{"id":3688,"date":"2021-09-28T10:40:00","date_gmt":"2021-09-28T07:40:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=3688"},"modified":"2024-08-19T12:12:26","modified_gmt":"2024-08-19T09:12:26","slug":"internette-satislarinda-fatura-kesmeme-sakincasi","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/internette-satislarinda-fatura-kesmeme-sakincasi\/","title":{"rendered":"\u0130nternette Sat\u0131\u015f Yaparken Fatura Kesmemenin Sak\u0131ncalar\u0131 Nelerdir?"},"content":{"rendered":"\n<p>\u0130nternetten yap\u0131lan al\u0131\u015fveri\u015flerin y\u00fckselmesi ile <a aria-label=\"e-Ticaret (opens in a new tab)\" href=\"https:\/\/mukellef.co\/blog\/e-ticaret-sitelerinde-urun-satmak\/\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"rank-math-link\">e-Ticaret<\/a> sitelerinde de art\u0131\u015f ya\u015fan\u0131r. Bunun nedeni internet ortam\u0131nda yap\u0131lan t\u00fcm sat\u0131\u015flar elektronik ticaret kapsam\u0131na girebilmesidir. Peki, internette faturas\u0131z sat\u0131\u015f yapman\u0131n cezas\u0131 var m\u0131d\u0131r? \u0130nternette sat\u0131\u015f yapmak i\u00e7in \u015firket kurmak zorunlu mudur?<\/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\/internette-satislarinda-fatura-kesmeme-sakincasi\/#Internette_Satis_Yapmak_icin_Sirket_Kurmak_Zorunlu_mu\" >\u0130nternette Sat\u0131\u015f Yapmak i\u00e7in \u015eirket Kurmak Zorunlu mu?<\/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\/internette-satislarinda-fatura-kesmeme-sakincasi\/#Internette_Satis_Yapan_Isletmeler_e-Fatura_Kesmek_Zorunda_mi\" >\u0130nternette Sat\u0131\u015f Yapan \u0130\u015fletmeler e-Fatura Kesmek Zorunda m\u0131?\u00a0<\/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\/internette-satislarinda-fatura-kesmeme-sakincasi\/#Hangi_Durumlarda_Ceza_Uygulanir\" >Hangi Durumlarda Ceza Uygulan\u0131r?<\/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\/internette-satislarinda-fatura-kesmeme-sakincasi\/#Fatura_Kesmek_Isletmelere_Avantaj_Saglar_mi\" >Fatura Kesmek \u0130\u015fletmelere Avantaj Sa\u011flar m\u0131?<\/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\/internette-satislarinda-fatura-kesmeme-sakincasi\/#Internette_Satislarinda_Vergi_Muafiyeti_Uygulanir_mi\" >\u0130nternette Sat\u0131\u015flar\u0131nda Vergi Muafiyeti Uygulan\u0131r m\u0131?<\/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\/internette-satislarinda-fatura-kesmeme-sakincasi\/#Mukellef_ile_Sirketinizi_Kurduktan_Sonra_Finansal_Sureclerinizi_Kolaylikla_Yonetin\" >M\u00fckellef ile \u015eirketinizi Kurduktan Sonra Finansal S\u00fcre\u00e7lerinizi Kolayl\u0131kla Y\u00f6netin!&nbsp;<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Internette_Satis_Yapmak_icin_Sirket_Kurmak_Zorunlu_mu\"><\/span><strong>\u0130nternette Sat\u0131\u015f Yapmak i\u00e7in \u015eirket Kurmak Zorunlu mu?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130nternet ortam\u0131nda da olsa ticari faaliyetlerin uyguland\u0131\u011f\u0131 t\u00fcm alanlarda kazan\u0131lan gelirin vergilenmesi gerekmektedir. e-Ticaret yolu ile sat\u0131\u015f yapmaya ba\u015flarken i\u015f \u015fah\u0131s \u015firketi kurularak yap\u0131labilece\u011fi gibi sermaye \u015firketi kurularak da kurumsal faaliyet i\u00e7erisine girilebilir.