{"id":2457,"date":"2020-08-31T19:13:56","date_gmt":"2020-08-31T19:13:56","guid":{"rendered":"http:\/\/mukellef.co\/blog\/?p=2457"},"modified":"2024-11-19T17:38:17","modified_gmt":"2024-11-19T14:38:17","slug":"serbest-meslek-makbuzu-nedir-kimler-duzenler","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/serbest-meslek-makbuzu-nedir-kimler-duzenler\/","title":{"rendered":"Serbest Meslek Makbuzu Nedir? Kimler D\u00fczenler?"},"content":{"rendered":"<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1622105361347\" class=\"rank-math-list-item\">\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' ><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\/serbest-meslek-makbuzu-nedir-kimler-duzenler\/#Serbest_Meslek_Makbuzu_Nedir\" >Serbest Meslek Makbuzu Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/serbest-meslek-makbuzu-nedir-kimler-duzenler\/#Serbest_Meslek_Makbuzu_Nasil_Duzenlenir\" >Serbest Meslek Makbuzu&nbsp;Nas\u0131l D\u00fczenlenir?<\/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\/serbest-meslek-makbuzu-nedir-kimler-duzenler\/#Serbest_Meslek_Faaliyeti_Nedir\" >Serbest Meslek Faaliyeti Nedir?<\/a><\/li><\/ul><\/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\/serbest-meslek-makbuzu-nedir-kimler-duzenler\/#Serbest_Meslek_Erbabi_Kimdir\" >Serbest Meslek Erbab\u0131 Kimdir?<\/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\/serbest-meslek-makbuzu-nedir-kimler-duzenler\/#e-SMM_Nedir\" >e-SMM Nedir?<\/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\/serbest-meslek-makbuzu-nedir-kimler-duzenler\/#e-SMM_Uygulamasina_Gecis_Suresi\" >e-SMM Uygulamas\u0131na Ge\u00e7i\u015f S\u00fcresi<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Serbest_Meslek_Makbuzu_Nedir\"><\/span>Serbest Meslek Makbuzu Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Serbest meslek erbab\u0131n\u0131n mesleki faaliyetleri kar\u015f\u0131l\u0131\u011f\u0131nda yapt\u0131\u011f\u0131 tahsilatlar i\u00e7in d\u00fczenledi\u011fi belgeye serbest meslek makbuzu ad\u0131 verilir.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Serbest_Meslek_Makbuzu_Nasil_Duzenlenir\"><\/span><span style=\"font-weight: 400;\">Serbest Meslek Makbuzu&nbsp;<\/span><span style=\"font-weight: 400;\">Nas\u0131l D\u00fczenlenir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">Faaliyetiniz kar\u015f\u0131l\u0131\u011f\u0131nda anla\u015fm\u0131\u015f oldu\u011funuz tutar\u0131 \u201cbr\u00fct tutar\u201d k\u0131sm\u0131na yaz\u0131yoruz. Bu tutar \u00fczerinden stopaj hesaplay\u0131p d\u00fc\u015f\u00fcyor ve KDV hesaplay\u0131p ilave ediyoruz. Sonras\u0131nda m\u00fc\u015fteriden tahsil edilecek net tutar\u0131 buluyoruz.&nbsp;<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Bir \u00f6rnekle a\u00e7\u0131klayal\u0131m;<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Br\u00fct Tutar: 5000 TL<br><\/span><span style=\"font-weight: 400;\">Stopaj %20: 1000 TL&nbsp;<br><\/span><span style=\"font-weight: 400;\">Net Tutar: 4000 TL&nbsp;<br><\/span><span style=\"font-weight: 400;\">KDV %18: 900 TL<br><\/span><span style=\"font-weight: 400;\">Tahsil Edilecek Tutar: 4900 TL<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Burada sizin tahsil edece\u011finiz tutardan kesilen stopaj sizin ad\u0131n\u0131za makbuzu d\u00fczenledi\u011finiz vergi m\u00fckellefi taraf\u0131ndan beyan edilecektir.&nbsp;<br><\/span><span style=\"font-weight: 400;\">Hizmeti vermi\u015f oldu\u011funuz m\u00fc\u015fteriniz vergi m\u00fckellefi de\u011filse stopaj kesintisi yap\u0131lmaz.&nbsp;<\/span><\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1620802538808\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Serbest_Meslek_Faaliyeti_Nedir\"><\/span>Serbest Meslek Faaliyeti Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Sermayeden ziyade \u015fahsi mesaiye, ilmi veya mesleki bilgiye veya ihtisasa dayanan ve ticari niteli\u011fi olmayan i\u015flerin i\u015fverene ba\u011fl\u0131 olmaks\u0131z\u0131n \u015fahsi sorumluluk alt\u0131nda kendi nam ve hesab\u0131na yap\u0131lmas\u0131d\u0131r.