{"id":9910,"date":"2018-08-21T09:38:16","date_gmt":"2018-08-21T07:38:16","guid":{"rendered":"https:\/\/tunal-stb.de\/bir-faturada-ifa-zamaninin-belirtilmesi\/"},"modified":"2023-07-21T09:35:21","modified_gmt":"2023-07-21T07:35:21","slug":"bir-faturada-ifa-zamaninin-belirtilmesi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/bir-faturada-ifa-zamaninin-belirtilmesi\/","title":{"rendered":"Bir faturada ifa zaman\u0131n\u0131n belirtilmesi"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong>\u015eartname &#8211; \u0130fa tarihi &#8211; Fatura<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Angabe des Leistungszeitpunkts in einer Rechnung&#8221; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator style=&#8221;shadow&#8221;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Madde 14 paragraf\u0131nda. 4 UStG kanunen zorunludur,<\/h2>\n<p>D\u00fczenlenen bir faturan\u0131n hangi bilgileri i\u00e7ermesi gerekti\u011fi.16 \u00d6rne\u011fin, ard\u0131\u015f\u0131k fatura numaras\u0131 ve d\u00fczenleme tarihine ek olarak, temel teslimat\u0131n veya di\u011fer hizmetin sa\u011fland\u0131\u011f\u0131 zaman da belirtilmelidir; zaman olarak <strong>takvim ay\u0131<\/strong> yeterlidir.<br \/>\nhizmetin verildi\u011fi yer (bkz. \u00a7 31 UStDV). Fatura d\u00fczenlenmesine ili\u015fkin resmi d\u00fczenlemelere hizmet sa\u011flay\u0131c\u0131s\u0131 taraf\u0131ndan uyulmas\u0131 gerekse de, uyulmamas\u0131n\u0131n sonu\u00e7lar\u0131 hizmet al\u0131c\u0131s\u0131 i\u00e7in ortaya \u00e7\u0131kar: Eksik faturalar girdi vergisinin d\u00fc\u015f\u00fclmesine izin vermez (bkz. \u00a7 14 paragraf 1 no. 1 UStG); ancak, d\u00fczenleyen taraf\u0131ndan tamamlanabilir veya d\u00fczeltilebilir. Bir fatura al\u0131rken, girdi vergisi indirimi i\u00e7in gerekli t\u00fcm bilgilerin dahil edildi\u011finden her zaman emin olun.<\/p>\n<h2>Gelecek<\/h2>\n<p>Burada performans zaman\u0131n\u0131n belirtilmesi konusunda biraz daha c\u00f6mert bir yakla\u015f\u0131m benimsenebilir. Federal Maliye Mahkemesi (Bundesfinanzhof) asl\u0131nda if\u015fadan feragat edildi\u011fine karar vermi\u015ftir<br \/>\nm\u00fcnferit olay\u0131n ko\u015fullar\u0131na g\u00f6re, hizmetin faturan\u0131n d\u00fczenlendi\u011fi tarihin ve dolay\u0131s\u0131yla fatura tarihinin i\u00e7inde bulundu\u011fu ayda verildi\u011fi varsay\u0131labiliyorsa yap\u0131labilir. \u00d6rne\u011fin, sekt\u00f6rde al\u0131\u015f\u0131lageldi\u011fi \u00fczere faturan\u0131n her zaman hizmetin sa\u011flanmas\u0131yla ba\u011flant\u0131l\u0131 olarak d\u00fczenlenmesi halinde durum b\u00f6yledir.<\/p>\n<p>&nbsp;<\/p>\n<p><em><strong>(Bu konuda daha fazla yorum ve bilgi 08\/2018 say\u0131l\u0131 Bilgi Mektubumuzun 3. maddesinde bulunabilir).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\">[vc_masonry_media_grid grid_id=&#8221;vc_gid:1534836984589-efab6a44-7abc-5&#8243; include=&#8221;6226,6225,6224&#8243;][bsf-info-box icon=&#8221;Defaults-envelope-o&#8221; icon_size=&#8221;32&#8243; pos=&#8221;left&#8221;]\n<div class=\"aio-icon-description ult-responsive\" data-ultimate-target=\"#Info-box-wrap-1001 .aio-icon-description\" data-responsive-json-new=\"{&quot;font-size&quot;:&quot;&quot;,&quot;line-height&quot;:&quot;&quot;}\">\n<h2 class=\"widget-title\"><strong>A) Newsletter bestellen<\/strong><\/h2>\n<p>Immer gut informiert sein, verpassen Sie keine Neuigkeiten mehr! Mit unserem Newsletter-Service erhalten Sie stets aktuelle Informationen rund um unsere Kanzlei und dies bequem per E-Mail (z.B. ge\u00e4nderte \u00d6ffnungszeiten usw.). Selbstverst\u00e4ndlich k\u00f6nnen Sie sich jederzeit problemlos vom Newsletter wieder abmelden. Am Ende eines jeden Newsletters finden Sie einen entsprechenden Abmeldelink. Geben Sie dazu einfach Ihre E-Mail Adresse ein\u2026<\/p>\n<div><\/div>\n<h2 class=\"widget-title\"><strong>B) Informationsbrief abonnieren<\/strong><\/h2>\n<div class=\"textwidget\">\n<p>Bequem per E-Mail. Zur Anmeldung einfach Ihre E-Mailadresse eingeben und schon bekommen Sie die aktuellste Version unseres Informationsbriefes zugesandt.<br \/>\n<strong>Ihr Vorteil bei Registrierung: Sie erhalten diesen immer aktuell zum Anfang<\/strong> <strong>eines jeden Monats.<\/strong><\/p>\n<div><\/div>\n<h2 class=\"widget-title\"><strong>C) Blog via E-Mail abonnieren<\/strong><\/h2>\n<form id=\"subscribe-blog-blog_subscription-2\" accept-charset=\"utf-8\" action=\"#\" method=\"post\">\n<div id=\"subscribe-text\">\n<p>Geben Sie Ihre E-Mail-Adresse an, um diesen Blog zu abonnieren und Benachrichtigungen \u00fcber neue Beitr\u00e4ge via E-Mail zu erhalten.<\/p>\n<\/div>\n<\/form>\n<\/div>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"\u015eartname &#8211; \u0130fa tarihi &#8211; Fatura [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Angabe des Leistungszeitpunkts in einer Rechnung\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]Madde 14 paragraf\u0131nda. 4 UStG kanunen zorunludur, D\u00fczenlenen bir faturan\u0131n hangi bilgileri i\u00e7ermesi gerekti\u011fi.16 \u00d6rne\u011fin, ard\u0131\u015f\u0131k fatura numaras\u0131 ve d\u00fczenleme tarihine ek olarak, temel teslimat\u0131n veya di\u011fer hizmetin sa\u011fland\u0131\u011f\u0131 zaman da belirtilmelidir; zaman olarak takvim ay\u0131 yeterlidir. hizmetin verildi\u011fi...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,929,938,585],"tags":[948],"class_list":["post-9910","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-faturalar","category-girdi-vergisi-indirimi","category-katma-deger-vergisi","tag-fatura"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9910","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=9910"}],"version-history":[{"count":17,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9910\/revisions"}],"predecessor-version":[{"id":10351,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/9910\/revisions\/10351"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=9910"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=9910"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=9910"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}