{"id":6303,"date":"2026-04-26T22:02:50","date_gmt":"2026-04-26T22:02:50","guid":{"rendered":"https:\/\/techsoftyazilim.com.tr\/?page_id=6303"},"modified":"2026-04-26T22:02:51","modified_gmt":"2026-04-26T22:02:51","slug":"e-mustahsil","status":"publish","type":"page","link":"https:\/\/techsoftyazilim.com.tr\/index.php\/e-mustahsil\/","title":{"rendered":"E-M\u00fcstahsil"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/www.likom.com.tr\/wp-content\/uploads\/2020\/03\/1585664921-ddf9ca5fd6a1d719a0734b922bda0f49.jpg\" alt=\"\" style=\"width:492px;height:auto\"\/><\/figure>\n<\/div>\n\n\n<p><\/p>\n\n\n\n<p><strong>e-M\u00fcstahsil Makbuzu<\/strong>, tar\u0131msal ve hayvansal \u00fcr\u00fcnlerin sat\u0131n al\u0131nmas\u0131nda fatura yerine ge\u00e7en ticari bir vesika olarak, ka\u011f\u0131t m\u00fcstahsil makbuzu ile ayn\u0131 hukuki de\u011ferlere sahip olan elektronik belgedir.<\/p>\n\n\n\n<p>Likom e-M\u00fcstahsil Makbuzu Yaz\u0131l\u0131m\u0131 ile Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen standartlara uygun olarak elektronik ortamda m\u00fcstahsil makbuzlar\u0131 olu\u015fturulabilir, imzalanarak kaydedilebilir, saklanabilir ve ibraz edilebilir.<\/p>\n\n\n\n<p>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, elektronik ortamda d\u00fczenleyerek, ka\u011f\u0131t ve elektronik ortamda muhafaza edip Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na elektronik ortamda raporlayabilirler.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">&nbsp;Kimler zorunlu ge\u00e7i\u015f yapmal\u0131d\u0131r?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hal kay\u0131t sistemi kapsam\u0131nda sebze ve meyvelerin ticareti ile i\u015ftigal eden t\u00fcccar ve komisyoncular 01.01.2020 tarihinden itibaren\u00a0<a href=\"https:\/\/www.likom.com.tr\/e-fatura\/\">e-Fatura<\/a>,\u00a0<a href=\"https:\/\/www.likom.com.tr\/e-arsiv-fatura\/\">e-Ar\u015fiv Fatura<\/a>,\u00a0<a href=\"https:\/\/www.likom.com.tr\/e-irsaliye\/\">e-\u0130rsaliye<\/a>, e- M\u00fcstahsil Makbuzu uygulamalar\u0131 ile\u00a0<a href=\"https:\/\/www.likom.com.tr\/e-defter\/\">e-Defter<\/a>\u00a0uygulamalar\u0131na dahil olma zorunlulu\u011fu getirilmi\u015ftir.<\/li>\n\n\n\n<li>E-Fatura uygulamas\u0131na dahil olan m\u00fckelleflerin \u00e7ift\u00e7ilerden ger\u00e7ekle\u015ftirdikleri zirai mahs\u00fcl al\u0131mlar\u0131nda ka\u011f\u0131t ortamda d\u00fczenledikleri m\u00fcstahsil makbuzlar\u0131n\u0131n elektronik ortamda d\u00fczenlenmesi zorunludur.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">&nbsp;e-M\u00fcstahsil Makbuzunun Sat\u0131c\u0131 ve Al\u0131c\u0131 Taraflar\u0131<\/h2>\n\n\n\n<h4 class=\"wp-block-heading has-medium-font-size\">Sat\u0131c\u0131 (\u00dcretici \u00c7ift\u00e7i)<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ticari belge veremez.<\/li>\n\n\n\n<li>M\u00fcstahsil makbuzunu imzalar.<\/li>\n\n\n\n<li>Belgenin asl\u0131n\u0131 al\u0131r.<\/li>\n\n\n\n<li>Sat\u0131\u015f bedelini al\u0131r.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading has-medium-font-size\">Al\u0131c\u0131 (Defter Tutan \u00c7ift\u00e7i)<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00fcstahsil makbuzunu d\u00fczenler.<\/li>\n\n\n\n<li>Ticari belge verebilir.<\/li>\n\n\n\n<li>Belgenin kopyas\u0131n\u0131 al\u0131r.<\/li>\n\n\n\n<li>Sat\u0131\u015f bedelini \u00f6der.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">&nbsp;e-M\u00fcstahsil Makbuzu Uygulamas\u0131 Yararlanma Y\u00f6ntemleri<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Kendi bilgi i\u015flem sistemlerinin Ba\u015fkanl\u0131k sistemlerine entegrasyonu yoluyla,<\/li>\n\n\n\n<li>e-M\u00fcstahsil Makbuzu Uygulamas\u0131na ait temel fonksiyonlar\u0131n internet \u00fczerinden genel kullan\u0131m\u0131n\u0131 sa\u011flamak amac\u0131 ile Ba\u015fkanl\u0131k taraf\u0131ndan olu\u015fturulan ve\u00a0<a href=\"http:\/\/www.efatura.gov.tr\/\">www.efatura.gov.tr<\/a>\u00a0internet adresinde hizmete sunulan G\u0130B Portal\u0131 arac\u0131l\u0131\u011f\u0131yla,<\/li>\n\n\n\n<li>Ba\u015fkanl\u0131ktan izin alm\u0131\u015f \u00f6zel entegrat\u00f6rlerin bilgi i\u015flem sistemleri arac\u0131l\u0131\u011f\u0131yla,olmak \u00fczere \u00fc\u00e7 y\u00f6ntemden herhangi biri ile yararlan\u0131labilir.<\/li>\n<\/ol>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>e-M\u00fcstahsil Makbuzu, tar\u0131msal ve hayvansal \u00fcr\u00fcnlerin sat\u0131n al\u0131nmas\u0131nda fatura yerine ge\u00e7en ticari bir vesika olarak,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-6303","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/techsoftyazilim.com.tr\/index.php\/wp-json\/wp\/v2\/pages\/6303","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/techsoftyazilim.com.tr\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/techsoftyazilim.com.tr\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/techsoftyazilim.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/techsoftyazilim.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=6303"}],"version-history":[{"count":1,"href":"https:\/\/techsoftyazilim.com.tr\/index.php\/wp-json\/wp\/v2\/pages\/6303\/revisions"}],"predecessor-version":[{"id":6304,"href":"https:\/\/techsoftyazilim.com.tr\/index.php\/wp-json\/wp\/v2\/pages\/6303\/revisions\/6304"}],"wp:attachment":[{"href":"https:\/\/techsoftyazilim.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=6303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}