{"id":3912,"date":"2022-01-26T10:30:00","date_gmt":"2022-01-26T07:30:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=3912"},"modified":"2024-08-07T17:58:07","modified_gmt":"2024-08-07T14:58:07","slug":"freelance-calisanlar-icin-fatura-ve-vergi","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/freelance-calisanlar-icin-fatura-ve-vergi\/","title":{"rendered":"Freelance \u00c7al\u0131\u015fanlar i\u00e7in Fatura ve Vergi S\u00fcre\u00e7leri"},"content":{"rendered":"\n<p>G\u00fcn\u00fcm\u00fczde geli\u015fen teknoloji ile birlikte insanlar art\u0131k internet \u00fczerinden para kazanmay\u0131 daha \u00e7ok tercih eder hale geldi. Bir \u015firketten, kurumdan ya da zamandan ba\u011f\u0131ms\u0131z olarak \u00e7al\u0131\u015fan freelancerlar\u0131n, yani serbest \u00e7al\u0131\u015fanlar\u0131n vergi \u00f6demekle y\u00fck\u00fcml\u00fc olup olmad\u0131\u011f\u0131 ise en \u00e7ok merak edilen sorulardan biri. Peki, freelance \u00e7al\u0131\u015f\u0131rken vergi \u00f6demek zorunlu mu? Vergilendirme yap\u0131lmazsa ne olur?<\/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\/freelance-calisanlar-icin-fatura-ve-vergi\/#Freelance_Calisanlar_Vergi_Odemekle_Yukumlu_mu\" >Freelance \u00c7al\u0131\u015fanlar Vergi \u00d6demekle Y\u00fck\u00fcml\u00fc m\u00fc?<\/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\/freelance-calisanlar-icin-fatura-ve-vergi\/#Freelance_Kazancinizin_Vergi_Kanunlarindaki_Tanimi_Nedir\" >Freelance Kazanc\u0131n\u0131z\u0131n Vergi Kanunlar\u0131ndaki Tan\u0131m\u0131 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\/freelance-calisanlar-icin-fatura-ve-vergi\/#Vergilendirme_Yapilmazsa_Ne_Olur\" >Vergilendirme Yap\u0131lmazsa Ne Olur?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/freelance-calisanlar-icin-fatura-ve-vergi\/#Hizmet_Karsiligi_Belge_Duzenlenmemesi_Durumu\" >Hizmet Kar\u015f\u0131l\u0131\u011f\u0131 Belge D\u00fczenlenmemesi Durumu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/freelance-calisanlar-icin-fatura-ve-vergi\/#Beyanname_Yukumluluklerinin_Yerine_Getirilmemesi_Durumu\" >Beyanname Y\u00fck\u00fcml\u00fcl\u00fcklerinin Yerine Getirilmemesi Durumu<\/a><\/li><\/ul><\/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\/freelance-calisanlar-icin-fatura-ve-vergi\/#Mukellef_ile_Tum_Finansal_Sureclerinizi_Yonetin\" >M\u00fckellef ile T\u00fcm Finansal S\u00fcre\u00e7lerinizi Y\u00f6netin!<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Freelance_Calisanlar_Vergi_Odemekle_Yukumlu_mu\"><\/span>Freelance \u00c7al\u0131\u015fanlar Vergi \u00d6demekle Y\u00fck\u00fcml\u00fc m\u00fc?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130nternette yap\u0131labilecek bir s\u00fcr\u00fc freelance i\u015f mevcuttur. \u00d6zellikle \u00f6ne \u00e7\u0131kan i\u015f alanlar\u0131na \u00f6rnek vermek gerekirse, sosyal medya uzmanl\u0131\u011f\u0131, i\u00e7erik edit\u00f6rl\u00fc\u011f\u00fc, SEO dan\u0131\u015fmanl\u0131\u011f\u0131, metin yazarl\u0131\u011f\u0131, \u00e7evirmenlik, grafik tasar\u0131m, yaz\u0131l\u0131m geli\u015ftirme ve programlama gibi i\u015fleri sayabiliriz. Freelance \u00e7al\u0131\u015f\u0131rken hizmet verdi\u011finiz ki\u015fi ya da kurumlardan \u00f6deme alabilmek i\u00e7in <a href=\"https:\/\/mukellef.co\/blog\/freelance-calisirken-fatura-kesilebilir-mi\/\">fatura kesmek<\/a> gerekir. Kesilen bu fatura ise vergi \u00f6demesi anlam\u0131n\u0131 ta\u015f\u0131r.