{"id":1348,"date":"2025-07-11T07:37:19","date_gmt":"2025-07-11T07:37:19","guid":{"rendered":"https:\/\/zetunas.com\/?p=1348"},"modified":"2025-07-11T10:35:28","modified_gmt":"2025-07-11T10:35:28","slug":"akaryakit-aliminda-yeni-belge-duzeni","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/07\/11\/akaryakit-aliminda-yeni-belge-duzeni\/","title":{"rendered":"AKARYAKIT ALIMINDA YEN\u0130 BELGE D\u00dcZEN\u0130!"},"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\/AKARYAKIT-ALIMINDA-YENI-DONEM-1024x832.jpg\" alt=\"\" class=\"wp-image-1350\"\/><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-0e59ea27f4bfebabc104031f73207c59\"><strong>\u0130stasyonda Pompada Yap\u0131lan Normal Sat\u0131\u015flar (Bireysel Ara\u00e7lar)<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-1ff008eea5974d409ad3902888a1936c\"><strong>&#8220;Bidonla&#8221; veya Kapla Yap\u0131lan Plakas\u0131z Sat\u0131\u015flar<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-e1b46085469e6f8d238b88c6f7f48245\"><strong>YEN\u0130 S\u0130STEM! Ulusal Ta\u015f\u0131t Tan\u0131ma Sistemi (UTTS) ile Yap\u0131lan Sat\u0131\u015flar<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-red-color has-text-color has-link-color wp-elements-ffc7e93b3bb6446ae4aa4c89bf798cf5\"><strong>Tankerle veya \u00d6zel Ara\u00e7la Adrese Teslim Sat\u0131\u015flar&nbsp;<\/strong><strong>(\u015eantiye, Tarla, Fabrika, Jenerat\u00f6r vb.)<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-fb7e2099c84ddcc0180e817e1a47f590\"><strong>\u0130stasyonlar Aras\u0131 veya \u00d6zel Depolara Yap\u0131lan &#8220;Transfer Sat\u0131\u015flar\u0131&#8221;<\/strong><\/p>\n\n\n\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131&#8217;n\u0131n (G\u0130B) yeni d\u00fczenlemeleriyle birlikte akaryak\u0131t sat\u0131\u015flar\u0131nda belge d\u00fczeni tamamen de\u011fi\u015fti. Ama\u00e7, ekonomiyi kay\u0131t alt\u0131na almak, vergi kay\u0131plar\u0131n\u0131 \u00f6nlemek ve t\u00fcm s\u00fcre\u00e7leri dijitalle\u015ftirmektir. Art\u0131k her yak\u0131t al\u0131m\u0131n\u0131n nas\u0131l belgelenece\u011fi, teslimat\u0131n \u015fekline g\u00f6re net kurallara ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>L\u00fctfen&nbsp;<strong>arac\u0131n\u0131za, \u015firketinize, jenerat\u00f6r\u00fcn\u00fcze, \u015fantiyenize, Fabrikan\u0131za veya tarlan\u0131za<\/strong>&nbsp;yak\u0131t al\u0131rken hangi s\u00fcreci izlemeniz gerekti\u011fini dikkatle okuyun.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-5624969f8fbc52f9beba669cf2577b52\">1- <strong>\u0130stasyonda Pompada Yap\u0131lan Normal Sat\u0131\u015flar (Bireysel Ara\u00e7lar)<\/strong><\/p>\n\n\n\n<p>Bu, hepimizin en s\u0131k yapt\u0131\u011f\u0131 yak\u0131t al\u0131m \u015feklidir. Yani \u00f6zel arac\u0131n\u0131zla istasyona gidip pompadan yak\u0131t alman\u0131z durumudur.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Teslim \u015eekli:<\/strong>&nbsp;Yak\u0131t\u0131n do\u011frudan arac\u0131n deposuna, istasyondaki pompa arac\u0131l\u0131\u011f\u0131yla doldurulmas\u0131.