Yeni Nesil ÖKC Hakkında Merak Edilenler yazımızda yer alıyor.
Yeni Nesil ÖKC Tarihinin Zorunluluğu Nedir?
Maliye Bakanlığına Bağlı Gelir İdaresi Başkanlığı tarafından 21 Aralık 2015 tarihinde yayınlanan yeni tebliğ taslağına göre:
– 1 Milyon TL’Yi aşan mükellefler için 1 Nisan 2016
– 1 Milyon TL’den 500 bin TL seviyesine kadar olan mükelleflere 1 Temmuz 2016
– 500 bin TL ile 150 bin TL arasında bulunan mükelleflere 1 kim 20000
– 150 bin TL’den daha az olan mükellefler için ise 1 Ocak 2017
Yukarıda belirtilen tarihlerden itibaren mükelleflere, “Yeni Nesil Ödeme Kaydedici Cihaz” yani Yeni Nesil ÖKC zorunluluğu getirilmiştir. Mükellefler isterlerse yukarıda belirtili tarihlerden önce Yeni Nesil ÖKC alımlarını, Maliye Bakanlığı tarafından onaylı ÖKC’ler arasından gerçekleştirebilirler.
1 Ocak 2015 ve 31 Aralık 2015 tarihleri arasında faaliyetlerine başlayan ya da başlamak üzere olan mükellefler için Yeni Nesil ÖKC mecburiyeti ise 1 Ocak 2017 tarihindedir.
Bilgisayar Bağlantılı ÖKC kullanan mükellefler, 2014 yılına dair satışları ya da gayrisafi iş hasılatına göre bir sınıflandırmaya tabi olmayıp, bu cihazların kullanıldığı iş yerlerinin Yeni ÖKC sistemlerine en uygun şekilde entegrasyonunu sağlamak amacıyla zorunluluk başlangıcı 1 Ocak 2017 olarak belirlenmiştir.
İlgili tebliğ hakkında daha fazla detaya gelir idaresi başkanlığının sitesinden ulaşabilirsiniz:
http://www.gib.gov.tr/node/106463
Kimler Yeni Nesil ÖKC Kullanma Zorunluluğuna Tabidir?
Satışı yapılan ürünleri işlenmeden ya da işlendikten sonra satışını yapanlar dışındaki kişilere satan ya da aynı kişilere hizmet sağlayan birinci ve ikinci sınıf tüccarlara, mükellefler vergi usul kanununca fatura verme zorunluluğunda olmadıkları ürün satışları ya da hizmet ifalarının belgelendirilmesinde yeni nesil ökc kullanmak mecburidir.
Bu bilgiler kapsamında:
– 3100 sayılı Kanun mevzuatınca ödeme kaydedici cihaz kullanmak mecburiyetinde olanlar (Bakanlığın muaf tuttukları hariç)
– Veri usul kanunuca birinci ve ikinci sınıf tacir kapsamında bulunan
– Perakende mal satışı ya da hizmet ifası gerçekleştiren,
– VErgi usul kanununa göre fatura düzenleme zorunluluğuna tabi olmayan satışlara sahip nitelikte satışları olan mükellefler de yeni yeni ÖKC kullanmak zorundadır.
Detaylı bilgi: http://www.gib.gov.tr/fileadmin/mevzuatek/YNOKC_yazilar/ynokc_sorular.pdf
Yeni Nesil Ödeme Kaydedici Cihazlar Kaç Çeşittir?
Yeni nesil ÖKC’ler Basit/Bilgisayar Bağlantılı ve EFt-POS özellikli olmak üzere temel olarak iki tür yeni nesil ödeme kaydedici cihaz vardır.
Yeni Nesil ÖKC’leri Nasıl Satın Alabilirim?
Mükellefler bağlı oldukları veri dairelerinden edinecekleri izin yazısı ile birlikte tercih ettikleri yazar kasa firmasından Yazar kasa POS cihazının satın alma işlemini gerçekleştirip, ürünün faturasını temin etmelidirler.
Kullanılan Yazar Kasalar Ne Olacak?