&nbsp;<\/p>\n\n\n\n<p>Freelance \u00e7al\u0131\u015fan olarak kazan\u00e7 elde etti\u011finizde bunu serbest meslek makbuzu ile belgelendirmeniz gerekir. Bu serbest meslek makbuzunda br\u00fct tutar \u00fczerinden stopajla beraber KDV de bulunmaktad\u0131r. Vergilendirme s\u00fcrecinde stopaj\u0131, serbest meslek makbuzu d\u00fczenlenen m\u00fc\u015fterinin \u00f6demesi gerekir. KDV\u2019yi ise freelance \u00e7al\u0131\u015fanlar \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Buna ek olarak Serbest meslek erbaplar\u0131n\u0131n, Y\u0131ll\u0131k <a href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-nedir-nasil-hesaplanir\/\">Gelir Vergisi Beyannamesi<\/a>, Ge\u00e7ici Vergi Beyannamesi ve <a href=\"https:\/\/mukellef.co\/blog\/kdv-nedir-hesaplamasi-nasil-yapilir\/\">Katma De\u011fer Vergisi Beyannamesi<\/a> ile beyan vergi \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc de bulunmaktad\u0131r.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/freelance-calisanlar-vergi-odemekle-yukumlu-mu.jpg\" alt=\"freelance \u00e7al\u0131\u015fanlar vergi \u00f6demekle y\u00fck\u00fcml\u00fc m\u00fc\" class=\"wp-image-7096\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/freelance-calisanlar-vergi-odemekle-yukumlu-mu.jpg 1000w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/freelance-calisanlar-vergi-odemekle-yukumlu-mu-300x200.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/freelance-calisanlar-vergi-odemekle-yukumlu-mu-768x512.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Freelance_Kazancinizin_Vergi_Kanunlarindaki_Tanimi_Nedir\"><\/span><strong>Freelance Kazanc\u0131n\u0131z\u0131n Vergi Kanunlar\u0131ndaki Tan\u0131m\u0131 Nedir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gelir Vergisi Kanunu\u2019na g\u00f6re; sermayeden ziyade \u015fahsi mesaiye, ilmi ya da mesleki bilgiye ya da ihtisasa dayanan, ticari mahiyette olmayan, bir i\u015fverene ba\u011fl\u0131 olmadan \u015fahsi sorumluluk alt\u0131nda kendi nam ve hesab\u0131na yap\u0131lan faaliyetler serbest meslek faaliyetidir. Bu faaliyetlerden elde edilen kazan\u00e7 da \u201cserbest meslek kazanc\u0131\u201d olarak tan\u0131mlan\u0131r. Freelance \u00e7al\u0131\u015fan olarak kazan\u00e7 elde ederken, sundu\u011funuz hizmetin d\u00e2hil olabilece\u011fi 2 \u00e7e\u015fit kazan\u00e7 mevcuttur. Bunlar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Serbest Meslek Kazanc\u0131<\/li>\n\n\n\n<li>Ar\u0131zi Kazan\u00e7 (S\u00fcreklilik \u0130\u00e7ermeyen Kazan\u00e7)<\/li>\n<\/ul>\n\n\n\n<p>Sunmu\u015f oldu\u011funuz hizmet s\u00fcreklilik i\u00e7eriyorsa, bu serbest meslek kazanc\u0131d\u0131r. Bu kapsamda bir vergilendirmeye tabi olursunuz. \u00d6rne\u011fin; bir defaya mahsusu freelance hizmet sundunuz ve bu s\u00fcreklilik i\u00e7ermeyecek. Bu kazan\u00e7 ar\u0131zi kazan\u00e7 olarak nitelendirilir. Ayr\u0131ca bu hizmetin kar\u015f\u0131l\u0131\u011f\u0131 200.000 TL\u2019nin alt\u0131nda ise herhangi bir vergi \u00f6demezsiniz. Yaln\u0131zca hizmet verdi\u011finiz m\u00fc\u015fteri, sizin ad\u0131n\u0131za gider pusulas\u0131 d\u00fczenler ve hesaplanan stopaj\u0131 devlete \u00f6der.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergilendirme_Yapilmazsa_Ne_Olur\"><\/span><strong>Vergilendirme Yap\u0131lmazsa Ne Olur?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergilendirme yap\u0131lmama konusunu iki t\u00fcrl\u00fc ele alabiliriz. Bu konular\u0131 \u015fu \u015fekilde s\u0131ralayabiliriz: Hizmet kar\u015f\u0131l\u0131\u011f\u0131 belge d\u00fczenlenmemesi durumu ve beyanname y\u00fck\u00fcml\u00fcl\u00fcklerinin yerine getirilmemesi durumu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hizmet_Karsiligi_Belge_Duzenlenmemesi_Durumu\"><\/span><strong>Hizmet Kar\u015f\u0131l\u0131\u011f\u0131 Belge D\u00fczenlenmemesi Durumu<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Freelance \u00e7al\u0131\u015fan olarak verdi\u011finiz hizmet kar\u015f\u0131l\u0131\u011f\u0131nda serbest meslek makbuzu d\u00fczenlemez ya da eksik d\u00fczenlerseniz, hizmet bedelinin %10\u2019u oran\u0131nda \u00f6zel usuls\u00fczl\u00fck cezas\u0131n\u0131 \u00f6demek zorunda kal\u0131rs\u0131n\u0131z. Bu tutarlar her sene <a href=\"https:\/\/www.gib.gov.tr\/\" target=\"_blank\" rel=\"noreferrer noopener\">G\u0130B<\/a> taraf\u0131ndan