<\/li>\n\n\n\n<li><strong>Belge D\u00fczeni ve S\u00fcre\u00e7:<\/strong>\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Yak\u0131t dolumu biter.<\/li>\n\n\n\n<li>\u00d6deme (nakit, kredi kart\u0131, banka kart\u0131) yap\u0131l\u0131r.<\/li>\n\n\n\n<li>Pompa \u00d6KC&#8217;den (Yeni Nesil Pompa Yazar Kasa) \u00fczerinde t\u00fcm bilgilerin yer ald\u0131\u011f\u0131&nbsp;<strong>tek bir fi\u015f<\/strong>&nbsp;otomatik olarak \u00fcretilir ve size verilir.<\/li>\n<\/ol>\n<\/li>\n\n\n\n<li><strong>\u26a0\ufe0f<\/strong><strong>&nbsp;\u00d6NEML\u0130 DETAYLAR:<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Art\u0131k Kredi Kart\u0131 Slibi Ayr\u0131 De\u011fil!<\/strong>&nbsp;E\u011fer kartla \u00f6deme yapt\u0131ysan\u0131z, eski sistemdeki gibi bir yak\u0131t fi\u015fi, bir de kredi kart\u0131 slibi olmak \u00fczere iki ayr\u0131 ka\u011f\u0131t almayacaks\u0131n\u0131z. T\u00fcm bilgiler (yak\u0131t detay\u0131, KDV, kart bilgileri, banka onay\u0131 vb.)&nbsp;<strong>tek bir birle\u015fik fi\u015fte<\/strong>&nbsp;yer alacakt\u0131r.<\/li>\n\n\n\n<li><strong>Fi\u015finiz Resmi Belgedir:<\/strong>&nbsp;Bu fi\u015f, hem yak\u0131t al\u0131m\u0131n\u0131z\u0131 hem de \u00f6demenizi kan\u0131tlayan yegane resmi belgedir.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Fi\u015fte Neler Olmal\u0131?:<\/strong>&nbsp;M\u00fckellef bilgileri, tarih, saat, fi\u015f no, arac\u0131n plakas\u0131, yak\u0131t\u0131n cinsi (Motorin, Kur\u015funsuz 95 vb.), litre, birim fiyat, toplam tutar, KDV tutar\u0131 ve \u00f6deme \u015fekli (Nakit, K.Kart\u0131, Par\u00e7al\u0131).<\/li>\n\n\n\n<li><strong>Sahadan \u00d6rnek:<\/strong><\/li>\n\n\n\n<li><em>\u00d6\u011fretmen Ay\u015fe Han\u0131m, arabas\u0131na 1.500 TL&#8217;lik benzin al\u0131p kredi kart\u0131yla \u00f6deme yap\u0131yor. Pompac\u0131, dolum sonras\u0131 yazar kasadan \u00e7\u0131kan ve \u00fczerinde hem benzin detaylar\u0131n\u0131n hem de kart slip bilgilerinin oldu\u011fu&nbsp;<strong>tek bir fi\u015fi<\/strong>&nbsp;Ay\u015fe Han\u0131m&#8217;a veriyor. \u0130\u015flem bu kadar basit ve nettir.<\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-1fb4418537cd0f60632757213746b47e\">2- <strong>&#8220;Bidonla&#8221; veya Kapla Yap\u0131lan Plakas\u0131z Sat\u0131\u015flar<\/strong><\/p>\n\n\n\n<p>Bu, yak\u0131t\u0131n bir araca de\u011fil, bidon, varil gibi ta\u015f\u0131nabilir bir kaba dolduruldu\u011fu durumlar\u0131 kapsar.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Teslim \u015eekli:<\/strong>&nbsp;Jenerat\u00f6r, tekne, tar\u0131m aleti gibi ara\u00e7lar i\u00e7in veya yedek ama\u00e7l\u0131 olarak bidona\/kaba yak\u0131t al\u0131nmas\u0131.<\/li>\n\n\n\n<li><strong>Belge D\u00fczeni ve S\u00fcre\u00e7:<\/strong>\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Pompadan bidona yak\u0131t doldurulur.<\/li>\n\n\n\n<li>Pompac\u0131, yazar kasadan &#8220;PLAKASIZ SATI\u015e&#8221; se\u00e7ene\u011fini kullanarak fi\u015f d\u00fczenler.<\/li>\n<\/ol>\n<\/li>\n\n\n\n<li><strong>\u26a0\ufe0f<\/strong><strong>&nbsp;\u00d6NEML\u0130 DETAYLAR:<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Fi\u015fte &#8220;PLAKASIZ&#8221; \u0130baresi Zorunludur!