{"id":523,"date":"2021-08-13T06:12:49","date_gmt":"2021-08-13T06:12:49","guid":{"rendered":"http:\/\/www.proit.com.tr\/blog\/?p=523"},"modified":"2021-08-13T06:12:49","modified_gmt":"2021-08-13T06:12:49","slug":"01-01-2021-form-ba-ve-form-bs-uygulamasinda-degisiklik-yapan-teblig-yayimlandi","status":"publish","type":"post","link":"https:\/\/www.proit.com.tr\/blog\/2021\/08\/13\/01-01-2021-form-ba-ve-form-bs-uygulamasinda-degisiklik-yapan-teblig-yayimlandi\/","title":{"rendered":"01\/01\/2021 Form Ba ve Form Bs Uygulamas\u0131nda De\u011fi\u015fiklik Yapan Tebli\u011f Yay\u0131mland\u0131."},"content":{"rendered":"\n<h2 class=\"has-text-align-center wp-block-heading\">TEBL\u0130\u011e<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>                                                    <\/td><\/tr><tr><td>Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 396)\u2019NDEDE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e(SIRA NO: 523)<br><strong>MADDE 1 \u2013<\/strong>\u00a04\/2\/2010\u00a0tarihli ve 27483 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 396)\u2019nin\u00a0\u201c1-KAPSAM\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn 1.1.7. numaral\u0131 bendinden sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 1.1.8. numaral\u0131 bent eklenmi\u015ftir.\u201c1.1.8. Vergi Usul Kanunu kapsam\u0131nda elektronik belge olarak d\u00fczenlenen belgeler, 2021 y\u0131l\u0131n\u0131n Temmuz ay\u0131na ili\u015fkin d\u00f6nemden itibaren Form\u00a0Ba\u00a0ve Form\u00a0Bs\u00a0bildirimlerine d\u00e2hil edilmeyecektir.\u201d<br><strong>MADDE 2 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin \u201c1.2. Bildirime Konu Al\u0131\u015f\/Sat\u0131\u015flar ve Hadler\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn 1.2.2. numaral\u0131 bendinin ilk paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan paragraflar eklenmi\u015ftir.\u201cBir ki\u015fi veya kurumdan yap\u0131lan mal ve\/veya hizmet al\u0131\u015f tutarlar\u0131 ile bir ki\u015fi veya kuruma yap\u0131lan mal ve\/veya hizmet sat\u0131\u015f tutarlar\u0131na ili\u015fkin 5.000 TL tutar\u0131ndaki haddin belirlenmesinde, elektronik olarak ve k\u00e2\u011f\u0131t ortam\u0131nda d\u00fczenlenen t\u00fcm belgelerin birlikte de\u011ferlendirilmesi gerekmektedir. S\u00f6z konusu haddin a\u015f\u0131lmas\u0131 halinde sadece k\u00e2\u011f\u0131t ortam\u0131nda d\u00fczenlenen belgeler bildirimlere d\u00e2hil edilecektir.<br><strong>\u00d6rnek 1.<\/strong>\u00a0Form\u00a0Ba\u00a0ve Form\u00a0Bs\u00a0bildirimi verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan A i\u015fletmesine 2021\/Kas\u0131m d\u00f6nemi i\u00e7erisinde, B firmas\u0131 taraf\u0131ndan KDV hari\u00e7 4.800 TL tutar\u0131nda e-Ar\u015fiv Fatura ve her biri 150 TL tutar\u0131nda 2 adet k\u00e2\u011f\u0131t ortam\u0131nda fatura d\u00fczenlenmi\u015ftir.\u00a0S\u00f6z konusu m\u00fckellefe, ayn\u0131 ay i\u00e7erisinde B firmas\u0131nca d\u00fczenlenen belge tutar\u0131 toplam\u0131 KDV hari\u00e7 (4.800+150+150) 5.100 TL oldu\u011fundan, A i\u015fletmesi B firmas\u0131ndan yapt\u0131\u011f\u0131 al\u0131mlara ili\u015fkin olarak 2021\/Kas\u0131m d\u00f6nemi Form\u00a0Ba\u00a0bildiriminde sadece k\u00e2\u011f\u0131t ortam\u0131nda d\u00fczenlenen 2 adet belgeyi, KDV hari\u00e7 toplam 300 TL olarak bildirecektir.Di\u011fer taraftan, B firmas\u0131 A i\u015fletmesine yapt\u0131\u011f\u0131 sat\u0131\u015flara ili\u015fkin olarak 2021\/Kas\u0131m d\u00f6nemi Form\u00a0Bs\u00a0bildiriminde elektronik ortamda olu\u015fturdu\u011fu belgeyi dikkate almayacak, elektronik ortamda ve k\u00e2\u011f\u0131t ortam\u0131nda d\u00fczenlenen belgelerin KDV hari\u00e7 toplam tutarlar\u0131n\u0131n 5.000 TL\u2019yi ge\u00e7mesi nedeniyle, sadece k\u00e2\u011f\u0131t ortam\u0131nda d\u00fczenledi\u011fi 2 adet belgeyi, KDV hari\u00e7 toplam 300 TL olarak bildirecektir.