{"id":8965,"date":"2024-12-09T13:05:09","date_gmt":"2024-12-09T10:05:09","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=8965"},"modified":"2024-12-09T13:29:43","modified_gmt":"2024-12-09T10:29:43","slug":"istisna-fatura-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/istisna-fatura-nedir\/","title":{"rendered":"\u0130stisna Fatura Nedir? Nas\u0131l Kesilir?"},"content":{"rendered":"\n<p>Vergi sistemi, ticari faaliyetlerin d\u00fczenli bir \u015fekilde y\u00fcr\u00fct\u00fclmesini sa\u011flayan faturalarla, m\u00fckelleflerin mal ve hizmet ak\u0131\u015f\u0131n\u0131 kay\u0131t alt\u0131na al\u0131r. Peki, KDV vergi muafiyetinden yararlanabilmek i\u00e7in kesilen istisna faturalar nas\u0131l kesilir ve kodlar\u0131 nelerdir? \u0130\u015fletmelere vergi avantaj\u0131 sa\u011flayan istisna faturalar\u0131n\u0131n kapsam\u0131 ve uygulama y\u00f6ntemleri hakk\u0131nda bilgi edinmek i\u00e7in okumaya devam edebilirsiniz.<\/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\/istisna-fatura-nedir\/#Istisna_Fatura_Nedir\" >\u0130stisna Fatura 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\/istisna-fatura-nedir\/#Istisna_Faturasi_Uygulanabilen_Urunler_Hangileridir\" >\u0130stisna Faturas\u0131 Uygulanabilen \u00dcr\u00fcnler Hangileridir?<\/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\/istisna-fatura-nedir\/#Ihracat_Istisnasi\" >\u0130hracat \u0130stisnas\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/istisna-fatura-nedir\/#Araclar_Petrol_Aramalari_ve_Tesvik_Belgeli_Yatirimlarda_Istisna\" >Ara\u00e7lar, Petrol Aramalar\u0131 ve Te\u015fvik Belgeli Yat\u0131r\u0131mlarda \u0130stisna<\/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\/istisna-fatura-nedir\/#Tasimacilik_Istisnasi\" >Ta\u015f\u0131mac\u0131l\u0131k \u0130stisnas\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/istisna-fatura-nedir\/#Diplomatik_Istisna\" >Diplomatik \u0130stisna<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/istisna-fatura-nedir\/#Ithalat_Istisnasi\" >\u0130thalat \u0130stisnas\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/istisna-fatura-nedir\/#Sosyal_ve_Askeri_Amacli_Istisnalarla_Diger_Istisnalar\" >Sosyal ve Askeri Ama\u00e7l\u0131 \u0130stisnalarla Di\u011fer \u0130stisnalar<\/a><\/li><\/ul><\/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\/istisna-fatura-nedir\/#Istisna_Faturasi_Kimlere_Kesilir\" >\u0130stisna Faturas\u0131 Kimlere Kesilir?<\/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\/istisna-fatura-nedir\/#E-Fatura_Istisna_Kodlari_2024\" >E-Fatura \u0130stisna Kodlar\u0131 2024<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/istisna-fatura-nedir\/#Kismi_Istisna_Kodlari\" >K\u0131smi \u0130stisna Kodlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/istisna-fatura-nedir\/#Tam_Istisna_Kodlari\" >Tam \u0130stisna Kodlar\u0131&nbsp;<\/a><\/li><\/ul><\/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\/istisna-fatura-nedir\/#Istisna_Fatura_Nasil_Kesilir\" >\u0130stisna Fatura Nas\u0131l Kesilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mukellef.co\/blog\/istisna-fatura-nedir\/#Istisna_Fatura_Ornegi\" >\u0130stisna Fatura \u00d6rne\u011fi&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mukellef.co\/blog\/istisna-fatura-nedir\/#Muhasebe_Islemlerinizde_En_Buyuk_Destekciniz_Mukellef\" >Muhasebe \u0130\u015flemlerinizde En B\u00fcy\u00fck Destek\u00e7iniz: M\u00fckellef&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mukellef.co\/blog\/istisna-fatura-nedir\/#Sikca_Sorulan_Sorular\" >S\u0131k\u00e7a Sorulan Sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/mukellef.co\/blog\/istisna-fatura-nedir\/#Istisna_Faturasi_Gider_Olarak_Yazilabilir_mi\" >\u0130stisna Faturas\u0131 Gider Olarak Yaz\u0131labilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/mukellef.co\/blog\/istisna-fatura-nedir\/#Istisna_Faturasi_Muhasebe_Kaydi_Nasil_Yapilir\" >\u0130stisna Faturas\u0131 Muhasebe Kayd\u0131 Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/mukellef.co\/blog\/istisna-fatura-nedir\/#Bir_Faturada_Birden_Fazla_Istisna_Olur_mu\" >Bir Faturada Birden Fazla \u0130stisna Olur mu?