u00a0\u00dc\u00e7 ayl\u0131k d\u00f6nemlerde elde edilen net kazan\u00e7 hesaplan\u0131r. Bu tutar \u00fczerinden %15 oran\u0131nda ge\u00e7ici vergi uygulan\u0131r. \u00d6nceki ge\u00e7ici vergi d\u00f6nemlerinde \u00f6denmi\u015f vergiler mahsup edilerek kalan tutar \u00f6denir.\u00a0Y\u0131l i\u00e7inde \u00f6denen ge\u00e7ici vergiler takip eden y\u0131l\u0131n mart ay\u0131nda verilen y\u0131ll\u0131k gelir vergisi beyannamesiyle mahsup edilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1777288995528\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Serbest_Meslek_Kazanci_Gider_Gosterilebilir_mi\"><\/span>Serbest Meslek Kazanc\u0131 Gider G\u00f6sterilebilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Serbest meslek kazanc\u0131 elde eden freelancerlar mesleki faaliyetleriyle do\u011frudan ilgili olmas\u0131 kayd\u0131yla gider g\u00f6sterebilir.\u00a0Giderlerin defter-beyan sistemine kaydedilmesi ve belgelenmesi gerekir. Bu y\u00f6ntem vergi matrah\u0131n\u0131 azaltarak daha d\u00fc\u015f\u00fck miktarda vergi \u00f6deme imk\u00e2n\u0131 tan\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:\/\/mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf<\/a><\/li>\n\n\n\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.resmigazete.gov.tr\/eskiler\/2025\/12\/20251231M5-30.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251231M5-30.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=3065&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=3065&amp;MevzuatTur=1&amp;MevzuatTertip=5<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Freelance \u00e7al\u0131\u015fma modeli profesyonellerin kendi projelerini y\u00f6netmelerine olanak tan\u0131yarak \u00e7al\u0131\u015fanlara \u00f6zg\u00fcrl\u00fck sunar. Bununla birlikte&nbsp;elde edilen kazanc\u0131n vergilendirilmesi ve yasal bir zemine oturtulmas\u0131 sorumlulu\u011funu da beraberinde getirir. Vergi mevzuat\u0131na g\u00f6re ticari veya mesleki faaliyetleri sonucunda gelir elde eden her bireyin kazanc\u0131n\u0131 belgeleyerek vergi m\u00fckellefiyeti tesis etmesi zorunludur.&nbsp;Bu rehberde freelance \u00e7al\u0131\u015fanlar\u0131n makbuz kesme s\u00fcre\u00e7lerini, fatura d\u00fczenleme y\u00f6ntemlerini &#8230;<\/p>\n","protected":false},"author":29,"featured_media":12267,"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-12260","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\/12260","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=12260"}],"version-history":[{"count":3,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12260\/revisions"}],"predecessor-version":[{"id":12268,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12260\/revisions\/12268"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/12267"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=12260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=12260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=12260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}