Yeni nesil ödeme kaydedici cihaz uygulaması ile ilgili olarak yayımlanan 426 Sıra No.lu Vergi Usul Kanunu Genel Tebliğinin 4 numaralı bölümünün (d) bendinde, mükelleflerin, 3100 sayılı Katma Değer Vergisi Mükelleflerinin Ödeme Kaydedici Cihazları Kullanmaları Mecburiyeti Hakkında Kanun ve ilgili mevzuat hükümlerine tâbi mevcut ödeme kaydedici cihazlarını, 31/12/2015 tarihini geçmemek üzere malî hafızaları doluncaya kadar kullanabilecekleri, 1/1/2014 tarihinden itibaren geçerli olmak üzere, 3100 sayılı Kanuna göre Bakanlığımızca onaylanmış olan ve mükelleflerce kullanılmakta iken mali hafızası dolan ödeme kaydedici cihazlara yeni mali hafıza takılmayacak, söz konusu cihazın 60 Seri No.lu ödeme kaydedici cihaz Genel Tebliğinin 4 üncü bölümünde yapılan açıklamalar çerçevesinde hurdaya ayrılması ve bu durumdaki mükelleflerin yeni bir ödeme kaydedici cihaz (yeni nesil veya 3100 sayılı Kanuna tabi cihaz) alarak Kanuni yükümlülüklerini yerine getirmeleri gerekmektedir.
Yeni Nesil ÖKC’lerde Bilgi Fişinin Düzenlenmesi Gereken Durumlar Hangileridir?
– Fatura ile belgelendirilen satışlarında,
– Yemek fişi/yemek kartı karşılığı verdikleri mal satışı ve hizmet ifalarında,
– Mal teslimi veya hizmetin ifasından önce ön tahsilat (avans) mahiyetinde aldıkları tutarların belgelendirilmesinde,
– Otopark giriş işlemlerinde,
– Fatura tahsilatı işlemlerinde,
– GİB tarafından belirlenecek benzeri diğer işlemlerde, YN ÖKC’den bilgi fişi düzenleyerek müşterilerine vereceklerdir.
Detaylı Bilgi: http://www.gib.gov.tr/sites/default/files/fileadmin/user_upload/Yararli_Bilgiler/YNOKC_Bilgi_Fisleri.pdf
Pretty nice post. I simply stumbled upon your weblog and wanted to say that I’ve truly enjoyed browsing your weblog posts. In any case I’ll be subscribing in your feed and I hope you write once more very soon!|
Great article! We are linking to this particularly great post on our website. Keep up the great writing.|
I would like to thank you for the efforts you have put in writing this site. I am hoping to view the same high-grade content by you in the future as well. In truth, your creative writing abilities has encouraged me to get my own website now ;)|
A fascinating discussion is definitely worth comment. I do believe that you need to publish more about this subject matter, it might not be a taboo subject but usually folks don’t talk about these topics. To the next! Many thanks!!|
Hello, i think that i saw you visited my site so i came to “return the favorâ€.I am attempting to find things to improve my web site!I suppose its ok to use some of your ideas!!|
What a material of un-ambiguity and preserveness of valuable familiarity regarding unexpected feelings.|
I take pleasure in, result in I found exactly what I used to be having a look for. You’ve ended my 4 day long hunt! God Bless you man. Have a nice day. Bye|
Hey there are using WordPress for your site platform? I’m new to the blog world but I’m trying to get started and create my own. Do you require any html coding expertise to make your own blog? Any help would be really appreciated!|
Hey very nice blog!|
Hello my loved one! I want to say that this post is awesome, nice written and come with almost all vital infos. I would like to see more posts like this .|
hello!,I really like your writing very so much! share we be in contact extra about your article on AOL? I need a specialist in this area to resolve my problem. May be that is you! Taking a look ahead to peer you. |
Hey just wanted to give you a quick heads up and let you know a few of the images aren’t loading properly. I’m not sure why but I think its a linking issue. I’ve tried it in two different browsers and both show the same outcome.|
Woah! I’m really enjoying the template/theme of this website. It’s simple, yet effective. A lot of times it’s difficult to get that “perfect balance” between usability and appearance. I must say that you’ve done a awesome job with this. Also, the blog loads super quick for me on Chrome. Superb Blog!|
Hi there to every , as I am actually keen of reading this blog’s post to be updated daily. It consists of fastidious data.|
What’s up mates, good post and good arguments commented at this place, I am genuinely enjoying by these.|
We are a bunch of volunteers and opening a brand new scheme in our community. Your site provided us with helpful information to work on. You’ve done an impressive task and our entire group will be thankful to you.|
Wow, superb blog layout! How long have you been blogging for? you make blogging look easy. The overall look of your site is magnificent, as well as the content!|
Hi there just wanted to give you a quick heads up. The text in your article seem to be running off the screen in Internet explorer. I’m not sure if this is a format issue or something to do with internet browser compatibility but I thought I’d post to let you know. The design and style look great though! Hope you get the problem solved soon. Many thanks|
Very good info. Lucky me I recently found your site by accident (stumbleupon). I’ve bookmarked it for later!|
Way cool! Some extremely valid points! I appreciate you writing this article and also the rest of the website is also really good.|
What’s up, yeah this article is actually good and I have learned lot of things from it regarding blogging. thanks.|
Hi to every body, it’s my first visit of this web site; this web site carries awesome and actually fine data designed for visitors.|
This is a topic that’s close to my heart… Thank you! Exactly where are your contact details though?|