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/mukellef.co\/blog\/istisna-fatura-nedir\/#Istisna_Faturasi_Nasil_Iptal_Edilir\" >\u0130stisna Faturas\u0131 Nas\u0131l \u0130ptal Edilir?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Istisna_Fatura_Nedir\"><\/span>\u0130stisna Fatura Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130stisna fatura, <a href=\"https:\/\/mukellef.co\/blog\/kdv-nedir-hesaplamasi-nasil-yapilir\/\">KDV<\/a> \u00f6demekle y\u00fck\u00fcml\u00fc olan m\u00fckelleflerin belirli ko\u015fullar\u0131 sa\u011flad\u0131klar\u0131 takdirde KDV&#8217;den muafiyet elde edebilmek i\u00e7in d\u00fczenledikleri bir fatura t\u00fcr\u00fcd\u00fcr. 3065 Say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu&#8217;nda KDV m\u00fckellefiyetine ba\u011fl\u0131, muaf olan i\u015flemler ve sekt\u00f6rler a\u00e7\u0131klanm\u0131\u015ft\u0131r. \u0130stisna faturas\u0131, muafiyet kapsam\u0131na giren t\u00fcrlerinin belgelenmesinde kullan\u0131l\u0131r. Normal faturalarda yer alan &#8220;KDV tutar\u0131&#8221; ibaresi istisna faturalarda yer almaz. Tarih, al\u0131c\u0131 ve sat\u0131c\u0131 gibi bilgilerin yer ald\u0131\u011f\u0131 istisna faturas\u0131nda i\u015flem tutar\u0131 KDV hari\u00e7 tutar olarak belirtilir.<\/p>\n\n\n\n<p>KDV&#8217;siz fatura olarak adland\u0131r\u0131labilen istisna fatura, al\u0131c\u0131 ve sat\u0131c\u0131 taraflar aras\u0131nda ger\u00e7ekle\u015ftirilen mali i\u015flemlerin kaydedilmesi amac\u0131yla kullan\u0131l\u0131r. \u0130stisna fatura, yaln\u0131zca yasal mevzuatta belirlenen \u00f6zel durumlar i\u00e7in kullan\u0131labilir. \u0130stisna faturalar\u0131n yasal mevzuata uyumlu olabilmesi i\u00e7in KDV istisnas\u0131 bulunan mal veya hizmetin a\u00e7\u0131k\u00e7a belirtilmesi gerekir. Ayr\u0131ca istisna fatura t\u00fcr\u00fcn\u00fc kullanan i\u015fletmeler, vergi beyannamesinde istisna i\u015flemlerini detayl\u0131 \u015fekilde belirtmelidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Istisna_Faturasi_Uygulanabilen_Urunler_Hangileridir\"><\/span>\u0130stisna Faturas\u0131 Uygulanabilen \u00dcr\u00fcnler Hangileridir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi m\u00fckelleflerinin KDV&#8217;den muaf olduklar\u0131n\u0131 belgelemeleri h\u00e2linde istisna fatura d\u00fczenlenir. \u0130stisna fatura kayd\u0131 uygulanabilen mal ve hizmetler Katma De\u011fer Vergisi Kanunu&#8217;nda belirtilmi\u015ftir. \u0130stisna faturas\u0131 uygulanabilen durumlar \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130hracat istisnas\u0131<\/li>\n\n\n\n<li>Ara\u00e7lar, petrol aramalar\u0131 ve te\u015fvik belgeli yat\u0131r\u0131mlarda istisna<\/li>\n\n\n\n<li>Ta\u015f\u0131mac\u0131l\u0131k istisnas\u0131<\/li>\n\n\n\n<li>Diplomatik istisna<\/li>\n\n\n\n<li>\u0130thalat \u0130stisnas\u0131<\/li>\n\n\n\n<li>Sosyal ve askeri ama\u00e7l\u0131 istisnalarla di\u011fer istisnalar<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ihracat_Istisnasi\"><\/span>\u0130hracat \u0130stisnas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Katma De\u011fer Vergisi Kanunu&#8217;nun 11. ve 12. maddelerinde kapsaml\u0131 \u015fekilde d\u00fczenlenen ihracat istisnas\u0131, mal ve hizmete y\u00f6nelik ihracat faaliyetlerini kapsar.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteriler i\u00e7in yap\u0131lan hizmetler, serbest b\u00f6lgelerdeki m\u00fc\u015fterilere yap\u0131lan fason hizmetler ve yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fterilere T\u00fcrkiye&#8217;de verilen roaming hizmetleri bu kapsama dahildir.