{"id":7973,"date":"2024-09-20T14:00:14","date_gmt":"2024-09-20T11:00:14","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=7973"},"modified":"2026-01-21T15:42:04","modified_gmt":"2026-01-21T12:42:04","slug":"e-defter-uygulamasi","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/e-defter-uygulamasi\/","title":{"rendered":"E-Defter Nedir? E-Defter Ge\u00e7i\u015f Hadleri"},"content":{"rendered":"\n<p>E-defter uygulamas\u0131, geleneksel ka\u011f\u0131t defterlerin yerini alarak i\u015fletmelerin muhasebe kay\u0131tlar\u0131n\u0131 dijital ortamda tutmalar\u0131n\u0131 sa\u011flayan dijital d\u00f6n\u00fc\u015f\u00fcm kapsam\u0131nda bir g\u00fcncellemedir. \u0130\u015fletmelere maliyet avantaj\u0131 ve s\u00fcre\u00e7lerini daha h\u0131zl\u0131 y\u00f6netmelerini sa\u011flayacak bir yenilik olan e-defter uygulamas\u0131 i\u00e7in ge\u00e7i\u015f s\u00fcrecinde hangi gerekliliklerin yerine getirilmesi gerekti\u011fi olduk\u00e7a \u00f6nemlidir. Bu yaz\u0131m\u0131zda, e-defter uygulamas\u0131 hakk\u0131nda t\u00fcm detaylar\u0131 ele al\u0131yor ve sorunsuz bir ge\u00e7i\u015f yapman\u0131za yard\u0131mc\u0131 olacak kapsaml\u0131 bir rehber sunuyoruz.<\/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\/e-defter-uygulamasi\/#E-Defter_Nedir\" >E-Defter 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\/e-defter-uygulamasi\/#E-Defter_Avantajlari_Nelerdir\" >E-Defter Avantajlar\u0131 Nelerdir?<\/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\/e-defter-uygulamasi\/#E-Deftere_Gecis_Zorunlu_Mudur\" >E-Deftere Ge\u00e7i\u015f Zorunlu Mudur?<\/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\/e-defter-uygulamasi\/#E-Deftere_Zorunlu_Olarak_Gecmesi_Gerekenler_Kimlerdir\" >E-Deftere Zorunlu Olarak Ge\u00e7mesi Gerekenler Kimlerdir?<\/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-defter-uygulamasi\/#E-Defter_Gecis_Hadleri_2026\" >E-Defter Ge\u00e7i\u015f Hadleri 2026<\/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-defter-uygulamasi\/#E-Deftere_Gecenler_Ne_Zamandan_Itibaren_E-Defter_Tutmak_Zorundadir\" >E-Deftere Ge\u00e7enler Ne Zamandan \u0130tibaren E-Defter Tutmak Zorundad\u0131r?<\/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\/e-defter-uygulamasi\/#E-Deftere_Gecmeyenler_icin_Ceza_ve_Yaptirimlar_Nelerdir\" >E-Deftere Ge\u00e7meyenler i\u00e7in Ceza ve Yapt\u0131r\u0131mlar Nelerdir?<\/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\/e-defter-uygulamasi\/#E-Deftere_Gecis_icin_Gereklilikler_Nelerdir\" >E-Deftere Ge\u00e7i\u015f i\u00e7in Gereklilikler Nelerdir?<\/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\/e-defter-uygulamasi\/#E-Defter_Berati_Nedir\" >E-Defter Berat\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/e-defter-uygulamasi\/#E-Deftere_Gecen_Mukellefler_icin_Defter_Tasdik_Islemleri_Nasil_Yapilir\" >E-Deftere Ge\u00e7en M\u00fckellefler i\u00e7in Defter Tasdik \u0130\u015flemleri 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-11\" href=\"https:\/\/mukellef.co\/blog\/e-defter-uygulamasi\/#E-Defter_Berat_Yukleme_Sureleri_ve_Tercihleri_Ne_Zamandir\" >E-Defter Berat Y\u00fckleme S\u00fcreleri ve Tercihleri Ne Zamand\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/e-defter-uygulamasi\/#Zaman_Damgasi_Nedir\" >Zaman Damgas\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mukellef.co\/blog\/e-defter-uygulamasi\/#E-Defter_Gecis_Islemleri_Mukellef_ile_Cok_Kolay\" >E-Defter Ge\u00e7i\u015f \u0130\u015flemleri M\u00fckellef ile \u00c7ok Kolay!<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"E-Defter_Nedir\"><\/span>E-Defter Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>E-defter uygulamas\u0131, <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf\" target=\"_blank\" rel=\"noopener\">Vergi Usul Kanunu<\/a> ve T\u00fcrk Ticaret Kanunu kapsam\u0131nda tutulmas\u0131 gereken <strong>yevmiye defteri <\/strong>ve <strong>b\u00fcy\u00fck defterin <\/strong>(<strong>defter-i kebir<\/strong>) elektronik ortamda, belirlenen format ve standartlara uygun olarak haz\u0131rlanmas\u0131n\u0131 sa\u011flar.