{"id":1344,"date":"2025-07-11T07:22:51","date_gmt":"2025-07-11T07:22:51","guid":{"rendered":"https:\/\/zetunas.com\/?p=1344"},"modified":"2025-07-11T07:22:51","modified_gmt":"2025-07-11T07:22:51","slug":"tanker-ozel-nakliye-araclari-ile-yapilan-akaryakit-satislarinin-utts-kapsaminda-belgelendirilmesi","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/07\/11\/tanker-ozel-nakliye-araclari-ile-yapilan-akaryakit-satislarinin-utts-kapsaminda-belgelendirilmesi\/","title":{"rendered":"Tanker\/\u00d6zel Nakliye Ara\u00e7lar\u0131 ile Yap\u0131lan Akaryak\u0131t Sat\u0131\u015flar\u0131n\u0131n UTTS Kapsam\u0131nda Belgelendirilmesi"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"832\" src=\"https:\/\/zetunas.com\/wp-content\/uploads\/2025\/07\/Tanker_Ozel-Nakliye-Araclari-ile-Yapilan-Akaryakit-Satislari-1024x832.jpg\" alt=\"\" class=\"wp-image-1345\"\/><\/figure>\n\n\n\n<p>Bu \u00e7al\u0131\u015fma, akaryak\u0131t istasyonlar\u0131n\u0131n en kritik ve&nbsp;denetime en a\u00e7\u0131k sat\u0131\u015f t\u00fcrlerinden birini ele almaktad\u0131r:<\/p>\n\n\n\n<p>M\u00fc\u015fterinin aya\u011f\u0131na (fabrika, \u015fantiye, tarla vb.)&nbsp;<strong>tankerle akaryak\u0131t (Toplu Akaryak\u0131t) g\u00f6t\u00fcr\u00fclerek yap\u0131lan sat\u0131\u015flar.<\/strong><\/p>\n\n\n\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B), bu t\u00fcr sat\u0131\u015flar\u0131n kay\u0131t d\u0131\u015f\u0131 kalmas\u0131n\u0131 \u00f6nlemek ve her bir litrenin mali sisteme dahil edilmesini sa\u011flamak i\u00e7in \u00e7ok net ve kat\u0131 bir prosed\u00fcr belirlemi\u015ftir.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-b17da98c8f01f2f371d731c5518a77d5\"><strong>1. Bu Sat\u0131\u015f T\u00fcr\u00fc Nedir ve Neden \u00d6zeldir?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tan\u0131m:<\/strong>\u00a0Standart bir arac\u0131n istasyondaki pompaya yana\u015f\u0131p yak\u0131t almas\u0131 de\u011fildir. \u0130stasyonun, kendi tankeri veya \u00f6zel bir nakliye arac\u0131 ile m\u00fc\u015fterinin belirtti\u011fi bir adrese (fabrika, \u015fantiye, maden oca\u011f\u0131, tar\u0131m i\u015fletmesi vb.) giderek\u00a0toplu akaryak\u0131t\u00a0teslim etmesidir.<\/li>\n\n\n\n<li><strong>\u00d6zel K\u0131lan Nedir?<\/strong>\u00a0Sat\u0131\u015f i\u015flemi, istasyonun kay\u0131tl\u0131 mali cihaz\u0131n\u0131n (Pompa \u00d6KC) bulundu\u011fu yerde de\u011fil, istasyon d\u0131\u015f\u0131nda, yani\u00a0&#8220;sahada&#8221; ger\u00e7ekle\u015fir. Bu durum, belgelendirme s\u00fcrecinde standart sat\u0131\u015ftan tamamen farkl\u0131 bir yol izlenmesini gerektirir.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-0b7de50074c4ea6362adb32c06b3df86\"><strong>2. Belgelendirme S\u00fcreci: \u0130ki A\u015famal\u0131 Kontrol Mekanizmas\u0131<\/strong><\/p>\n\n\n\n<p>G\u0130B, bu s\u00fcreci iki temel belgeye dayand\u0131r\u0131r:&nbsp;<strong>\u00d6KC Fi\u015fi<\/strong>&nbsp;ve&nbsp;<strong>e-Fatura\/e-Ar\u015fiv Faturas\u0131<\/strong>. Bu iki belge birbirine s\u0131k\u0131 s\u0131k\u0131ya ba\u011fl\u0131d\u0131r ve biri olmadan di\u011feri ge\u00e7ersizdir.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-643d624fb11bd29f6f3167350ddcf389\"><strong>A\u015fama 1: YN Pompa \u00d6KC&#8217;den Fi\u015fin D\u00fczenlenmesi (\u0130stasyonda Yap\u0131lan \u0130\u015flem)<\/strong><\/p>\n\n\n\n<p>Tankere akaryak\u0131t dolumu yap\u0131l\u0131rken, bu i\u015flemin istasyonun Yeni Nesil Pompa \u00d6KC&#8217;sine kaydedilmesi zorunludur. Ancak bu kay\u0131t standart bir plaka giri\u015fi ile yap\u0131lmaz:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Plaka Alan\u0131na \u00d6zel Giri\u015f:<\/strong>\u00a0Pompa \u00d6KC&#8217;nin plaka giri\u015f b\u00f6l\u00fcm\u00fcne ara\u00e7 plakas\u0131 yerine, sistemdeki ilgili mod\u00fcl se\u00e7ilerek \u015fu ibare girilir:\u00a0<strong>&#8220;TANKER\/\u00d6ZEL NAKL\u0130YE ARA\u00c7LARI VASITASIYLA YAPILAN SATI\u015e&#8221;<\/strong>.