{"id":9423,"date":"2018-02-12T13:28:22","date_gmt":"2018-02-12T12:28:22","guid":{"rendered":"https:\/\/tunal-stb.de\/muhasebe-kayitlarinin-saklama-suereleri-ve-imhasi\/"},"modified":"2023-07-21T09:17:11","modified_gmt":"2023-07-21T07:17:11","slug":"muhasebe-kayitlarinin-saklama-suereleri-ve-imhasi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/muhasebe-kayitlarinin-saklama-suereleri-ve-imhasi\/","title":{"rendered":"Muhasebe kay\u0131tlar\u0131n\u0131n saklama s\u00fcreleri ve imhas\u0131"},"content":{"rendered":"

Saklama s\u00fcreleri – \u0130mha – Muhasebe kay\u0131tlar\u0131 – Vergi dan\u0131\u015fmanlar\u0131 – Hagen – Holzwickede – Kamen – L\u00fcnen<\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Aufbewahrungsfristen und Vernichtung von Buchhaltungsunterlagen” alignment=”left”][\/ultimate_heading][vc_separator style=”shadow”]

Muhasebe kay\u0131tlar\u0131 i\u00e7in belirli saklama s\u00fcreleri ge\u00e7erlidir (bkz. \u00a7 147 AO). Gerekirse, bu belgeleri saklaman\u0131n gelecekteki maliyetleri i\u00e7in y\u0131ll\u0131k mali tablolarda bir kar\u015f\u0131l\u0131k ayr\u0131labilir.<\/p>\n

Yasal s\u00fcrelerin sona ermesi \u00fczerine, \u00f6zellikle a\u015fa\u011f\u0131daki belgeler 31 Aral\u0131k 2017 tarihinden sonra imha edilebilir:<\/p>\n

10 y\u0131ll\u0131k saklama s\u00fcresi:<\/strong><\/h4>\n

– Son kayd\u0131 2007<\/strong> ve \u00f6ncesinde yap\u0131lm\u0131\u015f olan defterler, yevmiyeler, hesaplar vb.
\n– 2007<\/strong> ‘de veya daha \u00f6nce haz\u0131rlanm\u0131\u015f<\/strong> y\u0131ll\u0131k mali tablolar, y\u00f6netim raporlar\u0131, a\u00e7\u0131l\u0131\u015f bilan\u00e7olar\u0131 ve envanterler ve bunlar\u0131n anla\u015f\u0131lmas\u0131 i\u00e7in gerekli belgeler
\n– Muhasebe belgeleri (\u00f6rne\u011fin: 2007<\/strong> y\u0131l\u0131na ait faturalar, bildirimler, \u00f6deme emirleri, banka ekstreleri, maa\u015f bordrolar\u0131, seyahat masraf raporlar\u0131, a\u011f\u0131rlama makbuzlar\u0131).<\/p>\n

6 y\u0131ll\u0131k saklama s\u00fcresi:<\/strong><\/h4>\n

– Bordro hesaplar\u0131<\/strong> ve 2011<\/strong> veya daha \u00f6nceki y\u0131llara ait giri\u015fleri i\u00e7eren bordro hesab\u0131na ili\u015fkin belgeler (sertifikalar)
\n– Di\u011fer<\/strong> belgeler (\u00f6rne\u011fin: ihracat veya ithalat belgeleri, sipari\u015f defterleri, irsaliyeler, s\u00fcresi dolmu\u015f kredi s\u00f6zle\u015fmeleri, sigorta poli\u00e7eleri) ve 2011<\/strong> veya daha \u00f6nceki y\u0131llara ait i\u015f mektuplar\u0131.<\/p>\n

