{"id":3325,"date":"2021-06-14T10:30:00","date_gmt":"2021-06-14T07:30:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=3325"},"modified":"2022-09-15T09:38:55","modified_gmt":"2022-09-15T06:38:55","slug":"e-irsaliye-nedir-nasil-basvurulur","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/e-irsaliye-nedir-nasil-basvurulur\/","title":{"rendered":"e-\u0130rsaliye Nedir? Nas\u0131l Ba\u015fvurulur?"},"content":{"rendered":"\n<p>Teknolojinin geli\u015fmesiyle art\u0131k t\u00fcm finansal s\u00fcre\u00e7lerimizi online olarak ger\u00e7ekle\u015ftirebiliyoruz. Bir\u00e7ok fatura kesme i\u015flemini art\u0131k elektronik ortamdan yaparak zaman ve maliyet a\u00e7\u0131s\u0131ndan tasarruf sa\u011fl\u0131yor. Peki, e-\u0130rsaliye nedir? Hangi belgeler yerine kullan\u0131labilir?<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1621977588978\" 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\/e-irsaliye-nedir-nasil-basvurulur\/#e-Irsaliye_Nedir\" >e-\u0130rsaliye Nedir?<\/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\/e-irsaliye-nedir-nasil-basvurulur\/#e-Irsaliye_Kimler_icin_Zorunludur\" >e-\u0130rsaliye Kimler i\u00e7in Zorunludur?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/e-irsaliye-nedir-nasil-basvurulur\/#e-Irsaliye_Duzenlememe_Cezasi_Nedir\" >e-\u0130rsaliye D\u00fczenlememe Cezas\u0131 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\/e-irsaliye-nedir-nasil-basvurulur\/#E-Irsaliye_Yerine_Hangi_Belgeler_Kullanilabilir\" >E-\u0130rsaliye Yerine Hangi Belgeler Kullan\u0131labilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/e-irsaliye-nedir-nasil-basvurulur\/#e-Irsaliye_Basvurusu_Nasil_Yapilir\" >e-\u0130rsaliye Ba\u015fvurusu Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/e-irsaliye-nedir-nasil-basvurulur\/#Mukellef_ile_e-Irsaliye_Duzenlemek_Cok_Kolay\" >M\u00fckellef ile e-\u0130rsaliye D\u00fczenlemek \u00c7ok Kolay!<\/a><\/li><\/ul><\/nav><\/div>\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"e-Irsaliye_Nedir\"><\/span><strong>e-\u0130rsaliye Nedir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0130rsaliye, bir \u00fcr\u00fcn\u00fcn sat\u0131c\u0131 taraf\u0131ndan al\u0131c\u0131ya ula\u015ft\u0131r\u0131lmas\u0131 s\u0131ras\u0131nda bulundurulmas\u0131 gereken bir belge t\u00fcr\u00fcd\u00fcr. e-\u0130rsaliye ise bu faturan\u0131n elektronik ortamda haz\u0131rlanan versiyonudur. \u015eirketler, klasik sistem yerine elektronik sistemde haz\u0131rlanan elektronik irsaliye kullanarak irsaliye bas\u0131m, kargolama ve ar\u015fivleme giderlerinden ve zamandan tasarruf sa\u011flayabilirler. Sat\u0131c\u0131 ve al\u0131c\u0131 a\u00e7\u0131s\u0131ndan daha k\u0131sa zamanda iade ve kabul i\u015flemleri yap\u0131lmas\u0131n\u0131 sa\u011flar. Ayr\u0131ca, elektronik ortamda haz\u0131rlanan irsaliyeler, ka\u011f\u0131t israf\u0131n\u0131n \u00f6n\u00fcne ge\u00e7mede \u00e7ok b\u00fcy\u00fck avantaj sa\u011flamaktad\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=\"e-Irsaliye_Kimler_icin_Zorunludur\"><\/span><strong>e-\u0130rsaliye Kimler i\u00e7in Zorunludur?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"682\" src=\"http:\/\/mukellef.co\/blog\/wp-content\/uploads\/2021\/05\/e-irsaliye-nedir-1024x682.jpg\" alt=\"e-irsaliye, irsaliye\" class=\"wp-image-3326\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2021\/05\/e-irsaliye-nedir-1024x682.jpg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2021\/05\/e-irsaliye-nedir-300x200.