Turkey: E-Fatura Yerine Kağıt Fatura Düzenlemenin Sonuçları

Last Updated: 8 September 2016
Article by Leon Aslan Coskun

Değerli Fortune okuyucularım, bu ayki yazımda elektronik fatura uygulaması ile ilgili görüş ve değerlendirmelerimi sizinle paylaşmak istiyorum. 2005 yılında e-beyanname ile elektronik olarak beyan sistemine geçildiğinden bu yana, özellikle mali uygulamalarda, teknolojik imkanlardan gittikçe daha fazla faydalanıldığını görmekteyiz.

Yeni Türk Ticaret Kanunu da çağdaş yaklaşımı ile bu konudaki düzenlemelerin artmasını teşvik etmiştir. E-fatura ile başlayan uygulamalar e-defter, e-tebligat, kayıtlı elektronik posta, e-arşiv ve hazır beyan sistemi ile artarak devam etmektedir. E-fatura uygulaması iki yıldan uzun bir süredir mükellefler tarafından kullanılmakta olup halen sistemdeki mükellef sayısı 50 bini aşmış durumdadır. Bu rakamın yakın bir gelecekte 100 bini aşması beklenmektedir.

Sisteme göre e-fatura uygulamasına kayıtlı olan mükellefler, kendi aralarındaki işlemlerde e-fatura düzenlemek ve almak, sisteme kayıtlı olmayanlara ise kağıt fatura düzenlemek zorundadırlar.

E-fatura düzenlemesi gereken bir mükellefin faturayı kağıt olarak düzenlemesi halinde söz konusu fatura Vergi Usul Kanunu (VUK) hükümleri açısından usulüne uygun düzenlenmiş bir fatura kabul edilecek midir? Ayrıca söz konusu fatura kurumlar veya gelir vergisi açısından gider veya maliyet olarak kabul edilip, faturada yer alan katma değer vergisi indirim konusu yapılabilecek midir?

E-fatura ile ilgili düzenlemelerin yer aldığı 421 numaralı VUK Genel Tebliği'nin 5.4 bölümünde "Elektronik fatura uygulamasına dahil olma zorunluluğu getirilen mükellefler, elektronik fatura uygulamasına kayıtlı olan diğer mükelleflere kağıt ortamında fatura düzenleyemezler; düzenlemeleri halinde kağıt ortamında düzenlenen bu faturalar hiç düzenlenmemiş sayılır" şeklinde bir ifade vardı. Böyle bir ifade söz konusu faturanın hem gider olarak kaydı hem de KDV indirimi yönünden sorun yaratmaktaydı. Ancak 448 numaralı VUK Genel Tebliği ile 421 numaralı tebliğin bu bölümü yürürlükten kaldırılmıştır. Yapılan bu değişiklikle e-fatura sistemine kayıtlı olan mükelleflerin e-fatura yerine kaâğıt fatura düzenlemeleri veya almaları halinde bu faturalar VUK hükümleri açısından geçerli sayılacaktır.

Faturanın e-fatura yerine kağıt fatura olarak düzenlenip düzenlenmeyeceği konusunda Maliye Bakanlığı'ndan 2015 yılında alınan bir görüş de konuyu hem idare hem de mükellefler açısından daha açık hale getirmiştir. Söz konusu özelgede, e-fatura düzenlenmesi gerekirken kağıt ortamında fatura düzenlenmiş olması halinde fatura içeriği malın teslimi veya hizmetin ifa edilmiş olması nedeniyle KDV açısından vergiyi doğuran olay gerçekleştiği, bu çerçevede faturada gösterilen KDV tutarının Katma Değer Vergisi Kanunu'nun 29. maddesi uyarınca indirim konusu yapılabileceği açıklanmıştır. Yine söz konusu işlemin gerçek mal teslimi veya hizmet ifasına dayanması nedeniyle yapılan harcamaların Kurumlar Vergisi ve Gelir Vergisi Kanunu yönünden gider olarak dikkate alınmasında yasal bir engel olmadığı belirtilmiştir.

Ancak gerek 421 gerekse 397 numaralı VUK Genel Tebliğ'lerinde e-fatura uygulamasına dahil olan mükelleflerin e-fatura uygulamasına kayıtlı olan diğer mükelleflere düzenleyecekleri faturaların e-fatura olarak düzenlenmemesi halinde, bu zorunluluğa uymayan mükellefler hakkında VUK'nda öngörülen cezai hükümler uygulanacaktır. Buna göre kağıt ortamında bir fatura düzenlense bile, zorunluluk kapsamındaki mükelleflerin düzenlemesi gereken asıl belge olan e-faturanın malın teslimi veya hizmetin yapıldığı tarihten itibaren yedi gün içinde düzenlenmemiş olması durumunda, düzenlenmeyen e-fatura için bu belgeyi düzenlemek ve almak zorunda olanlara VUK'nun 353'üncü maddesinin birinci bendine göre özel usulsüzlük cezasının kesilmesi gerekecektir.

Sonuç olarak e-fatura düzenlenmesi yerine kağıt fatura düzenlendiğinde, bu fatura normal fatura gibi işlem görecek olup, e-faturanın düzenlenmemesi nedeniyle kağıt faturayı düzenleyen ve alan mükelleflere 210 TL den aşağı olmamak üzere faturada yazılı olan meblağın yüzde 10'u oranında özel usulsüzlük cezası kesilebilecektir. Ancak bir takvim yılı içinde her bir belge nevine ilişkin olarak kesilecek toplam ceza miktarı 2016 yılı için 110 bin TL'yi geçemeyecektir.

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