{"id":1000,"date":"2025-10-27T19:26:45","date_gmt":"2025-10-27T19:26:45","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=1000"},"modified":"2025-10-27T19:26:47","modified_gmt":"2025-10-27T19:26:47","slug":"sirkuler-no-2025-23-elektronik-e-defter-tebligi-1-sira-nolu-nde-yapilan-son-degisiklikler-ve-e-envanter-defteri-uygulamasindaki-gelismeler","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-23-elektronik-e-defter-tebligi-1-sira-nolu-nde-yapilan-son-degisiklikler-ve-e-envanter-defteri-uygulamasindaki-gelismeler\/","title":{"rendered":"Sirk\u00fcler No: 2025\/23 ELEKTRON\u0130K E-DEFTER TEBL\u0130\u011e\u0130 (1 SIRA NOLU) NDE YAPILAN SON DE\u011e\u0130\u015e\u0130KL\u0130KLER VE E-ENVANTER DEFTER\u0130 UYGULAMASINDAK\u0130 GEL\u0130\u015eMELER"},"content":{"rendered":"\n<p><strong>ELEKTRON\u0130K E-DEFTER TEBL\u0130\u011e\u0130 (1 SIRA NOLU) NDE YAPILAN SON DE\u011e\u0130\u015e\u0130KL\u0130KLER VE E-ENVANTER DEFTER\u0130 UYGULAMASINDAK\u0130 GEL\u0130\u015eMELER<\/strong> <\/p>\n\n\n\n<p>Sirk\u00fcler No: 2025\/23 \u0130stanbul, 09.01.2025 <\/p>\n\n\n\n<p>13 Aral\u0131k 2024 tarihinde m\u00fckelleflerin g\u00f6r\u00fc\u015f\u00fcne sunulan &#8220;Elektronik Defter Genel Tebli\u011fi (S\u0131ra No: 1) nde de\u011fi\u015fiklik yap\u0131lmas\u0131na dair tebli\u011f (S\u0131ra no: 6) tasla\u011f\u0131nda en dikkat \u00e7eken ve tebli\u011fin yay\u0131mlanmas\u0131 i\u00e7in y\u0131l\u0131n son g\u00fcn\u00fcne kadar merakla beklenen ve nihayet 31.12.2024 tarihli Resm\u00ee Gazete&#8217;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren Tebli\u011f ile e-envanter defteri uygulamas\u0131 ve e-defter uygulamas\u0131nda baz\u0131 de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r<sup><\/sup>.<\/p>\n\n\n\n<p>M\u00fckellefler ve meslek mensuplar\u0131 taraf\u0131ndan bir an \u00f6nce yay\u0131mlanmas\u0131 beklenen Tebli\u011f y\u0131l\u0131n son g\u00fcn\u00fcnde yay\u0131mland\u0131\u011f\u0131 i\u00e7in 2025 y\u0131l\u0131nda kullan\u0131lacak olan k\u00e2\u011f\u0131t ortam\u0131ndaki Envanter Defteri tasdiki i\u00e7in gereksiz zaman ve masraf harcanm\u0131\u015f ve k\u00e2\u011f\u0131t ortam\u0131ndaki envanter defterleri notere \u00e7oktan tasdik ettirilmi\u015fti<sup><\/sup>.<\/p>\n\n\n\n<p>Nitekim, an\u0131lan tebli\u011fin e-envanter defterine ili\u015fkin h\u00fck\u00fcmleri 01.01.2025 tarihinden ge\u00e7erli olacak \u015fekilde y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011finden m\u00fckellefler ihtiyari olarak Envanter defterini elektronik ortamda tutabilecek olup, tebli\u011fde belirtilen a\u00e7\u0131l\u0131\u015f onay\u0131na ili\u015fkin h\u00fck\u00fcmlere uymak suretiyle 2025 y\u0131l\u0131ndan ba\u015flamak suretiyle envanter defterini elektronik ortamda tutabileceklerdir<sup><\/sup>.<\/p>\n\n\n\n<p><strong>e-envanter defteri uygulamas\u0131na ili\u015fkin di\u011fer hususlar<\/strong> <sup><\/sup><\/p>\n\n\n\n<p>1 S\u0131ra No.lu Tebli\u011fin 3.2.6. numaral\u0131 f\u0131kras\u0131na a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmek suretiyle, 1 Ocak 2025 tarihinden itibaren m\u00fckelleflere ihtiyari olarak e-envanter defterine ge\u00e7i\u015f imk\u00e2n\u0131 verilmesi hususunda d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r<sup><\/sup>.