&nbsp;<\/p>\n\n\n\n<p>Sat\u0131\u015f esnas\u0131nda ayl\u0131k toplam kazan\u00e7 miktar\u0131na bak\u0131lmaks\u0131z\u0131n bir ba\u015fkas\u0131na ait \u00fcr\u00fcn ve hizmet sat\u0131\u015f\u0131 yapan ki\u015filer de faturaland\u0131rma yap\u0131lmal\u0131 ve vergilendirilmelidir. \u015eah\u0131s ya da sermaye \u015firketinin kurulmas\u0131, vergi a\u00e7\u0131l\u0131\u015f\u0131 yapmak anlam\u0131na gelirken, bu i\u015flem t\u00fcm e-Ticaret faaliyetleri kapsam\u0131nda zorunludur. \u015eah\u0131s \u015firketleri gelir vergisi m\u00fckellefi olurken; sermaye \u015firketleri kurumlar vergisi m\u00fckellefi kapsam\u0131na al\u0131nmaktad\u0131r.&nbsp;<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1631706834569\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Internette_Satis_Yapan_Isletmeler_e-Fatura_Kesmek_Zorunda_mi\"><\/span><strong>\u0130nternette Sat\u0131\u015f Yapan \u0130\u015fletmeler e-Fatura Kesmek Zorunda m\u0131?\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>2021 y\u0131l\u0131 itibariyle y\u0131ll\u0131k cirosu 5 milyon TL ve \u00fczeri olan e-Ticaret i\u015fletmelerinin e-Fatura ve e-Ar\u015fiv kullanmas\u0131 zorunludur. Y\u0131ll\u0131k 5 milyon TL\u00a0 alt\u0131nda ciro yapan firmalara ise b\u00f6yle bir zorunluluk yoktur. \u0130stekleri dahilinde kendileri g\u00f6n\u00fcll\u00fc olarak e-Fatura kullan\u0131c\u0131s\u0131 olabilirler. Ayr\u0131ca, <a aria-label=\"e-Fatura (opens in a new tab)\" href=\"https:\/\/mukellef.co\/blog\/e-ticaret-icin-e-fatura\/\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"rank-math-link\">e-Fatura<\/a> sistemine ge\u00e7i\u015f yapan i\u015fletmelerin e-Defter uygulamas\u0131n\u0131 da kullanmas\u0131 gerekmektedir.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hangi_Durumlarda_Ceza_Uygulanir\"><\/span><strong>Hangi Durumlarda Ceza Uygulan\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u015eirket kurmadan elektronik ticaret yolu ile sat\u0131\u015f yapanlar\u0131n takibini yapan Maliye Bakanl\u0131\u011f\u0131, vergisiz yap\u0131lan sat\u0131\u015flar\u0131 tespit ederek cezai bir yapt\u0131r\u0131m uygular. \u0130\u015fe ba\u015flama bildiriminin zaman\u0131nda verilmemesi, beyannamelerin zaman\u0131nda verilmemesi, \u00f6denmesi gereken vergilerin zaman\u0131nda beyan edilmemesinden kaynakl\u0131 vergi ziya\u0131, \u00f6zel usuls\u00fczl\u00fck gibi cezalarla kar\u015f\u0131 kar\u015f\u0131ya kal\u0131nacakt\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Fatura_Kesmek_Isletmelere_Avantaj_Saglar_mi\"><\/span><strong>Fatura Kesmek \u0130\u015fletmelere Avantaj Sa\u011flar m\u0131?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130nternette sat\u0131\u015f yaparken fatura kesmek i\u015fletmelere bir\u00e7ok y\u00f6nden avantaj sa\u011flar. Kesilen fatura sat\u0131\u015f i\u015flemine dair bir kan\u0131t niteli\u011fi ta\u015f\u0131r. Faturas\u0131z sat\u0131\u015flarda ise al\u0131c\u0131 ve sat\u0131c\u0131 aras\u0131nda anla\u015fmazl\u0131klar \u00e7\u0131kabilir. Al\u0131c\u0131 ve sat\u0131c\u0131 aras\u0131nda yap\u0131lm\u0131\u015f olan ticari i\u015flem fatura sayesinde belgelenmi\u015f olur ve olas\u0131 anla\u015fmazl\u0131k halinde faturadan bir kan\u0131t niteli\u011finde yararlan\u0131lm\u0131\u015f olunur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Internette_Satislarinda_Vergi_Muafiyeti_Uygulanir_mi\"><\/span><strong>\u0130nternette Sat\u0131\u015flar\u0131nda Vergi Muafiyeti Uygulan\u0131r m\u0131?