{"id":9145,"date":"2022-04-12T13:56:56","date_gmt":"2022-04-12T10:56:56","guid":{"rendered":"https:\/\/www.ygslaw.com\/?p=9145"},"modified":"2025-05-07T18:48:27","modified_gmt":"2025-05-07T15:48:27","slug":"faturaya-suresinde-itiraz-etmemenin-sonuclari","status":"publish","type":"post","link":"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/","title":{"rendered":"Faturaya S\u00fcresinde \u0130tiraz Etmemenin Sonu\u00e7lar\u0131"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]Vergi Usul Kanunu\u2019nun (\u201cVUK\u201d) 229. maddesi incelendi\u011finde, faturan\u0131n, \u201csat\u0131lan emtia veya yap\u0131lan i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda m\u00fc\u015fterinin bor\u00e7land\u0131\u011f\u0131 mebla\u011f\u0131 g\u00f6stermek \u00fczere emtiay\u0131 satan veya i\u015fi yapan t\u00fcccar taraf\u0131ndan m\u00fc\u015fteriye verilen ticari vesika\u201d olarak tan\u0131mland\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Bir ba\u015fka deyi\u015fle, fatura, tacirin m\u00fc\u015fterisine sundu\u011fu \u00fcr\u00fcn ve hizmetleri ve bunun kar\u015f\u0131l\u0131\u011f\u0131nda elde etti\u011fi kazanc\u0131 belgelendiren ticari bir vesikadan ibarettir. Yine, tan\u0131mdan hareketle, faturay\u0131 d\u00fczenleyen taraf\u0131n \u00f6ncelikle tacir s\u0131fat\u0131n\u0131 ta\u015f\u0131mas\u0131 gerekti\u011fi s\u00f6ylenebilecektir. Ancak, kural bu olmakla birlikte, VUK\u2019un Fatura kullanma mecburiyeti ba\u015fl\u0131kl\u0131 232. maddesi incelendi\u011finde, tacir s\u0131fat\u0131n\u0131 ta\u015f\u0131mayan bir k\u0131s\u0131m ticaret erbab\u0131n\u0131n da fatura d\u00fczenleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc alt\u0131nda oldu\u011fu g\u00f6r\u00fclmektedir.<\/p>\n

VUK m. 230 ve devam\u0131 maddeler ile faturan\u0131n \u015fekli, i\u00e7eri\u011finde bulunmas\u0131 gereken asgari unsurlar ve faturan\u0131n d\u00fczenlenme \u015fekline ili\u015fkin ayr\u0131nt\u0131l\u0131 h\u00fck\u00fcmler getirilmektedir. Nitekim, bir ticari vesikan\u0131n fatura niteli\u011fini haiz olmas\u0131 i\u00e7in, faturan\u0131n, her \u015feyden \u00f6nce, an\u0131lan maddelerle getirilen nitelikleri ta\u015f\u0131mas\u0131 gerekti\u011fi tart\u0131\u015fmadan aridir.<\/p>\n

TTK\u2019n\u0131n 1. Kitap 1. K\u0131s\u0131m B\u00f6l\u00fcm C alt\u0131nda, Tacir Olman\u0131n H\u00fck\u00fcmleri ba\u015fl\u0131\u011f\u0131 alt\u0131nda yer alan 21\/1. maddesi incelendi\u011finde, madde metni ile,<\/p>\n

\u201cTicari i\u015fletmesi ba\u011flam\u0131nda bir mal satm\u0131\u015f, \u00fcretmi\u015f, bir i\u015f g\u00f6rm\u00fc\u015f veya bir menfaat sa\u011flam\u0131\u015f olan tacirden, di\u011fer taraf, kendisine bir fatura verilmesini ve bedeli \u00f6denmi\u015f ise bunun da faturada g\u00f6sterilmesini isteyebilir.\u201d<\/p>\n