I have been surfing online more than three hours today, yet I never found any interesting article like yours. It is pretty worth enough for me. Personally, if all webmasters and bloggers made good content as you did, the net will be a lot more useful than ever before.|
Everything is very open with a precise explanation of the challenges. It was definitely informative. Your site is very useful. Many thanks for sharing!|
What’s up to every one, it’s really a nice for me to pay a quick visit this website, it consists of important Information.|
Spot on with this write-up, I actually think this web site needs far more attention. I’ll probably be back again to read through more, thanks for the info!|
Please let me know if you’re looking for a article writer for your site. You have some really great posts and I feel I would be a good asset. If you ever want to take some of the load off, I’d love to write some material for your blog in exchange for a link back to mine. Please blast me an email if interested. Cheers!|
}
My brother suggested I may like this website. He used to be totally right. This put up actually made my day. You cann’t consider just how much time I had spent for this information! Thanks!|
Truly no matter if someone doesn’t understand after that its up to other users that they will help, so here it occurs.|
Hello, i think that i saw you visited my website so i came to “return the favorâ€.I’m attempting to find things to improve my web site!I suppose its ok to use some of your ideas!!|
Wonderful blog! I found it while searching on Yahoo News. Do you have any tips on how to get listed in Yahoo News? I’ve been trying for a while but I never seem to get there! Many thanks|
Thanks for the marvelous posting! I quite enjoyed reading it, you are a great author. I will be sure to bookmark your blog and will eventually come back sometime soon. I want to encourage continue your great work, have a nice weekend!|
It’s amazing to pay a quick visit this website and reading the views of all colleagues regarding this paragraph, while I am also eager of getting know-how.|
I am sure this paragraph has touched all the internet users, its really really pleasant article on building up new webpage.|
We are a bunch of volunteers and opening a new scheme in our community. Your web site offered us with valuable info to work on. You have performed a formidable process and our entire neighborhood will be grateful to you.|
Terrific post but I was wanting to know if you could write a litte more on this subject? I’d be very thankful if you could elaborate a little bit further. Bless you!|
It’s hard to come by knowledgeable people for this subject, but you sound like you know what you’re talking about! Thanks|
Magnificent goods from you, man. I’ve understand your stuff previous to and you are just too excellent. I actually like what you have acquired here, certainly like what you are stating and the way in which you say it. You make it entertaining and you still take care of to keep it smart. I cant wait to read much more from you. This is really a great website.|
Attractive section of content. I just stumbled upon your site and in accession capital to assert that I get in fact enjoyed account your blog posts. Any way I will be subscribing to your feeds and even I achievement you access consistently fast.|
Howdy! This article couldn’t be written any better! Reading through this article reminds me of my previous roommate! He constantly kept preaching about this. I most certainly will forward this post to him. Fairly certain he will have a very good read. Many thanks for sharing!|
certainly like your web-site but you need to test the spelling on quite a few of your posts. A number of them are rife with spelling issues and I find it very troublesome to tell the reality on the other hand I’ll definitely come back again.|
What’s up i am kavin, its my first occasion to commenting anyplace, when i read this post i thought i could also make comment due to this brilliant piece of writing.|
Fantastic items from you, man. I’ve have in mind your stuff previous to and you are simply too excellent. I actually like what you have acquired here, really like what you are saying and the best way wherein you are saying it. You’re making it entertaining and you continue to take care of to stay it wise. I can not wait to read far more from you. This is actually a terrific web site.|
I constantly spent my half an hour to read this webpage’s articles or reviews every day along with a cup of coffee.|
Nice post. I used to be checking constantly this blog and I’m impressed! Very helpful info specially the last phase 🙂 I deal with such info a lot. I used to be looking for this certain info for a very long time. Thanks and best of luck. |
Pretty section of content. I just stumbled upon your weblog and in accession capital to assert that I acquire in fact enjoyed account your blog posts. Any way I’ll be subscribing to your augment and even I achievement you access consistently quickly.|
I’m really enjoying the design and layout of your website. It’s a very easy on the eyes which makes it much more pleasant for me to come here and visit more often. Did you hire out a developer to create your theme? Excellent work!|
I’m truly enjoying the design and layout of your website. It’s a very easy on the eyes which makes it much more enjoyable for me to come here and visit more often. Did you hire out a developer to create your theme? Exceptional work!|