<\/li>\n\n\n\n<li><strong>M\u00fc\u015fteri Bilgisi Zorunlulu\u011fu:<\/strong>\u00a0Bu sat\u0131\u015f\u0131n kime yap\u0131ld\u0131\u011f\u0131n\u0131 belirlemek i\u00e7in akaryak\u0131t\u0131 alacak olan m\u00fc\u015fterinin\u00a0<strong>TCKN (TC Kimlik No) veya VKN (Vergi Kimlik No)<\/strong>\u00a0bilgisi sisteme mutlaka girilmelidir.<\/li>\n\n\n\n<li><strong>\u00d6zel Nitelikli Fi\u015fin Bas\u0131lmas\u0131:<\/strong>\u00a0Bu bilgiler girildikten sonra \u00d6KC&#8217;den bas\u0131lan fi\u015f, standart bir sat\u0131\u015f fi\u015finden farkl\u0131d\u0131r. \u00dczerinde iki \u00e7ok \u00f6nemli ve ba\u011flay\u0131c\u0131 uyar\u0131 bulunur:\n<ul class=\"wp-block-list\">\n<li><strong>&#8220;TESL\u0130M ANINDA FATURAYA D\u00d6N\u00dc\u015eT\u00dcR\u00dcLECEK&#8221;<\/strong>: Bu, eldeki ka\u011f\u0131t par\u00e7as\u0131n\u0131n nihai bir belge olmad\u0131\u011f\u0131n\u0131, sadece bir \u00f6n bildirim oldu\u011funu ve as\u0131l belgenin fatura olaca\u011f\u0131n\u0131 belirtir.<\/li>\n\n\n\n<li><strong>&#8220;G\u0130DER BELGES\u0130 OLARAK KULLANILAMAZ&#8221;<\/strong>: Bu en kritik uyar\u0131d\u0131r. M\u00fc\u015fteri (fabrika, \u015fantiye vb.) bu fi\u015fi al\u0131p muhasebe kay\u0131tlar\u0131na gider olarak i\u015fleyemez. Yasal olarak bu fi\u015fin gider g\u00f6sterme h\u00fckm\u00fc yoktur.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-80563a1270179a0a16ca9be059a751eb\"><strong>A\u015fama 2: e-Fatura \/ e-Ar\u015fiv Faturas\u0131n\u0131n D\u00fczenlenmesi (<\/strong><strong>Teslimat An\u0131nda Yap\u0131lan \u0130\u015flem<\/strong><strong>)<\/strong><\/p>\n\n\n\n<p>Bu s\u00fcrecin yasal ve mali olarak tamamlanmas\u0131n\u0131 sa\u011flayan as\u0131l belge faturad\u0131r.<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>As\u0131l Yasal Belge:<\/strong>\u00a0Sat\u0131\u015f\u0131n kan\u0131t\u0131 ve muhasebe kayd\u0131n\u0131n temeli, m\u00fc\u015fteriye d\u00fczenlenecek olan\u00a0<strong>e-Fatura<\/strong>\u00a0veya\u00a0<strong>e-Ar\u015fiv Faturas\u0131d\u0131r<\/strong>.<\/li>\n\n\n\n<li><strong>Ba\u011flant\u0131 Kurma Zorunlulu\u011fu:<\/strong>\u00a0D\u00fczenlenen bu e-Faturan\u0131n a\u00e7\u0131klama b\u00f6l\u00fcm\u00fcne, A\u015fama 1&#8217;de \u00fcretilen \u00d6KC Fi\u015fi&#8217;ne ait \u015fu bilgilerin yaz\u0131lmas\u0131\u00a0<strong>zorunludur<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Fi\u015fin Tarihi ve Numaras\u0131<\/li>\n\n\n\n<li>\u00d6KC Cihaz Sicil Numaras\u0131<\/li>\n\n\n\n<li>M\u00fc\u015fterinin TCKN\/VKN&#8217;si<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Gider Kayd\u0131:<\/strong>\u00a0Akaryak\u0131t\u0131 alan m\u00fc\u015fteri, muhasebe kay\u0131tlar\u0131nda gider olarak\u00a0<strong>sadece bu e-Faturay\u0131<\/strong>\u00a0kullanabilir.<\/li>\n<\/ol>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-0b60ca9d0a151a4b946f714145a92c8e\"><strong>3. Pratikte Anlam\u0131 ve Yasal Sonu\u00e7lar\u0131<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Taraf<\/strong><\/td><td><strong>Yapmas\u0131 Gereken<\/strong><\/td><td><strong>Dikkat Etmesi Gereken<\/strong><\/td><\/tr><tr><td><strong>Akaryak\u0131t \u0130stasyonu (Sat\u0131c\u0131)<\/strong><\/td><td>Tanker dolumunu \u00d6KC&#8217;ye \u00f6zel mod\u00fclle kaydetmeli ve m\u00fc\u015fterinin VKN\/TCKN&#8217;sini girmeli. Teslimatla birlikte mutlaka e-Fatura d\u00fczenlemeli ve bu faturada \u00d6KC fi\u015fine at\u0131f yapmal\u0131.