<\/li>\n\n\n\n<li>T\u00fcrkiye&#8217;de ikametg\u00e2h\u0131 ve i\u015fyeri bulunmayan ta\u015f\u0131mac\u0131l\u0131k faaliyeti g\u00f6steren i\u015fletmelerin fuar ve panay\u0131r gibi etkinliklerde sat\u0131n ald\u0131klar\u0131 mal ve hizmetler kar\u015f\u0131l\u0131kl\u0131 olmak kayd\u0131yla vergiden muaf tutulur.<\/li>\n\n\n\n<li>\u0130lgili kanun maddesinde, K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131\u2019n\u0131n onaylad\u0131\u011f\u0131 sinematografik eserlerin yabanc\u0131 yap\u0131mc\u0131lar taraf\u0131ndan sat\u0131n al\u0131nmas\u0131 durumunda KDV istisnas\u0131 tan\u0131naca\u011f\u0131 belirtilmi\u015ftir.<\/li>\n\n\n\n<li>\u0130stisna kapsam\u0131nda yer alan bir di\u011fer husus, ihra\u00e7 edilmek ko\u015fuluyla imalat\u00e7\u0131lar taraf\u0131ndan ihracat\u00e7\u0131lara teslim edilen mallara ait katma de\u011fer vergisinin \u00f6denmeyece\u011fidir. \u0130hracat istisnas\u0131n\u0131n kapsam\u0131 i\u00e7ine giren mal ve hizmet sat\u0131\u015flar\u0131na y\u00f6nelik i\u015flemlerde istisna faturas\u0131 d\u00fczenlenir.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Araclar_Petrol_Aramalari_ve_Tesvik_Belgeli_Yatirimlarda_Istisna\"><\/span>Ara\u00e7lar, Petrol Aramalar\u0131 ve Te\u015fvik Belgeli Yat\u0131r\u0131mlarda \u0130stisna<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>KDV Kanunu&#8217;nun 13. maddesi kapsam\u0131nda deniz, hava ve demir yolu ta\u015f\u0131ma ara\u00e7lar\u0131n\u0131n kiralanmas\u0131 veya i\u015fletilmesi faaliyetlerinde bulunanlara vergi muafiyeti tan\u0131nm\u0131\u015ft\u0131r. Buna g\u00f6re; ara\u00e7lar\u0131n teslimleri, imalat ve in\u015fas\u0131n\u0131 ilgilendiren hizmetler, onar\u0131m ve bak\u0131m hizmetleri vergiden muaf say\u0131l\u0131r. Vergi muafiyet kapsam\u0131na deniz ta\u015f\u0131ma ara\u00e7lar\u0131 ve y\u00fczer tesislerin imal ve in\u015fas\u0131 i\u00e7in yap\u0131lan teslim ve hizmetler de dahildir. Alt\u0131n, g\u00fcm\u00fc\u015f ve platin gibi k\u0131ymetli madenlerle petrol arama faaliyetleri, boru hatt\u0131yla yap\u0131lan ta\u015f\u0131mac\u0131l\u0131klarda hat in\u015fa \u00e7al\u0131\u015fmalar\u0131na ili\u015fkin hizmetler istisna kapsam\u0131ndad\u0131r.&nbsp;<\/p>\n\n\n\n<p>Kanuna g\u00f6re yat\u0131r\u0131m te\u015fvik belgesi alan m\u00fckelleflerin makine ve te\u00e7hizat teslimleri, yaz\u0131l\u0131m ve maddi olmayan hak sat\u0131\u015f ve kiralamalar\u0131n\u0131n vergiden muaf olaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na alm\u0131\u015ft\u0131r. \u0130stisna kapsam\u0131nda de\u011ferlendirilen bir di\u011fer husus, liman ve havaliman\u0131 gibi alanlar\u0131n in\u015fas\u0131 ve onar\u0131m\u0131ndaki mal ve hizmetlerdir. Son olarak ulusal g\u00fcvenli\u011fe y\u00f6nelik savunma ve i\u00e7 g\u00fcvenlik ihtiya\u00e7lar\u0131 i\u00e7in kullan\u0131lan te\u00e7hizatlar\u0131n teslimleri, \u00fcretim ve bak\u0131m hizmetleri vergiden muaf say\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tasimacilik_Istisnasi\"><\/span>Ta\u015f\u0131mac\u0131l\u0131k \u0130stisnas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>T\u00fcrkiye ile yabanc\u0131 \u00fclkeler aras\u0131nda ger\u00e7ekle\u015ftirilen transit ta\u015f\u0131mac\u0131l\u0131k faaliyetlerinde, ta\u015f\u0131ma i\u015fleri i\u00e7in vergi muafiyeti mevcuttur. Muafiyetten yararlanabilmek ancak kar\u015f\u0131l\u0131kl\u0131 anla\u015fma ko\u015fuluyla ge\u00e7erlidir. Ek olarak belirli s\u0131n\u0131r kap\u0131lar\u0131ndan yurt d\u0131\u015f\u0131na e\u015fya ta\u015f\u0131yan kamyon, \u00e7ekici ve so\u011futucu \u00fcniteye sahip yar\u0131 r\u00f6morklara yap\u0131lan motorin teslimleri vergiden