<\/strong>&nbsp;Alaca\u011f\u0131n\u0131z fi\u015fin \u00fczerinde plaka alan\u0131 yerine a\u00e7\u0131k\u00e7a&nbsp;<strong>&#8220;PLAKASIZ&#8221;<\/strong>&nbsp;yazmal\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>\u015eirket Ad\u0131na Al\u0131n\u0131yorsa Dikkat!<\/strong>&nbsp;E\u011fer bu yak\u0131t\u0131 bir \u015firket veya ticari i\u015fletme ad\u0131na (gider g\u00f6stermek i\u00e7in) al\u0131yorsan\u0131z, pompac\u0131ya mutlaka \u015firketinizin&nbsp;<strong>Vergi Kimlik Numaras\u0131 (VKN) veya T.C. Kimlik Numaras\u0131 (TCKN)<\/strong>&nbsp;ile unvan\u0131n\u0131 bildirmelisiniz. Bu bilgiler fi\u015fin \u00fczerine i\u015flenmelidir.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Fi\u015fte Neler Olmal\u0131?:<\/strong>&nbsp;&#8220;PLAKASIZ&#8221; ibaresi, m\u00fc\u015fteri VKN\/TCKN ve unvan\u0131 (e\u011fer bildirilmi\u015fse), yak\u0131t cinsi, miktar, tutar, KDV.<\/li>\n\n\n\n<li><strong>Sahadan \u00d6rnek:<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>Arkada\u015flar\u0131yla hafta sonu gezisine \u00e7\u0131kan Can ve ekibinin arabas\u0131, \u0131ss\u0131z bir yolda benzini bitince durur. En yak\u0131ndaki akaryak\u0131t istasyonuna y\u00fcr\u00fcyen Can, yan\u0131ndaki bidonu g\u00f6stererek pompac\u0131ya durumu anlat\u0131r: &#8220;Abi yolda kald\u0131k, \u015fu bidona benzin alaca\u011f\u0131z.&#8221; Bu bir &#8216;Plakas\u0131z Sat\u0131\u015f&#8217;t\u0131r. Can, bu yak\u0131t\u0131 \u015fahsi olarak ald\u0131\u011f\u0131 i\u00e7in vergi numaras\u0131 gibi bir bilgi vermesine gerek yoktur. Pompac\u0131, dolumu yapt\u0131ktan sonra \u00fczerinde b\u00fcy\u00fck harflerle &#8220;PLAKASIZ&#8221; yazan fi\u015fi d\u00fczenleyip Can&#8217;a verir. Can, yak\u0131t\u0131 ve fi\u015fi al\u0131p arkada\u015flar\u0131n\u0131n yan\u0131na d\u00f6ner.<\/em><\/li>\n\n\n\n<li><em>\u00c7ift\u00e7i Mehmet Amca, tarlas\u0131ndaki su motoru i\u00e7in varille mazot al\u0131yor ve bunu tar\u0131msal i\u015fletmesinin gideri olarak g\u00f6sterecek. Pompac\u0131ya TCKN ve ismini veriyor. Fi\u015f,&nbsp;<strong>&#8220;PLAKASIZ&#8221;<\/strong>&nbsp;ibaresi ve Mehmet Amca&#8217;n\u0131n bilgileriyle d\u00fczenleniyor.<\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-ae0e954f83b9197b585a39a9e8ee8bab\">3- <strong>YEN\u0130 S\u0130STEM! Ulusal Ta\u015f\u0131t Tan\u0131ma Sistemi (UTTS) ile Yap\u0131lan Sat\u0131\u015flar<\/strong><\/p>\n\n\n\n<p>Bu, \u00f6zellikle ticari ara\u00e7lar ve filolar i\u00e7in getirilen, teknolojinin merkezde oldu\u011fu yeni ve zorunlu sistemdir.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Teslim \u015eekli:<\/strong>&nbsp;Arac\u0131n deposuna tak\u0131l\u0131 olan bir elektronik birim (Ta\u015f\u0131t Tan\u0131ma Birimi &#8211; TTB) sayesinde, pompan\u0131n arac\u0131 otomatik olarak tan\u0131d\u0131\u011f\u0131 ve dolum yapt\u0131\u011f\u0131 sistemdir.