<\/p>\n\n\n\n<p>E-defter uygulamas\u0131, defterlerin de\u011fi\u015fmezli\u011fini, b\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fc ve kayna\u011f\u0131n\u0131n do\u011frulu\u011funu garanti etmesinin yan\u0131nda, bu defterlerin dijital ortamda g\u00fcvenli bir \u015fekilde muhafaza edilmesini, ispat arac\u0131 olarak kullan\u0131lmas\u0131n\u0131 ve a\u00e7\u0131l\u0131\u015f ile kapan\u0131\u015f tasdiklerinin elektronik ortamda yap\u0131lmas\u0131n\u0131 sa\u011flayan bir uygulamad\u0131r.<\/p>\n\n\n\n<p>Bu uygulamay\u0131 kullanan m\u00fckellefler, yevmiye defteri ve b\u00fcy\u00fck defteri (defter-i kebir) k\u00e2\u011f\u0131t ortam\u0131nda tutamazlar. Ancak yevmiye defteri ve defter-i kebir d\u0131\u015f\u0131nda tutmak zorunda olduklar\u0131 defterleri k\u00e2\u011f\u0131t ortam\u0131nda tasdik ettirmek ve tutmak zorundad\u0131rlar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"E-Defter_Avantajlari_Nelerdir\"><\/span>E-Defter Avantajlar\u0131 Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130\u015fletmeler i\u00e7in \u00f6nemli bir <a href=\"https:\/\/mukellef.co\/blog\/e-donusum-nedir-e-donusum-cozumleri-nelerdir\/\">e-d\u00f6n\u00fc\u015f\u00fcm<\/a> ad\u0131m\u0131 olan e-defter uygulamas\u0131n\u0131n avantajlar\u0131 \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dosyalar\u0131n\u0131z\u0131 g\u00fcvenli bir dijital ortamda saklayarak veri kayb\u0131 riskini azalt\u0131r. (M\u00fckelleflerin defterlerini asgari 10 y\u0131l s\u00fcre ile muhafaza etmesi gerekmektedir.<\/li>\n\n\n\n<li>Ar\u015fiv maliyetlerini azalt\u0131r. Elektronik ortamda saklama sayesinde fiziksel ar\u015fivlemeye gerek kalmaz.<\/li>\n\n\n\n<li>Sayfa say\u0131s\u0131na g\u00f6re k\u00e2\u011f\u0131t bast\u0131rma ve noter onay\u0131 zorunlulu\u011funu ortadan kald\u0131r\u0131r.<\/li>\n\n\n\n<li>M\u00fcrekkep masraflar\u0131n\u0131 ortadan kald\u0131r\u0131r.<\/li>\n\n\n\n<li>\u00c7evreye katk\u0131da bulunur ve do\u011fay\u0131 korur.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"E-Deftere_Gecis_Zorunlu_Mudur\"><\/span>E-Deftere Ge\u00e7i\u015f Zorunlu Mudur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>E-deftere ge\u00e7i\u015f zorunlulu\u011fu bulunan belirli m\u00fckellef gruplar\u0131 bulunmaktad\u0131r. Bununla birlikte, <a href=\"https:\/\/mukellef.co\/blog\/defter-beyan-sistemi-nedir\/\">Defter Beyan Sistemi<\/a> d\u0131\u015f\u0131nda kalan m\u00fckellefler de bu e-defter uygulamas\u0131n\u0131 iste\u011fe ba\u011fl\u0131 olarak tercih edebilirler. E-defter uygulamas\u0131na iste\u011fe ba\u011fl\u0131 olarak d\u00e2hil olanlar, ba\u015fvurular\u0131n\u0131 izleyen ay\u0131n ba\u015f\u0131ndan itibaren defterlerini e-defter olarak tutabilirler.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"E-Deftere_Zorunlu_Olarak_Gecmesi_Gerekenler_Kimlerdir\"><\/span>E-Deftere Zorunlu Olarak Ge\u00e7mesi Gerekenler Kimlerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>E-fatura uygulamas\u0131na ge\u00e7i\u015f zorunlulu\u011fu olan m\u00fckellefler,<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Herhangi bir ciro s\u0131n\u0131r\u0131 aranmaks\u0131z\u0131n ba\u011f\u0131ms\u0131z denetime tabi olan \u015firketler,<\/li>\n\n\n\n<li>Ba\u015fkanl\u0131k taraf\u0131ndan yap\u0131lan analiz veya inceleme \u00e7al\u0131\u015fmalar\u0131 neticesinde <strong>riskli ya da vergiye uyum d\u00fczeyi d\u00fc\u015f\u00fck oldu\u011fu tespit edilen <\/strong>m\u00fckellefleri veya m\u00fckellef gruplar\u0131n\u0131 faaliyet, sekt\u00f6r ve ciro tutar\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n, yaz\u0131l\u0131 bildirim yapmak ve ge\u00e7i\u015f haz\u0131rl\u0131klar\u0131 i\u00e7in en az 3 ay s\u00fcre vermek suretiyle,<\/li>\n\n\n\n<li>E-Defter uygulamas\u0131na ge\u00e7me zorunlulu\u011fu oldu\u011fu belirtilen m\u00fckellefler, tam