muaft\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Diplomatik_Istisna\"><\/span>Diplomatik \u0130stisna<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Yabanc\u0131 devletlerin T\u00fcrkiye\u2019deki diplomatik temsilcilerine, konsolosluklar\u0131na ve diplomatik haklara sahip mensuplar\u0131na yap\u0131lan teslim ve hizmetler vergi muafiyeti kapsam\u0131ndad\u0131r. Ayr\u0131ca uluslararas\u0131 anla\u015fmalar arac\u0131l\u0131\u011f\u0131yla vergi muafiyeti tan\u0131nan uluslararas\u0131 kurulu\u015flara ger\u00e7ekle\u015ftirilen teslim ve hizmetler de vergi istisnas\u0131na dahildir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ithalat_Istisnasi\"><\/span>\u0130thalat \u0130stisnas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Vergiden istisna edilen mal ve hizmetlerin ithali, transit ve g\u00fcmr\u00fck antrepo rejimleriyle ge\u00e7ici depolama ve serbest b\u00f6lge h\u00fck\u00fcmlerinin uyguland\u0131\u011f\u0131 mallar i\u00e7in KDV muafiyeti bulunur. G\u00fcmr\u00fck vergisinden muaf olan e\u015fyan\u0131n, ge\u00e7ici ithalat durumlar\u0131nda geri gelen e\u015fyaya ili\u015fkin ithal i\u015flemleri vergiden muaft\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sosyal_ve_Askeri_Amacli_Istisnalarla_Diger_Istisnalar\"><\/span>Sosyal ve Askeri Ama\u00e7l\u0131 \u0130stisnalarla Di\u011fer \u0130stisnalar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Katma De\u011fer Vergisi Kanunu&#8217;nun 17. maddesinde istisna kapsam\u0131 detayl\u0131 \u015fekilde a\u00e7\u0131klanm\u0131\u015ft\u0131r. Buna g\u00f6re; k\u00fclt\u00fcr, e\u011fitim, sosyal ve askeri ama\u00e7 ta\u015f\u0131yan istisnalar i\u00e7in vergi muafiyeti tan\u0131nm\u0131\u015ft\u0131r. \u0130stisna kapsam\u0131nda; vergi muafiyetinden yararlanan esnaflar ve basit usulde vergilendirilen m\u00fckellefler taraf\u0131ndan yap\u0131lan teslimler, kamu kurumlar\u0131na yap\u0131lan sat\u0131\u015flar ve ba\u011f\u0131\u015f ama\u00e7l\u0131 yap\u0131lan yard\u0131mlar da bulunur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Istisna_Faturasi_Kimlere_Kesilir\"><\/span>\u0130stisna Faturas\u0131 Kimlere Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130stisna faturas\u0131n\u0131n d\u00fczenlenebilece\u011fi baz\u0131 i\u015fletmeler ve durumlar \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Diplomatik kurulu\u015flar,<\/li>\n\n\n\n<li>Vergi muafiyeti olan esnaflar,<\/li>\n\n\n\n<li>\u0130stisnai kamu kurum ve kurulu\u015flar\u0131,<\/li>\n\n\n\n<li>Dernek ve vak\u0131flar,<\/li>\n\n\n\n<li>\u0130hracat i\u015flemleri yapan firmalar,<\/li>\n\n\n\n<li>Yat\u0131r\u0131m te\u015fvik belgesine sahip kurulu\u015flar,<\/li>\n\n\n\n<li>Engelli vatanda\u015flara y\u00f6nelik ger\u00e7ekle\u015ftirilen mal ve hizmetler,<\/li>\n\n\n\n<li>Uluslararas\u0131 organizasyonlar,<\/li>\n\n\n\n<li>G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"512\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/12\/efatura-istisna-kodlari-1024x512.jpeg\" alt=\"e-fatura istisna kodlar\u0131\" class=\"wp-image-8977\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/12\/efatura-istisna-kodlari-1024x512.jpeg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/12\/efatura-istisna-kodlari-300x150.jpeg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/12\/efatura-istisna-kodlari-768x384.jpeg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/12\/efatura-istisna-kodlari.jpeg 1408w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"E-Fatura_Istisna_Kodlari_2024\"><\/span>E-Fatura \u0130stisna Kodlar\u0131 2024<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130stisna faturalar\u0131nda KDV muafiyetlerine ili\u015fkin belirli kodlar kullan\u0131l\u0131r. Bu kodlar i\u015flemin istisna kapsam\u0131n\u0131 belirtmektedir. Faturada yer alan i\u015fleme y\u00f6nelik KDV muafiyetinin nedeni yasal mevzuat gere\u011fince a\u00e7\u0131k\u00e7a belirtilmelidir. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131nlanan istisna kodlar\u0131 muafiyet t\u00fcrlerine g\u00f6re ayr\u0131l\u0131r. Say\u0131s\u0131 olduk\u00e7a fazla olan kodlar aras\u0131ndan en yayg\u0131n kullan\u0131lanlar \u015fu \u015fekilde s\u0131ralanabilir:&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kismi_Istisna_Kodlari\"><\/span>K\u0131smi \u0130stisna Kodlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>K\u0131smi istisna kodlar\u0131 \u015fu \u015fekildedir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>201<\/strong>&nbsp;<\/td><td>K\u00fclt\u00fcr ve e\u011fitim ama\u00e7l\u0131 i\u015flemler&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>202<\/strong>&nbsp;<\/td><td>Sa\u011fl\u0131k, \u00e7evre ve sosyal yard\u0131m ama\u00e7l\u0131 i\u015flemler&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>203<\/strong>&nbsp;<\/td><td>E\u011fitim ve sosyal yard\u0131m ama\u00e7l\u0131 bedelsiz teslimler&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>204<\/strong>&nbsp;<\/td><td>Yabanc\u0131 diplomatik organ ve hay\u0131r kurumlar\u0131n\u0131n ba\u011f\u0131\u015flar\u0131yla ilgili mal ve hizmet al\u0131\u015flar\u0131&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>207<\/strong>&nbsp;<\/td><td>Askeri fabrika, tersane ve at\u00f6lyelerin i\u015flemleri&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>212<\/strong>&nbsp;<\/td><td>Serbest b\u00f6lgelerde verilen hizmetler&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>213<\/strong>&nbsp;<\/td><td>Boru hatt\u0131yla yap\u0131lan petrol ve gaz ta\u015f\u0131mac\u0131l\u0131\u011f\u0131&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>218<\/strong>&nbsp;<\/td><td>G\u00fcmr\u00fck antrepolar\u0131, ge\u00e7ici depolama yerleri, g\u00fcmr\u00fckl\u00fc sahalar ve vergisiz sat\u0131\u015f yap\u0131lan ma\u011fazalarla ilgili hizmetler&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>223<\/strong>&nbsp;<\/td><td>Teknoloji geli\u015ftirme b\u00f6lgelerinde yap\u0131lan i\u015flemler&nbsp;&nbsp;&nbsp;&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tam_Istisna_Kodlari\"><\/span>Tam \u0130stisna Kodlar\u0131&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Tam istisna kodlar\u0131 a\u015fa\u011f\u0131daki gibidir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>301<\/strong>&nbsp;<\/td><td>Mal ihracat\u0131<\/td><\/tr><tr><td><strong>302<\/strong>&nbsp;<\/td><td>Hizmet ihracat\u0131&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>303<\/strong>&nbsp;<\/td><td>Roaming hizmetleri&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>304<\/strong>&nbsp;<\/td><td>Deniz, hava ve demir yolu ta\u015f\u0131ma ara\u00e7lar\u0131n\u0131n teslimi ile in\u015fa, tadil, bak\u0131m ve onar\u0131mlar\u0131&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>305<\/strong>&nbsp;<\/td><td>Deniz ve hava ta\u015f\u0131ma ara\u00e7lar\u0131 i\u00e7in liman ve hava meydanlar\u0131nda yap\u0131lan hizmetler&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>306<\/strong>&nbsp;<\/td><td>Petrol aramalar\u0131&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>307<\/strong>&nbsp;<\/td><td>K\u0131ymetli madenlerin arama, zenginle\u015ftirme ve rafinaj faaliyetleri&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>308<\/strong>&nbsp;<\/td><td>Te\u015fvikli yat\u0131r\u0131m mallar\u0131n\u0131n teslimi&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>309<\/strong>&nbsp;<\/td><td>Liman ve hava meydanlar\u0131n\u0131n in\u015fas\u0131, yenilenmesi ve geni\u015fletilmesi&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>310<\/strong>&nbsp;<\/td><td>Ulusal g\u00fcvenlik ama\u00e7l\u0131 teslim ve