\u201d<br><strong>MADDE 3 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin \u201c3-B\u0130LD\u0130R\u0130MLER\u0130N VER\u0130LME \u015eEKL\u0130 VE DOLDURULMASI\u201d\u00a0\u00a0ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn 3.2.4. numaral\u0131 bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.\u201c3.2.4. Bildirim verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan ancak, t\u00fcm al\u0131\u015f ve sat\u0131\u015flar\u0131 belirtilen haddin alt\u0131nda kalan veya elektronik belge olarak d\u00fczenlenen belgelerden olu\u015fan m\u00fckelleflerin, Form\u00a0Ba\u00a0ve\/veya Form\u00a0Bs\u00a0bildirimlerini \u201cBa\/Bs\u00a0bildiriminde beyan edilecek bilgim bulunmamaktad\u0131r.\u201d kutucu\u011funu i\u015faretlemek suretiyle vermeleri gerekmektedir.<br><strong>\u00d6rnek 2.<\/strong>\u00a0Form\u00a0Ba\u00a0ve Form\u00a0Bs\u00a0bildirimi verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan C firmas\u0131na 2021\/Eyl\u00fcl d\u00f6neminde D firmas\u0131 taraf\u0131ndan elektronik ortamda d\u00fczenlenen belge tutar\u0131 toplam\u0131 KDV hari\u00e7 4.000 TL, k\u00e2\u011f\u0131t ortamda d\u00fczenlenen belge tutar\u0131 toplam\u0131 KDV hari\u00e7 500 TL\u2019dir. C firmas\u0131na D firmas\u0131nca d\u00fczenlenen belge tutar\u0131 toplam\u0131 KDV hari\u00e7 (4.000+500) 4.500 TL oldu\u011fundan, Tebli\u011fde belirtilen haddin alt\u0131nda kalmaktad\u0131r.\u00a0\u00a0\u0130lgili ayda C firmas\u0131n\u0131n bildirime konu ba\u015fka bir al\u0131m\u0131 da olmam\u0131\u015ft\u0131r. Bu durumda C firmas\u0131n\u0131n 2021\/Eyl\u00fcl d\u00f6nemi mal ve\/veya hizmet al\u0131mlar\u0131 Tebli\u011fde belirtilen haddin alt\u0131nda kald\u0131\u011f\u0131ndan Form\u00a0Ba\u00a0bildirimini \u201cBa\u00a0bildiriminde beyan edilecek bilgim bulunmamaktad\u0131r.\u201d kutucu\u011funu i\u015faretlemek suretiyle vermesi gerekmektedir.Di\u011fer taraftan, bildirim verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan D firmas\u0131n\u0131n 2021\/Eyl\u00fcl d\u00f6neminde C firmas\u0131na yapt\u0131\u011f\u0131 sat\u0131\u015flar toplam\u0131 KDV hari\u00e7 4.500 TL oldu\u011fundan, belirtilen haddin alt\u0131nda kalmaktad\u0131r. D firmas\u0131n\u0131n ilgili d\u00f6nemde bildirime konu ba\u015fka mal ve\/veya hizmet sat\u0131\u015f\u0131 olmam\u0131\u015ft\u0131r. Bu halde D firmas\u0131n\u0131n 2021\/Eyl\u00fcl d\u00f6nemi mal ve\/veya hizmet sat\u0131\u015flar\u0131 Tebli\u011fde belirtilen haddin alt\u0131nda kald\u0131\u011f\u0131ndan Form\u00a0Bs\u00a0bildirimini \u201cBs\u00a0bildiriminde beyan edilecek bilgim bulunmamaktad\u0131r.\u201d kutucu\u011funu i\u015faretlemek suretiyle vermesi gerekmektedir.<br><strong>\u00d6rnek 3.<\/strong>\u00a0K\u00a0Ltd.\u015eti. 2021\/Kas\u0131m d\u00f6neminde Z firmas\u0131na elektronik belge d\u00fczenlemek suretiyle KDV hari\u00e7 toplam 50.000 TL\u2019lik sat\u0131\u015f yapm\u0131\u015ft\u0131r. K\u00a0Ltd.