{"id":3525,"date":"2021-08-17T14:10:00","date_gmt":"2021-08-17T11:10:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=3525"},"modified":"2025-04-18T12:16:41","modified_gmt":"2025-04-18T09:16:41","slug":"ba-bs-formlari-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/ba-bs-formlari-nedir\/","title":{"rendered":"Ba-Bs Nedir? Ba-Bs Kalkt\u0131 m\u0131?"},"content":{"rendered":"\n<p>Form Ba ve Form Bs, i\u015fletmelerin ticari i\u015flemlerini \u015feffaf h\u00e2le getirmek, muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 olan belgelerle m\u00fccadele etmek i\u00e7in geli\u015ftirildi. 2005&#8217;te ba\u015flat\u0131lan uygulama y\u0131llar boyunca muhasebe s\u00fcre\u00e7lerinde kullan\u0131ld\u0131. Ancak dijital d\u00f6n\u00fc\u015f\u00fcm ve e-belge sistemlerinin yayg\u0131nla\u015fmas\u0131yla birlikte Ba-Bs formlar\u0131yla bildirim verilmesi uygulamas\u0131 sona erdirildi. Peki, bu formlar ne i\u015fe yar\u0131yordu ve kald\u0131r\u0131lmalar\u0131 ne anlama geliyor? Bu i\u00e7eri\u011fimizde Ba-Bs formlar\u0131 hakk\u0131nda detayl\u0131 bilgiler bulabilirsiniz.<\/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\/ba-bs-formlari-nedir\/#Ba_Formu_Nedir\" >Ba Formu 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\/ba-bs-formlari-nedir\/#Bs_Formu_Nedir\" >Bs Formu 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\/ba-bs-formlari-nedir\/#Ba-Bs_Formlari_Hangi_Sirketler_Icin_Zorunludur\" >Ba-Bs Formlar\u0131 Hangi \u015eirketler \u0130\u00e7in Zorunludur?<\/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\/ba-bs-formlari-nedir\/#Hangi_Durumlarda_Ba-Bs_Formu_Duzenlenir\" >Hangi Durumlarda Ba-Bs Formu D\u00fczenlenir?<\/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\/ba-bs-formlari-nedir\/#Ba-Bs_Formlari_Nasil_Duzenlenir\" >Ba-Bs Formlar\u0131 Nas\u0131l D\u00fczenlenir?<\/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\/ba-bs-formlari-nedir\/#Ba-Bs_Ne_Zaman_Verilir\" >Ba-Bs Ne Zaman Verilir?<\/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\/ba-bs-formlari-nedir\/#Ba-Bs_Ne_Zaman_Basladi\" >Ba-Bs Ne Zaman Ba\u015flad\u0131?<\/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\/ba-bs-formlari-nedir\/#Ba-Bs_Mutabakat_Formu_Kaldirildi_mi\" >Ba-Bs Mutabakat Formu Kald\u0131r\u0131ld\u0131 m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/ba-bs-formlari-nedir\/#Mukellef_ile_Sirketinizin_Finansal_Islemlerini_Kolayca_Takip_Edin\" >M\u00fckellef ile \u015eirketinizin Finansal \u0130\u015flemlerini Kolayca Takip Edin!<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ba_Formu_Nedir\"><\/span>Ba Formu Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ba formu, &#8220;Mal ve Hizmet Al\u0131mlar\u0131na \u0130li\u015fkin Bildirim Formu&#8221; anlam\u0131na gelen bir beyan formudur. Bu form, bir \u015firketin belirli bir d\u00f6nemde di\u011fer ki\u015filerden veya kurumlardan yapt\u0131\u011f\u0131 mal veya hizmet al\u0131mlar\u0131n\u0131 g\u00f6sterir. Temel amac\u0131 vergi m\u00fckelleflerinin aras\u0131ndaki ticari ili\u015fkileri \u015feffaf h\u00e2le getirerek kay\u0131t d\u0131\u015f\u0131 ekonomiyi \u00f6nlemektir. Ba formu al\u0131c\u0131 taraf\u0131n d\u00fczenledi\u011fi bir bildirimdir.<\/p>\n\n\n\n<p>Ba formu sat\u0131c\u0131lar taraf\u0131ndan d\u00fczenlenen Bs formu ile birlikte i\u015fletmelerin birbirleriyle yapt\u0131klar\u0131 i\u015flemleri kar\u015f\u0131la\u015ft\u0131rma ve mutabakat sa\u011flama imk\u00e2n\u0131 sunar.