{"id":12518,"date":"2026-11-05T17:10:42","date_gmt":"2026-11-05T14:10:42","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=12518"},"modified":"2026-11-05T17:10:42","modified_gmt":"2026-11-05T14:10:42","slug":"internetten-satis-gib-bildirimi","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/internetten-satis-gib-bildirimi\/","title":{"rendered":"\u0130nternetten Sat\u0131\u015f Yapanlar Dikkat: \u0130lan ve Sosyal Medya Sat\u0131\u015flar\u0131 G\u0130B&#8217;e Bildiriliyor"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0130nternetten sat\u0131\u015f yapmak art\u0131k G\u0130B&#8217;in g\u00f6z\u00fcnden uzak de\u011fil. Instagram&#8217;dan elbise sat\u0131yor, bir ilan sitesinde evinizi kiraya veriyor ya da pazaryerinde \u00fcr\u00fcn listeliyorsan\u0131z, kulland\u0131\u011f\u0131n\u0131z platform sizinle ilgili bilgileri her ay vergi idaresine iletiyor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu d\u00fczenleme yeni de\u011fil, yeniden kuruldu. \u0130lk kural 31 May\u0131s 2022&#8217;de 538 S\u0131ra No.lu Tebli\u011f ile geldi. Dan\u0131\u015ftay&#8217;\u0131n iptal karar\u0131n\u0131n ard\u0131ndan 595 S\u0131ra No.lu Tebli\u011f, ilan siteleri ve sosyal medya i\u00e7in bildirimi daha net ve uygulanabilir bir \u00e7er\u00e7eveye ta\u015f\u0131d\u0131. \u0130nternetten sat\u0131\u015f G\u0130B bildirimi hakk\u0131nda de\u011fi\u015fiklik yay\u0131m tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girdi. Bu i\u00e7eri\u011fimizde kimin, neyi, ne zaman bildirece\u011fini ve sizin bu durumda ne yapman\u0131z gerekti\u011fini ad\u0131m ad\u0131m bulacaks\u0131n\u0131z.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 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' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/internetten-satis-gib-bildirimi\/#595_Sira_Nolu_Teblig_ile_Ne_Degisti\" >595 S\u0131ra No.lu Tebli\u011f ile Ne De\u011fi\u015fti?<\/a><\/li><\/ul><\/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\/internetten-satis-gib-bildirimi\/#Internetten_Satis_Yapanlarin_Bilgileri_GIBe_Nasil_Bildiriliyor\" >\u0130nternetten Sat\u0131\u015f Yapanlar\u0131n Bilgileri G\u0130B&#8217;e Nas\u0131l Bildiriliyor?<\/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\/internetten-satis-gib-bildirimi\/#Hangi_Platformlar_GIBe_Bildirim_Yapacak\" >Hangi Platformlar G\u0130B&#8217;e Bildirim Yapacak?<\/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\/internetten-satis-gib-bildirimi\/#Platformlar_GIBe_Hangi_Bilgileri_Bildirecek\" >Platformlar G\u0130B&#8217;e Hangi Bilgileri Bildirecek?<\/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\/internetten-satis-gib-bildirimi\/#Pazaryeri_Ilan_Sitesi_ve_Sosyal_Medya_GIB_Bildirimleri_Arasindaki_Fark\" >Pazaryeri, \u0130lan Sitesi ve Sosyal Medya G\u0130B Bildirimleri Aras\u0131ndaki Fark<\/a><\/li><\/ul><\/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\/internetten-satis-gib-bildirimi\/#Kural_Neden_Degisti_Danistay_Karari_ve_595_Sayili_Teblig\" >Kural Neden De\u011fi\u015fti? Dan\u0131\u015ftay Karar\u0131 ve 595 Say\u0131l\u0131 Tebli\u011f<\/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\/internetten-satis-gib-bildirimi\/#Orneklerle_Internetten_Satis_Yapanlar_Icin_Pratikte_Ne_Degisiyor\" >\u00d6rneklerle: \u0130nternetten Sat\u0131\u015f Yapanlar \u0130\u00e7in Pratikte Ne De\u011fi\u015fiyor?<\/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\/internetten-satis-gib-bildirimi\/#Bireysel_Olarak_Internetten_Satis_Yapmak_Ne_Zaman_Vergiye_Tabi_Olur\" >Bireysel Olarak \u0130nternetten Sat\u0131\u015f Yapmak Ne Zaman Vergiye Tabi Olur?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/internetten-satis-gib-bildirimi\/#Sirket_Kurmadan_Internetten_Satis_Mumkun_mu\" >\u015eirket Kurmadan \u0130nternetten Sat\u0131\u015f M\u00fcmk\u00fcn m\u00fc?<\/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\/internetten-satis-gib-bildirimi\/#Internetten_Satis_Yapanlar_Ne_Yapmali\" >\u0130nternetten Sat\u0131\u015f Yapanlar Ne Yapmal\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/internetten-satis-gib-bildirimi\/#Internetten_Satislarinizi_Mukellef_ile_Yasal_Zemine_Tasiyin\" >\u0130nternetten Sat\u0131\u015flar\u0131n\u0131z\u0131 M\u00fckellef ile Yasal Zemine Ta\u015f\u0131y\u0131n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/internetten-satis-gib-bildirimi\/#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-13\" href=\"https:\/\/mukellef.co\/blog\/internetten-satis-gib-bildirimi\/#Internetten_satis_yapanlar_GIBe_bildiriliyor_mu\" >\u0130nternetten sat\u0131\u015f yapanlar G\u0130B&#8217;e bildiriliyor mu?