d\u00fczenlemesinin getirildi\u011fi g\u00f6r\u00fclmektedir. Buna g\u00f6re, an\u0131lan madde ile, bir tacirden \u00fcr\u00fcn veya hizmet sat\u0131n alan ki\u015fiye, o tacirden, sat\u0131n alma i\u015flemini tevsik eden bir fatura d\u00fczenlemesi talep etme hak ve yetkisi tan\u0131nmaktad\u0131r. Dolay\u0131s\u0131yla, faturan\u0131n, tacir ile m\u00fc\u015fterisi aras\u0131ndaki ticari ili\u015fkiyi kuran de\u011fil, g\u00f6steren bir vesika oldu\u011fu s\u00f6ylenebilecektir. Bir ba\u015fka deyi\u015fle, fatura niteli\u011fini haiz bir vesikan\u0131n varl\u0131\u011f\u0131ndan s\u00f6z edilebilmesi i\u00e7in, \u00f6ncelikle, tacir ile ad\u0131na fatura d\u00fczenlenen ki\u015fi aras\u0131nda s\u00f6zle\u015fmesel bir ili\u015fkinin varl\u0131\u011f\u0131 \u015fartt\u0131r. Dolay\u0131s\u0131yla, fatura ile ger\u00e7ekte var olmayan bir ili\u015fki kurularak ge\u00e7erli hale gelmeyece\u011fi gibi, var olan bir s\u00f6zle\u015fmesel ili\u015fkiye ve VUK kapsam\u0131nda d\u00fczenlenme \u015fartlar\u0131 olu\u015fmu\u015f olmas\u0131na ra\u011fmen hi\u00e7 d\u00fczenlenmeyen veya usul\u00fcne uygun veya do\u011fru \u015fekilde d\u00fczenlenmeyen bir fatura da, s\u00f6zle\u015fmesel ili\u015fkinin varl\u0131\u011f\u0131na veya ge\u00e7erlili\u011fine halel getirmeyecektir. Yani, bir faturan\u0131n varl\u0131\u011f\u0131, ge\u00e7ersiz veya hi\u00e7 var olmam\u0131\u015f bir s\u00f6zle\u015fmesel ili\u015fkiyi ge\u00e7erli hale getirmez iken, ge\u00e7erli bir s\u00f6zle\u015fmesel ili\u015fkiye ra\u011fmen fatura d\u00fczenlenmemi\u015f olmas\u0131 da o s\u00f6zle\u015fmesel ili\u015fkiyi ge\u00e7ersiz k\u0131lmayacakt\u0131r. Dolay\u0131s\u0131yla, fatura, ticari bir ili\u015fki veya i\u015flemin varl\u0131\u011f\u0131 ve niteli\u011fi a\u00e7\u0131s\u0131ndan yaln\u0131zca ve usul\u00fcne uygun olarak d\u00fczenlenmi\u015f olmak ko\u015fuluyla i\u015flev g\u00f6rmektedir. S\u00f6zle\u015fmesel ili\u015fkiye dayanmaks\u0131z\u0131n d\u00fczenlenen bir fatura ise ancak icap veya icaba davet olarak kabul edilebilir.<\/p>\n

TTK m. 21\/2 h\u00fckm\u00fc gere\u011finde, bir faturay\u0131 tebli\u011f alan ki\u015fi tebli\u011f tarihinden itibaren 8 g\u00fcn i\u00e7inde, faturan\u0131n i\u00e7eri\u011fi hakk\u0131nda bir itirazda bulunmam\u0131\u015fsa, bu i\u00e7eri\u011fi kabul etmi\u015f say\u0131l\u0131r. Tan\u0131mdan hareket edecek olursak, bir kimsenin bir faturaya itiraz y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn do\u011fabilmesi i\u00e7in \u00f6ncelikle,<\/p>\n

a. faturan\u0131n tacir niteli\u011fini haiz bir kimse taraf\u0131ndan d\u00fczenlenmi\u015f olmas\u0131;
\nb. faturan\u0131n VUK d\u00fczenlemeleri ile getirilen i\u00e7erik ve \u015fekil \u015fartlar\u0131na uygun \u015fekilde d\u00fczenlenmi\u015f yani fatura niteli\u011fini haiz bir vesika olmas\u0131;
\nc. taraflar aras\u0131ndaki bir ticari ili\u015fki veya i\u015flemin yani temel bir bor\u00e7 ili\u015fkisinin var olmas\u0131;
\nd. faturan\u0131n taraflar aras\u0131ndaki bu bor\u00e7 ili\u015fkisinin i\u00e7eri\u011fini do\u011fru \u015fekilde yans\u0131t\u0131yor bulunmas\u0131; ve
\ne. faturan\u0131n o kimsenin eline ge\u00e7mi\u015f olmas\u0131<\/p>\n