a\u00e7\u0131klanarak Resmi Gazete \u2019de yay\u0131nlan\u0131r. Kesilecek \u00f6zel usuls\u00fczl\u00fck cezas\u0131 2024 y\u0131l\u0131nda her bir belge i\u00e7in en az 3400 TL TL olarak belirlenmi\u015ftir. Bunun yan\u0131 s\u0131ra bir takvim y\u0131l\u0131nda toplam ceza tutar\u0131n\u0131n en fazla 1.700.000 TL\u2019 olarak belirlenmi\u015ftir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Beyanname_Yukumluluklerinin_Yerine_Getirilmemesi_Durumu\"><\/span>Beyanname Y\u00fck\u00fcml\u00fcl\u00fcklerinin Yerine Getirilmemesi Durumu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Belge d\u00fczenlenmedi\u011fi i\u00e7in olu\u015fan cezalara ek olarak beyannameler (Y\u0131ll\u0131k gelir vergisi beyannamesi, ge\u00e7ici vergi beyannamesi, katma de\u011fer vergisi beyannamesi) ile ilgili cezalar da bulunmaktad\u0131r. \u00d6denmesi gereken herhangi bir vergi \u00e7\u0131kmasa dahi beyanname d\u00fczenlenmesi yasal bir zorunluluktur.<\/p>\n\n\n\n<p>Ortaya \u00e7\u0131kan duruma g\u00f6re farkl\u0131 cezai i\u015flemler uygulanabilmektedir. Bu tutarlar her y\u0131l G\u0130B taraf\u0131ndan a\u00e7\u0131klan\u0131r ve Resmi Gazete \u2019de yay\u0131nlan\u0131r. Beyanname d\u00fczenlenmez ya da d\u00fczenlense dahi zaman\u0131nda beyan edilmezse; usuls\u00fczl\u00fck, \u00f6zel usuls\u00fczl\u00fck ve vergi ziya\u0131 cezalar\u0131 uygulan\u0131r. Belli bir s\u00fcre sonunda beyan etmek, pi\u015fmanl\u0131k ve \u0131slah kapsam\u0131nda beyan etmek, d\u00fczeltme talebiyle beyan etmek gibi durumlarda farkl\u0131 cezai tutarlar uygulanmaktad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Tum_Finansal_Sureclerinizi_Yonetin\"><\/span>M\u00fckellef ile T\u00fcm Finansal S\u00fcre\u00e7lerinizi Y\u00f6netin!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>M\u00fckellef, \u015firketinizin kurulu\u015f ve y\u00f6netim a\u015famalar\u0131nda daima yan\u0131n\u0131zda yer al\u0131r. Finansal s\u00fcre\u00e7lerinizde yan\u0131n\u0131zda olan M\u00fckellef\u2019in \u00f6n muhasebe program\u0131, sanal ofis, marka tescili, ve e-D\u00f6n\u00fc\u015f\u00fcm gibi hizmetlerinden faydalanabilirsiniz. Freelance \u00e7al\u0131\u015fanlar\u0131n vergilendirme s\u00fcre\u00e7leri ve di\u011fer t\u00fcm finansal s\u00fcre\u00e7lerinizi profesyonelce y\u00f6netmek i\u00e7in <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\">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-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>G\u00fcn\u00fcm\u00fczde geli\u015fen teknoloji ile birlikte insanlar art\u0131k internet \u00fczerinden para kazanmay\u0131 daha \u00e7ok tercih eder hale geldi. Bir \u015firketten, kurumdan ya da zamandan ba\u011f\u0131ms\u0131z olarak \u00e7al\u0131\u015fan freelancerlar\u0131n, yani serbest \u00e7al\u0131\u015fanlar\u0131n vergi \u00f6demekle y\u00fck\u00fcml\u00fc olup olmad\u0131\u011f\u0131 ise en \u00e7ok merak edilen sorulardan biri. Peki, freelance \u00e7al\u0131\u015f\u0131rken vergi \u00f6demek zorunlu mu? Vergilendirme yap\u0131lmazsa ne olur? Freelance \u00c7al\u0131\u015fanlar &#8230;<\/p>\n","protected":false},"author":7,"featured_media":7295,"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-3912","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\/3912","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\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=3912"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3912\/revisions"}],"predecessor-version":[{"id":7777,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3912\/revisions\/7777"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/7295"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=3912"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=3912"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=3912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}