b\u00f6l\u00fcnme, birle\u015fme veya t\u00fcr de\u011fi\u015fikli\u011fine gitmeleri halinde devrolunan veya birle\u015filen <a href=\"https:\/\/mukellef.co\/blog\/tuzel-kisi-nedir-gercek-kisiyle-arasindaki-fark\/\">t\u00fczel ki\u015fi<\/a> m\u00fckellefler veya ortaya \u00e7\u0131kan yeni t\u00fczel ki\u015fi m\u00fckellefler e-defter uygulamas\u0131na ge\u00e7mek zorundad\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>E-fatura uygulamalar\u0131na ge\u00e7i\u015f zorunlulu\u011fu getirilen m\u00fckellef gruplar\u0131ndan, baz\u0131 m\u00fckellef gruplar\u0131n\u0131n br\u00fct sat\u0131\u015f has\u0131lat\u0131 b\u00fcy\u00fckl\u00fc\u011f\u00fcne ba\u011fl\u0131 olarak, baz\u0131 m\u00fckellef gruplar\u0131n\u0131n br\u00fct sat\u0131\u015f has\u0131lat\u0131ndan ba\u011f\u0131ms\u0131z olarak sadece faaliyette bulundu\u011fu i\u015f alan\u0131na ba\u011fl\u0131 olarak, baz\u0131 m\u00fckellef gruplar\u0131nda ise hem br\u00fct sat\u0131\u015f has\u0131lat\u0131 hem de i\u015f alan\u0131n\u0131n birlikte dikkate al\u0131nmas\u0131na ba\u011fl\u0131 olarak <a href=\"https:\/\/mukellef.co\/blog\/e-fatura-gecis-zorunlulugu-2023\/\">e-fatura ge\u00e7i\u015f zorunlulu\u011fu<\/a> getirilmi\u015ftir.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe title=\"Webinar | E-Deftere Ge\u00e7i\u015f Zorunlulu\u011fu 2025\" width=\"760\" height=\"428\" src=\"https:\/\/www.youtube.com\/embed\/8UvuWXXmFdE?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"E-Defter_Gecis_Hadleri_2026\"><\/span>E-Defter Ge\u00e7i\u015f Hadleri 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan g\u00fcncel tebli\u011fler uyar\u0131nca, dijital d\u00f6n\u00fc\u015f\u00fcm s\u00fcreci kapsam\u0131nda e-fatura ve e-deftere ge\u00e7i\u015f zorunlulu\u011fu olan m\u00fckellef gruplar\u0131 geni\u015fletilmi\u015f, br\u00fct sat\u0131\u015f has\u0131lat\u0131 limitleri sabitlenmi\u015ftir. 2026 y\u0131l\u0131 itibar\u0131yla ge\u00e7erli olan ge\u00e7i\u015f \u015fartlar\u0131 \u015f\u00f6yledir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Genel Ciro Limiti:<\/strong> Sekt\u00f6r ayr\u0131m\u0131 yap\u0131lmaks\u0131z\u0131n 2024 veya 2025 hesap d\u00f6nemlerinden herhangi birinde br\u00fct sat\u0131\u015f has\u0131lat\u0131 <strong>2 Milyon TL ve \u00fczeri<\/strong> olan m\u00fckelleflerin e-fatura uygulamas\u0131na ge\u00e7i\u015fi zorunludur. Bu \u015fart\u0131 sa\u011flayan m\u00fckellefler, e-faturaya ge\u00e7tikleri y\u0131l\u0131 izleyen y\u0131l\u0131n ba\u015f\u0131ndan itibaren <strong>e-defter<\/strong> uygulamas\u0131na da ge\u00e7mek zorundad\u0131r.<\/li>\n\n\n\n<li><strong>E-Ticaret ve \u00d6zel Sekt\u00f6rler:<\/strong> \u0130nternet ortam\u0131nda mal ve hizmet sat\u0131\u015f\u0131 yapanlar (e-ticaret), gayrimenkul ve motorlu ta\u015f\u0131t al\u0131m-sat\u0131m\u0131 veya kiralamas\u0131 yapan m\u00fckellefler i\u00e7in ge\u00e7i\u015f e\u015fi\u011fi <strong>500 Bin TL<\/strong> olarak uygulanmaya devam etmektedir.<\/li>\n\n\n\n<li><strong>Konaklama Sekt\u00f6r\u00fc:<\/strong> K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131 ile belediyelerden belgeli konaklama i\u015fletmeleri (otel, motel vb.), herhangi bir ciro s\u0131n\u0131r\u0131na bak\u0131lmaks\u0131z\u0131n e-fatura ve e-defter kapsam\u0131ndad\u0131r.<\/li>\n\n\n\n<li><strong>2026 Kritik De\u011fi\u015fikli\u011fi (Tutar S\u0131n\u0131r\u0131):<\/strong> 1 Ocak 2026 tarihinden itibaren, e-fatura kullan\u0131c\u0131s\u0131 olmayan m\u00fckellefler i\u00e7in uygulanan &#8220;g\u00fcnl\u00fck 9.900 TL \u00fczeri e-ar\u015fiv kesme&#8221; s\u0131n\u0131r\u0131 tamamen kald\u0131r\u0131lm\u0131\u015ft\u0131r. Art\u0131k <strong>tutar ne olursa olsun (1 TL dahi olsa)<\/strong> t\u00fcm faturalar\u0131n ka\u011f\u0131t yerine elektronik ortamda (G\u0130B Portal e-Ar\u015fiv veya e-Fatura) d\u00fczenlenmesi zorunlu hale gelmi\u015ftir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"E-Deftere_Gecenler_Ne_Zamandan_Itibaren_E-Defter_Tutmak_Zorundadir\"><\/span>E-Deftere