\u015fartt\u0131r. Yukar\u0131daki a\u00e7\u0131klamalardan da anla\u015f\u0131laca\u011f\u0131 \u00fczere, faturaya itiraz y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn s\u00f6z konusu olmas\u0131 i\u00e7in faturay\u0131 d\u00fczenleyenin tacir s\u0131fat\u0131n\u0131 haiz olmas\u0131 gerekti\u011fi tart\u0131\u015fmadan uzakt\u0131r. Bunun yan\u0131 s\u0131ra, 2003 tarihli bir Yarg\u0131tay \u0130\u00e7tihad\u0131 Birle\u015ftirme Karar\u0131\u2019na bak\u0131ld\u0131\u011f\u0131nda, faturaya itiraz y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn varl\u0131\u011f\u0131ndan bahsedebilmek i\u00e7in faturan\u0131n muhatab\u0131n\u0131n da tacir s\u0131fat\u0131 ta\u015f\u0131mas\u0131 gerekti\u011fi anla\u015f\u0131lmaktad\u0131r.[1]<\/strong><\/p>\n

Faturan\u0131n ki\u015fiye tebli\u011fi i\u00e7in \u00f6zel bir yol belirlenmi\u015f de\u011fildir ancak faturan\u0131n muhatab\u0131na usul\u00fcnce ula\u015ft\u0131r\u0131ld\u0131\u011f\u0131n\u0131 ispat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc tacirin \u00fczerindedir. Benzeri durum faturaya itiraz i\u00e7in de ge\u00e7erlidir, yani faturaya itiraz\u0131n s\u00fcresi i\u00e7erisinde yap\u0131ld\u0131\u011f\u0131 ve usul\u00fcnce d\u00fczenleyene tebli\u011f edildi\u011fi muhatap taraf\u0131ndan ispat edilmelidir. Dolay\u0131s\u0131yla hem faturan\u0131n hem de faturaya itiraz\u0131n ilgilisine tebli\u011finin, noter, kay\u0131tl\u0131 posta vs. gibi duraksamaya mahal vermeyecek yollarla ger\u00e7ekle\u015ftirilmesinde fayda bulunmaktad\u0131r. Nitekim, elektronik fatura ve kay\u0131tl\u0131 e-posta adresi gibi uygulamalar\u0131n yayg\u0131nla\u015fmas\u0131 da tebligat\u0131n yap\u0131lmas\u0131n\u0131 ve ispat\u0131n\u0131 kolayla\u015ft\u0131rmalar\u0131 a\u00e7\u0131s\u0131ndan \u00f6nemli birer geli\u015fmedir.<\/p>\n

Faturay\u0131 alan muhatab\u0131n 8 g\u00fcnl\u00fck itiraz s\u00fcresi, genel h\u00fck\u00fcmler kapsam\u0131nda, faturan\u0131n muhataba ula\u015ft\u0131\u011f\u0131 g\u00fcn\u00fcn ertesi g\u00fcn ba\u015flayacak olup itiraz\u0131 i\u00e7erir beyan\u0131n\u0131n bu s\u00fcre i\u00e7erisinde faturay\u0131 d\u00fczenleyene g\u00f6nderilmi\u015f olmas\u0131 yeterlidir. Yani, itiraz\u0131n s\u00fcresi i\u00e7erisinde yap\u0131ld\u0131\u011f\u0131n\u0131n kabul\u00fc i\u00e7in itiraz\u0131n 8 g\u00fcnl\u00fck s\u00fcre i\u00e7erisinde d\u00fczenleyene ula\u015fmas\u0131na gerek yoktur.<\/p>\n