Kay\u0131t tutma y\u00fck\u00fcml\u00fcl\u00fcklerinin anla\u015f\u0131lmas\u0131<\/strong> ve do\u011frulanmas\u0131yla<\/strong> ilgili t\u00fcm<\/strong> belgeler saklanmal\u0131d\u0131r; bu hem ka\u011f\u0131t formundaki<\/strong> belgeler hem de d\u00fczenleyici gerekliliklerin ve bunlara uygunlu\u011fun uyguland\u0131\u011f\u0131n\u0131 g\u00f6steren veri<\/strong>, veri setleri ve elektronik<\/strong> belgeler formundaki t\u00fcm belgeler i\u00e7in ge\u00e7erlidir. Gelen elektronik faturalar, ticari ve i\u015f mektuplar\u0131 veya di\u011fer \u00f6nemli belgeler, al\u0131nd\u0131klar\u0131 formatta (\u00f6rne\u011fin, PDF veya resim format\u0131nda) de\u011fi\u015ftirilmeden<\/strong> saklanmal\u0131d\u0131r. Saklama s\u00fcresi sona ermeden \u00f6nce silinmemelidirler.<\/p>\n

Ba\u015fka bir formata d\u00f6n\u00fc\u015ft\u00fcrme<\/strong> i\u015flemine yaln\u0131zca makinenin de\u011ferlendirilebilirli\u011fi (vergi makamlar\u0131 taraf\u0131ndan) k\u0131s\u0131tlanmad\u0131\u011f\u0131 ve i\u00e7erikte herhangi bir de\u011fi\u015fiklik yap\u0131lmad\u0131\u011f\u0131 takdirde izin verilir. Ayn\u0131 durum, giden faturalar gibi kendi olu\u015fturdu\u011funuz belgeler i\u00e7in de ge\u00e7erlidir.<\/p>\n

Ka\u011f\u0131t belgelerin elektronik belgelere d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi (“taranmas\u0131”)<\/strong> halinde, \u00f6zellikle i\u00e7eri\u011fin asl\u0131na uygun, okunakl\u0131 ve eksiksiz olmas\u0131n\u0131 sa\u011flayan prosed\u00fcr belgelenmelidir.<\/p>\n

Saklama s\u00fcreleri, vergi ve sosyal g\u00fcvenlik ama\u00e7lar\u0131yla ilgili \u015firketin EDP<\/strong> (mali, varl\u0131k ve bordro muhasebesi) verileri i\u00e7in de ge\u00e7erlidir. Saklama s\u00fcresi boyunca eri\u015fim<\/strong>…. adresinden sa\u011flanmal\u0131d\u0131r.<\/p>\n

 <\/p>\n

(Bu konudaki yorumlar da dahil olmak \u00fczere daha fazlas\u0131n\u0131 (madde 8) bilgilendirme mektubumuzda okuyabilirsiniz).<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

[vc_masonry_media_grid grid_id=”vc_gid:1521628541770-8b591df2-19f4-7″ include=”5553,5552,5551,5550,5549,5548″]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Saklama s\u00fcreleri – \u0130mha – Muhasebe kay\u0131tlar\u0131 – Vergi dan\u0131\u015fmanlar\u0131 – Hagen – Holzwickede – Kamen – L\u00fcnen [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Aufbewahrungsfristen und Vernichtung von Buchhaltungsunterlagen\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]Muhasebe kay\u0131tlar\u0131 i\u00e7in belirli saklama s\u00fcreleri ge\u00e7erlidir (bkz. \u00a7 147 AO). Gerekirse, bu belgeleri saklaman\u0131n gelecekteki maliyetleri i\u00e7in y\u0131ll\u0131k mali tablolarda bir kar\u015f\u0131l\u0131k ayr\u0131labilir. Yasal s\u00fcrelerin sona ermesi...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,599,596],"tags":[610,612,608,606,603,614,616],"class_list":["post-9423","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-muhasebe-kayitlari","category-saklama-gereklilikleri","tag-belge-goenderme","tag-bordro-hesaplari","tag-muhasebe-kayitlari","tag-saklama-suereleri","tag-saklama-sueresi","tag-vergi-belgesi","tag-yikim"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9423","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/comments?post=9423"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9423\/revisions"}],"predecessor-version":[{"id":9442,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9423\/revisions\/9442"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9423"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9423"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}