Ge\u00e7enler Ne Zamandan \u0130tibaren E-Defter Tutmak Zorundad\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>E-fatura uygulamas\u0131na y\u0131l i\u00e7inde zorunlu olarak ge\u00e7en m\u00fckellefler, <strong>izleyen y\u0131l\u0131n ba\u015f\u0131ndan itibaren<\/strong> e-defter tutmaya ba\u015flamal\u0131d\u0131r. Ba\u011f\u0131ms\u0131z denetime tabi olma \u015fartlar\u0131n\u0131 sa\u011flayan m\u00fckellefler ise, bu \u015fartlar\u0131n sa\u011fland\u0131\u011f\u0131 y\u0131l\u0131 takip eden y\u0131l\u0131n ba\u015f\u0131ndan itibaren e-defter uygulamas\u0131na ge\u00e7mek zorundad\u0131r.<\/p>\n\n\n\n<p>Bu do\u011frultuda 2026 ge\u00e7i\u015f takvimi \u015f\u00f6yledir:<\/p>\n\n\n\n<p>Ba\u011f\u0131ms\u0131z denetim kriterlerini (aktif toplam\u0131, net sat\u0131\u015f has\u0131lat\u0131 ve \u00e7al\u0131\u015fan say\u0131s\u0131) \u00fcst \u00fcste iki y\u0131l boyunca sa\u011flayan m\u00fckellefler, ba\u011f\u0131ms\u0131z denetim kapsam\u0131na girdikleri y\u0131l\u0131 izleyen y\u0131l\u0131n ba\u015f\u0131ndan itibaren e-defter uygulamas\u0131na dahil olur.<\/p>\n\n\n\n<p><strong>2025 y\u0131l\u0131<\/strong> hesap d\u00f6nemi br\u00fct sat\u0131\u015f has\u0131lat\u0131 <strong>3 Milyon TL ve \u00fczeri<\/strong> olan m\u00fckellefler; <strong>01.01.2026<\/strong> tarihinde e-faturaya, <strong>01.01.2027<\/strong> tarihinde ise e-deftere ge\u00e7mek zorundad\u0131r.<\/p>\n\n\n\n<p><strong>1 Ocak 2026<\/strong> tarihinden itibaren ticaret siciline yeni tescil edilen t\u00fcm sermaye \u015firketleri ile ba\u011f\u0131ms\u0131z denetime tabi olan \u015firketler, kurulu\u015f veya zorunluluk kapsam\u0131nda <strong>Elektronik Ticari Defter Sistemi (ETDS)<\/strong> \u00fczerinden defterlerini elektronik ortamda ba\u015flatmakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"E-Deftere_Gecmeyenler_icin_Ceza_ve_Yaptirimlar_Nelerdir\"><\/span>E-Deftere Ge\u00e7meyenler i\u00e7in Ceza ve Yapt\u0131r\u0131mlar Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>E-defter uygulamas\u0131na d\u00e2hil olmak zorunda olmas\u0131na ra\u011fmen uygulamaya d\u00e2hil olmayan m\u00fckelleflerin e-defter hesaplar\u0131, zorunlulu\u011fun ba\u015flad\u0131\u011f\u0131 tarih itibar\u0131yla Ba\u015fkanl\u0131k taraf\u0131ndan re\u2019sen a\u00e7\u0131l\u0131r ve durum m\u00fckellefe bildirilir.<\/p>\n\n\n\n<p>Bu bildirimin yap\u0131lmam\u0131\u015f olmas\u0131 m\u00fckellefin e-defter uygulamas\u0131na d\u00e2hil olma zorunlulu\u011funu ortadan kald\u0131rmayacakt\u0131r. Bu m\u00fckellefler, e-defter uygulamas\u0131na d\u00e2hil olmalar\u0131 gereken tarihten itibaren k\u00e2\u011f\u0131t ortam\u0131nda defter tutamazlar, k\u00e2\u011f\u0131t ortam\u0131nda tuttuklar\u0131 defterler hi\u00e7 tutulmam\u0131\u015f say\u0131l\u0131r.<\/p>\n\n\n\n<p>Zorunluluk getirildi\u011fi halde e-defter ba\u015fvurusu ge\u00e7 yap\u0131l\u0131rsa ve verilen s\u00fcrede ge\u00e7i\u015f yap\u0131lmazsa m\u00fckellefler hakk\u0131nda Vergi Usul Kanunu uyar\u0131nca 1. derece usuls\u00fczl\u00fck cezalar\u0131 uygulan\u0131r. 2026 y\u0131l\u0131 i\u00e7in 1. derece usuls\u00fczl\u00fck cezas\u0131<a href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-nedir-nasil-kurulur\/\"> anonim \u015firket<\/a> ve limited \u015firketler i\u00e7in 54.000\u20ba ve bu tutarlar 2 kat uygulan\u0131r.<\/p>\n\n\n\n<p>Vergi Usul Kanunu genel tebli\u011flerine g\u00f6re; Anonim ve Limited \u015firketler ile bilan\u00e7o esas\u0131na g\u00f6re defter tutan (birinci s\u0131n\u0131f t\u00fcccar) \u015fah\u0131s \u015firketleri <strong>ayn\u0131 ceza kategorisindedir.<\/strong> Her ikisi i\u00e7in de 2026 y\u0131l\u0131ndaki cayd\u0131r\u0131c\u0131 alt limit <strong>108.000 TL<\/strong>&#8216;dir.<\/p>\n\n\n\n<p>2026 y\u0131l\u0131nda dijital d\u00f6n\u00fc\u015f\u00fcm (e-Defter\/e-Fatura) s\u00fcre\u00e7lerine uyumu zorunlu k\u0131lmak ad\u0131na bu maktu cezalar, yeniden de\u011ferleme oranlar\u0131n\u0131n da \u00fczerinde bir art\u0131\u015fla bu seviyelere \u00e7ekilmi\u015ftir.