<\/li>\n\n\n\n<li><strong>Belge D\u00fczeni ve S\u00fcre\u00e7:<\/strong>\n<ol start=\"1\" class=\"wp-block-list\">\n<li>UTTS&#8217;li ara\u00e7 pompaya yana\u015f\u0131r. Pompa tabancas\u0131 depoya tak\u0131ld\u0131\u011f\u0131nda sistem arac\u0131 otomatik olarak tan\u0131r.<\/li>\n\n\n\n<li>S\u00fcr\u00fcc\u00fcn\u00fcn herhangi bir \u00f6deme yapmas\u0131na gerek kalmadan dolum ba\u015flar ve biter.<\/li>\n\n\n\n<li>Dolum sonunda yazar kasadan \u00fczerinde&nbsp;<strong>&#8220;UTTS&#8221;<\/strong>&nbsp;logosu ve&nbsp;<strong>&#8220;ULUSAL TA\u015eIT TANIMA S\u0130STEM\u0130&#8221;<\/strong>yazan bir fi\u015f otomatik olarak \u00e7\u0131kar.<\/li>\n<\/ol>\n<\/li>\n\n\n\n<li><strong>\u26a0\ufe0f<\/strong><strong>&nbsp;\u00d6NEML\u0130 DETAYLAR:<\/strong><\/li>\n\n\n\n<li><strong>\u0130K\u0130 FARKLI UTTS SENARYOSU VAR!<\/strong>\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Fi\u015fin Nihai Belge Oldu\u011fu Durum:<\/strong>&nbsp;\u00c7o\u011fu zaman bu UTTS fi\u015fi, t\u0131pk\u0131 kredi kartl\u0131 sat\u0131\u015f gibi nihai belgedir ve muhasebede gider olarak kullan\u0131labilir.<\/li>\n\n\n\n<li><strong>FATURAYA D\u00d6N\u00dc\u015eECEK DURUM:<\/strong>&nbsp;E\u011fer filo anla\u015fman\u0131z gere\u011fi \u00f6demeleriniz toplu olarak yap\u0131l\u0131p faturas\u0131 ay sonunda kesiliyorsa, pompadan \u00e7\u0131kan UTTS fi\u015finin \u00fczerinde MUTLAKA&nbsp;<strong>&#8220;TA\u015eIT VEYA M\u00dc\u015eTER\u0130 TANIMA S\u0130STEM\u0130 FATURAYA D\u00d6N\u00dc\u015eT\u00dcR\u00dcLECEK&#8221;<\/strong>&nbsp;ibaresi yer almal\u0131d\u0131r. Bu durumda, gider olarak kullanaca\u011f\u0131n\u0131z as\u0131l belge, size daha sonra kesilecek olan&nbsp;<strong>e-Fatura&#8217;d\u0131r.<\/strong>&nbsp;Bu fi\u015f ise sadece teslimat\u0131 teyit eder.<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Fi\u015fte Neler Olmal\u0131?:<\/strong>&nbsp;&#8220;UTTS&#8221; logosu, &#8220;ULUSAL TA\u015eIT TANIMA S\u0130STEM\u0130&#8221; ibaresi, plaka, yak\u0131t detaylar\u0131 ve e\u011fer fatura edilecekse &#8220;FATURAYA D\u00d6N\u00dc\u015eT\u00dcR\u00dcLECEK&#8221; uyar\u0131s\u0131.<\/li>\n\n\n\n<li><strong>Sahadan \u00d6rnek:<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>Bir kargo \u015firketine ait, \u00fczerinde UTTS cihaz\u0131 tak\u0131l\u0131 kamyonet istasyona yana\u015f\u0131yor. S\u00fcr\u00fcc\u00fc sadece dolumun yap\u0131lmas\u0131n\u0131 bekliyor. \u00d6deme veya kart i\u015flemi yok. Dolum bitince, \u00fczerinde\u00a0<strong>&#8220;UTTS&#8221;<\/strong>\u00a0yazan fi\u015f \u00e7\u0131k\u0131yor ve s\u00fcr\u00fcc\u00fcye veriliyor. \u015eirketin muhasebesi bu fi\u015fi do\u011frudan gider kaydediyor.<\/em><\/li>\n\n\n\n<li><em>B\u00fcy\u00fck bir lojistik firmas\u0131n\u0131n TIR&#8217;\u0131 yak\u0131t al\u0131yor. Firman\u0131n anla\u015fmas\u0131, t\u00fcm yak\u0131t al\u0131mlar\u0131n\u0131n ay sonunda tek bir e-Fatura ile faturaland\u0131r\u0131lmas\u0131 y\u00f6n\u00fcnde. Bu durumda, TIR yak\u0131t\u0131 ald\u0131ktan sonra \u00e7\u0131kan UTTS fi\u015finin \u00fczerinde&nbsp;<strong>&#8220;FATURAYA D\u00d6N\u00dc\u015eT\u00dcR\u00dcLECEK&#8221;<\/strong>&nbsp;yaz\u0131yor. Ay sonunda akaryak\u0131t \u015firketi, bu fi\u015fleri toplay\u0131p lojistik firmas\u0131na tek bir e-Fatura kesiyor. Lojistik firmas\u0131n\u0131n muhasebesi i\u00e7in ge\u00e7erli olan belge bu&nbsp;<strong>e-Fatura&#8217;d\u0131r.