{"id":2349,"date":"2020-05-08T07:15:34","date_gmt":"2020-05-08T07:15:34","guid":{"rendered":"http:\/\/mukellef.co\/blog\/?p=2349"},"modified":"2024-11-19T17:39:31","modified_gmt":"2024-11-19T14:39:31","slug":"sirketi-olmayan-kisilerden-alinan-hizmetlerin-belgelendirilmesi","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/sirketi-olmayan-kisilerden-alinan-hizmetlerin-belgelendirilmesi\/","title":{"rendered":"\u015eirketi Olmayan Ki\u015filerden Al\u0131nan Hizmetlerin Belgelendirilmesi"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">\u015eirketi Olmayan Ki\u015filerden Al\u0131nan Hizmetlerin Belgelendirilmesi<\/h1>\n\n\n\n<p><span style=\"font-weight: 400;\">Gider g\u00f6stermek b\u00fct\u00fcn \u015firket sahipleri i\u00e7in vergi \u00f6demelerini minimuma indirmek ad\u0131na en \u00f6nemli konulardan bir tanesi. Bu nedenle i\u015fimizle alakal\u0131 yapt\u0131\u011f\u0131m\u0131z b\u00fct\u00fcn harcamalar i\u00e7in fi\u015f\/fatura almaya dikkat ediyoruz. Ancak hizmet ald\u0131\u011f\u0131m\u0131z ki\u015filer her zaman vergi m\u00fckellefi olmayabiliyor ve fatura d\u00fczenleyemiyorlar. \u00d6rne\u011fin herhangi bir \u015fekilde \u015firketi olmayan bir ki\u015fiye \u015firketiniz i\u00e7in video \u00e7ekimi yapt\u0131rd\u0131n\u0131z ya da \u015firketinizin tasar\u0131m i\u015flerini yapt\u0131rd\u0131n\u0131z. Bu ki\u015filere yapt\u0131\u011f\u0131n\u0131z \u00f6demeler i\u00e7in size fatura d\u00fczenleyemeyecekler. Peki \u015firketi olmayan ki\u015filerden al\u0131nan hizmetlerin belgelendirilmesi nas\u0131l olacak?<\/span><\/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\/sirketi-olmayan-kisilerden-alinan-hizmetlerin-belgelendirilmesi\/#Gider_Pusulasi_Nedir\" >Gider Pusulas\u0131 Nedir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/sirketi-olmayan-kisilerden-alinan-hizmetlerin-belgelendirilmesi\/#Gider_Pusulasi_Nasil_Duzenlenir\" >Gider Pusulas\u0131 Nas\u0131l D\u00fczenlenir?&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/sirketi-olmayan-kisilerden-alinan-hizmetlerin-belgelendirilmesi\/#Gider_Pusulasi_Duzenlenirken_Nelere_Dikkat_Edilmelidir\" >Gider Pusulas\u0131 D\u00fczenlenirken Nelere Dikkat Edilmelidir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/sirketi-olmayan-kisilerden-alinan-hizmetlerin-belgelendirilmesi\/#Bordrolu_Calisanin_Maliyeti_Ne_Kadar_Olur\" >Bordrolu \u00c7al\u0131\u015fan\u0131n Maliyeti Ne Kadar Olur?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gider_Pusulasi_Nedir\"><\/span>Gider Pusulas\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\"> \u015eirketi olmayan ki\u015filerden alaca\u011f\u0131n\u0131z hizmetin belgelendirilmesinde gider pusulas\u0131 devreye girer.&nbsp;<\/span><span style=\"font-weight: 400;\">Gider Pusulas\u0131, i\u015fletmecilerin, vergi m\u00fckellefi olmayan ki\u015filerden ald\u0131klar\u0131 mal veya hizmet kar\u015f\u0131l\u0131\u011f\u0131nda d\u00fczenledikleri ticari belgedir. Yapaca\u011f\u0131n\u0131z \u00f6demeyi kendi \u015firketiniz \u00fczerinden yasal olarak gider pusulas\u0131 ile ger\u00e7ekle\u015ftirebilirsiniz.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gider_Pusulasi_Nasil_Duzenlenir\"><\/span><strong>Gider Pusulas\u0131 Nas\u0131l D\u00fczenlenir?&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">Yukar\u0131daki \u00f6rnekte bahsetti\u011fimiz video \u00e7ekimi i\u00e7in 1000 lira olarak anla\u015ft\u0131\u011f\u0131n\u0131z\u0131 varsayal\u0131m;<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Br\u00fct Tutar 1.000 TL<br><\/span><span style=\"font-weight: 400;\">Stopaj Kesintisi (%20) 200 TL<br><\/span><span style=\"font-weight: 400;\">\u00d6denmesi gereken 800 TL&nbsp;<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">\u015feklinde gider pusulas\u0131 d\u00fczenlenip \u00f6deme yap\u0131lacakt\u0131r. Burada yapm\u0131\u015f oldu\u011funuz kesinti size hizmetin verenden kesilip onun ad\u0131na sizin taraf\u0131n\u0131zdan vergi olarak \u00f6denecek tutard\u0131r.<\/span><span style=\"font-weight: 400;\">&nbsp;\u00d6rne\u011fimiz br\u00fct tutar \u00fczerinden hesaplanm\u0131\u015f olup, net \u00f6deme \u00fczerinden anla\u015f\u0131lan durumlarda tutar br\u00fctle\u015ftirilerek hesaplama yap\u0131lmas\u0131 gerekir.