<\/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\/internetten-satis-gib-bildirimi\/#Bildirimi_ben_mi_yapacagim\" >Bildirimi ben mi yapaca\u011f\u0131m?<\/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\/internetten-satis-gib-bildirimi\/#Evdeki_eski_esyami_ilan_sitesinden_sattim_Vergi_odemem_gerekir_mi\" >Evdeki eski e\u015fyam\u0131 ilan sitesinden satt\u0131m. Vergi \u00f6demem gerekir mi?<\/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\/internetten-satis-gib-bildirimi\/#Instagramdan_satis_yapmak_yasal_mi\" >Instagram&#8217;dan sat\u0131\u015f yapmak yasal m\u0131?<\/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\/internetten-satis-gib-bildirimi\/#Sosyal_medya_platformlari_satis_tutarlarimi_da_bildirecek_mi\" >Sosyal medya platformlar\u0131 sat\u0131\u015f tutarlar\u0131m\u0131 da bildirecek 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\/internetten-satis-gib-bildirimi\/#Sirketim_varsa_endiselenmeli_miyim\" >\u015eirketim varsa endi\u015felenmeli miyim?<\/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\/internetten-satis-gib-bildirimi\/#Platformlar_bildirimi_ne_zaman_yapiyor\" >Platformlar bildirimi ne zaman yap\u0131yor?<\/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\/internetten-satis-gib-bildirimi\/#Kaynaklar\" >Kaynaklar<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"595_Sira_Nolu_Teblig_ile_Ne_Degisti\"><\/span><strong>595 S\u0131ra No.lu Tebli\u011f ile Ne De\u011fi\u015fti?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/09\/20260905-26.htm\" target=\"_blank\" rel=\"noreferrer noopener\">595 S\u0131ra No.lu VUK Genel Tebli\u011fi<\/a>, 5 Eyl\u00fcl 2026 tarihli ve 33361 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mland\u0131 ve ayn\u0131 g\u00fcn y\u00fcr\u00fcrl\u00fc\u011fe girdi. Tebli\u011f, 31 May\u0131s 2022 tarihli ve 31852 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan 538 S\u0131ra No.lu Tebli\u011f&#8217;de \u015fu de\u011fi\u015fiklikleri yapt\u0131:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Yer ve sosyal a\u011f sa\u011flay\u0131c\u0131lar ayr\u0131 f\u0131kraya al\u0131nd\u0131.<\/strong> \u0130lan siteleri ile sosyal medya platformlar\u0131n\u0131n y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, pazaryerlerinden ba\u011f\u0131ms\u0131z olarak d\u00fczenlendi.<\/li>\n\n\n\n<li><strong>&#8220;\u0130\u015fyeri adresi&#8221; kald\u0131r\u0131ld\u0131.<\/strong> Yerine &#8220;m\u00fckellefiyet tespitine ili\u015fkin bilgiler&#8221; ifadesi geldi. Ama\u00e7, ilan verenin vergi kayd\u0131 olup olmad\u0131\u011f\u0131n\u0131 do\u011frudan g\u00f6rmek.<\/li>\n\n\n\n<li><strong>Belirsiz &#8220;di\u011fer bilgiler&#8221; ifadesi \u00e7\u0131kar\u0131ld\u0131.<\/strong> Platformlardan art\u0131k a\u00e7\u0131k\u00e7a &#8220;ilan bilgileri&#8221; isteniyor.<\/li>\n\n\n\n<li><strong>Platformlar\u0131n do\u011fruluk sorumlulu\u011fu kald\u0131r\u0131ld\u0131.<\/strong> Sa\u011flay\u0131c\u0131lar\u0131n, bildirdikleri bilgilerin do\u011frulu\u011fundan sorumlu tutuldu\u011fu f\u0131kra y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131ld\u0131.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>\u00d6nemli:<\/em><\/strong> <em>Bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc sat\u0131c\u0131ya de\u011fil platforma aittir. Ancak ilan verenler, platformun G\u0130B&#8217;e bildirmesi gereken bilgileri platforma vermek zorundad\u0131r.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Internetten_Satis_Yapanlarin_Bilgileri_GIBe_Nasil_Bildiriliyor\"><\/span><strong>\u0130nternetten Sat\u0131\u015f Yapanlar\u0131n Bilgileri G\u0130B&#8217;e Nas\u0131l Bildiriliyor?