hizmetler&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>311<\/strong>&nbsp;<\/td><td>Uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td><strong>312<\/strong>&nbsp;<\/td><td>Diplomatik organ ve misyonlara yap\u0131lan teslim ve hizmetler<\/td><\/tr><tr><td><strong>313<\/strong>&nbsp;<\/td><td>Uluslararas\u0131 kurulu\u015flara yap\u0131lan teslim ve hizmetler<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Yukar\u0131da yer alan kodlar\u0131n yan\u0131 s\u0131ra 351 numaral\u0131 &#8220;\u0130stisna Olmayan Di\u011fer&#8221; kod bulunmaktad\u0131r. Bu kod, istisna olmayan ancak faturalarda KDV&#8217;nin s\u0131f\u0131r olarak g\u00f6sterilmesi gereken durumlarda kullan\u0131l\u0131r.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Istisna_Fatura_Nasil_Kesilir\"><\/span>\u0130stisna Fatura Nas\u0131l Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130stisna faturalar\u0131n\u0131n d\u00fczenlenmesi standart faturalarla benzerlik g\u00f6sterse de burada \u00f6nemli olan istisna kodlar\u0131n\u0131n varl\u0131\u011f\u0131d\u0131r. A\u015fa\u011f\u0131daki ad\u0131mlar izlenerek istisna faturas\u0131 d\u00fczenlenebilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00d6ncelikle <a href=\"https:\/\/www.gib.gov.tr\/\" target=\"_blank\" rel=\"noreferrer noopener\">G\u0130B<\/a> sistemine giri\u015f yap\u0131p \u201ce-Fatura Ayarlar\u0131\u201d sekmesinde istisna nedeni se\u00e7ilmelidir. \u0130stisna haricinde kalan durumlar i\u00e7in 351 kodlu \u201c\u0130stisna Olmayan Di\u011fer\u201d se\u00e7ene\u011fi i\u015faretlenmelidir.<\/li>\n\n\n\n<li>\u201cSat\u0131\u015flar\u201d k\u0131sm\u0131nda \u201cFatura Ekle\u201d butonuna bas\u0131lmal\u0131d\u0131r. Bu butondan sonra \u201cBelge T\u00fcr\u00fc\u201d b\u00f6l\u00fcm\u00fcnden \u201c\u0130stisna\u201d se\u00e7ene\u011fini t\u0131klanmal\u0131d\u0131r. Al\u0131c\u0131 bilgileri, mal\/hizmet detaylar\u0131, tarih ve para birimi gibi bilgileri eksiksiz \u015fekilde girerek KDV oran\u0131 \u201c0\u201d olarak yaz\u0131lmal\u0131d\u0131r.<\/li>\n\n\n\n<li>Bu a\u015famalar\u0131n ard\u0131ndan, taslak fatura \u201cKaydet\u201d tu\u015fuyla kaydedilir. Akabinde \u201cFaturalar\u201d sekmesinden taslak h\u00e2ldeki faturan\u0131n sa\u011f k\u0131sm\u0131ndaki \u201cFatura Kes\u201d veya sa\u011f \u00fcst k\u00f6\u015fedeki \u201cSe\u00e7ili Olanlar\u0131 e-Fatura Yap\u201d butonuna basarak fatura resmi bir belge h\u00e2lini al\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>\u0130stisna faturas\u0131nda yer alacak bilgiler do\u011fru bi\u00e7imde d\u00fczenlenmelidir. \u0130stisna fatura t\u00fcr\u00fc i\u015flemlerinizi, M\u00fckellef&#8217;in \u00f6n muhasebe deste\u011fi sayesinde \u00e7evrim i\u00e7i olarak kolay bir \u015fekilde ger\u00e7ekle\u015ftirebilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Istisna_Fatura_Ornegi\"><\/span>\u0130stisna Fatura \u00d6rne\u011fi&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130stisna faturada belge numaras\u0131, fatura tipi, tarih, saat ve vergi istisna nedeni mutlaka bulunmal\u0131d\u0131r. Bunun yan\u0131 s\u0131ra al\u0131c\u0131 ve sat\u0131c\u0131 bilgileri; ad-soyad, adres ve ileti\u015fim bilgileri \u015feklinde eksiksiz olarak yer almal\u0131d\u0131r. Mal veya hizmete ili\u015fkin ad, miktar, birim fiyat ve tutar da belgede bulunmal\u0131d\u0131r. \u0130stisna faturalarda KDV beyan\u0131 s\u0131f\u0131r olarak girilmeli ve genel toplam yaz\u0131lmal\u0131d\u0131r. Son olarak yetkili imza da faturada olmas\u0131 gereken bir unsurdur. A\u015fa\u011f\u0131da yer alan istisna fatura \u00f6rne\u011fi, fark\u0131 istisna t\u00fcrlerine uyarlanabilir.