<\/span><\/h3>\n\n\n\nT.C. Ticaret Bakanl\u0131\u011f\u0131 e-ticaret yapan i\u015fletmelerin ula\u015f\u0131labilir olmas\u0131 ve e-ticaret verilerinin sa\u011fl\u0131kl\u0131 bir \u015fekilde takip edilmesi amac\u0131yla Elektronik Ticaret Bilgi Sistemi (ETB\u0130S) uygulamas\u0131n\u0131 2017 y\u0131l\u0131nda hayata ge\u00e7irmi\u015ftir. Bu kapsamda elektronik ticaret faaliyetinde bulunan i\u015fletmelerin e-Devlet \u00fczerinden ETB\u0130S\u2019e kay\u0131t olmas\u0131 gerekir.<\/p>\n\n\n\n
Elektronik Ticaret Bilgi Sistemi ve Bildirim Y\u00fck\u00fcml\u00fcl\u00fckleri Hakk\u0131nda Tebli\u011f’in 5. maddesine g\u00f6re kendi e-ticaret sitesi veya mobil uygulamas\u0131 arac\u0131l\u0131\u011f\u0131yla sat\u0131\u015f yapan i\u015fletmelerin ETB\u0130S kayd\u0131 yapmas\u0131 gerekir. Yani e-ticaret pazar yeri \u00fczerinden sat\u0131\u015f yapanlar\u0131n ETB\u0130S\u2019e kay\u0131t ve bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur. <\/p>\n\n\n\n
ETB\u0130S\u2019e kay\u0131t s\u0131ras\u0131nda ger\u00e7ek veya t\u00fczel ki\u015fi tacirler i\u00e7in MERS\u0130S numaras\u0131 ve vergi kimlik numaras\u0131, esnaf ve sanatk\u00e2rlar i\u00e7in T.C. kimlik numaras\u0131 ve vergi kimlik numaras\u0131 sisteme girilir. E-ticaret faaliyetinin y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fc web sitesi ve varsa mobil uygulama bilgileri de sisteme eklenir. Kay\u0131ttan sonra i\u015fletmeler KEP adresi, e-ticaretin t\u00fcr\u00fc, sunulan \u00fcr\u00fcn ya da hizmetlerin kapsam\u0131, kullan\u0131lan \u00f6deme y\u00f6ntemleri ve ikinci el sat\u0131\u015f yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131 gibi bilgileri ETB\u0130S \u00fczerinden bildirir. <\/p>\n\n\n\n
<\/span>E-Fatura ve E-Ar\u015fiv Zorunluluklar\u0131<\/span><\/h3>\n\n\n\nGelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B) uygulamalar\u0131 kapsam\u0131nda e-ticaret i\u015fletmeleri i\u00e7in belirli \u015fartlar alt\u0131nda e-fatura ve e-ar\u015fiv fatura kullanma zorunlulu\u011fu bulunur. Zorunluluk kapsam\u0131nda y\u0131ll\u0131k br\u00fct sat\u0131\u015f has\u0131latlar\u0131 belirleyicidir. <\/p>\n\n\n\n
\u0130nternet \u00fczerinden mal ya da pazar yerleri arac\u0131l\u0131\u011f\u0131yla sat\u0131\u015f yapan m\u00fckellefler 2024 ve takip eden y\u0131llarda br\u00fct sat\u0131\u015f has\u0131lat\u0131 \u20ba500.000 ve \u00fczeri olanlar zorunluluk kapsam\u0131ndad\u0131r. Bu s\u0131n\u0131r\u0131 a\u015fan i\u015fletmeler, ilgili y\u0131l\u0131 takip eden y\u0131l\u0131n 7. ay\u0131n\u0131n ba\u015f\u0131na kadar hem e-fatura hem e-ar\u015fiv fatura sistemine ge\u00e7mek zorundad\u0131r. Genel sekt\u00f6rde bu s\u0131n\u0131r \u20ba3.000.000’d\u0131r.<\/p>\n\n\n\n
31 Aral\u0131k 2025 tarihli Resm\u00ee Gazete’de yay\u0131mlanan 589 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi’ne g\u00f6re;<\/p>\n\n\n\n
\n- Basit usulde vergilendirilenler i\u00e7in 1 Ocak 2025-31 Aral\u0131k 2026 tarihleri aras\u0131nda vergiler d\u00e2hil toplam tutar\u0131 \u20ba3.000\u2019s\u0131n\u0131 a\u015fmayan faturalar k\u00e2\u011f\u0131t olarak d\u00fczenlenebilir. Bu tutar\u0131 a\u015fan faturalarsa e-ar\u015fiv olarak d\u00fczenlenmek zorundad\u0131r.\u00a01 Ocak 2027 tarihinden itibaren tutar\u0131na bak\u0131lmaks\u0131z\u0131n t\u00fcm faturalar\u0131n e-ar\u015fiv olarak d\u00fczenlenmesi zorunlu olacakt\u0131r.<\/li>\n\n\n\n
- Di\u011fer m\u00fckellefler i\u00e7inse\u00a01 Ocak 2025-31 Aral\u0131k 2025 tarihleri vergiler d\u00e2hil toplam tutar\u0131 \u20ba3.000\u2019s\u0131n\u0131 a\u015fmayan faturalar k\u00e2\u011f\u0131t olarak d\u00fczenlenebilecek, a\u015fan faturalarsa e-ar\u015fiv olarak d\u00fczenlenecektir.\u00a01 Ocak 2026 tarihinden itibaren tutar\u0131na bak\u0131lmaks\u0131z\u0131n t\u00fcm faturalar e-ar\u015fiv olarak olu\u015fturulacakt\u0131r.\u00a0<\/li>\n<\/ul>\n\n\n\n
<\/span>E-Ticarette Ba\u015far\u0131 \u0130\u00e7in \u0130pu\u00e7lar\u0131<\/span><\/h2>\n\n\n\nE-ticaret giri\u015fiminizde s\u00fcrd\u00fcr\u00fclebilir ba\u015far\u0131 i\u00e7in uygulayabilece\u011finiz baz\u0131 ipu\u00e7lar\u0131 \u015f\u00f6yle say\u0131labilir:<\/p>\n\n\n\n
\n- Ni\u015f ve \u00dcr\u00fcn Se\u00e7imi:\u00a0<\/strong>Talebi y\u00fcksek, k\u00e2rl\u0131 ve rekabeti y\u00f6netilebilir \u00fcr\u00fcnleri\u00a0se\u00e7erek belli bir hedef kitleye odaklanabilirsiniz.\u00a0<\/li>\n\n\n\n
- Tedarik S\u00fcreci Y\u00f6netimi:<\/strong> G\u00fcvenilir ve s\u00fcrd\u00fcr\u00fclebilir tedarik\u00e7ilerle \u00e7al\u0131\u015fmak sat\u0131\u015flar\u0131n\u0131z\u0131n kesintisiz y\u00fcr\u00fct\u00fclmesine yard\u0131mc\u0131 olur.\u00a0<\/li>\n\n\n\n