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130nternetten sat\u0131\u015f yapanlar\u0131n bilgileri, ilan\u0131n yay\u0131mland\u0131\u011f\u0131 platform taraf\u0131ndan <strong>ayl\u0131k olarak<\/strong> G\u0130B&#8217;e bildirilir. Platform; ilan\u0131n linkini, ilan verenin kimlik ve vergi numaras\u0131n\u0131 ve ilan bilgilerini G\u0130B&#8217;in sistemine g\u00f6nderir. Bir aya ait bilgiler, takip eden ay\u0131n son g\u00fcn\u00fc saat 23.59&#8217;a kadar iletilir. Sat\u0131c\u0131n\u0131n ayr\u0131ca bir bildirim yapmas\u0131 gerekmez.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu sistemin yasal dayana\u011f\u0131 213 say\u0131l\u0131 Vergi Usul Kanunu&#8217;nun (VUK) m\u00fckerrer 257. maddesidir. Kanun, Hazine ve Maliye Bakanl\u0131\u011f\u0131&#8217;na elektronik ortamda ticari faaliyete arac\u0131l\u0131k eden sa\u011flay\u0131c\u0131lara bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirme yetkisi veriyor. Kanunun g\u00fcncel h\u00e2li arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131n yan\u0131nda eri\u015fim, i\u00e7erik, yer ve sosyal a\u011f sa\u011flay\u0131c\u0131lar\u0131 da say\u0131yor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hangi_Platformlar_GIBe_Bildirim_Yapacak\"><\/span><strong>Hangi Platformlar G\u0130B&#8217;e Bildirim Yapacak?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u0131m, sat\u0131m veya kiralama ilan\u0131 yay\u0131mlanmas\u0131na imk\u00e2n sa\u011flayan \u00fc\u00e7 t\u00fcr platform her ay G\u0130B&#8217;e bildirim yapar: pazaryerleri (arac\u0131 hizmet sa\u011flay\u0131c\u0131lar), ilan siteleri (yer sa\u011flay\u0131c\u0131lar) ve sosyal medya platformlar\u0131 (sosyal a\u011f sa\u011flay\u0131c\u0131lar).<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Platform t\u00fcr\u00fc<\/th><th>Mevzuattaki ad\u0131<\/th><th>G\u00fcnl\u00fck hayattan \u00f6rnek<\/th><th>Tebli\u011fdeki yeri<\/th><\/tr><\/thead><tbody><tr><td>Pazaryerleri<\/td><td>Arac\u0131 hizmet sa\u011flay\u0131c\u0131<\/td><td>E-ticaret pazaryerleri<\/td><td>538, m. 4\/1<\/td><\/tr><tr><td>\u0130lan siteleri<\/td><td>Yer sa\u011flay\u0131c\u0131<\/td><td>Emlak, vas\u0131ta ve ikinci el ilan siteleri<\/td><td>538, m. 4\/2 (595 ile eklendi)<\/td><\/tr><tr><td>Sosyal medya<\/td><td>Sosyal a\u011f sa\u011flay\u0131c\u0131<\/td><td>Instagram, Facebook, TikTok, X<\/td><td>538, m. 4\/2 (595 ile eklendi)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Dikkat:<\/em><\/strong> <em>Sosyal medya ve ilan siteleri 2022&#8217;den beri kapsamdayd\u0131. 595 S\u0131ra No.lu Tebli\u011f bu platformlar\u0131 yeni kapsama almad\u0131; y\u00fck\u00fcml\u00fcl\u00fcklerini Dan\u0131\u015ftay karar\u0131na uygun h\u00e2le getirip ayr\u0131 bir f\u0131krada netle\u015ftirdi.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kanunun g\u00fcncel metni eri\u015fim ve i\u00e7erik sa\u011flay\u0131c\u0131lar\u0131 da say\u0131yor. Ancak bug\u00fcn itibar\u0131yla tebli\u011fde ayl\u0131k bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yaln\u0131zca yukar\u0131daki \u00fc\u00e7 platform t\u00fcr\u00fc i\u00e7in d\u00fczenlenmi\u015f durumda.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Platformlar_GIBe_Hangi_Bilgileri_Bildirecek\"><\/span><strong>Platformlar G\u0130B&#8217;e Hangi Bilgileri Bildirecek?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130lan siteleri ve sosyal medya platformlar\u0131 G\u0130B&#8217;e \u00fc\u00e7 bilgi bildirir: internet adresi, kimlik ve vergi bilgileri, ilan bilgileri. Pazaryerleri ise bunlara ek olarak sat\u0131\u015f tutarlar\u0131n\u0131 ve sat\u0131c\u0131ya yap\u0131lan \u00f6demelerin banka hesap bilgilerini de bildirmeye devam eder.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0130nternet adresi:<\/strong> \u0130lan\u0131n veya sat\u0131\u015f yap\u0131lan hesab\u0131n linki.<\/li>\n\n\n\n<li><strong>M\u00fckellefiyet tespitine ili\u015fkin bilgiler:<\/strong> Ad soyad veya \u015firket unvan\u0131; TCKN (T.C. Kimlik Numaras\u0131), YKN (Yabanc\u0131 Kimlik Numaras\u0131) veya VKN (Vergi Kimlik Numaras\u0131).<\/li>\n\n\n\n<li><strong>\u0130lan bilgileri:<\/strong> Sat\u0131\u015fa veya kiralamaya konu olan mal, hizmet, ara\u00e7 ya da ta\u015f\u0131nmaz\u0131n bilgileri.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Pazaryeri_Ilan_Sitesi_ve_Sosyal_Medya_GIB_Bildirimleri_Arasindaki_Fark\"><\/span><strong>Pazaryeri, \u0130lan Sitesi ve Sosyal Medya G\u0130B Bildirimleri Aras\u0131ndaki Fark<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pazaryeri, ilan sitesi ve sosyal medyadan sat\u0131\u015f\u0131n G\u0130B&#8217;e bildirilmesine dair farklar\u0131 a\u015fa\u011f\u0131daki tabloda g\u00f6rebilirsiniz.