<\/p>\n\n\n\n<p>Bu ceza sadece &#8220;usuls\u00fczl\u00fck&#8221; i\u00e7indir. E\u011fer bu durum nedeniyle vergi kayb\u0131 olu\u015fursa (\u00f6rne\u011fin KDV indirimlerinin reddedilmesi), ayr\u0131ca &#8220;Vergi Ziya\u0131 Cezas\u0131&#8221; ve gecikme faizleri de bu tutar\u0131n \u00fczerine eklenir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"E-Deftere_Gecis_icin_Gereklilikler_Nelerdir\"><\/span>E-Deftere Ge\u00e7i\u015f i\u00e7in Gereklilikler Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>E-defter uygulamas\u0131na ge\u00e7i\u015f gereklilikleri \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ger\u00e7ek ki\u015fi m\u00fckelleflerin Nitelikli Elektronik Sertifika (NES) veya <a href=\"https:\/\/mukellef.co\/blog\/mali-muhur-nedir-kimler-kullanabilir\/\">mali m\u00fch\u00fcr<\/a> temin etmi\u015f olmalar\u0131,<\/li>\n\n\n\n<li>T\u00fczel ki\u015fi m\u00fckelleflerin mali m\u00fch\u00fcr temin etmi\u015f olmalar\u0131,<\/li>\n\n\n\n<li>Ger\u00e7ek ve t\u00fczel ki\u015fi m\u00fckelleflerin zaman damgas\u0131 temin etmi\u015f olmalar\u0131<\/li>\n\n\n\n<li>E-defterin tutulmas\u0131, kaydedilmesi, onaylanmas\u0131, saklanmas\u0131 ve ibraz\u0131nda kullan\u0131lacak yaz\u0131l\u0131m\u0131n, <strong>Ba\u015fkanl\u0131ktan uyumluluk onay\u0131 alm\u0131\u015f bir yaz\u0131l\u0131m olmas\u0131<\/strong>,<\/li>\n\n\n\n<li>M\u00fckellefin mevcut program\u0131n\u0131n e-defter format\u0131na g\u00f6re g\u00fcncellenmesi,<\/li>\n\n\n\n<li>E-defteri m\u00fckellef saklayacaksa, T\u00fcrkiye&#8217;de uygun ar\u015fivleme opsiyonunun gerekmektedir.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"618\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/e-defter-berati-1024x618.jpg\" alt=\"e-defter berat\u0131\" class=\"wp-image-8176\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/e-defter-berati-1024x618.jpg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/e-defter-berati-300x181.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/e-defter-berati-768x464.jpg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/e-defter-berati-1536x927.jpg 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/e-defter-berati.jpg 1726w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"E-Defter_Berati_Nedir\"><\/span>E-Defter Berat\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Elektronik deftere ili\u015fkin, Gelir idaresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen standartlara uygun defter dosyas\u0131n\u0131n bir nevi \u00f6zetini i\u00e7eren bilgilerin bilgileri i\u00e7eren ve mali m\u00fch\u00fcr ile imzalanarak Gelir \u0130daresi ba\u015fkanl\u0131\u011f\u0131na m\u00fckellef taraf\u0131ndan beyan edilen elektronik dosyad\u0131r. (Dosyan\u0131n i\u00e7eri\u011finde e-defter bilgileri, <a href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/\">vergi m\u00fckellefi<\/a> bilgileri, <a href=\"https:\/\/mukellef.co\/blog\/mali-musavir-nedir\/\">mali m\u00fc\u015favir<\/a> bilgileri, vergi ayr\u0131nt\u0131lar\u0131 bulunmaktad\u0131r.) Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na beyan edilen elektronik defter beratlar\u0131 Ba\u015fkanl\u0131k taraf\u0131ndan m\u00fch\u00fcrlenerek m\u00fckellefe geri verilir. M\u00fckellefler elektronik defter berat\u0131n onaylanm\u0131\u015f halini almak zorundad\u0131r.<\/p>\n\n\n\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n Elektronik Defter Berat\u0131 imzalam\u0131\u015f olmas\u0131 defter i\u00e7erindeki mali verilere uygunluk verilmi\u015f oldu\u011fu anlam\u0131na gelmemektedir. Elektronik defter berat\u0131 sadece defter kayd\u0131n\u0131 olu\u015fturdu\u011funuzun onaylanmas\u0131na yarayan, defterlerin yasal s\u00fcre\u00e7 kapsam\u0131nda hi\u00e7bir \u015fekilde de\u011fi\u015ftirilemeyece\u011fini temin eden \u00f6nemli bir belgedir.