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2021\/05\/e-irsaliye-nedir-768x511.jpg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2021\/05\/e-irsaliye-nedir-1536x1023.jpg 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2021\/05\/e-irsaliye-nedir.jpg 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><a aria-label=\"e-Fatura (opens in a new tab)\" href=\"https:\/\/mukellef.co\/blog\/e-fatura-hakkinda-ogrenmeniz-gereken-12-bilgi\/\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"rank-math-link\">e-Fatura<\/a> uygulamas\u0131na kay\u0131tl\u0131 olan, 2018 ve sonraki y\u0131llarda 25 milyon TL ve \u00fczeri cirosu olan firmalar\u0131n e-\u0130rsaliye&#8217;ye ge\u00e7me zorunlulu\u011fu bulunmaktad\u0131r. Bu zorunlu ge\u00e7i\u015f halleri Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n (G\u0130B) yay\u0131nlad\u0131\u011f\u0131 509 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ile geni\u015fletilmi\u015ftir. Bu tebli\u011fe g\u00f6re ciro kriterine bak\u0131lmaks\u0131z\u0131n zorunlu durumlar \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Sebze ve meyve ticareti yapan, Hal Kay\u0131t Sistemi\u2019ne bildirim yapma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan komisyoncu ya da t\u00fcccarlar\u0131n,<\/li><li>\u00d6zel T\u00fcketim Vergisi I ve III say\u0131l\u0131 listelerdeki mallar\u0131n imal, ithal teslimini yapan EPDK lisansl\u0131 \u015firketler ve bayilerin,<\/li><li>Maden Kanunu kapsam\u0131nda d\u00fczenlenen i\u015fletme ruhsat\u0131\/sertifikas\u0131 sahipleri ve i\u015fletme ruhsat\u0131\/sertifikas\u0131 sahipleri ile yapt\u0131klar\u0131 s\u00f6zle\u015fmeye istinaden maden \u00fcretim faaliyetinde bulunan ger\u00e7ek ve t\u00fczel ki\u015fi m\u00fckelleflerin,<\/li><li>Demir ve \u00e7elik (GT\u0130P 72) ile demir veya \u00e7elikten e\u015fyalar\u0131n (GT\u0130P 73) imali, ithali ya da ihrac\u0131 faaliyetinde bulunan m\u00fckelleflerin,<\/li><li>Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131 taraf\u0131ndan olu\u015fturulan g\u00fcbre takip sistemine kay\u0131tl\u0131 m\u00fckelleflerin elektronik irsaliye kullanmas\u0131 zorunludur.<\/li><\/ul>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1621977612046\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"e-Irsaliye_Duzenlememe_Cezasi_Nedir\"><\/span><strong>e-\u0130rsaliye D\u00fczenlememe Cezas\u0131 Nedir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Elektronik irsaliye\u2019ye ge\u00e7mesi zorunlu olmas\u0131na ra\u011fmen ge\u00e7meyen m\u00fckelleflere para cezas\u0131 kesilmektedir. Elektronik irsaliyenin hi\u00e7 d\u00fczenlenmemesi, d\u00fczenlense bile ara\u00e7ta g\u00f6r\u00fcnt\u00fclenebilir bir formatta bulundurulmamas\u0131, sevk irsaliyesinde asgari olarak bulunmas\u0131 gereken zorunlu bilgilerin eksik olmas\u0131 ve belgede yer alan bilgilerin ger\u00e7e\u011fe ayk\u0131r\u0131 olmas\u0131 ya da sonradan de\u011fi\u015ftirilmesi durumunda, her belge hatas\u0131 i\u00e7in 380 TL para cezas\u0131 kesilir.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"E-Irsaliye_Yerine_Hangi_Belgeler_Kullanilabilir\"><\/span><strong>E-\u0130rsaliye Yerine Hangi Belgeler Kullan\u0131labilir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Mal\u0131n teslimi s\u0131ras\u0131nda d\u00fczenlenen e-Fatura ya da e-Ar\u015fiv Fatura\u2019da; d\u00fczenleme tarihi, zaman\u0131 ve belge \u00fczerinde \u201cirsaliye yerine ge\u00e7er\u201d ibaresi yer almas\u0131 durumunda belge, irsaliye yerine ge\u00e7er. Matbu \u00e7\u0131kt\u0131s\u0131nda sat\u0131c\u0131 veya yetkilinin imzas\u0131 ve ka\u015fe bulunmak zorundad\u0131r. Bu durumda ayr\u0131ca elektronik irsaliye d\u00fczenlenmesi gerekmez.&nbsp;<\/p>\n\n\n\n<p>M\u00fckelleflerin elektronik irsaliye sistemine ge\u00e7i\u015f yapt\u0131\u011f\u0131 tarihten itibaren \u00fc\u00e7 ay boyunca elektronik ve matbu irsaliyeyi ayn\u0131 anda d\u00fczenleyebilme olana\u011f\u0131 vard\u0131r. Dikkat edilmesi gereken husus, ayn\u0131 belgenin iki t\u00fcrde d\u00fczenlenemez olu\u015fudur. \u00dc\u00e7 ayl\u0131k s\u00fcre tamamland\u0131\u011f\u0131nda 19 Ekim 2019 tarihli 509 S\u0131ra No&#8217;lu VUK Genel Tebli\u011fe g\u00f6re, elektronik irsaliyeye kay\u0131tl\u0131 kullan\u0131c\u0131lar matbu irsaliye d\u00fczenleyemezler, t\u00fcm sevk irsaliyelerini