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Bildirilen bilgi<\/th><th>Pazaryerleri<\/th><th>\u0130lan siteleri ve sosyal medya<\/th><\/tr><\/thead><tbody><tr><td>\u0130lan\u0131n veya hesab\u0131n internet adresi<\/td><td>Evet<\/td><td>Evet<\/td><\/tr><tr><td>Ad soyad \/ unvan, TCKN \/ YKN \/ VKN<\/td><td>Evet<\/td><td>Evet<\/td><\/tr><tr><td>\u0130\u015fyeri adresi<\/td><td>Hay\u0131r (595 ile kald\u0131r\u0131ld\u0131)<\/td><td>Hay\u0131r (595 ile kald\u0131r\u0131ld\u0131)<\/td><\/tr><tr><td>\u0130lan bilgileri<\/td><td>Evet<\/td><td>Evet<\/td><\/tr><tr><td>Her sat\u0131\u015f\u0131n tutar\u0131 ve tarihi<\/td><td>Evet<\/td><td>Hay\u0131r<\/td><\/tr><tr><td>Sat\u0131c\u0131ya \u00f6deme yap\u0131lan banka hesab\u0131<\/td><td>Evet<\/td><td>Hay\u0131r<\/td><\/tr><tr><td>Bildirim s\u0131kl\u0131\u011f\u0131<\/td><td>Ayl\u0131k<\/td><td>Ayl\u0131k<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Tablodan \u00e7\u0131kan sonuca g\u00f6re sosyal medyada veya ilan sitesinde sat\u0131\u015f yapanlar\u0131n tutarlar\u0131 platformdan gelmez. Ancak G\u0130B, kimlik ve ilan bilgilerini kendi kay\u0131tlar\u0131yla e\u015fle\u015ftirerek vergi kayd\u0131 olmadan d\u00fczenli sat\u0131\u015f yapanlar\u0131 belirleyebilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>\u0130pucu:<\/em><\/strong> <em>Bildirim, ilan\u0131 veren ki\u015fi ad\u0131na yap\u0131l\u0131r. \u00dcr\u00fcn veya ev ba\u015fkas\u0131na aitse, m\u00fclkiyet sahibinin bilgileri de platforma verilmelidir.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kural_Neden_Degisti_Danistay_Karari_ve_595_Sayili_Teblig\"><\/span><strong>Kural Neden De\u011fi\u015fti? Dan\u0131\u015ftay Karar\u0131 ve 595 Say\u0131l\u0131 Tebli\u011f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">595 S\u0131ra No.lu Tebli\u011f, Dan\u0131\u015ftay&#8217;\u0131n 538 S\u0131ra No.lu Tebli\u011f&#8217;in baz\u0131 h\u00fck\u00fcmlerini ilan siteleri y\u00f6n\u00fcnden iptal etmesi \u00fczerine \u00e7\u0131kar\u0131ld\u0131. Ama\u00e7, bildirimi hukuken belirli ve uygulanabilir h\u00e2le getirmekti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dan\u0131\u015ftay \u00dc\u00e7\u00fcnc\u00fc Dairesi 29 Nisan 2024 tarihli karar\u0131yla (E. 2023\/3109, K. 2024\/2440) iki noktay\u0131 hukuka ayk\u0131r\u0131 buldu. Vergi Dava Daireleri Kurulu&#8217;nun 22 Nisan 2026 tarihli karar\u0131yla bu iptal kesinle\u015fti:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Belirsiz bilgi talebi:<\/strong> &#8220;Ba\u015fkanl\u0131k\u00e7a belirlenecek di\u011fer bilgiler&#8221; ifadesi, hangi bilginin istenece\u011fini \u00f6ng\u00f6r\u00fclebilir k\u0131lm\u0131yordu.<\/li>\n\n\n\n<li><strong>Ba\u015fkas\u0131n\u0131n beyan\u0131ndan sorumluluk:<\/strong> \u0130lan verenin bildirdi\u011fi bilgilerin do\u011frulu\u011fundan platformun sorumlu tutulmas\u0131, cezalar\u0131n \u015fahsili\u011fi ilkesine ayk\u0131r\u0131 bulundu.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">595 S\u0131ra No.lu Tebli\u011f bu iki noktay\u0131 d\u00fczeltti. Belirsiz ifade yerine somut &#8220;ilan bilgileri&#8221; geldi, do\u011fruluk sorumlulu\u011fu f\u0131kras\u0131 kald\u0131r\u0131ld\u0131. Sonu\u00e7ta bildirim zay\u0131flamad\u0131; tersine, tart\u0131\u015fmal\u0131 yanlar\u0131 temizlenerek daha sa\u011flam bir zemine oturdu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Bu yaz\u0131 26 Ekim 2026 itibar\u0131yla g\u00fcnceldir.<\/em><\/strong> <em>Tebli\u011fin tam metni i\u00e7in<\/em> <a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/09\/20260905-26.htm\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Resm\u00ee Gazete<\/em><\/a> <em>yay\u0131n\u0131n\u0131 inceleyebilirsiniz.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Orneklerle_Internetten_Satis_Yapanlar_Icin_Pratikte_Ne_Degisiyor\"><\/span><strong>\u00d6rneklerle: \u0130nternetten Sat\u0131\u015f Yapanlar \u0130\u00e7in Pratikte Ne De\u011fi\u015fiyor?