<\/p>\n\n\n\n<p>Defter \u00fczerinde daha sonra herhangi bir k\u00fc\u00e7\u00fck de\u011fi\u015fiklik yap\u0131lmas\u0131 durumunda, bu de\u011fi\u015fiklik mevcut berat \u00fczerindeki imzalarla uyumsuz hale gelecektir. Mevcut imzalar, yap\u0131lan de\u011fi\u015fiklikleri ve defterin g\u00fcncel halini do\u011frulamayacakt\u0131r; bu nedenle, de\u011fi\u015fiklik yap\u0131lan i\u015flemler ge\u00e7ersiz say\u0131lacakt\u0131r.<\/p>\n\n\n\n<p>Yasal s\u00fcreler i\u00e7erisinde onaylanan beratlar\u0131nda hata oldu\u011fu m\u00fckellef taraf\u0131ndan fark edildi\u011finde hatal\u0131 beratlar\u0131n silinip do\u011fru beratlar\u0131n y\u00fcklenmesi gerekmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"E-Deftere_Gecen_Mukellefler_icin_Defter_Tasdik_Islemleri_Nasil_Yapilir\"><\/span>E-Deftere Ge\u00e7en M\u00fckellefler i\u00e7in Defter Tasdik \u0130\u015flemleri Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>E-defter uygulamas\u0131nda tutulan Yevmiye Defteri ve Defter-i Kebir (B\u00fcy\u00fck Defter) i\u00e7in a\u00e7\u0131l\u0131\u015f, kapan\u0131\u015f, onay, yenileme gibi i\u015flemler ve noter tasdiki uygulamas\u0131 bulunmamaktad\u0131r.<\/p>\n\n\n\n<p>E-defter uygulamas\u0131na dahil olan m\u00fckellef defter tutma s\u00fcrecinde hesap d\u00f6neminin ilk ay\u0131na ait elektronik defter berat\u0131 a\u00e7\u0131l\u0131\u015f onay\u0131, son ay\u0131na ait elektronik defter berat\u0131 al\u0131nmas\u0131 kapan\u0131\u015f onay\u0131, di\u011fer aylara ait beratlar\u0131n al\u0131nmas\u0131 ise ilgili aylara ait defterlerin noter onay\u0131 yerine ge\u00e7er.<\/p>\n\n\n\n<p>A\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f tasdikleri yerine ge\u00e7en e-defter beratlar\u0131n\u0131n yasal s\u00fcreler i\u00e7erisinde g\u00f6nderilmemesi veya onaylanmamas\u0131 halinde i\u015fletmeler iki ayr\u0131 kanun kapsam\u0131nda a\u011f\u0131r cezai m\u00fceyyidelerle kar\u015f\u0131la\u015f\u0131r:<\/p>\n\n\n\n<p><strong>1. T\u00fcrk Ticaret Kanunu (TTK) Y\u00f6n\u00fcnden \u0130dari Para Cezas\u0131:<\/strong> T\u00fcrk Ticaret Kanunu\u2019nun 562\/1-c maddesi h\u00fckm\u00fc gere\u011fince, defterlerini usul\u00fcne uygun tutmayan veya berat y\u00fckleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc yerine getirmeyen m\u00fckelleflere 2026 y\u0131l\u0131 itibar\u0131yla her bir defter ve i\u015flem i\u00e7in <strong>123.950,00 \u20ba<\/strong> idari para cezas\u0131 uygulan\u0131r.<\/p>\n\n\n\n<p><strong>2. Vergi Usul Kanunu (VUK) Y\u00f6n\u00fcnden Usuls\u00fczl\u00fck Cezas\u0131:<\/strong> Berat y\u00fckleme i\u015flemlerinin s\u00fcresinde yap\u0131lmamas\u0131 &#8220;defter tasdik ettirmeme&#8221; h\u00fckm\u00fcnde say\u0131ld\u0131\u011f\u0131ndan, 2026 y\u0131l\u0131 i\u00e7in belirlenen <strong>Birinci Derece Usuls\u00fczl\u00fck Cezas\u0131<\/strong> \u015fu \u015fekilde uygulan\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Anonim \u015eirketler, Limited \u015eirketler ve Bilan\u00e7o Esas\u0131na G\u00f6re Defter Tutan \u015eah\u0131s \u015eirketleri (1. S\u0131n\u0131f T\u00fcccarlar):<\/strong> Bu m\u00fckellefler i\u00e7in temel ceza 54.000 \u20ba olup, tasdik\/berat ihlallerinde <strong>2 kat<\/strong> art\u0131r\u0131ml\u0131 olarak <strong>108.000,00 \u20ba<\/strong> ceza kesilir.<\/li>\n<\/ul>\n\n\n\n<p>Ancak e-defter uygulamas\u0131na dahil olan m\u00fckelleflerin tutmak zorunda olduklar\u0131 defterlerden <strong>yevmiye defteri ve defter-i kebir d\u0131\u015f\u0131ndaki defterleri k\u00e2\u011f\u0131t ortam\u0131nda tasdik ettirmek ve tutmak zorunda oldu\u011fu unutulmamal\u0131d\u0131r.