<\/strong><\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-b5eaa9a03ce7f77cc889ee96cdaa8868\">4- <strong>Tankerle veya \u00d6zel Ara\u00e7la Adrese Teslim Sat\u0131\u015flar&nbsp;<\/strong><strong>(\u015eantiye, Tarla, Fabrika vb.)<\/strong><\/p>\n\n\n\n<p>Bu, en kritik ve en \u00e7ok dikkat edilmesi gereken teslimat \u015feklidir. Akaryak\u0131t\u0131n istasyon d\u0131\u015f\u0131nda, m\u00fc\u015fterinin adresinde tankerle teslim edildi\u011fi durumlar\u0131 kapsar.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Teslim \u015eekli:<\/strong>&nbsp;<strong>\u0130n\u015faat \u015fantiyesindeki i\u015f makinelerine, \u00e7ift\u00e7inin tarlas\u0131ndaki trakt\u00f6rlerine, fabrikan\u0131n jenerat\u00f6r\u00fcne veya bir filonun garaj\u0131na akaryak\u0131t\u0131n tankerle g\u00f6t\u00fcr\u00fclerek teslim edilmesi.<\/strong><\/li>\n\n\n\n<li><strong>\u26a0\ufe0f<\/strong><strong>&nbsp;BELGE D\u00dcZEN\u0130 VE S\u00dcRE\u00c7 (\u00c7OK \u00d6NEML\u0130!):<\/strong>\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>\u0130STASYONDA:<\/strong>&nbsp;M\u00fc\u015fterinin sipari\u015f etti\u011fi yak\u0131t (\u00f6rne\u011fin 2.000 litre motorin), akaryak\u0131t istasyonundaki pompadan tankere doldurulur. Bu&nbsp;<strong>dolum s\u0131ras\u0131nda<\/strong>&nbsp;istasyonun Pompa \u00d6KC&#8217;sinden bir fi\u015f \u00fcretilir.<\/li>\n\n\n\n<li><strong>BU F\u0130\u015e GE\u00c7ERS\u0130ZD\u0130R!<\/strong>&nbsp;Pompadan \u00e7\u0131kan bu fi\u015fin \u00fczerinde&nbsp;<strong>MUTLAKA<\/strong>&nbsp;\u015fu iki ibare yer almak zorundad\u0131r:\n<ul class=\"wp-block-list\">\n<li><strong>&#8220;TESL\u0130M ANINDA FATURAYA D\u00d6N\u00dc\u015eT\u00dcR\u00dcLECEK&#8221;<\/strong><\/li>\n\n\n\n<li><strong>&#8220;G\u0130DER BELGES\u0130 OLARAK KULLANILAMAZ&#8221;<\/strong><br>Bu fi\u015f, sadece istasyondan tankere ne kadar yak\u0131t y\u00fcklendi\u011fini g\u00f6steren bir ara belgedir,&nbsp;<strong>resmi bir niteli\u011fi yoktur.<\/strong><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>M\u00dc\u015eTER\u0130N\u0130N ADRES\u0130NDE (TESL\u0130MAT ANI):<\/strong>&nbsp;Tanker, yak\u0131t\u0131 m\u00fc\u015fterinin \u015fantiyesine, tarlas\u0131na veya fabrikas\u0131na teslim etti\u011fi&nbsp;<strong>ANDA<\/strong>, akaryak\u0131t bayisi, G\u0130B&#8217;in sistemi \u00fczerinden m\u00fc\u015fterinin VKN&#8217;sine an\u0131nda bir&nbsp;<strong>e-Fatura veya e-Ar\u015fiv Fatura<\/strong>&nbsp;d\u00fczenlemek zorundad\u0131r.<\/li>\n\n\n\n<li><strong>ASIL GE\u00c7ERL\u0130 BELGE E-FATURADIR!<\/strong>&nbsp;M\u00fc\u015fterinin (in\u015faat firmas\u0131, \u00e7ift\u00e7i, fabrika) muhasebesinde gider olarak kullanaca\u011f\u0131 tek ge\u00e7erli belge, teslimat an\u0131nda d\u00fczenlenen bu&nbsp;<strong>e-Fatura&#8217;d\u0131r.