Faturaya itiraz m\u00fcessesesi, ger\u00e7ekte ve yaln\u0131zca, fatura muhteviyat\u0131n\u0131n do\u011frulu\u011funu ispat y\u00fck\u00fcn\u00fcn kimin \u00fczerinde oldu\u011funun tespiti i\u015flevi g\u00f6rmektedir. Bu ba\u011flamda, faturay\u0131 alan muhatap, faturaya 8 g\u00fcn i\u00e7erisinde itiraz eder ise fatura, d\u00fczenleyen lehine delil olma niteli\u011fini kaybedecek ve faturan\u0131n muhteviyat\u0131n\u0131n do\u011frulu\u011funu ispat y\u00fck\u00fc faturay\u0131 d\u00fczenleyenin \u00fczerinde olacakt\u0131r. Bu halde, faturay\u0131 d\u00fczenleyen, fatura muhteviyat\u0131n\u0131n do\u011frulu\u011funu genel ispat kurallar\u0131 \u00e7er\u00e7evesinde ba\u015fkaca delillerle ispat etmek y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcndedir. S\u00fcresi i\u00e7erisinde itirazda bulunulmamas\u0131 halinde ise, ispat y\u00fck\u00fc faturan\u0131n muhatab\u0131na ge\u00e7ecek olup muhatap da, fatura muhteviyat\u0131n\u0131n ger\u00e7e\u011fe ve\/veya taraflar aras\u0131ndaki ili\u015fkiye ayk\u0131r\u0131 oldu\u011funu genel ispat vas\u0131talar\u0131n\u0131 kullanmak suretiyle ispat etmek hak ve yetkisini haizdir. Bu arada, ispat y\u00fck\u00fcn\u00fcn de\u011fi\u015fmesi, yaln\u0131zca faturada bulunmas\u0131 zorunlu ve\/veya mutat olarak bulunmas\u0131 gereken unsurlar i\u00e7in ge\u00e7erlidir. Bir ba\u015fka deyi\u015fle, fatura muhteviyat\u0131nda zorunlu ve mutad unsurlar d\u0131\u015f\u0131nda kalan ve taraflar aras\u0131ndaki s\u00f6zle\u015fmesel ili\u015fkiyi de\u011fi\u015ftiren veya muhatap aleyhine a\u011f\u0131rla\u015ft\u0131ran unsurlar var ise, faturaya itiraz edilmemi\u015f olmas\u0131, bunlara ili\u015fkin ispat y\u00fck\u00fcn\u00fcn faturan\u0131n muhatab\u0131na ge\u00e7mesi sonucunu do\u011furmayacakt\u0131r.<\/p>\n

\u00d6zetle, faturaya itiraz i\u00e7in getirilmi\u015f 8 g\u00fcnl\u00fck s\u00fcre, hak d\u00fc\u015f\u00fcr\u00fcc\u00fc s\u00fcre veya zamana\u015f\u0131m\u0131 s\u00fcresi de\u011fildir, dolay\u0131s\u0131yla, itiraz\u0131n s\u00fcresi i\u00e7erisinde yap\u0131lmamas\u0131 fatura muhteviyat\u0131n\u0131 mutlak olarak tart\u0131\u015f\u0131lmaz hale getiren bir sonu\u00e7 do\u011furmaz. Faturan\u0131n muhatab\u0131, ba\u015fkaca delilleri \u00f6ne s\u00fcrerek fatura muhteviyat\u0131n\u0131n ger\u00e7e\u011fe veya taraflar aras\u0131ndaki ili\u015fkiye ayk\u0131r\u0131 oldu\u011funu iddia ve ispat edebilir.<\/p>\n

Detayl\u0131 bilgilendirme i\u00e7in bizimle ileti\u015fim<\/a><\/span>e ge\u00e7ebilirsiniz.<\/p>\n