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Serbest_Meslek_Erbabi_Kimdir\"><\/span><span style=\"font-weight: 400;\">Serbest Meslek Erbab\u0131 Kimdir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">Serbest meslek faaliyetini&nbsp; devaml\u0131 bir bi\u00e7imde ve meslek halinde ifa edenler; m\u00fchendisler, avukatlar, hekimler, mimarlar, m\u00fc\u015favirler, rehberler, \u00e7evirmenler ve sanat\u00e7\u0131lar gibi meslekleri yapanlara serbest meslek erbab\u0131 denilmektedir.&nbsp;<\/span><\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1620802560668\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"e-SMM_Nedir\"><\/span>e-SMM Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Serbest meslek erbaplar\u0131 taraf\u0131ndan mesleki faaliyetlerine ili\u015fkin tahsilatlar\u0131 i\u00e7in d\u00fczenlenen serbest meslek makbuzunun elektronik ortamda d\u00fczenlenebilen, k\u00e2\u011f\u0131t ortamdaki makbuz ile ayn\u0131 hukuki niteliklere sahip elektronik belgedir.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-SMM_Uygulamasina_Gecis_Suresi\"><\/span><span style=\"font-weight: 400;\">e-SMM Uygulamas\u0131na Ge\u00e7i\u015f S\u00fcresi<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">Serbest meslek erbaplar\u0131ndan;<\/span><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">a) 1\/2\/2020 tarihi itibar\u0131yla faaliyetine devam etmekte olanlar\u0131n 1\/6\/2020 tarihine,<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">b) 1\/2\/2020 tarihinden (bu tarih d\u00e2hil) itibaren faaliyetine ba\u015flayacak olanlar\u0131n ise i\u015fe ba\u015flad\u0131klar\u0131 ay\u0131 izleyen 3 \u00fcnc\u00fc ay\u0131n sonuna kadar,<\/span><\/li>\n<\/ol>\n\n\n\n<p><span style=\"font-weight: 400;\">e-SMM uygulamas\u0131na dahil olmalar\u0131 ve bu tarihlerden itibaren serbest meslek makbuzu d\u00fczenlemeleri zorunludur.&nbsp;<\/span><\/p>\n\n\n\n<p>Stopaj nedir? Stopaj neden uygulan\u0131r? Bu sorular\u0131n cevab\u0131n\u0131 bu <a href=\"https:\/\/mukellef.co\/blog\/stopaj-nedir-kira-stopaji-nasil-hesaplanir\/\">linkten<\/a>&nbsp;Stopaj Nedir? ba\u015fl\u0131kl\u0131 yaz\u0131m\u0131zdan inceleyebilirsiniz. Serbest meslek hakk\u0131nda detayl\u0131 bilgi almak ve 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-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<span class=\"hs-cta-node hs-cta-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" id=\"ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\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\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6.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, 'ac2da2e8-ee26-4a10-9b21-da30e6f43bf6', {});\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>Serbest Meslek Makbuzu&nbsp;Nas\u0131l D\u00fczenlenir? Faaliyetiniz kar\u015f\u0131l\u0131\u011f\u0131nda anla\u015fm\u0131\u015f oldu\u011funuz tutar\u0131 \u201cbr\u00fct tutar\u201d k\u0131sm\u0131na yaz\u0131yoruz. Bu tutar \u00fczerinden stopaj hesaplay\u0131p d\u00fc\u015f\u00fcyor ve KDV hesaplay\u0131p ilave ediyoruz. Sonras\u0131nda m\u00fc\u015fteriden tahsil edilecek net tutar\u0131 buluyoruz.&nbsp; Bir \u00f6rnekle a\u00e7\u0131klayal\u0131m; Br\u00fct Tutar: 5000 TLStopaj %20: 1000 TL&nbsp;Net Tutar: 4000 TL&nbsp;KDV %18: 900 TLTahsil Edilecek Tutar: 4900 TL Burada sizin tahsil edece\u011finiz &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2501,"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-2457","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\/2457","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=2457"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/2457\/revisions"}],"predecessor-version":[{"id":8798,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/2457\/revisions\/8798"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/2501"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=2457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=2457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=2457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}