<\/p>\n\n\n\n<p><strong>Vergi \u0130stisna Muafiyet Sebebi:<\/strong> 308-13\/d Te\u015fvikli Yat\u0131r\u0131m Mallar\u0131n\u0131n Teslimi<\/p>\n\n\n\n<p><strong>Not:<\/strong> \u0130\u015fbu fatura &#8230; tarih ve &#8230; say\u0131l\u0131 yat\u0131r\u0131m te\u015fvik b\u00f6lgesinin yerli makine te\u00e7hizat listesinin 24 nolu &#8220;Kemer Makinesi&#8221; sat\u0131r\u0131na istinaden, 3065 say\u0131l\u0131 KDV Kanunu&#8217;nun 13\/D maddesi uyar\u0131nca KDV&#8217;den muaft\u0131r.&nbsp;<\/p>\n\n\n\n<p>\u00dcretim Y\u0131l\u0131: 2022 Marka: &#8230;<\/p>\n\n\n\n<p>Makine te\u00e7hizat yeni olup ikinci el, kullan\u0131lm\u0131\u015f veya yenile\u015ftirilmi\u015f de\u011fildir.&nbsp;<\/p>\n\n\n\n<p>\u015ease No: 211038&nbsp;<\/p>\n\n\n\n<p>Yaln\u0131z y\u00fczond\u00f6rtbin T\u00fcrk Liras\u0131d\u0131r.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Muhasebe_Islemlerinizde_En_Buyuk_Destekciniz_Mukellef\"><\/span>Muhasebe \u0130\u015flemlerinizde En B\u00fcy\u00fck Destek\u00e7iniz: M\u00fckellef&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef<\/a> olarak T\u00fcrkiye&#8217;de ve d\u00fcnya genelinde giri\u015fimcilerin hayallerini ger\u00e7ekle\u015ftirmelerini sa\u011flamak amac\u0131yla s\u00fcre\u00e7 y\u00f6netiminde yanlar\u0131nda oluyoruz. \u015eirket kurulu\u015fundan online muhasebeye kadar sa\u011flad\u0131\u011f\u0131m\u0131z hizmetlerle giri\u015fimcilik faaliyetlerinizi hayata ge\u00e7irmenizde kolayl\u0131k sa\u011fl\u0131yoruz. Uzman ekibimizin sundu\u011fu \u00e7evrim i\u00e7i hizmetler sayesinde diledi\u011finiz yerden muhasebe i\u015flemlerinizi ger\u00e7ekle\u015ftirebilirsiniz.&nbsp;<\/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\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sikca_Sorulan_Sorular\"><\/span>S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130stisna fatura hakk\u0131nda s\u0131k\u00e7a sorulan sorulara buradan ula\u015fabilirsiniz.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1733732522606\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Istisna_Faturasi_Gider_Olarak_Yazilabilir_mi\"><\/span>\u0130stisna Faturas\u0131 Gider Olarak Yaz\u0131labilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0130stisna faturas\u0131n\u0131n gider olarak kaydedilmesi m\u00fcmk\u00fcnd\u00fcr. \u0130stisna faturas\u0131 d\u00fczenlenmesini gerektiren bir i\u015flemde mal veya hizmet bedeli gider olarak g\u00f6sterilebilir. KDV istisnas\u0131n varl\u0131\u011f\u0131 sebebiyle i\u015fletme giderlerinde yaln\u0131zca ilgili gider bedeli vergi matrah\u0131ndan d\u00fc\u015f\u00fcl\u00fcr. Gider olarak kaydedilen ve istisna faturas\u0131 d\u00fczenlenen i\u015flemlerde istisna sebebi a\u00e7\u0131k\u00e7a g\u00f6sterilmelidir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1733732529476\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Istisna_Faturasi_Muhasebe_Kaydi_Nasil_Yapilir\"><\/span>\u0130stisna Faturas\u0131 Muhasebe Kayd\u0131 Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>KDV muafiyeti tan\u0131nan durumlarda istisna faturalar\u0131n\u0131n muhasebe kayd\u0131 yap\u0131l\u0131r. \u0130stisna faturas\u0131 d\u00fczenlendi\u011finde KDV oran\u0131 s\u0131f\u0131r olarak g\u00f6sterilerek ilgili mal veya hizmetin bedeli faturaya yaz\u0131l\u0131r. Muafiyetli i\u015flemlerde, muhasebe kay\u0131tlar\u0131nda bunlara ili\u015fkin bedeller kaydedilirken KDV hesaplar\u0131 etkilenmez. \u0130stisna faturalar\u0131n\u0131n muhasebe kayd\u0131 tutulurken vergi kodu ve istisna kodu do\u011fru \u015fekilde belirtilmeli, KDV beyannamelerinde bilgiler do\u011fru \u015fekilde d\u00fczenlenmelidir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1733732540250\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Bir_Faturada_Birden_Fazla_Istisna_Olur_mu\"><\/span>Bir Faturada Birden Fazla \u0130stisna Olur mu?