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"E-Defter_Berat_Yukleme_Sureleri_ve_Tercihleri_Ne_Zamandir\"><\/span>E-Defter Berat Y\u00fckleme S\u00fcreleri ve Tercihleri Ne Zamand\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ayl\u0131k d\u00f6nemler i\u00e7in olu\u015fturulacak elektronik defter beratlar\u0131n\u0131n ayl\u0131k veya <a href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-donemleri-hakkinda-4-onemli-bilgi\/\">ge\u00e7ici vergi d\u00f6nemleri<\/a> baz\u0131nda y\u00fcklenebilmektedir. M\u00fckellefler, e\u011fer ge\u00e7ici vergi d\u00f6nemi baz\u0131nda y\u00fckleme yapmak istiyorlarsa, hesap d\u00f6neminin ilk ay\u0131nda e-defter uygulamas\u0131 \u00fczerinden talepte bulunarak ge\u00e7i\u015f yapabilirler. Bu tercihin y\u0131l i\u00e7erisinde de\u011fi\u015fimi m\u00fcmk\u00fcn de\u011fildir. \u00d6rne\u011fin hesap d\u00f6neminin ilk ay\u0131nda ge\u00e7ici vergi d\u00f6nemleri baz\u0131nda y\u00fckleme yapma tercihinde bulunan m\u00fckellef, bu tercihini sene i\u00e7erisinde de\u011fi\u015ftiremez.<\/p>\n\n\n\n<p>Ayr\u0131ca, ge\u00e7ici vergi d\u00f6nemleri baz\u0131nda y\u00fcklemeyi tercih eden m\u00fckelleflerin elektronik defter berat\u0131n\u0131 3 ayl\u0131k toplu bir \u015fekilde olu\u015fturma haklar\u0131 bulunmamaktad\u0131r. Ayl\u0131k bazda beratlar\u0131n olu\u015fturulmas\u0131 gerekmektedir.<\/p>\n\n\n\n<p>E-defter uygulamas\u0131na dahil olan m\u00fckellefler, ayl\u0131k y\u00fckleme tercihinde bulunmas\u0131 halinde defter ve berat dosyalar\u0131n\u0131 ilgili oldu\u011fu ay\u0131 takip eden d\u00f6rd\u00fcnc\u00fc ay\u0131n 10. g\u00fcn\u00fcne kadar, hesap d\u00f6neminin son ay\u0131na ait berat dosyalar\u0131n\u0131, gelir veya <a href=\"https:\/\/mukellef.co\/blog\/kurumlar-vergisi-nedir-nasil-hesaplanir\/\">kurumlar vergisi<\/a> beyannamelerinin verildi\u011fi ay\u0131n son g\u00fcn\u00fcne kadar, y\u00fcklemek zorundad\u0131rlar.<\/p>\n\n\n\n<p>M\u00fckellefler ge\u00e7ici vergi d\u00f6nemleri baz\u0131nda y\u00fckleme tercihinde bulunmas\u0131 halinde ge\u00e7ici vergi beyannamesinin verilece\u011fi ay\u0131 takip eden ay\u0131n 10. g\u00fcn\u00fcne kadar, Ekim, Kas\u0131m, Aral\u0131k aylar\u0131n\u0131n defter ve berat dosyalar\u0131n\u0131n gelir veya kurumlar vergisi beyannamelerinin verilece\u011fi ay\u0131 takip eden 10. G\u00fcn\u00fcne kadar y\u00fcklemek zorundad\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>D\u00f6nem<\/strong><\/td><td><strong>Ayl\u0131k Y\u00fckleme Tercihinde Bulunulmas\u0131 Halinde<\/strong><\/td><\/tr><tr><td>Ocak<\/td><td>May\u0131s ay\u0131n\u0131n 10. g\u00fcn sonu<\/td><\/tr><tr><td>\u015eubat<\/td><td>Haziran ay\u0131n\u0131n 10. g\u00fcn sonu<\/td><\/tr><tr><td>Mart<\/td><td>Temmuz ay\u0131n\u0131n 10. g\u00fcn sonu<\/td><\/tr><tr><td>Nisan<\/td><td>A\u011fustos ay\u0131n\u0131n 10. g\u00fcn sonu<\/td><\/tr><tr><td>May\u0131s<\/td><td>Eyl\u00fcl ay\u0131n\u0131n 10. g\u00fcn sonu<\/td><\/tr><tr><td>Haziran<\/td><td>Ekim ay\u0131n\u0131n 10. g\u00fcn sonu<\/td><\/tr><tr><td>Temmuz<\/td><td>Kas\u0131m ay\u0131n\u0131n 10. g\u00fcn sonu<\/td><\/tr><tr><td>A\u011fustos<\/td><td>Aral\u0131k ay\u0131n\u0131n 10. g\u00fcn sonu<\/td><\/tr><tr><td>Eyl\u00fcl<\/td><td>Ocak ay\u0131n\u0131n 10. g\u00fcn sonu<\/td><\/tr><tr><td>Ekim<\/td><td>\u015eubat ay\u0131n\u0131n 10. g\u00fcn sonu<\/td><\/tr><tr><td>Kas\u0131m<\/td><td>Mart ay\u0131n\u0131n 10. g\u00fcn sonu<\/td><\/tr><tr><td>Aral\u0131k<\/td><td>Gelir veya kurumlar vergisi beyannamelerinin verilece\u011fi ay\u0131 takip eden ay\u0131n 10. g\u00fcn\u00fc sonuna kadar<\/td><\/tr><tr><td><strong>D\u00f6nem<\/strong><\/td><td><strong>Ge\u00e7ici Vergi D\u00f6nemleri Baz\u0131nda Y\u00fckleme Tercihinde Bulunulmas\u0131 Halinde<\/strong><\/td><\/tr><tr><td>Ocak-\u015eubat-Mart<\/td><td>Haziran ay\u0131n\u0131n 10. g\u00fcn sonu<\/td><\/tr><tr><td>Nisan-May\u0131s-Haziran<\/td><td>Eyl\u00fcl ay\u0131n\u0131n 10. g\u00fcn sonu<\/td><\/tr><tr><td>Temmuz-A\u011fustos-Eyl\u00fcl<\/td><td>Aral\u0131k ay\u0131n\u0131n 10. g\u00fcn sonu<\/td><\/tr><tr><td>Ekim-Kas\u0131m-Aral\u0131k<\/td><td>Gelir ve kurumlar vergisi beyannamelerinin verilece\u011fi ay\u0131 takip eden ay\u0131n 10. g\u00fcn\u00fc sonuna kadar<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Ayr\u0131ca, e-defter