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bs_Formu_Nedir\"><\/span>Bs Formu Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>&#8220;Mal ve Hizmet Sat\u0131\u015flar\u0131na \u0130li\u015fkin Bildirim Formu&#8221; anlam\u0131na gelen Bs formu, Ba formunda yer alan bilgilerin do\u011frulanmas\u0131 ve tutarl\u0131l\u0131\u011f\u0131n\u0131n sa\u011flanmas\u0131 i\u00e7in d\u00fczenlenir. Bu form bir \u015firketin belirli bir d\u00f6nemde di\u011fer ki\u015filere veya kurumlara yapt\u0131\u011f\u0131 mal ve hizmet sat\u0131\u015flar\u0131n\u0131 g\u00f6sterir. Ba formu gibi Bs formu da ticari i\u015flemlerde \u015feffafl\u0131\u011f\u0131 art\u0131rmay\u0131 ve vergi kay\u0131plar\u0131n\u0131 \u00f6nlemeyi hedefler. Bs formu sat\u0131c\u0131 taraf\u0131n d\u00fczenledi\u011fi bir bildirimdir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ba-Bs_Formlari_Hangi_Sirketler_Icin_Zorunludur\"><\/span>Ba-Bs Formlar\u0131 Hangi \u015eirketler \u0130\u00e7in Zorunludur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ba ve Bs formlar\u0131 bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckellefler i\u00e7in zorunludur. Bu m\u00fckellefler Vergi Usul Kanunu&#8217;na g\u00f6re belirlenen muhasebe standartlar\u0131na uygun olarak kay\u0131t tutmak zorundad\u0131r. Bu nedenle Ba ve Bs formlar\u0131n\u0131 belirlenen s\u00fcreler i\u00e7inde vergi dairesine beyan etmeleri gerekir. Bu m\u00fckellefler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Anonim \u015eirketler: <\/strong>Sermaye \u015firketleri aras\u0131nda yer alan anonim \u015firketler, t\u00fczel ki\u015filikleri nedeniyle geni\u015f \u00e7apta finansal i\u015flem ger\u00e7ekle\u015ftirir. Bu nedenle ayl\u0131k olarak Ba ve Bs formlar\u0131n\u0131 d\u00fczenleyerek beyan etmek zorundad\u0131r.<\/li>\n\n\n\n<li><strong>Limited \u015eirketler: <\/strong>K\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli i\u015fletmeler aras\u0131nda yayg\u0131n olan limited \u015firketler de bilan\u00e7o esas\u0131na g\u00f6re defter tutar. Ticari faaliyetlerinde \u015feffafl\u0131k sa\u011flamak i\u00e7in her ay Ba ve Bs formlar\u0131n\u0131 beyan etmeleri zorunludur.<\/li>\n\n\n\n<li><strong>\u015eah\u0131s \u015eirketleri: <\/strong>E\u011fer bilan\u00e7o esas\u0131na g\u00f6re defter tutuyorlarsa \u015fah\u0131s \u015firketleri de Ba ve Bs formlar\u0131n\u0131 vermekle y\u00fck\u00fcml\u00fcd\u00fcr. Bu y\u00fck\u00fcml\u00fcl\u00fck i\u015f hacimlerine ve kay\u0131t sistemlerine ba\u011fl\u0131 olarak baz\u0131 \u015fah\u0131s i\u015fletmelerini kapsamayabilir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hangi_Durumlarda_Ba-Bs_Formu_Duzenlenir\"><\/span>Hangi Durumlarda Ba-Bs Formu D\u00fczenlenir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ba ve Bs formlar\u0131n\u0131n hangi durumlarda d\u00fczenlenmesi gerekti\u011fi 396 S\u0131ra Nolu VUK Genel Tebli\u011fi ile belirlenmi\u015ftir. Buna g\u00f6re a\u015fa\u011f\u0131daki durumlarda Ba-Bs formu d\u00fczenlenir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u20ba5.000 ve \u00dczeri Mal veya Hizmet Al\u0131mlar\u0131<\/strong>: Bir ki\u015fiden veya kurumdan KDV tutar\u0131 hari\u00e7 \u20ba5.000 ve \u00fczerindeki mal veya hizmet al\u0131mlar\u0131 i\u00e7in Ba formu d\u00fczenlenir.<\/li>\n\n\n\n<li><strong>\u20ba5.000 ve \u00dczeri Mal veya Hizmet Sat\u0131\u015flar\u0131: <\/strong>KDV tutar\u0131 hari\u00e7 \u20ba5.000 ve \u00fczerindeki mal veya hizmet sat\u0131\u015flar\u0131nda sat\u0131c\u0131 taraf\u0131ndan Bs formu d\u00fczenlenir.\u00a0<\/li>\n\n\n\n<li><strong>Yurt D\u0131\u015f\u0131na Kesilen Faturalar:<\/strong> T\u00fcrkiye&#8217;deki \u015firketlerin yurt d\u0131\u015f\u0131na yapt\u0131\u011f\u0131 mal ve\/veya hizmet sat\u0131\u015flar\u0131na ili\u015fkin faturalar Ba-Bs formlar\u0131nda beyan edilir.