{"id":1711,"date":"2024-12-20T09:16:30","date_gmt":"2024-12-20T06:16:30","guid":{"rendered":"https:\/\/mbtteknoloji.com.tr\/?page_id=1711"},"modified":"2024-12-20T17:23:24","modified_gmt":"2024-12-20T14:23:24","slug":"e-mustahsil-makbuzu-e-mm","status":"publish","type":"page","link":"https:\/\/mbtteknoloji.com.tr\/index.php\/e-mustahsil-makbuzu-e-mm\/","title":{"rendered":"e-M\u00fcstahsil Makbuzu (e-MM)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1711\" class=\"elementor elementor-1711\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe45865 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"fe45865\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fbaa358 elementor-widget elementor-widget-spacer\" data-id=\"fbaa358\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d242afa e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"d242afa\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ded7a5e elementor-widget elementor-widget-heading\" data-id=\"ded7a5e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">e-M\u00fcstahsil Makbuzu (e-MM)<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-167b823 elementor-widget elementor-widget-spacer\" data-id=\"167b823\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ca073ce e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"ca073ce\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2e08189 e-con-full buzlucam e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no elementor-invisible e-con e-child\" data-id=\"2e08189\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;slideInLeft&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-88b53ed e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"88b53ed\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f8f014b e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"f8f014b\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b939079 elementor-widget elementor-widget-image\" data-id=\"b939079\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1200\" height=\"1200\" src=\"https:\/\/mbtteknoloji.com.tr\/wp-content\/uploads\/2024\/11\/e-mm.png\" class=\"attachment-full size-full wp-image-1310\" alt=\"\" srcset=\"https:\/\/mbtteknoloji.com.tr\/wp-content\/uploads\/2024\/11\/e-mm.png 1200w, https:\/\/mbtteknoloji.com.tr\/wp-content\/uploads\/2024\/11\/e-mm-300x300.png 300w, https:\/\/mbtteknoloji.com.tr\/wp-content\/uploads\/2024\/11\/e-mm-1024x1024.png 1024w, https:\/\/mbtteknoloji.com.tr\/wp-content\/uploads\/2024\/11\/e-mm-150x150.png 150w, https:\/\/mbtteknoloji.com.tr\/wp-content\/uploads\/2024\/11\/e-mm-768x768.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6e669e5 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"6e669e5\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e90079 elementor-widget elementor-widget-heading\" data-id=\"1e90079\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">e-M\u00fcstahsil Makbuzu (e-MM) Nedir?\u200b<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff81551 elementor-widget elementor-widget-text-editor\" data-id=\"ff81551\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>e-MM, yeni bir belge t\u00fcr\u00fc olmay\u0131p, ka\u011f\u0131t m\u00fcstahsil makbuz ile ayn\u0131 hukuki niteliklere sahiptir. M\u00fcstahsil makbuzu, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B) standartlar\u0131nda e-ortamda olu\u015fturulmas\u0131 ve raporlamas\u0131 ile; hem ka\u011f\u0131t hem de e-ortamda muhafazas\u0131 ve ibraz\u0131n\u0131 kapsayan bir uygulamad\u0131r \u015feklinde a\u00e7\u0131klanabilir.<\/p><p><br \/>Birinci ve ikinci s\u0131n\u0131f t\u00fcccarlar ile kazanc\u0131 basit usulde tespit edilenlerle, defter tutmak mecburiyetinde olan \u00e7ift\u00e7iler, ger\u00e7ek usulde vergiye tabi olmayan \u00e7ift\u00e7ilerden sat\u0131n ald\u0131klar\u0131mallar\u0131n bedelini \u00f6dedikleri s\u0131rada iki n\u00fcsha m\u00fcstahsil makbuzu tanzim ederek, n\u00fcshalardan birini imzalayarak sat\u0131c\u0131 \u00e7ift\u00e7iye verirler, di\u011fer n\u00fcshas\u0131n\u0131 ise sat\u0131c\u0131 \u00e7ift\u00e7iye imzalatarak\u00a0almaktad\u0131rlar.