<\/strong><\/li>\n<\/ol>\n<\/li>\n\n\n\n<li><strong>\u00d6zel Hususlar:<\/strong>&nbsp;Kesilecek olan e-Fatura&#8217;n\u0131n a\u00e7\u0131klama k\u0131sm\u0131na, istasyonda \u00fcretilen ve &#8220;ge\u00e7ersiz&#8221; olan o ilk fi\u015fin&nbsp;<strong>tarihi, numaras\u0131 ve yazar kasa sicil numaras\u0131n\u0131n<\/strong>&nbsp;yaz\u0131lmas\u0131 zorunludur. Bu, iki belge aras\u0131nda ba\u011flant\u0131 kurar.<\/li>\n\n\n\n<li><strong>Sahadan \u00d6rnek:<\/strong><\/li>\n\n\n\n<li><em>Bir in\u015faat firmas\u0131, otoyol \u015fantiyesindeki ekskavat\u00f6rler ve jenerat\u00f6rler i\u00e7in 4.000 litre motorin sipari\u015f ediyor. Akaryak\u0131t bayisi, tankere istasyondaki pompas\u0131ndan 4.000 litre motorin y\u00fckler. Pompa \u00d6KC&#8217;den \u00fczerinde &#8220;G\u0130DER BELGES\u0130 OLARAK KULLANILAMAZ&#8221; yazan bir fi\u015f \u00e7\u0131kar. Bu fi\u015fi dosyas\u0131na koyar. Tanker \u015fof\u00f6r\u00fc \u015fantiyeye gidip&nbsp;<strong>yak\u0131t\u0131 teslim etti\u011fi anda<\/strong>, istasyondaki yetkili bilgisayar\u0131ndan in\u015faat firmas\u0131n\u0131n VKN&#8217;sine 4.000 litrelik motorin i\u00e7in an\u0131nda bir&nbsp;<strong>e-Fatura<\/strong>&nbsp;keser. \u0130n\u015faat firmas\u0131n\u0131n muhasebe m\u00fcd\u00fcr\u00fc, kendisine e-Fatura olarak gelen bu belgeyi resmi gider olarak kaydeder. Pompadan \u00e7\u0131kan ilk fi\u015fle bir i\u015fi yoktur.<\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-565911449daefa3152d47a1c30ad0497\">5- <strong>\u0130stasyonlar Aras\u0131 veya \u00d6zel Depolara Yap\u0131lan &#8220;Transfer Sat\u0131\u015flar\u0131&#8221;<\/strong><\/p>\n\n\n\n<p>Bu ba\u015fl\u0131k, normal vatanda\u015flar\u0131 veya son kullan\u0131c\u0131lar\u0131 de\u011fil, yak\u0131t\u0131 al\u0131p kendi pompalar\u0131ndan&nbsp;<strong>tekrar satacak veya kendi ticari operasyonlar\u0131nda kullanacak olan di\u011fer vergi m\u00fckelleflerini<\/strong>&nbsp;ilgilendirir.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Teslim \u015eekli:<\/strong>&nbsp;Bir akaryak\u0131t istasyonunun, ge\u00e7ici olarak yak\u0131t\u0131 biten ba\u015fka bir akaryak\u0131t istasyonuna sat\u0131\u015f yapmas\u0131 veya kendi \u00f6zel akaryak\u0131t pompas\u0131 bulunan b\u00fcy\u00fck bir lojistik firmas\u0131n\u0131n, otob\u00fcs garaj\u0131n\u0131n veya \u015fantiyenin deposuna yak\u0131t almas\u0131d\u0131r. K\u0131sacas\u0131, yak\u0131t\u0131 alan taraf da bir i\u015fletmedir ve bu yak\u0131t\u0131 son kullan\u0131c\u0131ya kendisi ula\u015ft\u0131racakt\u0131r.<\/li>\n\n\n\n<li><strong>Belge D\u00fczeni ve S\u00fcre\u00e7:<\/strong>\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Yak\u0131t\u0131 alacak olan i\u015fletme (\u00f6rne\u011fin di\u011fer istasyonun yetkilisi), kendi arac\u0131 ve deposuyla istasyona gelir.<\/li>\n\n\n\n<li>Pompac\u0131ya bunun bir &#8220;Transfer Sat\u0131\u015f\u0131&#8221; oldu\u011funu belirtir ve kendi \u015firketinin&nbsp;<strong>Vergi Kimlik Numaras\u0131&#8217;n\u0131 (VKN) veya TCKN&#8217;sini<\/strong>&nbsp;ibraz eder. Bu bilgi zorunludur!<\/li>\n\n\n\n<li>Yak\u0131t dolumu yap\u0131l\u0131r.