&nbsp;<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gider_Pusulasi_Duzenlenirken_Nelere_Dikkat_Edilmelidir\"><\/span>Gider Pusulas\u0131 D\u00fczenlenirken Nelere Dikkat Edilmelidir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">Gider pusulas\u0131 d\u00fczenlerken dikkat edilmesi gereken bir husus bu i\u015flemin s\u00fcrekli olmamas\u0131d\u0131r. S\u00fcrekli olmas\u0131 durumunda gider pusulas\u0131 d\u00fczenlemek do\u011fru olmaz. Bunun i\u00e7in i\u015flemin ar\u0131zilik durumuna bak\u0131l\u0131r;<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\"><em><strong>Ar\u0131zi kazan\u00e7lar<\/strong><\/em> genel olarak yap\u0131lmas\u0131 devaml\u0131l\u0131k arz etmeyen faaliyetlerden elde edilen gelirlerden olu\u015ftuklar\u0131 i\u00e7in e\u011fer verdi\u011fimiz \u00f6rnek s\u00fcrekli bir hal al\u0131rsa, hizmeti verenin size fatura d\u00fczenlemesi ya da \u015firketinizde bordrolu olarak \u00e7al\u0131\u015fmas\u0131 gerekecektir.&nbsp;<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bordrolu_Calisanin_Maliyeti_Ne_Kadar_Olur\"><\/span>Bordrolu \u00c7al\u0131\u015fan\u0131n Maliyeti Ne Kadar Olur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">Bordrolu olarak yap\u0131lacak \u00e7al\u0131\u015fmalar i\u00e7in SGK primi ve gelir vergisi \u00f6denece\u011finden maliyet hesaplamalar\u0131 de\u011fi\u015fecektir.&nbsp;<br><\/span><span style=\"font-weight: 400;\">Maliyet tutar\u0131n\u0131n anla\u015f\u0131lmas\u0131 a\u00e7\u0131s\u0131ndan 5000 lira br\u00fct \u00fccret verdi\u011finiz bir personel i\u00e7in;<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">SGK Primi \u0130\u015fveren Pay\u0131 (%20,5): 1025 TL<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">%2 i\u015fveren pay\u0131, %1 i\u015f\u00e7i pay\u0131 ve %1 de devlet pay\u0131 olacak \u015fekilde bir y\u00fczdelik da\u011f\u0131l\u0131m mevcuttur.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">\u0130\u015fsizlik Sigortas\u0131 Primi \u0130\u015fveren Pay\u0131 (%2): 100 TL<br><\/span><span style=\"font-weight: 400;\">Toplam Maliyet: 6125 TL&nbsp;<\/span><span style=\"font-weight: 400;\">olacakt\u0131r.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\"> Tabi bu hesaplama i\u015fveren maliyetini hesaplamak i\u00e7in br\u00fct \u00fccret \u00fczerinden yap\u0131lm\u0131\u015ft\u0131r. Net \u00fccret hesab\u0131 i\u00e7in SGK i\u015f\u00e7i paylar\u0131 ve gelir vergisi hesab\u0131 da yap\u0131larak tutar\u0131n br\u00fctle\u015ftirilmesi gerekir.&nbsp;<\/span><\/p>\n\n\n\n<p>Youtube gelirlerinin vergilendirilmesi hakk\u0131ndaki yaz\u0131m\u0131z\u0131 da bu <a href=\"https:\/\/mukellef.co\/blog\/youtube-gelirlerinin-vergilendirilmesi\/\">linkten<\/a> inceleyebilirsiniz. Olas\u0131 sorular\u0131n\u0131z i\u00e7in&nbsp;<a href=\"https:\/\/mukellef.co\">web sitemiz<\/a>deki canl\u0131 destekten yard\u0131m alabilirsiniz. Dilerseniz e-posta ve\/veya telefon ile bize ula\u015fabilirsiniz.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<span class=\"hs-cta-node hs-cta-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" id=\"914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\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\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff.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, '914ee59c-f9be-41d2-9a32-ca2b1f2f0cff', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n","protected":false},"excerpt":{"rendered":"<p>\u015eirketi Olmayan Ki\u015filerden Al\u0131nan Hizmetlerin Belgelendirilmesi Gider g\u00f6stermek b\u00fct\u00fcn \u015firket sahipleri i\u00e7in vergi \u00f6demelerini minimuma indirmek ad\u0131na en \u00f6nemli konulardan bir tanesi. Bu nedenle i\u015fimizle alakal\u0131 yapt\u0131\u011f\u0131m\u0131z b\u00fct\u00fcn harcamalar i\u00e7in fi\u015f\/fatura almaya dikkat ediyoruz. Ancak hizmet ald\u0131\u011f\u0131m\u0131z ki\u015filer her zaman vergi m\u00fckellefi olmayabiliyor ve fatura d\u00fczenleyemiyorlar. \u00d6rne\u011fin herhangi bir \u015fekilde \u015firketi olmayan bir ki\u015fiye \u015firketiniz &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2352,"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-2349","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\/2349","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=2349"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/2349\/revisions"}],"predecessor-version":[{"id":8799,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/2349\/revisions\/8799"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/2352"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=2349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=2349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=2349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}