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ELEKTRONİK İRSALİYE UYGULAMASI İLE GELEN YENİLİKLER

Temmuz 2018 Sayı 358

ÖZET

Gelir İdaresi Başkanlığı tarafından 17 Aralık 2018 tarihinde 30273 sayılı Resmi Gazete’ de yayımlanan 487 no.lu Vergi Usul Kanunu(VUK) Genel Tebliği ile elektronik irsaliye uygulaması yürürlüğe girmiştir. Mal taşınması/sevkiyatı sırasında malın yanında bulundurulması zorunlu bir belge olan sevk irsaliyesinin elektronik ortama taşınması hem mal hareketlerinin anlık olarak devlet tarafından izlenebilmesi hem de firmalar açısından süreçlerin otomatize edilmesi yönünden getiriler sağlamaktadır. Elektronik irsaliyenin kağıt sevk irsaliyeden farkları, belge formatı, işleyişinin nasıl olacağı, sistemden faydalanma şartları yazıda ele alınacaktır.

Anahtar Kelimeler: Elektronik İrsaliye, Vergi Usul Kanunu Tebliği, UBL Belge Formatı, Merkezi Platform, Matbu İrsaliye.

Jel Sınıflandırması: H83, H20, G38, O31, M48, K34.

INNOVATIONS WITH ELECTRONIC DISPATCH APLICATION

ABSTRACT

Electronic despatch advice application is entered into force with the Tax Procedure Law General Communiqué No 487, that is released in the Official Gazette No. 30273 on December 17, 2018. Despatch advice is a compulsory document of the carriage of the goods along with the goods during shipment. Transferring of this document to electronic environment will be advantageous for both government and companies interms of monitoring goods movement on time and process otomatization. In this article explained topics are differences between printed despatch advice and electronic despatch advice, document format, how the system works, condition for benefiting from the system.

Keywords: Electronic Despatch Advice, TaxProcedure Law, UBL Document Format, Central Platform, Printed Despatch Advice.

Jel Classification: H83, H20, G38, O31, M48, K34.

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