<\/li>\n\n\n\n<li>Pompac\u0131, yazar kasadan&nbsp;<strong>&#8220;TRANSFER SATI\u015e F\u0130\u015e\u0130&#8221;<\/strong>&nbsp;se\u00e7ene\u011fini se\u00e7erek \u00f6zel bir fi\u015f d\u00fczenler.<\/li>\n<\/ol>\n<\/li>\n\n\n\n<li><strong>\u26a0\ufe0f<\/strong><strong>&nbsp;\u00d6NEML\u0130 DETAYLAR:<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>BU F\u0130\u015e ASLA G\u0130DER OLARAK KULLANILAMAZ!<\/strong>&nbsp;Bu, en kritik kurald\u0131r. Alaca\u011f\u0131n\u0131z Transfer Sat\u0131\u015f Fi\u015fi&#8217;nin \u00fczerinde b\u00fcy\u00fck harflerle&nbsp;<strong>&#8220;G\u0130DER BELGES\u0130 OLARAK KULLANILAMAZ&#8221;<\/strong>&nbsp;yazar.<\/li>\n\n\n\n<li><strong>Neden Kullan\u0131lamaz?<\/strong>&nbsp;\u00c7\u00fcnk\u00fc bu, yak\u0131t\u0131n son kullan\u0131c\u0131ya sat\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6steren bir fi\u015f de\u011fildir. Sadece bir i\u015fletmeden di\u011ferine yak\u0131t aktar\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6steren bir ara belgedir. As\u0131l vergilendirilecek sat\u0131\u015f, yak\u0131t\u0131 alan istasyon onu kendi m\u00fc\u015fterisine satt\u0131\u011f\u0131nda ger\u00e7ekle\u015fecektir. E\u011fer bu ara fi\u015f gider olarak kullan\u0131l\u0131rsa, ayn\u0131 yak\u0131t i\u00e7in iki kez vergi indirimi yap\u0131lm\u0131\u015f olur ki bu kanunen yasakt\u0131r ve &#8220;m\u00fckerrer kay\u0131t&#8221; hatas\u0131na yol a\u00e7ar.<\/li>\n\n\n\n<li><strong>VKN\/TCKN \u015eartt\u0131r:<\/strong>&nbsp;Bu i\u015flem, bir vergi m\u00fckellefinden di\u011ferine yap\u0131ld\u0131\u011f\u0131 i\u00e7in, yak\u0131t\u0131 alan i\u015fletmenin kimlik bilgilerinin fi\u015fe i\u015flenmesi mutlak bir zorunluluktur.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Fi\u015fte Neler Olmal\u0131?:<\/strong>&nbsp;&#8220;TRANSFER SATI\u015e F\u0130\u015e\u0130&#8221; ba\u015fl\u0131\u011f\u0131, yak\u0131t\u0131 alan i\u015fletmenin VKN\/TCKN ve unvan\u0131, &#8220;G\u0130DER BELGES\u0130 OLARAK KULLANILAMAZ&#8221; uyar\u0131s\u0131, yak\u0131t cinsi, miktar, tutar ve KDV.<\/li>\n\n\n\n<li><strong>Sahadan \u00d6rnek:<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>\u0130smet Usta&#8217;n\u0131n, kasaban\u0131n \u00e7\u0131k\u0131\u015f\u0131nda k\u00fc\u00e7\u00fck, ba\u011f\u0131ms\u0131z bir akaryak\u0131t istasyonu (&#8220;Yol\u00fcst\u00fc Petrol&#8221;) var. Bir sabah yo\u011funluktan motorin tank\u0131n\u0131n dibi g\u00f6r\u00fcn\u00fcyor ve kendi tankerinin gelmesine daha saatler var. M\u00fc\u015fteriyi geri \u00e7evirmemek i\u00e7in hemen kamyonetine koydu\u011fu 500 litrelik deposuyla, yak\u0131ndaki b\u00fcy\u00fck rakip istasyon olan &#8220;B\u00fcy\u00fck \u015eehir Petrol&#8221;e gider.<\/em><\/li>\n\n\n\n<li><em>Pompac\u0131ya durumu anlat\u0131r:&nbsp;<strong>&#8220;Usta, bu bir transfer sat\u0131\u015f\u0131 olacak. Kendi istasyonum i\u00e7in al\u0131yorum, VKN&#8217;miz bu&#8230;&#8221;<\/strong>&nbsp;diyerek vergi numaras\u0131n\u0131 verir. B\u00fcy\u00fck istasyonun pompac\u0131s\u0131 dolumu yapar ve \u0130smet Usta&#8217;ya \u00fczerinde kendi \u015firketinin VKN&#8217;sinin yazd\u0131\u011f\u0131,&nbsp;<strong>&#8220;TRANSFER SATI\u015e F\u0130\u015e\u0130&#8221;<\/strong>&nbsp;ba\u015fl\u0131kl\u0131 ve&nbsp;<strong>&#8220;G\u0130DER BELGES\u0130 OLARAK KULLANILAMAZ&#8221;<\/strong>&nbsp;uyar\u0131l\u0131 bir fi\u015f verir.