\u00a0<\/li>\n\n\n\n<li><strong>\u0130ade Faturalar\u0131:<\/strong> M\u00fc\u015fteri iadeleri veya mal\/hizmet al\u0131m\u0131ndan sonra d\u00fczenlenen iade faturalar\u0131 ilgili d\u00f6nem Ba-Bs formlar\u0131na d\u00e2hil edilir. Bu sayede gerekli durumlarda i\u015flemler geriye d\u00f6n\u00fck olarak izlenebilir.<\/li>\n\n\n\n<li><strong>Kur Fark\u0131 Faturalar\u0131: <\/strong>D\u00f6vizle yap\u0131lan i\u015flemlerde olu\u015fan kur farklar\u0131 i\u00e7in kesilen faturalar da Ba-Bs formlar\u0131na d\u00e2hil edilir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ba-Bs_Formlari_Nasil_Duzenlenir\"><\/span>Ba-Bs Formlar\u0131 Nas\u0131l D\u00fczenlenir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ba-Bs formlar\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n (G\u0130B) belirledi\u011fi standartlara uygun olarak elektronik ortamda d\u00fczenlenir. D\u00fczenleme s\u00fcreci \u015fu ad\u0131mlar\u0131 i\u00e7erir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>G\u0130B&#8217;in e-beyanname sistemine giri\u015f yap\u0131l\u0131r. \u0130lgili d\u00f6nem i\u00e7in Form Ba veya Form Bs se\u00e7ilir.<\/li>\n\n\n\n<li>Al\u0131m veya sat\u0131m yap\u0131lan ki\u015filerin ya da kurumlar\u0131n bilgileri (vergi kimlik numaras\u0131, \u00fcnvan\u0131 vb.) girilir. Ayn\u0131 ki\u015fi veya kurumla yap\u0131lan birden fazla i\u015flem tek bir formda toplu \u015fekilde bildirilir.\u00a0<\/li>\n\n\n\n<li>Faturan\u0131n veya di\u011fer belgelerin tarih ve numaras\u0131 ile tutarlar\u0131 girilir. Formlar KDV hari\u00e7 tutarlar \u00fczerinden d\u00fczenlenir.<\/li>\n\n\n\n<li>D\u00f6vizle yap\u0131lan i\u015flemler Merkez Bankas\u0131 d\u00f6viz al\u0131\u015f kuru \u00fczerinden T\u00fcrk liras\u0131na \u00e7evrilerek bildirilir.<\/li>\n\n\n\n<li>Formlarda yer alan bilgilerin faturayla ve di\u011fer belgelerle uyumlulu\u011fu kontrol edilerek onaylan\u0131r ve elektronik olarak g\u00f6nderilir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ba-Bs_Ne_Zaman_Verilir\"><\/span>Ba-Bs Ne Zaman Verilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>396 S\u0131ra Nolu Vergi Usul Kanunu Genel Tebli\u011fi&#8217;ne g\u00f6re Ba-Bs formlar\u0131 ayl\u0131k olarak verilmelidir. M\u00fckellefler bildirim formlar\u0131n\u0131 ilgili d\u00f6nemi takip eden ay\u0131n ilk g\u00fcn\u00fcnden itibaren g\u00f6nderebilir. Ba-Bs formlar\u0131n\u0131n son teslim g\u00fcn\u00fcyse takip eden ay\u0131n son g\u00fcn\u00fcn\u00fcn ak\u015fam\u0131 saat 24.00&#8217;t\u00fcr. M\u00fckellefler formlar\u0131 bu s\u00fcre i\u00e7erisinde bildirmeli ve sistem \u00fczerinden onaylamal\u0131d\u0131r. \u00d6rne\u011fin ocak ay\u0131na ait Ba-Bs formlar\u0131, \u015fubat ay\u0131n\u0131n ilk g\u00fcn\u00fcnden itibaren verilebilir ve en ge\u00e7 \u015fubat ay\u0131n\u0131n son g\u00fcn\u00fc ak\u015fam saat 24.00&#8217;e kadar g\u00f6nderilmelidir. Elektronik ortamda verilen bu formlar\u0131n sistem yo\u011funlu\u011fu gibi nedenlerle son g\u00fcne b\u0131rak\u0131lmamas\u0131 tavsiye edilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ba-Bs_Ne_Zaman_Basladi\"><\/span>Ba-Bs Ne Zaman Ba\u015flad\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Form Ba ve Form Bs 2005 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren 350 S\u0131ra Nolu Vergi Usul Kanunu Genel Tebli\u011fi ile uygulamaya konuldu. Bu d\u00fczenlemenin temel amac\u0131 m\u00fckellefler aras\u0131ndaki ticari i\u015flemleri daha \u015feffaf h\u00e2le getirerek kay\u0131t d\u0131\u015f\u0131 ekonomiyi engellemek, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131 \u00f6nlemek ve denetim s\u00fcre\u00e7lerini kolayla\u015ft\u0131rmakt\u0131r. Vergi idaresi, i\u015fletmeler aras\u0131ndaki y\u00fcksek tutarl\u0131 mal ve hizmet hareketlerini takip edebilmek i\u00e7in belirli bir e\u015fik de\u011fer belirlemi\u015f ve bu de\u011ferin \u00fczerindeki i\u015flemleri raporlamay\u0131 zorunlu h\u00e2le getirmi\u015ftir.