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pratikte de\u011fi\u015fen \u015fu; G\u0130B, vergi kayd\u0131 olmadan d\u00fczenli sat\u0131\u015f veya kiralama yapanlar\u0131 platform verileriyle g\u00f6rebilir h\u00e2le geliyor. A\u015fa\u011f\u0131daki \u00f6rnekler ile pratikte internetten sat\u0131\u015f yapanlar i\u00e7in ne de\u011fi\u015fti\u011fini \u00f6\u011frenebilirsiniz.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00d6rnek 1: Sosyal medyadan giyim sat\u0131\u015f\u0131<\/strong>: Zeynep, &#8220;Zeynep Butik&#8221; adl\u0131 sosyal medya hesab\u0131ndan d\u00fczenli olarak elbise sat\u0131yor ve vergi kayd\u0131 yok. Platform ay sonunda hesab\u0131n linkini, Zeynep&#8217;in ad\u0131n\u0131 ve TCKN&#8217;sini, sat\u0131\u015f ilanlar\u0131n\u0131n bilgilerini G\u0130B&#8217;e bildirir. G\u0130B bu veriyi kendi kay\u0131tlar\u0131yla kar\u015f\u0131la\u015ft\u0131rd\u0131\u011f\u0131nda kay\u0131ts\u0131z ticari faaliyeti tespit edebilir.<\/li>\n\n\n\n<li><strong>\u00d6rnek 2: \u0130lan sitesinden ev kiralama<\/strong>: Mehmet, iki dairesini bir emlak ilan sitesinde kiraya veriyor. Site, ilanlar\u0131n linklerini, Mehmet&#8217;in kimlik bilgilerini ve kiralama ilanlar\u0131n\u0131n detaylar\u0131n\u0131 bildirir. G\u0130B b\u00f6ylece kira gelirinin beyan edilip edilmedi\u011fini kontrol edebilir.<\/li>\n\n\n\n<li><strong>\u00d6rnek 3: Pazaryerinde el yap\u0131m\u0131 \u00fcr\u00fcn<\/strong>: Ay\u015fe&#8217;nin \u015firketi var ve bir pazaryerinde el yap\u0131m\u0131 tak\u0131 sat\u0131yor. Pazaryeri, \u015firketin vergi kayd\u0131n\u0131 g\u00f6steren bilgileri, ilanlar\u0131, sat\u0131\u015f tutarlar\u0131n\u0131 ve \u00f6deme yap\u0131lan banka hesab\u0131n\u0131 bildirir. Ay\u015fe sat\u0131\u015flar\u0131n\u0131 faturaland\u0131r\u0131p beyan etti\u011fi i\u00e7in bu bildirim ona yeni bir y\u00fck getirmez.<\/li>\n\n\n\n<li><strong>\u00d6rnek 4: Tek seferlik ikinci el sat\u0131\u015f<\/strong>: Can, ta\u015f\u0131n\u0131rken eski koltu\u011funu bir ilan sitesinden sat\u0131yor. \u0130lan bilgileri bildirime girebilir. Ancak ki\u015fisel bir e\u015fyan\u0131n ara s\u0131ra sat\u0131lmas\u0131, s\u00fcreklilik ve kazan\u00e7 amac\u0131 ta\u015f\u0131mad\u0131\u011f\u0131 i\u00e7in ticari faaliyet say\u0131lmaz.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">*Yukar\u0131daki ki\u015filer ve i\u015fletmeler hayalidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bireysel_Olarak_Internetten_Satis_Yapmak_Ne_Zaman_Vergiye_Tabi_Olur\"><\/span><strong>Bireysel Olarak \u0130nternetten Sat\u0131\u015f Yapmak Ne Zaman Vergiye Tabi Olur?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bireysel olarak internetten sat\u0131\u015f yapmak, sat\u0131\u015flar <strong>s\u00fcreklilik<\/strong> ve <strong>kazan\u00e7 amac\u0131<\/strong> ta\u015f\u0131d\u0131\u011f\u0131nda ticari faaliyet say\u0131l\u0131r ve vergiye tabi olur. Bu durumda vergi kayd\u0131 a\u00e7man\u0131z, yani \u00e7o\u011funlukla bir \u015fah\u0131s \u015firketi kurup vergi levhas\u0131 alman\u0131z gerekir. Ki\u015fisel e\u015fyan\u0131n ara s\u0131ra sat\u0131lmas\u0131 ise ticari faaliyet say\u0131lmaz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">G\u0130B&#8217;e yap\u0131lan bildirim tek ba\u015f\u0131na vergi do\u011furmaz. Vergiyi do\u011furan, faaliyetin kendisidir. Bildirim yaln\u0131zca G\u0130B&#8217;in bu faaliyeti g\u00f6rmesini kolayla\u015ft\u0131r\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Durum<\/th><th>Vergi a\u00e7\u0131s\u0131ndan de\u011ferlendirme<\/th><th>Ne yapmal\u0131s\u0131n\u0131z?<\/th><\/tr><\/thead><tbody><tr><td>Ki\u015fisel e\u015fyay\u0131 ara s\u0131ra satmak<\/td><td>Ticari faaliyet say\u0131lmaz<\/td><td>Ek bir i\u015flem gerekmez<\/td><\/tr><tr><td>D\u00fczenli \u00fcr\u00fcn al\u0131p satmak (butik, aksesuar, elektronik)<\/td><td>Ticari kazan\u00e7<\/td><td>\u015eirket kurun, sat\u0131\u015flar\u0131n\u0131z\u0131 faturaland\u0131r\u0131n<\/td><\/tr><tr><td>Evde \u00fcretti\u011finiz \u00fcr\u00fcnleri internetten satmak<\/td><td>\u015eartlar\u0131 sa\u011flarsan\u0131z esnaf muafl\u0131\u011f\u0131 m\u00fcmk\u00fcn<\/td><td>Muafiyet \u015fartlar\u0131n\u0131 mali m\u00fc\u015favirinizle kontrol edin<\/td><\/tr><tr><td>Sahibi oldu\u011funuz evi kiraya vermek<\/td><td>Gayrimenkul sermaye irad\u0131 (kira geliri)<\/td><td>Kira gelirinizi y\u0131ll\u0131k beyannameyle beyan edin<\/td><\/tr><tr><td>D\u00fczenli hizmet satmak (dan\u0131\u015fmanl\u0131k, tasar\u0131m)<\/td><td>Serbest meslek veya ticari kazan\u00e7<\/td><td>\u015eirket kurun, fatura veya serbest meslek makbuzu d\u00fczenleyin<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirket_Kurmadan_Internetten_Satis_Mumkun_mu\"><\/span><strong>\u015eirket Kurmadan \u0130nternetten Sat\u0131\u015f M\u00fcmk\u00fcn m\u00fc?