elektronik olarak d\u00fczenlemek zorundad\u0131rlar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Irsaliye_Basvurusu_Nasil_Yapilir\"><\/span><strong>e-\u0130rsaliye Ba\u015fvurusu Nas\u0131l Yap\u0131l\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>e-\u0130rsaliye ba\u015fvurusu yapacak m\u00fckelleflerin e-Fatura kullan\u0131c\u0131s\u0131 olmalar\u0131 gerekmektedir. e-Fatura sisteminde kullan\u0131lan y\u00f6ntemin e-\u0130rsaliye i\u00e7in de kullan\u0131lmas\u0131 zorunludur. Elektronik irsaliye sistemine ge\u00e7i\u015f yapmak i\u00e7in kullanabilece\u011finiz \u00fc\u00e7 farkl\u0131 y\u00f6ntem \u015fu \u015fekildedir:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>G\u0130B Portal Y\u00f6ntemi: <\/strong>M\u00fckellefler G\u0130B\u2019in mevcut <a aria-label=\" (opens in a new tab)\" href=\"https:\/\/portal.efatura.gov.tr\/efatura\/egiris.jsp\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"rank-math-link\">portal adresi<\/a> \u00fczerinden ba\u015fvurarak ge\u00e7i\u015f yapabilirler.<\/li><li><strong>Do\u011frudan Entegrasyon Y\u00f6ntemi: <\/strong>Sahip olduklar\u0131 bilgi i\u015flem sistemleri arac\u0131l\u0131\u011f\u0131yla G\u0130B sistemlerine entegrasyon sa\u011flayarak ge\u00e7i\u015f yapabilirler.<\/li><li><strong>e-\u0130rsaliye \u00d6zel Entegrasyon Y\u00f6ntemi: <\/strong>G\u0130B\u2019den e-\u0130rsaliye \u00f6zel entegrat\u00f6rl\u00fck izni alan entegrat\u00f6rlerden biri ile anla\u015farak entegrasyon i\u015flemlerini ger\u00e7ekle\u015ftirerek ge\u00e7i\u015f yapabilirler.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_e-Irsaliye_Duzenlemek_Cok_Kolay\"><\/span><strong>M\u00fckellef ile e-\u0130rsaliye D\u00fczenlemek \u00c7ok Kolay!<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>M\u00fckellef ile \u015firketinizin t\u00fcm finansal s\u00fcre\u00e7lerini ve fatura d\u00fczenlemelerini ger\u00e7ekle\u015ftirmek \u00e7ok kolay! M\u00fckellef t\u00fcm e-\u0130mza, e-Fatura, e-Ar\u015fiv ve e-Serbest Meslek Makbuzu gibi e-D\u00f6n\u00fc\u015f\u00fcm \u00e7\u00f6z\u00fcmlerini hizmetinize sunar. Siz de belge d\u00fczenlemelerinizi pratik bir \u015fekilde ger\u00e7ekle\u015ftirmek i\u00e7in e-D\u00f6n\u00fc\u015f\u00fcm sistemine ge\u00e7mek isterseniz, daha fazla bilgi almak i\u00e7in buraya <a aria-label=\" (opens in a new tab)\" href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"rank-math-link\">t\u0131klayabilirsiniz<\/a>.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-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","protected":false},"excerpt":{"rendered":"<p>Teknolojinin geli\u015fmesiyle art\u0131k t\u00fcm finansal s\u00fcre\u00e7lerimizi online olarak ger\u00e7ekle\u015ftirebiliyoruz. Bir\u00e7ok fatura kesme i\u015flemini art\u0131k elektronik ortamdan yaparak zaman ve maliyet a\u00e7\u0131s\u0131ndan tasarruf sa\u011fl\u0131yor. Peki, e-\u0130rsaliye nedir? Hangi belgeler yerine kullan\u0131labilir? e-\u0130rsaliye Kimler i\u00e7in Zorunludur? e-Fatura uygulamas\u0131na kay\u0131tl\u0131 olan, 2018 ve sonraki y\u0131llarda 25 milyon TL ve \u00fczeri cirosu olan firmalar\u0131n e-\u0130rsaliye&#8217;ye ge\u00e7me zorunlulu\u011fu bulunmaktad\u0131r. Bu &#8230;<\/p>\n","protected":false},"author":12,"featured_media":4833,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-3325","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-e-donusum"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3325","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=3325"}],"version-history":[{"count":0,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3325\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/4833"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=3325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=3325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=3325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}