\u00a0<\/p><p>M\u00fcstahsil Makbuzunun, t\u00fcccar veya al\u0131c\u0131 \u00e7ift\u00e7i nezdinde kalan n\u00fcshas\u0131, fatura yerine ge\u00e7ecek belge niteli\u011findedir. Ger\u00e7ek usulde vergiye tabi olmayan \u00e7ift\u00e7ilerden, mal sat\u0131n al\u0131m\u0131nda fatura yerine ge\u00e7en ticari vesika olarak ka\u011f\u0131t ortamda M\u00fcstahsil Makbuzu d\u00fczenleyen m\u00fckellefler, e-MM d\u00fczenleyerek, ka\u011f\u0131t ve e-ortamda muhafaza edip Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B)\u2019e e-ortamda raporlayabilmektedirler. Uygulamaya dahil olacak m\u00fckelleflerin; e-Fatura, e-Ar\u015fiv ve e-Defter uygulamalar\u0131na dahil olma zorunluluklar\u0131 ise bulunmamaktad\u0131r.<\/p><p>Mbt Fatura portal\u0131m\u0131z arac\u0131l\u0131\u011f\u0131 ile kolayl\u0131kla e-M\u00fcstahsil Makbuzu olu\u015fturabilirsiniz.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>e-M\u00fcstahsil Makbuzu (e-MM) e-M\u00fcstahsil Makbuzu (e-MM) Nedir?\u200b e-MM, yeni bir belge t\u00fcr\u00fc olmay\u0131p, ka\u011f\u0131t m\u00fcstahsil makbuz ile ayn\u0131 hukuki niteliklere sahiptir. M\u00fcstahsil makbuzu, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B) standartlar\u0131nda e-ortamda olu\u015fturulmas\u0131 ve raporlamas\u0131 ile; hem ka\u011f\u0131t hem de e-ortamda muhafazas\u0131 ve ibraz\u0131n\u0131 kapsayan bir uygulamad\u0131r \u015feklinde a\u00e7\u0131klanabilir. Birinci ve ikinci s\u0131n\u0131f t\u00fcccarlar ile kazanc\u0131 basit usulde tespit edilenlerle, defter tutmak mecburiyetinde olan \u00e7ift\u00e7iler, ger\u00e7ek usulde vergiye tabi olmayan \u00e7ift\u00e7ilerden sat\u0131n ald\u0131klar\u0131mallar\u0131n bedelini \u00f6dedikleri s\u0131rada iki n\u00fcsha m\u00fcstahsil makbuzu tanzim ederek, n\u00fcshalardan birini imzalayarak sat\u0131c\u0131 \u00e7ift\u00e7iye verirler, di\u011fer n\u00fcshas\u0131n\u0131 ise sat\u0131c\u0131 \u00e7ift\u00e7iye imzalatarak\u00a0almaktad\u0131rlar.\u00a0 M\u00fcstahsil Makbuzunun, t\u00fcccar veya al\u0131c\u0131 \u00e7ift\u00e7i nezdinde kalan n\u00fcshas\u0131, fatura yerine ge\u00e7ecek belge niteli\u011findedir. Ger\u00e7ek usulde vergiye tabi olmayan \u00e7ift\u00e7ilerden, mal sat\u0131n al\u0131m\u0131nda fatura yerine ge\u00e7en ticari vesika olarak ka\u011f\u0131t ortamda M\u00fcstahsil Makbuzu d\u00fczenleyen m\u00fckellefler, e-MM d\u00fczenleyerek, ka\u011f\u0131t ve e-ortamda muhafaza edip Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B)\u2019e e-ortamda raporlayabilmektedirler. Uygulamaya dahil olacak m\u00fckelleflerin; e-Fatura, e-Ar\u015fiv ve e-Defter uygulamalar\u0131na dahil olma zorunluluklar\u0131 ise bulunmamaktad\u0131r. Mbt Fatura portal\u0131m\u0131z arac\u0131l\u0131\u011f\u0131 ile kolayl\u0131kla e-M\u00fcstahsil Makbuzu olu\u015fturabilirsiniz.<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"footnotes":""},"class_list":["post-1711","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mbtteknoloji.com.tr\/index.php\/wp-json\/wp\/v2\/pages\/1711","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mbtteknoloji.com.tr\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mbtteknoloji.com.tr\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mbtteknoloji.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mbtteknoloji.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=1711"}],"version-history":[{"count":10,"href":"https:\/\/mbtteknoloji.com.tr\/index.php\/wp-json\/wp\/v2\/pages\/1711\/revisions"}],"predecessor-version":[{"id":1794,"href":"https:\/\/mbtteknoloji.com.tr\/index.php\/wp-json\/wp\/v2\/pages\/1711\/revisions\/1794"}],"wp:attachment":[{"href":"https:\/\/mbtteknoloji.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=1711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}