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirket kurmadan internetten sat\u0131\u015f ancak iki durumda m\u00fcmk\u00fcnd\u00fcr: sat\u0131\u015flar\u0131n\u0131z ara s\u0131ra ve ki\u015fisel e\u015fya niteli\u011findeyse ya da evde \u00fcretti\u011finiz \u00fcr\u00fcnler i\u00e7in esnaf muafl\u0131\u011f\u0131 \u015fartlar\u0131n\u0131 sa\u011fl\u0131yorsan\u0131z. Esnaf muafl\u0131\u011f\u0131n\u0131n \u015fartlar\u0131n\u0131 ve s\u0131n\u0131rlar\u0131n\u0131 <a href=\"https:\/\/mukellef.co\/blog\/evden-e-ticaret-yapanlar-icin-vergi-muafiyeti\/\">evden e-ticaret yapanlar i\u00e7in vergi muafiyeti<\/a> rehberimizde ayr\u0131nt\u0131l\u0131 olarak bulabilirsiniz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bunun d\u0131\u015f\u0131ndaki d\u00fczenli sat\u0131\u015flarda en pratik yol, <a href=\"https:\/\/mukellef.co\/tr\/sahis-sirketi\/\">\u015fah\u0131s \u015firketi kurmak<\/a> ve vergi levhas\u0131 almakt\u0131r. \u015eah\u0131s \u015firketi sermayesiz kurulur ve tek ki\u015fiyle y\u00f6netilebilir. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>\u00d6nemli:<\/em><\/strong> <em>Hangi \u015firket t\u00fcr\u00fcn\u00fcn size uygun oldu\u011fu sat\u0131\u015f hacminize, \u00fcr\u00fcn grubunuza ve ortakl\u0131k yap\u0131n\u0131za g\u00f6re de\u011fi\u015fir. Karar vermeden \u00f6nce bir mali m\u00fc\u015favire dan\u0131\u015fman\u0131z\u0131 \u00f6neririz. Sat\u0131\u015f kanallar\u0131na g\u00f6re \u015firket t\u00fcr\u00fc se\u00e7imi i\u00e7in<\/em> <a href=\"https:\/\/mukellef.co\/blog\/e-ticaret-icin-sirket-kurmak\/\"><em>e-ticaret i\u00e7in \u015firket kurmak<\/em><\/a> <em>rehberimize de bakabilirsiniz.<\/em><\/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<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Internetten_Satis_Yapanlar_Ne_Yapmali\"><\/span><strong>\u0130nternetten Sat\u0131\u015f Yapanlar Ne Yapmal\u0131?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130nternetten d\u00fczenli sat\u0131\u015f veya kiralama yap\u0131yorsan\u0131z, platform bildirimi G\u0130B&#8217;e ula\u015fmadan \u00f6nce vergi durumunuzu netle\u015ftirmeniz en g\u00fcvenli yoldur. A\u015fa\u011f\u0131daki listeyi s\u0131rayla kontrol edin:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Faaliyetinizi de\u011ferlendirin.<\/strong> Sat\u0131\u015flar\u0131n\u0131z ara s\u0131ra m\u0131, yoksa her hafta ve kazan\u00e7 amac\u0131yla m\u0131 yap\u0131l\u0131yor?<\/li>\n\n\n\n<li><strong>Uygun vergi stat\u00fcs\u00fcn\u00fc se\u00e7in.<\/strong> D\u00fczenli sat\u0131\u015fta \u015firket kurun; evde \u00fcretim yap\u0131yorsan\u0131z esnaf muafl\u0131\u011f\u0131 \u015fartlar\u0131n\u0131 kontrol edin.<\/li>\n\n\n\n<li><strong>Sat\u0131\u015flar\u0131n\u0131z\u0131 belgeleyin.<\/strong> \u015eirket kurduktan sonra her sat\u0131\u015f i\u00e7in e-ar\u015fiv fatura d\u00fczenleyin.<\/li>\n\n\n\n<li><strong>Kira gelirinizi beyan edin.<\/strong> \u0130lan sitesinden ev kiral\u0131yorsan\u0131z kira gelirinizi y\u0131ll\u0131k gelir vergisi beyannamesiyle bildirin.<\/li>\n\n\n\n<li><strong>Platform bilgilerinizi g\u00fcncelleyin.<\/strong> Hesab\u0131n\u0131zdaki ad, unvan ve VKN bilgileri vergi kayd\u0131n\u0131zla birebir ayn\u0131 olsun.<\/li>\n\n\n\n<li><strong>Beyan takviminizi takip edin.<\/strong> KDV, muhtasar ve gelir vergisi beyannamelerinizi zaman\u0131nda verin.