uygulamas\u0131na dahil olan m\u00fckellefler dahil olduklar\u0131 aydan itibaren s\u00f6z konusu defterlerini k\u00e2\u011f\u0131t ortam\u0131nda tutamazlar. Ara d\u00f6nemde e-defter uygulamas\u0131na ge\u00e7en m\u00fckelleflerin k\u00e2\u011f\u0131t ortam\u0131nda tuttuklar\u0131 defterleri ba\u015flad\u0131klar\u0131 tarihi izleyen bir ay i\u00e7erisinde notere kapan\u0131\u015f tasdiki yapt\u0131rmas\u0131 gerekmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Zaman_Damgasi_Nedir\"><\/span>Zaman Damgas\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Zaman damgalar\u0131 belli bir verinin belirtilen bir tarihte var oldu\u011funu kan\u0131tlamaya yarayan bir ara\u00e7t\u0131r. E-defter sisteminde bir sorun olu\u015fmas\u0131 sonucunda beratlar\u0131n yasal s\u00fcrelerde y\u00fcklenememesi durumunda beratlara eklenen zaman damgas\u0131 ile m\u00fckellefin yasal s\u00fcrelerde berat\u0131 olu\u015fturdu\u011funun ispat\u0131 sa\u011flanmaktad\u0131r.<\/p>\n\n\n\n<p>Ancak, e-defter sisteminde sorun olmamas\u0131na ra\u011fmen yasal s\u00fcrelerde y\u00fcklenmeyen beratlara eklenen zaman damgas\u0131n\u0131n ispat arac\u0131 olarak bir mahiyeti bulunmamaktad\u0131r. M\u00fckellefler taraf\u0131ndan beratlar\u0131 yasal s\u00fcresi i\u00e7inde e-defter uygulamas\u0131na y\u00fcklenmemesi halinde usuls\u00fczl\u00fck cezas\u0131 kar\u015f\u0131la\u015f\u0131lmaktad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"E-Defter_Gecis_Islemleri_Mukellef_ile_Cok_Kolay\"><\/span>E-Defter Ge\u00e7i\u015f \u0130\u015flemleri M\u00fckellef ile \u00c7ok Kolay!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Limited veya anonim \u015firketinizi <a href=\"https:\/\/mukellef.co\/tr\/\">M\u00fckellef<\/a>&#8216;e ta\u015f\u0131yarak e-deftere ge\u00e7i\u015f yap\u0131n, fiziki defterler i\u00e7in \u00f6deyece\u011finiz k\u0131rtasiye giderlerinden ve yakla\u015f\u0131k \u20ba10.000 tutar\u0131ndaki defter tasdik masraf\u0131ndan tasarruf edin.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<span class=\"hs-cta-node hs-cta-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" id=\"914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\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\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff.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, '914ee59c-f9be-41d2-9a32-ca2b1f2f0cff', {});\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>E-defter uygulamas\u0131, geleneksel ka\u011f\u0131t defterlerin yerini alarak i\u015fletmelerin muhasebe kay\u0131tlar\u0131n\u0131 dijital ortamda tutmalar\u0131n\u0131 sa\u011flayan dijital d\u00f6n\u00fc\u015f\u00fcm kapsam\u0131nda bir g\u00fcncellemedir. \u0130\u015fletmelere maliyet avantaj\u0131 ve s\u00fcre\u00e7lerini daha h\u0131zl\u0131 y\u00f6netmelerini sa\u011flayacak bir yenilik olan e-defter uygulamas\u0131 i\u00e7in ge\u00e7i\u015f s\u00fcrecinde hangi gerekliliklerin yerine getirilmesi gerekti\u011fi olduk\u00e7a \u00f6nemlidir. Bu yaz\u0131m\u0131zda, e-defter uygulamas\u0131 hakk\u0131nda t\u00fcm detaylar\u0131 ele al\u0131yor ve sorunsuz bir &#8230;<\/p>\n","protected":false},"author":30,"featured_media":8174,"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-7973","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\/7973","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\/30"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=7973"}],"version-history":[{"count":18,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/7973\/revisions"}],"predecessor-version":[{"id":11756,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/7973\/revisions\/11756"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/8174"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=7973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=7973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=7973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}