[1]<\/strong> Yarg\u0131tay Hukuk Genel Kurulu 20 Haziran 2002 tarih, 2001\/2 K. ve 2003\/1 K. say\u0131l\u0131 \u0130\u00e7tihad\u0131 Birle\u015ftirme Karar\u0131[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column][vc_column_text]Vergi Usul Kanunu\u2019nun (\u201cVUK\u201d) 229. maddesi incelendi\u011finde, faturan\u0131n, \u201csat\u0131lan emtia veya yap\u0131lan i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda m\u00fc\u015fterinin bor\u00e7land\u0131\u011f\u0131 mebla\u011f\u0131 g\u00f6stermek \u00fczere emtiay\u0131 satan veya i\u015fi yapan t\u00fcccar taraf\u0131ndan m\u00fc\u015fteriye verilen ticari vesika\u201d olarak tan\u0131mland\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Bir ba\u015fka deyi\u015fle, fatura, tacirin m\u00fc\u015fterisine sundu\u011fu \u00fcr\u00fcn ve hizmetleri ve bunun kar\u015f\u0131l\u0131\u011f\u0131nda elde etti\u011fi kazanc\u0131 belgelendiren ticari bir vesikadan ibarettir. Yine, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[89],"tags":[],"yoast_head":"\nFaturaya S\u00fcresinde \u0130tiraz Etmemenin Sonu\u00e7lar\u0131 | YGS Attorney Partnership<\/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.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Faturaya S\u00fcresinde \u0130tiraz Etmemenin Sonu\u00e7lar\u0131 | YGS Attorney Partnership\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text]Vergi Usul Kanunu\u2019nun (\u201cVUK\u201d) 229. maddesi incelendi\u011finde, faturan\u0131n, \u201csat\u0131lan emtia veya yap\u0131lan i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda m\u00fc\u015fterinin bor\u00e7land\u0131\u011f\u0131 mebla\u011f\u0131 g\u00f6stermek \u00fczere emtiay\u0131 satan veya i\u015fi yapan t\u00fcccar taraf\u0131ndan m\u00fc\u015fteriye verilen ticari vesika\u201d olarak tan\u0131mland\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Bir ba\u015fka deyi\u015fle, fatura, tacirin m\u00fc\u015fterisine sundu\u011fu \u00fcr\u00fcn ve hizmetleri ve bunun kar\u015f\u0131l\u0131\u011f\u0131nda elde etti\u011fi kazanc\u0131 belgelendiren ticari bir vesikadan ibarettir. Yine, […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/\" \/>\n<meta property=\"og:site_name\" content=\"YGS Attorney Partnership\" \/>\n<meta property=\"article:published_time\" content=\"2022-04-12T10:56:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-07T15:48:27+00:00\" \/>\n<meta name=\"author\" content=\"Adv. Batuhan Serdaro\u011flu\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Adv. Batuhan Serdaro\u011flu\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/\"},\"author\":{\"name\":\"Adv. Batuhan Serdaro\u011flu\",\"@id\":\"https:\/\/www.ygslaw.com\/#\/schema\/person\/a09f1e345e16333e75de9e0ec6212f01\"},\"headline\":\"Faturaya S\u00fcresinde \u0130tiraz Etmemenin Sonu\u00e7lar\u0131\",\"datePublished\":\"2022-04-12T10:56:56+00:00\",\"dateModified\":\"2025-05-07T15:48:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/\"},\"wordCount\":1353,\"publisher\":{\"@id\":\"https:\/\/www.ygslaw.com\/#organization\"},\"articleSection\":[\"Yay\u0131nlar\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/\",\"url\":\"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/\",\"name\":\"Faturaya S\u00fcresinde \u0130tiraz Etmemenin Sonu\u00e7lar\u0131 | YGS Attorney Partnership\",\"isPartOf\":{\"@id\":\"https:\/\/www.ygslaw.com\/#website\"},\"datePublished\":\"2022-04-12T10:56:56+00:00\",\"dateModified\":\"2025-05-07T15:48:27+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.ygslaw.com\/tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Faturaya S\u00fcresinde \u0130tiraz Etmemenin Sonu\u00e7lar\u0131\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ygslaw.com\/#website\",\"url\":\"https:\/\/www.ygslaw.com\/\",\"name\":\"YGS Attorney Partnership\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.ygslaw.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ygslaw.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.ygslaw.com\/#organization\",\"name\":\"YGS Attorney Partnership\",\"url\":\"https:\/\/www.ygslaw.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.ygslaw.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.ygslaw.com\/wp-content\/uploads\/2018\/12\/ygs-law-logo.png\",\"contentUrl\":\"https:\/\/www.ygslaw.com\/wp-content\/uploads\/2018\/12\/ygs-law-logo.png\",\"width\":369,\"height\":114,\"caption\":\"YGS Attorney Partnership\"},\"image\":{\"@id\":\"https:\/\/www.ygslaw.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/ygs-attorney-partnership\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.ygslaw.com\/#\/schema\/person\/a09f1e345e16333e75de9e0ec6212f01\",\"name\":\"Adv. Batuhan Serdaro\u011flu\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.ygslaw.