<\/p>\n\n\n\n<p>&#8220;S\u00f6z konusu m\u00fckellefler, edefter.gov.tr adresinde format ve standard\u0131 belirlenen defterlerden envanter defterini ihtiyari bir \u015fekilde e-Defter olarak tutabilirler. Ba\u015fkanl\u0131k faaliyet konusu, m\u00fckellefiyet s\u00fcresi, vergi, \u015firket veya m\u00fckellefiyet t\u00fcr\u00fc, aktif b\u00fcy\u00fckl\u00fc\u011f\u00fc, \u00f6z sermaye b\u00fcy\u00fckl\u00fc\u011f\u00fc, br\u00fct sat\u0131\u015f has\u0131lat\u0131 ve sekt\u00f6r gibi kriterleri ayr\u0131 ayr\u0131 veya birlikte dikkate alarak edefter.gov.tr adresinde yay\u0131mlanacak duyuru ile envanter defterinin e-Defter olarak tutulmas\u0131na ili\u015fkin zorunluluk getirmeye yetkilidir.&#8221; denilmektedir.<\/p>\n\n\n\n<p>Hesap d\u00f6nemi (\u00f6zel hesap d\u00f6nemi dahil) baz\u0131nda olu\u015fturulacak e-Envanter Defterinin a\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f onay\u0131 yerine ge\u00e7ecek e-Defter ve berat dosyalar\u0131n\u0131n olu\u015fturulmas\u0131, NES veya Mali M\u00fch\u00fcrle zaman damgal\u0131 imzalanmas\u0131\/onaylanmas\u0131 ve bu defter ve berat dosyalar\u0131n\u0131n e-Defter uygulamas\u0131na y\u00fcklenmesi suretiyle berat dosyalar\u0131n\u0131n Ba\u015fkanl\u0131k taraf\u0131ndan onayl\u0131 halinin al\u0131nmas\u0131 s\u00fcreleri a\u015fa\u011f\u0131daki \u015fekilde belirlenmi\u015ftir<sup><\/sup>:<\/p>\n\n\n\n<ul>\n<li><strong>A\u00e7\u0131l\u0131\u015f onay\u0131<\/strong>: Hesap d\u00f6neminin ilk g\u00fcn\u00fcne ait e-Defter ve berat dosyalar\u0131n\u0131n gelir vergisi m\u00fckelleflerinde hesap d\u00f6neminin ilk ay\u0131n\u0131 takip eden d\u00f6rd\u00fcnc\u00fc ay\u0131n 10. uncu g\u00fcn\u00fc sonuna kadar , di\u011fer m\u00fckelleflerde hesap d\u00f6neminin ilk ay\u0131n\u0131 takip eden d\u00f6rd\u00fcnc\u00fc ay\u0131n 14. \u00fcnc\u00fc g\u00fcn\u00fc sonuna kadar al\u0131nmas\u0131 zorunludur.<\/li>\n\n\n\n<li><strong>Kapan\u0131\u015f onay\u0131<\/strong>: Hesap d\u00f6neminin son g\u00fcn\u00fcne ait e-Defter ve berat dosyalar\u0131n\u0131n gelir vergisi m\u00fckelleflerinde gelir vergisi beyannamesinin verilece\u011fi ay\u0131 takip eden ay\u0131n 10. uncu g\u00fcn\u00fc sonuna kadar , di\u011fer m\u00fckelleflerde kurumlar vergisi beyannamesinin verilece\u011fi ay\u0131 takip eden ay\u0131n 14.\u00fcnc\u00fc g\u00fcn\u00fc sonu kadar al\u0131nmas\u0131 zorunludur.<\/li>\n<\/ul>\n\n\n\n<p><strong>01.01.2025 tarihinden itibaren e-Defter Uygulamas\u0131na zorunlu olarak dahil olan ve olmayan m\u00fckellefler belirlenmi\u015ftir<\/strong><sup><\/sup>.<\/p>\n\n\n\n<p>An\u0131lan Tebli\u011fin 3.2.1. numaral\u0131 f\u0131kras\u0131n\u0131n (3) numaral\u0131 bendinde yap\u0131lan de\u011fi\u015fiklik ile;<\/p>\n\n\n\n<ul>\n<li>Vergi Usul Kanununun 172 ve 173 \u00fcnc\u00fc maddeleri gere\u011fince defter tutmakla y\u00fck\u00fcml\u00fc olan dernek ve vak\u0131flar\u0131n iktisadi i\u015fletmelerinden bilan\u00e7o esas\u0131na g\u00f6re defter tutanlar\u0131n e-Defter uygulamas\u0131na d\u00e2hil olmalar\u0131 zorunlu oldu\u011fu belirtilmi\u015ftir.