<\/p>\n\n\n\n<p>Ba-Bs formlar\u0131 2008\u2019den itibaren bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckellefler i\u00e7in zorunlu bir bildirim arac\u0131 h\u00e2line geldi. Bu uygulamayla vergi denetimlerinde sistematik bir yakla\u015f\u0131m benimsenerek \u015firketlerin mali hareketleri daha kolay analiz edilmeye ba\u015fland\u0131. Ayn\u0131 zamanda vergi dairesi taraf\u0131ndan yap\u0131lan otomatik \u00e7apraz kontroller sayesinde m\u00fckelleflerin bildirdi\u011fi al\u0131m ve sat\u0131m i\u015flemleri kar\u015f\u0131la\u015ft\u0131r\u0131larak eksik veya hatal\u0131 bildirimlerin tespiti kolayla\u015ft\u0131. Bu formlar elektronik beyan sisteminin geli\u015fmesiyle birlikte Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na (G\u0130B) dijital ortamda sunulmaya ba\u015fland\u0131.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ba-Bs_Mutabakat_Formu_Kaldirildi_mi\"><\/span>Ba-Bs Mutabakat Formu Kald\u0131r\u0131ld\u0131 m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ba-Bs formlar\u0131 565 S\u0131ra Nolu Vergi Usul Kanunu Genel Tebli\u011fi kapsam\u0131nda 25 Eyl\u00fcl 2024 tarihi itibar\u0131yla tamamen kald\u0131r\u0131ld\u0131. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B), elektronik belge uygulamalar\u0131n\u0131n yayg\u0131nla\u015fmas\u0131 ve vergi denetim s\u00fcre\u00e7lerinin dijital ortama ta\u015f\u0131nmas\u0131 sebebiyle Ba-Bs formlar\u0131n\u0131n gereklili\u011fini sona erdirdi.<\/p>\n\n\n\n<p>Vergi m\u00fckellefleri aras\u0131ndaki ticari i\u015flemlerin takibiyse e-Fatura, e-Ar\u015fiv Fatura, e-\u0130rsaliye ve e-Defter gibi dijital sistemler \u00fczerinden y\u00fcr\u00fct\u00fclmeye devam ediyor. Bu d\u00fczenleme i\u015fletmelerin beyan y\u00fck\u00fcn\u00fc azaltmay\u0131, vergi i\u015flemlerini daha h\u0131zl\u0131 ve otomatik h\u00e2le getirmeyi ama\u00e7l\u0131yor.<\/p>\n\n\n\n<p>Ba-Bs mutabakat formu ayr\u0131 bir belge olup Ba-Bs formlar\u0131n\u0131n verilmesinden sonra m\u00fckelleflerin kendi aralar\u0131nda yapt\u0131klar\u0131 bir kar\u015f\u0131la\u015ft\u0131rma i\u015flemidir. Ba-Bs mutabakat s\u00fcre\u00e7leri de zorunlu olmaktan \u00e7\u0131kmakla beraber, i\u015fletmeler kendi muhasebe s\u00fcre\u00e7lerinde dilerlerse kar\u015f\u0131l\u0131kl\u0131 mutabakat yapmaya devam edebilirler.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Sirketinizin_Finansal_Islemlerini_Kolayca_Takip_Edin\"><\/span><strong>M\u00fckellef ile \u015eirketinizin Finansal \u0130\u015flemlerini Kolayca Takip Edin!<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ba-Bs formlar\u0131n\u0131n kald\u0131r\u0131lmas\u0131yla i\u015fletmelerin finansal s\u00fcre\u00e7lerini dijital ortamda takip etmesi ve y\u00f6netmesi her zamankinden daha \u00f6nemli h\u00e2le geldi. M\u00fckellef olarak e-Fatura, e-Ar\u015fiv Fatura, e-Defter ve di\u011fer dijital muhasebe s\u00fcre\u00e7lerini kolayca y\u00f6netmenize yard\u0131mc\u0131 oluyoruz. Vergi y\u00fck\u00fcml\u00fcl\u00fcklerinizi eksiksiz yerine getirmek, e-Belge sistemleriyle tam uyumlu olmak ve