<\/em><\/li>\n\n\n\n<li><em>\u0130smet Usta yak\u0131t\u0131 al\u0131p kendi istasyonuna d\u00f6ner ve ana tank\u0131na bo\u015falt\u0131r. Bir s\u00fcre sonra t\u0131r \u015fof\u00f6r\u00fc Hasan Kaptan, \u0130smet Usta&#8217;n\u0131n istasyonuna yana\u015f\u0131r ve deposunu doldurur. \u0130\u015fte bu anda \u0130smet Usta&#8217;n\u0131n pompas\u0131, Hasan Kaptan&#8217;a&nbsp;<strong>normal, ge\u00e7erli bir \u00d6KC fi\u015fi<\/strong>&nbsp;verir. As\u0131l sat\u0131\u015f ve vergilendirme bu son a\u015famada ger\u00e7ekle\u015fir. \u0130smet Usta&#8217;n\u0131n muhasebecisi ise ald\u0131\u011f\u0131 ilk transfer fi\u015fini gider olarak de\u011fil, stoklar\u0131na (envanterine) eklenen bir mal olarak kaydeder.<\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-ce741b869012a68f56de21b9cefc35f4\"><strong>\u00d6ZET VE SON UYARI:<\/strong><\/p>\n\n\n\n<p>Yeni d\u00f6nemde kural basit:&nbsp;<strong>Teslimat nerede ve nas\u0131l yap\u0131l\u0131yorsa, belge de ona g\u00f6re \u015fekilleniyor.<\/strong>&nbsp;L\u00fctfen ald\u0131\u011f\u0131n\u0131z her yak\u0131t fi\u015fini kontrol edin. \u00d6zellikle ticari al\u0131mlarda ve tankerli teslimatlarda do\u011fru belgenin d\u00fczenlendi\u011finden emin olun. Bu kurallara uymak, hem sizi hem de akaryak\u0131t bayisini olas\u0131 cezalardan koruyacak ve \u00fclke ekonomisine katk\u0131 sa\u011flayacakt\u0131r.<\/p>\n\n\n\n<p><strong>Sayg\u0131lar\u0131m\u0131zla.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130stasyonda Pompada Yap\u0131lan Normal Sat\u0131\u015flar (Bireysel Ara\u00e7lar) &#8220;Bidonla&#8221; veya Kapla Yap\u0131lan Plakas\u0131z Sat\u0131\u015flar YEN\u0130 S\u0130STEM! Ulusal Ta\u015f\u0131t Tan\u0131ma Sistemi (UTTS) ile Yap\u0131lan Sat\u0131\u015flar Tankerle veya \u00d6zel Ara\u00e7la Adrese Teslim Sat\u0131\u015flar&nbsp;(\u015eantiye, Tarla, Fabrika, Jenerat\u00f6r vb.) \u0130stasyonlar Aras\u0131 veya \u00d6zel Depolara Yap\u0131lan &#8220;Transfer Sat\u0131\u015flar\u0131&#8221; Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131&#8217;n\u0131n (G\u0130B) yeni d\u00fczenlemeleriyle birlikte akaryak\u0131t sat\u0131\u015flar\u0131nda belge d\u00fczeni tamamen de\u011fi\u015fti. [&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-1348","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\/1348","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=1348"}],"version-history":[{"count":4,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1348\/revisions"}],"predecessor-version":[{"id":1353,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1348\/revisions\/1353"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1348"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1348"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}