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sosyal medya \u00fczerinden sat\u0131\u015f yap\u0131yorsan\u0131z, platforma \u00f6zel ad\u0131mlar i\u00e7in <a href=\"https:\/\/mukellef.co\/blog\/instagramdan-satis-yapmak\/\">Instagram&#8217;dan sat\u0131\u015f yapmak<\/a> rehberimiz yol g\u00f6sterici olacakt\u0131r. Vergi kayd\u0131n\u0131z\u0131 ve beyanlar\u0131n\u0131z\u0131 <a href=\"https:\/\/dijital.gib.gov.tr\/\" target=\"_blank\" rel=\"noopener\">G\u0130B Dijital Vergi Dairesi<\/a> \u00fczerinden kontrol edebilirsiniz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Dikkat:<\/em><\/strong> <em>Kay\u0131t d\u0131\u015f\u0131 faaliyet sonradan tespit edilirse vergi dairesi re&#8217;sen m\u00fckellefiyet kayd\u0131 a\u00e7abilir. Bu durumda ge\u00e7mi\u015f d\u00f6nem vergileri, gecikme faizi ve vergi ziya\u0131 cezas\u0131 g\u00fcndeme gelebilir. Kayd\u0131n\u0131z\u0131 zaman\u0131nda yapt\u0131rmak, sonradan d\u00fczeltmekten hem daha kolay hem de daha ucuzdur.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Internetten_Satislarinizi_Mukellef_ile_Yasal_Zemine_Tasiyin\"><\/span><strong>\u0130nternetten Sat\u0131\u015flar\u0131n\u0131z\u0131 M\u00fckellef ile Yasal Zemine Ta\u015f\u0131y\u0131n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Platformlar her ay ilan verenleri G\u0130B&#8217;e bildirirken, internetten sat\u0131\u015f yapmak i\u00e7in en sa\u011flam ad\u0131m vergi kayd\u0131n\u0131z\u0131 zaman\u0131nda a\u00e7makt\u0131r. M\u00fckellef ile \u015fah\u0131s veya limited \u015firketinizi online kurabilir, online muhasebe hizmeti ile faturalar\u0131n\u0131z\u0131 ve beyannamelerinizi dijital ortamda takip edebilirsiniz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">30.000&#8217;den fazla giri\u015fimcinin tercih etti\u011fi M\u00fckellef&#8217;te \u015firket kurulu\u015fundan muhasebeye kadar t\u00fcm s\u00fcre\u00e7leri tek platformdan y\u00f6netirsiniz. \u015eirketinizi kurmaya haz\u0131rsan\u0131z <a href=\"https:\/\/app.mukellef.co\/register\/\" data-type=\"link\" data-id=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">hemen \u00fccretsiz \u00fcye olun<\/a>, size ula\u015fal\u0131m.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-4fee4585-e6b5-4fab-9fc0-ba056a4199d9\">\n\t\t<span class=\"hs-cta-node hs-cta-4fee4585-e6b5-4fab-9fc0-ba056a4199d9\" id=\"4fee4585-e6b5-4fab-9fc0-ba056a4199d9\">\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\/4fee4585-e6b5-4fab-9fc0-ba056a4199d9\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-4fee4585-e6b5-4fab-9fc0-ba056a4199d9\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/4fee4585-e6b5-4fab-9fc0-ba056a4199d9.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, '4fee4585-e6b5-4fab-9fc0-ba056a4199d9', {});\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><strong>S\u0131k\u00e7a Sorulan Sorular<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130nternetten sat\u0131\u015f yapanlar i\u00e7in ilan ve sosyal medya sat\u0131\u015flar\u0131 G\u0130B&#8217;e bildirme zorunlulu\u011fu 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-1793714581201\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Internetten_satis_yapanlar_GIBe_bildiriliyor_mu\"><\/span><strong>\u0130nternetten sat\u0131\u015f yapanlar G\u0130B&#8217;e bildiriliyor mu?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Evet. Pazaryerleri, ilan siteleri ve sosyal medya platformlar\u0131, sat\u0131\u015f ve kiralama ilanlar\u0131na ili\u015fkin bilgileri her ay G\u0130B&#8217;e bildirir. D\u00fczenleme 595 S\u0131ra No.lu VUK Genel Tebli\u011fi ile 5 Eyl\u00fcl 2026&#8217;da yeniden d\u00fczenlendi.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1793714591009\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Bildirimi_ben_mi_yapacagim\"><\/span><strong>Bildirimi ben mi yapaca\u011f\u0131m?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Hay\u0131r. Bildirimi platform yapar. Sizin y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcz, platformun istedi\u011fi kimlik ve vergi bilgilerini do\u011fru vermek, vergi kayd\u0131n\u0131z\u0131 ve beyanlar\u0131n\u0131z\u0131 d\u00fczenli tutmakt\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1793714601575\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Evdeki_eski_esyami_ilan_sitesinden_sattim_Vergi_odemem_gerekir_mi\"><\/span><strong>Evdeki eski e\u015fyam\u0131 ilan sitesinden satt\u0131m. Vergi \u00f6demem gerekir mi?