\u015eti.\u2019nin\u00a0Z firmas\u0131na ve\/veya herhangi bir ki\u015fi veya kuruma, ilgili d\u00f6nemde d\u00fczenledi\u011fi k\u00e2\u011f\u0131t fatura ise bulunmamaktad\u0131r. Bu durumda K\u00a0Ltd.\u015eti.\u2019nin\u00a02021\/Kas\u0131m d\u00f6nemi Form\u00a0Bs\u00a0bildirimini \u201cBs\u00a0bildiriminde beyan edilecek bilgim bulunmamaktad\u0131r.\u201d kutucu\u011funu i\u015faretlemek suretiyle vermesi gerekmektedir.Z firmas\u0131 ise 2021\/Kas\u0131m d\u00f6neminde N firmas\u0131ndan elektronik belge tutar\u0131 toplam\u0131 KDV hari\u00e7 7.000 TL, K Ltd.\u00a0\u015eti.\u2019den\u00a0ise elektronik belge tutar\u0131 toplam\u0131 KDV hari\u00e7 50.000 TL mal al\u0131m\u0131nda bulunmu\u015f, ilgili d\u00f6nemde ba\u015fka bir mal\/hizmet al\u0131m\u0131 da olmam\u0131\u015ft\u0131r. Bu durumda Z firmas\u0131n\u0131n 2021\/Kas\u0131m d\u00f6nemi Form\u00a0Ba\u00a0bildirimini \u201cBa\u00a0bildiriminde beyan edilecek bilgim bulunmamaktad\u0131r.\u201d kutucu\u011funu i\u015faretlemek suretiyle vermesi gerekmektedir.\u201d<br><strong>MADDE 4 \u2013\u00a0<\/strong>Bu Tebli\u011f\u00a01\/7\/2021\u00a0tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<br><strong>MADDE 5 \u2013\u00a0<\/strong>Bu Tebli\u011f h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<br><br>Referans Link: https:\/\/www.resmigazete.gov.tr\/eskiler\/2021\/01\/20210125-11.htm<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>TEBL\u0130\u011e Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 396)\u2019NDEDE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e(SIRA NO: 523)MADDE 1 \u2013\u00a04\/2\/2010\u00a0tarihli ve 27483 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 396)\u2019nin\u00a0\u201c1-KAPSAM\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn 1.1.7. numaral\u0131 bendinden sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 1.1.8. numaral\u0131 bent eklenmi\u015ftir.\u201c1.1.8. Vergi Usul Kanunu kapsam\u0131nda [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[95,89,90,92,91,93,94,97,96],"class_list":["post-523","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-form","tag-form-ba-bs","tag-formba","tag-formbabs","tag-formbs","tag-formteblig","tag-formteblig-2","tag-yapilan-degisiklik","tag-yeniduzenleme"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>01\/01\/2021 Form Ba ve Form Bs Uygulamas\u0131nda De\u011fi\u015fiklik Yapan Tebli\u011f Yay\u0131mland\u0131. - PROIT Blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.proit.com.tr\/blog\/2021\/08\/13\/01-01-2021-form-ba-ve-form-bs-uygulamasinda-degisiklik-yapan-teblig-yayimlandi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"01\/01\/2021 Form Ba ve Form Bs Uygulamas\u0131nda De\u011fi\u015fiklik Yapan Tebli\u011f Yay\u0131mland\u0131. - PROIT Blog\" \/>\n<meta property=\"og:description\" content=\"TEBL\u0130\u011e Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 396)\u2019NDEDE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e(SIRA NO: 523)MADDE 1 \u2013\u00a04\/2\/2010\u00a0tarihli ve 27483 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 396)\u2019nin\u00a0\u201c1-KAPSAM\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn 1.1.7. numaral\u0131 bendinden sonra gelmek \u00fczere a\u015fa\u011f\u0131da yer alan 1.1.8. numaral\u0131 bent eklenmi\u015ftir.\u201c1.1.8. 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