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8b3a60fad6a2ea67a3b3ffc92f0a540a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8b3a60fad6a2ea67a3b3ffc92f0a540a?s=96&d=mm&r=g\",\"caption\":\"Adv. Batuhan Serdaro\u011flu\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Faturaya S\u00fcresinde \u0130tiraz Etmemenin Sonu\u00e7lar\u0131 | YGS Attorney Partnership","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/","og_locale":"tr_TR","og_type":"article","og_title":"Faturaya S\u00fcresinde \u0130tiraz Etmemenin Sonu\u00e7lar\u0131 | YGS Attorney Partnership","og_description":"[vc_row][vc_column][vc_column_text]Vergi Usul Kanunu\u2019nun (\u201cVUK\u201d) 229. maddesi incelendi\u011finde, faturan\u0131n, \u201csat\u0131lan emtia veya yap\u0131lan i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda m\u00fc\u015fterinin bor\u00e7land\u0131\u011f\u0131 mebla\u011f\u0131 g\u00f6stermek \u00fczere emtiay\u0131 satan veya i\u015fi yapan t\u00fcccar taraf\u0131ndan m\u00fc\u015fteriye verilen ticari vesika\u201d olarak tan\u0131mland\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Bir ba\u015fka deyi\u015fle, fatura, tacirin m\u00fc\u015fterisine sundu\u011fu \u00fcr\u00fcn ve hizmetleri ve bunun kar\u015f\u0131l\u0131\u011f\u0131nda elde etti\u011fi kazanc\u0131 belgelendiren ticari bir vesikadan ibarettir. Yine, […]","og_url":"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/","og_site_name":"YGS Attorney Partnership","article_published_time":"2022-04-12T10:56:56+00:00","article_modified_time":"2025-05-07T15:48:27+00:00","author":"Adv. Batuhan Serdaro\u011flu","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"Adv. Batuhan Serdaro\u011flu","Tahmini okuma s\u00fcresi":"4 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/#article","isPartOf":{"@id":"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/"},"author":{"name":"Adv. Batuhan Serdaro\u011flu","@id":"https:\/\/www.ygslaw.com\/#\/schema\/person\/a09f1e345e16333e75de9e0ec6212f01"},"headline":"Faturaya S\u00fcresinde \u0130tiraz Etmemenin Sonu\u00e7lar\u0131","datePublished":"2022-04-12T10:56:56+00:00","dateModified":"2025-05-07T15:48:27+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/"},"wordCount":1353,"publisher":{"@id":"https:\/\/www.ygslaw.com\/#organization"},"articleSection":["Yay\u0131nlar"],"inLanguage":"tr"},{"@type":"WebPage","@id":"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/","url":"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/","name":"Faturaya S\u00fcresinde \u0130tiraz Etmemenin Sonu\u00e7lar\u0131 | YGS Attorney Partnership","isPartOf":{"@id":"https:\/\/www.ygslaw.com\/#website"},"datePublished":"2022-04-12T10:56:56+00:00","dateModified":"2025-05-07T15:48:27+00:00","breadcrumb":{"@id":"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.ygslaw.com\/tr\/faturaya-suresinde-itiraz-etmemenin-sonuclari\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.ygslaw.com\/tr\/"},{"@type":"ListItem","position":2,"name":"Faturaya S\u00fcresinde \u0130tiraz Etmemenin Sonu\u00e7lar\u0131"}]},{"@type":"WebSite","@id":"https:\/\/www.ygslaw.com\/#website","url":"https:\/\/www.ygslaw.com\/","name":"YGS Attorney Partnership","description":"","publisher":{"@id":"https:\/\/www.ygslaw.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ygslaw.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/www.ygslaw.com\/#organization","name":"YGS Attorney Partnership","url":"https:\/\/www.ygslaw.com\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.ygslaw.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.ygslaw.com\/wp-content\/uploads\/2018\/12\/ygs-law-logo.png","contentUrl":"https:\/\/www.ygslaw.com\/wp-content\/uploads\/2018\/12\/ygs-law-logo.png","width":369,"height":114,"caption":"YGS Attorney Partnership"},"image":{"@id":"https:\/\/www.ygslaw.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/ygs-attorney-partnership"]},{"@type":"Person","@id":"https:\/\/www.ygslaw.com\/#\/schema\/person\/a09f1e345e16333e75de9e0ec6212f01","name":"Adv. Batuhan Serdaro\u011flu","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.ygslaw.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/8b3a60fad6a2ea67a3b3ffc92f0a540a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8b3a60fad6a2ea67a3b3ffc92f0a540a?s=96&d=mm&r=g","caption":"Adv. Batuhan Serdaro\u011flu"}}]}},"_links":{"self":[{"href":"https:\/\/www.ygslaw.com\/tr\/wp-json\/wp\/v2\/posts\/9145"}],"collection":[{"href":"https:\/\/www.ygslaw.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ygslaw.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ygslaw.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ygslaw.com\/tr\/wp-json\/wp\/v2\/comments?post=9145"}],"version-history":[{"count":0,"href":"https:\/\/www.ygslaw.com\/tr\/wp-json\/wp\/v2\/posts\/9145\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.ygslaw.com\/tr\/wp-json\/wp\/v2\/media?parent=9145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ygslaw.com\/tr\/wp-json\/wp\/v2\/categories?post=9145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ygslaw.com\/tr\/wp-json\/wp\/v2\/tags?post=9145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}