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2021\/04\/20210430-8.htm\" target=\"_blank\" aria-label=\"Gelir Vergi Kanunu&#039;na (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"rank-math-link\">Gelir Vergi Kanunu&#8217;na<\/a> g\u00f6re belirlenen maddelerin hepsini ta\u015f\u0131yan ki\u015filer gelir vergisinden muaf tutulabilmektedir. Muaf tutulan durumlar \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sat\u0131\u015f\u0131 yap\u0131lan \u00fcr\u00fcnlerin evde \u00fcretilmesi (el i\u015fi ile yap\u0131labilen dantel, \u00f6rg\u00fc, hal\u0131, \u00e7orap, nak\u0131\u015f, mant\u0131, eri\u015fte, sepet vb. \u00fcr\u00fcnler),<\/li>\n\n\n\n<li>Sanayi tipi ya da seri \u00fcretim yapabilen makine kullan\u0131m\u0131 olmamas\u0131,<\/li>\n\n\n\n<li>D\u0131\u015far\u0131dan herhangi bir i\u015f\u00e7iyi \u00e7al\u0131\u015ft\u0131rmamas\u0131,<\/li>\n\n\n\n<li>Y\u0131l i\u00e7erisinde kazan\u0131lan sat\u0131\u015f tutar\u0131n\u0131n o y\u0131l ge\u00e7erlili\u011fi olan asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131n alt\u0131nda olmas\u0131,<\/li>\n\n\n\n<li>\u00dcretilen \u00fcr\u00fcnlerin kermes, panay\u0131r gibi yerlerde sat\u0131lmas\u0131 durumlar\u0131 vergilendirmeden muaf tutulmaktad\u0131r.\u00a0<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Sirketinizi_Kurduktan_Sonra_Finansal_Sureclerinizi_Kolaylikla_Yonetin\"><\/span><strong>M\u00fckellef ile \u015eirketinizi Kurduktan Sonra Finansal S\u00fcre\u00e7lerinizi Kolayl\u0131kla Y\u00f6netin!&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>M\u00fckellef, \u015firket kurulu\u015f s\u00fcrecinde ve sonras\u0131nda sundu\u011fu hizmetler ile sizlere destek sa\u011flar. M\u00fckellef ile \u015firketinizi dakikalar i\u00e7erisinde kurabilir, sizlere sundu\u011fu \u00f6n muhasebe ve e-D\u00f6n\u00fc\u015f\u00fcm hizmetlerinden faydalanabilirsiniz. M\u00fckellef, e-D\u00f6n\u00fc\u015f\u00fcm hizmetlerine ge\u00e7i\u015f yaparken i\u015flemleri takip eder. Sizler de M\u00fckellef&#8217;in sa\u011flad\u0131\u011f\u0131 e-D\u00f6n\u00fc\u015f\u00fcm hizmetlerinden yararlanabilirsiniz. Daha detayl\u0131 bilgi almak i\u00e7in <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" aria-label=\" (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"rank-math-link\">t\u0131klay\u0131n\u0131z<\/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-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","protected":false},"excerpt":{"rendered":"<p>\u0130nternetten yap\u0131lan al\u0131\u015fveri\u015flerin y\u00fckselmesi ile e-Ticaret sitelerinde de art\u0131\u015f ya\u015fan\u0131r. Bunun nedeni internet ortam\u0131nda yap\u0131lan t\u00fcm sat\u0131\u015flar elektronik ticaret kapsam\u0131na girebilmesidir. Peki, internette faturas\u0131z sat\u0131\u015f yapman\u0131n cezas\u0131 var m\u0131d\u0131r? \u0130nternette sat\u0131\u015f yapmak i\u00e7in \u015firket kurmak zorunlu mudur? \u0130nternette Sat\u0131\u015f Yapmak i\u00e7in \u015eirket Kurmak Zorunlu mu? \u0130nternet ortam\u0131nda da olsa ticari faaliyetlerin uyguland\u0131\u011f\u0131 t\u00fcm alanlarda kazan\u0131lan &#8230;<\/p>\n","protected":false},"author":29,"featured_media":4843,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[374,18],"tags":[],"class_list":["post-3688","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-e-ticaret","category-e-donusum"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3688","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=3688"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3688\/revisions"}],"predecessor-version":[{"id":7914,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3688\/revisions\/7914"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/4843"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=3688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=3688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=3688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}