<\/li>\n<\/ul>\n\n\n\n<p>e-defter uygulamas\u0131na dahil olma zorunlulu\u011funun bulunmad\u0131\u011f\u0131 belirtilen m\u00fckellefler ise<sup><\/sup>:<\/p>\n\n\n\n<ul>\n<li>Vergi Usul Kanununun 172 ve 173 \u00fcnc\u00fc maddeleri gere\u011fince defter tutma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmayan dernek, vak\u0131f, sendika, oda, birlik, federasyon, konfederasyon gibi m\u00fckellefler,<\/li>\n\n\n\n<li>Kurumlar vergisinden muaf olan kooperatifler,<\/li>\n\n\n\n<li>\u0130flas karar\u0131n\u0131n devam\u0131 m\u00fcddetince iflas halinde olan m\u00fckellefler.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Di\u011fer Hususlar<\/strong> <sup><\/sup><\/p>\n\n\n\n<p>An\u0131lan Tebli\u011f ile<sup><\/sup>;<\/p>\n\n\n\n<ul>\n<li>T\u00fcm e-Defter ba\u015fvurular\u0131nda; ba\u015fvuru i\u00e7in Nitelikli Elektronik Sertifika-NES (e-\u0130mza) veya Mali M\u00fch\u00fcr temin etme zorunlulu\u011fu olmadan, Dijital Vergi Dairesi veya e-Devlet Kap\u0131s\u0131 \u015fifresi ile yap\u0131labilmesi imk\u00e2n\u0131 getirilmi\u015ftir. B\u00f6ylece e-Defter ba\u015fvurular\u0131nda art\u0131k mali m\u00fch\u00fcr veya e-\u0130mzay\u0131 beklemeye gerek kalmam\u0131\u015ft\u0131r.<\/li>\n\n\n\n<li>E-Defter ve berat dosyalar\u0131n\u0131n m\u00fckellefe ait e-\u0130mza ile imzalanmas\u0131 veya mali m\u00fch\u00fcrle onaylanmas\u0131 zorunlulu\u011funun kalkm\u0131\u015f ve mali m\u00fc\u015favirin ya da uyumlu yaz\u0131l\u0131m firmas\u0131n\u0131n ya da \u00f6zel entegrat\u00f6r kurulu\u015flar\u0131n e-\u0130mza veya mali m\u00fchr\u00fc ile imzalanma imkan\u0131n\u0131n gelmi\u015f olmas\u0131 nedeniyle e-Defter kapsam\u0131nda m\u00fckelleflerin e-\u0130mza veya mali m\u00fch\u00fcr alma zorunluluklar\u0131 da kalmam\u0131\u015ft\u0131r.<\/li>\n\n\n\n<li>Ba\u015fvurular Dijital Vergi Dairesinden yap\u0131labilecek ve e-Defter ve berat dosyalar\u0131 da yetki verilen mali m\u00fc\u015favirin, e-Defter uyumlu yaz\u0131l\u0131m firmas\u0131n\u0131n ya da Ba\u015fkanl\u0131ktan izin alm\u0131\u015f \u00f6zel entegrat\u00f6rlerin e-\u0130mza veya mali m\u00fch\u00fcrleri ile imza\/onaylama i\u015flemleri yap\u0131labilecektir.<\/li>\n<\/ul>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla <sup><\/sup><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ELEKTRON\u0130K E-DEFTER TEBL\u0130\u011e\u0130 (1 SIRA NOLU) NDE YAPILAN SON DE\u011e\u0130\u015e\u0130KL\u0130KLER VE E-ENVANTER DEFTER\u0130 UYGULAMASINDAK\u0130 GEL\u0130\u015eMELER Sirk\u00fcler No: 2025\/23 \u0130stanbul, 09.01.2025 13 Aral\u0131k 2024 tarihinde m\u00fckelleflerin g\u00f6r\u00fc\u015f\u00fcne sunulan &#8220;Elektronik Defter Genel Tebli\u011fi (S\u0131ra No: 1) nde de\u011fi\u015fiklik yap\u0131lmas\u0131na dair tebli\u011f (S\u0131ra no: 6) tasla\u011f\u0131nda en dikkat \u00e7eken ve tebli\u011fin yay\u0131mlanmas\u0131 i\u00e7in y\u0131l\u0131n son g\u00fcn\u00fcne kadar merakla&#8230;<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"_links":{"self":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1000"}],"collection":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=1000"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1000\/revisions"}],"predecessor-version":[{"id":1001,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1000\/revisions\/1001"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}