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0130stisna faturas\u0131 d\u00fczenlenirken istisna nedeni a\u00e7\u0131k\u00e7a belirtilmelidir. Bir faturada birden fazla istisna sebebi yer alabilir. Faturada KDV istisnalar\u0131n\u0131n bir arada d\u00fczenli \u015fekilde bulunabilmesi i\u00e7in her bir istisnan\u0131n ayr\u0131 olarak g\u00f6sterilmesi gerekir. Yasal mevzuat \u00e7er\u00e7evesinde istisnalara ili\u015fkin detayl\u0131 a\u00e7\u0131klama yer almal\u0131d\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1733732549135\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Istisna_Faturasi_Nasil_Iptal_Edilir\"><\/span>\u0130stisna Faturas\u0131 Nas\u0131l \u0130ptal Edilir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0130stisna faturalar\u0131n\u0131n iptali yasal mevzuat \u00e7er\u00e7evesinde belirli prosed\u00fcrler izlenerek ger\u00e7ekle\u015ftirilir. Faturan\u0131n iptal edilmesi halinde, belge ge\u00e7ersiz h\u00e2le gelerek i\u015flem hi\u00e7 ger\u00e7ekle\u015fmemi\u015f kabul edilir. \u0130stisna faturas\u0131 e-Fatura veya e-Ar\u015fiv Fatura olarak d\u00fczenlenebilir. e-Fatura i\u00e7in e-Fatura iptal portal\u0131 \u00fczerinden, e-Ar\u015fiv Faturas\u0131 i\u00e7inse e-Ar\u015fiv Fatura iptal portal\u0131 \u00fczerinden kolayca iptal talebi olu\u015fturularak iptal ger\u00e7ekle\u015ftirilebilir.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p><strong>Yararlan\u0131lan Kaynaklar<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.3065.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.3065.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=19631&amp;MevzuatTur=9&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=19631&amp;MevzuatTur=9&amp;MevzuatTertip=5<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/forum.efatura.gov.tr\/view.php?id=39153\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/forum.efatura.gov.tr\/view.php?id=39153<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.gib.gov.tr\/fileadmin\/user_upload\/beyannameler\/2047_b.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.gib.gov.tr\/fileadmin\/user_upload\/beyannameler\/2047_b.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.turmob.org.tr\/arsiv\/mbs\/resmigazete\/-e-Fatura_Iptal_Ihtar_Itiraz_Bildirim_Kilavuz.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.turmob.org.tr\/arsiv\/mbs\/resmigazete\/-e-Fatura_Iptal_Ihtar_Itiraz_Bildirim_Kilavuz.pdf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi sistemi, ticari faaliyetlerin d\u00fczenli bir \u015fekilde y\u00fcr\u00fct\u00fclmesini sa\u011flayan faturalarla, m\u00fckelleflerin mal ve hizmet ak\u0131\u015f\u0131n\u0131 kay\u0131t alt\u0131na al\u0131r. Peki, KDV vergi muafiyetinden yararlanabilmek i\u00e7in kesilen istisna faturalar nas\u0131l kesilir ve kodlar\u0131 nelerdir? \u0130\u015fletmelere vergi avantaj\u0131 sa\u011flayan istisna faturalar\u0131n\u0131n kapsam\u0131 ve uygulama y\u00f6ntemleri hakk\u0131nda bilgi edinmek i\u00e7in okumaya devam edebilirsiniz. \u0130stisna Fatura Nedir? \u0130stisna fatura, KDV &#8230;<\/p>\n","protected":false},"author":29,"featured_media":8976,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1804],"tags":[],"class_list":["post-8965","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-muhasebe"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8965","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=8965"}],"version-history":[{"count":6,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8965\/revisions"}],"predecessor-version":[{"id":8983,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8965\/revisions\/8983"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/8976"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=8965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=8965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=8965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}