muhasebe s\u00fcre\u00e7lerinizi h\u0131zland\u0131rmak i\u00e7in profesyonel ekibimizle ileti\u015fime ge\u00e7ebilirsiniz. Hayalinizdeki i\u015fi diledi\u011finiz yerden hayata ge\u00e7irmek, mevcut i\u015finizi b\u00fcy\u00fctmek i\u00e7in <a href=\"https:\/\/mukellef.co\/\">M\u00fckellef<\/a> m\u00fc\u015fterisi olabilirsiniz! Hemen <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye olun<\/a>, sizi arayal\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-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<p><strong>Yararlan\u0131lan Kaynaklar<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.gib.gov.tr\/form-ba-form-bs-bildirimlerine-dahil-edilmemesi-gereken-belgelere-iliskin-duyuru\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.gib.gov.tr\/form-ba-form-bs-bildirimlerine-dahil-edilmemesi-gereken-belgelere-iliskin-duyuru<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/haberler\/9d0ce645-24df-4e99-bc84-8b9a0dea8428\/form-ba---form-bs-bildirimi-vergi-zorunluluguna-iliskin-yeni-duzenleme\" target=\"_blank\" rel=\"noopener\">https:\/\/www.turmob.org.tr\/haberler\/9d0ce645-24<\/a><a href=\"https:\/\/www.turmob.org.tr\/haberler\/9d0ce645-24df-4e99-bc84-8b9a0dea8428\/form-ba---form-bs-bildirimi-vergi-zorunluluguna-iliskin-yeni-duzenleme\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">d<\/a><a href=\"https:\/\/www.turmob.org.tr\/haberler\/9d0ce645-24df-4e99-bc84-8b9a0dea8428\/form-ba---form-bs-bildirimi-vergi-zorunluluguna-iliskin-yeni-duzenleme\" target=\"_blank\" rel=\"noopener\">f-4e99-bc84-8b9a0dea8428\/form-ba&#8212;form-bs-bildirimi-vergi-zorunluluguna-iliskin-yeni-duzenleme<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/ef76f797-9335-4ac0-8a5b-9fbcbdffae5b\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/ef76f797-9335-4ac0-8a5b-9fbcbdffae5b<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.verginet.net\/dtt\/11\/Vergi-Sirkuleri-2024-87.aspx\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.verginet.net\/dtt\/11\/Vergi-Sirkuleri-2024-87.aspx<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2024\/09\/20240925-3.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2024\/09\/20240925-3.htm<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Form Ba ve Form Bs, i\u015fletmelerin ticari i\u015flemlerini \u015feffaf h\u00e2le getirmek, muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 olan belgelerle m\u00fccadele etmek i\u00e7in geli\u015ftirildi. 2005&#8217;te ba\u015flat\u0131lan uygulama y\u0131llar boyunca muhasebe s\u00fcre\u00e7lerinde kullan\u0131ld\u0131. Ancak dijital d\u00f6n\u00fc\u015f\u00fcm ve e-belge sistemlerinin yayg\u0131nla\u015fmas\u0131yla birlikte Ba-Bs formlar\u0131yla bildirim verilmesi uygulamas\u0131 sona erdirildi. Peki, bu formlar ne i\u015fe yar\u0131yordu ve kald\u0131r\u0131lmalar\u0131 ne anlama geliyor? Bu &#8230;<\/p>\n","protected":false},"author":29,"featured_media":10015,"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-3525","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\/3525","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=3525"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3525\/revisions"}],"predecessor-version":[{"id":10017,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3525\/revisions\/10017"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/10015"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=3525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=3525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=3525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}