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Genellikle hay\u0131r. \u0130lan bilgileri bildirime girebilir, ancak ki\u015fisel e\u015fyan\u0131n ara s\u0131ra sat\u0131lmas\u0131 ticari faaliyet say\u0131lmaz. Belirleyici olan, sat\u0131\u015f\u0131n s\u00fcreklili\u011fi ve kazan\u00e7 amac\u0131d\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1793714610509\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Instagramdan_satis_yapmak_yasal_mi\"><\/span><strong>Instagram&#8217;dan sat\u0131\u015f yapmak yasal m\u0131?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Evet, sat\u0131\u015flar\u0131n\u0131z\u0131 vergi kayd\u0131yla yapt\u0131\u011f\u0131n\u0131z s\u00fcrece yasald\u0131r. D\u00fczenli sat\u0131\u015f yap\u0131yorsan\u0131z \u015firket kurup fatura d\u00fczenlemeniz gerekir. Vergi kayd\u0131 olmadan yap\u0131lan d\u00fczenli sat\u0131\u015flar art\u0131k platform bildirimiyle G\u0130B taraf\u0131ndan tespit edilebilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1793714621276\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Sosyal_medya_platformlari_satis_tutarlarimi_da_bildirecek_mi\"><\/span><strong>Sosyal medya platformlar\u0131 sat\u0131\u015f tutarlar\u0131m\u0131 da bildirecek mi?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Hay\u0131r. 595 S\u0131ra No.lu Tebli\u011f ile ilan siteleri ve sosyal medya platformlar\u0131n\u0131n sat\u0131\u015f tutar\u0131 ve banka hesab\u0131 bildirme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc kald\u0131r\u0131ld\u0131. Bu bilgileri yaln\u0131zca pazaryerleri bildirmeye devam ediyor.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1793714631259\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Sirketim_varsa_endiselenmeli_miyim\"><\/span><strong>\u015eirketim varsa endi\u015felenmeli miyim?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Hay\u0131r. Vergi kayd\u0131n\u0131z d\u00fczg\u00fcnse, sat\u0131\u015flar\u0131n\u0131z\u0131 faturaland\u0131r\u0131yor ve beyannamelerinizi veriyorsan\u0131z bu d\u00fczenleme size yeni bir y\u00fck getirmez.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1793714640661\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Platformlar_bildirimi_ne_zaman_yapiyor\"><\/span><strong>Platformlar bildirimi ne zaman yap\u0131yor?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Platformlar her ay\u0131n bilgilerini, takip eden ay\u0131n son g\u00fcn\u00fc saat 23.59&#8217;a kadar G\u0130B&#8217;in sistemine bildirir.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kaynaklar\"><\/span><strong>Kaynaklar<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/09\/20260905-26.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Resm\u00ee Gazete, 5 Eyl\u00fcl 2026, Say\u0131 33361 \u2014 595 S\u0131ra No.lu VUK Genel Tebli\u011fi<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Bu i\u00e7erik genel bilgilendirme ama\u00e7l\u0131d\u0131r ve mali m\u00fc\u015favirlik veya hukuki dan\u0131\u015fmanl\u0131k yerine ge\u00e7mez.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130nternetten sat\u0131\u015f yapmak art\u0131k G\u0130B&#8217;in g\u00f6z\u00fcnden uzak de\u011fil. Instagram&#8217;dan elbise sat\u0131yor, bir ilan sitesinde evinizi kiraya veriyor ya da pazaryerinde \u00fcr\u00fcn listeliyorsan\u0131z, kulland\u0131\u011f\u0131n\u0131z platform sizinle ilgili bilgileri her ay vergi idaresine iletiyor. Bu d\u00fczenleme yeni de\u011fil, yeniden kuruldu. \u0130lk kural 31 May\u0131s 2022&#8217;de 538 S\u0131ra No.lu Tebli\u011f ile geldi. Dan\u0131\u015ftay&#8217;\u0131n iptal karar\u0131n\u0131n ard\u0131ndan 595 S\u0131ra &#8230;<\/p>\n","protected":false},"author":29,"featured_media":12519,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-12518","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergisel-konular"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12518","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=12518"}],"version-history":[{"count":3,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12518\/revisions"}],"predecessor-version":[{"id":12522,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12518\/revisions\/12522"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/12519"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=12518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=12518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=12518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}