<\/td><td>Z Raporu&#8217;ndaki tanker sat\u0131\u015f\u0131 toplamlar\u0131 ile kesilen e-Faturalar aras\u0131nda tutarl\u0131l\u0131k olmal\u0131d\u0131r. Bir vergi denetiminde ilk kontrol edilecek yer buras\u0131d\u0131r.<\/td><\/tr><tr><td><strong>M\u00fc\u015fteri (Al\u0131c\u0131)<\/strong><\/td><td>Teslimatta kendisine verilen \u00d6KC fi\u015fini de\u011fil, ad\u0131na d\u00fczenlenen e-Faturay\u0131 talep etmeli ve saklamal\u0131d\u0131r.<\/td><td>Gider kayd\u0131 i\u00e7in kesinlikle \u00d6KC fi\u015fini kullanamaz. Kullan\u0131rsa, bu gider vergi incelemesinde reddedilir ve cezai i\u015flemle kar\u015f\u0131la\u015fabilir.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-53553bd11e77a800e349ced2ccf1965f\"><strong>\u00d6zet ve Sonu\u00e7<\/strong><\/p>\n\n\n\n<p>G\u0130B&#8217;in bu k\u0131lavuzla belirledi\u011fi &#8220;Tankerle Sat\u0131\u015f&#8221; prosed\u00fcr\u00fc, \u00f6zetle \u015fudur:<\/p>\n\n\n\n<p><strong>&#8220;\u0130stasyondaki pompadan \u00e7\u0131kan her litre akaryak\u0131t mali sisteme girer. E\u011fer bu akaryak\u0131t bir tankere y\u00fcklenip istasyon d\u0131\u015f\u0131na sat\u0131lacaksa, bu \u00e7\u0131k\u0131\u015f \u00d6KC&#8217;den \u00f6zel bir fi\u015fle &#8216;i\u015faretlenir&#8217;. Bu i\u015faretli fi\u015f, tek ba\u015f\u0131na ge\u00e7ersizdir ve mutlaka kendisiyle e\u015fle\u015fen bir e-Fatura ile tamamlanmak zorundad\u0131r.&#8221;<\/strong><\/p>\n\n\n\n<p>Bu mekanizma sayesinde, sahada yap\u0131lan ve kay\u0131t d\u0131\u015f\u0131na \u00e7\u0131kma potansiyeli y\u00fcksek olan toplu sat\u0131\u015flar, dijital bir zincirle istasyonun mali sistemine ba\u011flanarak vergi denetimi ve kontrol\u00fc sa\u011flanm\u0131\u015f olur.<\/p>\n\n\n\n<p><strong>Sayg\u0131lar\u0131m\u0131zla.<\/strong><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bu \u00e7al\u0131\u015fma, akaryak\u0131t istasyonlar\u0131n\u0131n en kritik ve&nbsp;denetime en a\u00e7\u0131k sat\u0131\u015f t\u00fcrlerinden birini ele almaktad\u0131r: M\u00fc\u015fterinin aya\u011f\u0131na (fabrika, \u015fantiye, tarla vb.)&nbsp;tankerle akaryak\u0131t (Toplu Akaryak\u0131t) g\u00f6t\u00fcr\u00fclerek yap\u0131lan sat\u0131\u015flar. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B), bu t\u00fcr sat\u0131\u015flar\u0131n kay\u0131t d\u0131\u015f\u0131 kalmas\u0131n\u0131 \u00f6nlemek ve her bir litrenin mali sisteme dahil edilmesini sa\u011flamak i\u00e7in \u00e7ok net ve kat\u0131 bir prosed\u00fcr belirlemi\u015ftir. 1. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[95,96,105,89,106,91,98,100,90,99,103,102,104,101,107,94,93,97,92],"class_list":["post-1344","post","type-post","status-publish","format-standard","hentry","category-mevzuat","tag-benzin","tag-dizel","tag-fabrika","tag-istasyon","tag-jenerator","tag-okc","tag-petrol","tag-plakasiz-satis","tag-pompa","tag-pompa-okc","tag-santiye","tag-tankerle-satis","tag-tarla","tag-tasit-tanima","tag-transfer-satis","tag-ulusal-tasit-tanima-sistemi","tag-utts","tag-yakit","tag-yeni-nesil-okc"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1344","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1344"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1344\/revisions"}],"predecessor-version":[{"id":1346,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1344\/revisions\/1346"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}