{"id":14160,"date":"2023-10-16T22:32:50","date_gmt":"2023-10-16T19:32:50","guid":{"rendered":"https:\/\/citil.av.tr\/?p=14160"},"modified":"2023-10-16T22:36:23","modified_gmt":"2023-10-16T19:36:23","slug":"sarj-hizmeti-yonetmeligi-nedir","status":"publish","type":"post","link":"https:\/\/citil.av.tr\/en\/sarj-hizmeti-yonetmeligi-nedir\/","title":{"rendered":"\u015earj Hizmeti Y\u00f6netmeli\u011fi Nedir?"},"content":{"rendered":"<p>Elektrikli ara\u00e7lara elektrik enerjisi temininin sa\u011fland\u0131\u011f\u0131 \u015farj \u00fcnitesi ve istasyonlar\u0131n\u0131n kurulmas\u0131, \u015farj a\u011f\u0131 ve \u015farj a\u011f\u0131na ba\u011fl\u0131 \u015farj istasyonlar\u0131n\u0131n i\u015fletilmesi ile \u015farj hizmetinin sunulmas\u0131na ili\u015fkin usul ve <em>esaslar \u015earj Hizmeti Y\u00f6netmeli\u011fi\u2019nde<\/em> d\u00fczenlenmi\u015f olup,\u00a0 bu yaz\u0131da <em>07.10.2023<\/em> tarihinde <em>Resmi Gazetede<\/em> yay\u0131nlanan <em>Vergi Usul Tebli\u011fi<\/em> ve <em>\u015farj hizmeti<\/em> hakk\u0131ndaki yeni geli\u015fmeler anlat\u0131lacakt\u0131r.<\/p>\n<p><strong>\u015earj Hizmeti Y\u00f6netmeli\u011fi<\/strong><\/p>\n<p><em>02.04.2022\u2019de<\/em> y\u00fcr\u00fcrl\u00fc\u011fe giren i\u015fbu y\u00f6netmelik; elektrikli ara\u00e7lara yol yard\u0131m\u0131 amac\u0131yla elektrik enerjisi temin eden mobil \u015farj \u00fcniteleri hari\u00e7 olmak \u00fczere, \u015farj \u00fcnitesi ve \u015farj istasyonlar\u0131n\u0131n kurulmas\u0131 ve i\u015fletilmesi, \u015farj a\u011f\u0131n\u0131n olu\u015fturulmas\u0131, \u015farj a\u011f\u0131 i\u015fletmecilerinin lisansland\u0131r\u0131lmas\u0131 ve faaliyetlerinin d\u00fczenlenmesi, \u015farj a\u011f\u0131 i\u015fletmecileri ve \u015farj istasyonu i\u015fletmecileri ile kullan\u0131c\u0131lar\u0131n hak ve y\u00fck\u00fcml\u00fcl\u00fckleri, serbest eri\u015fim platformunun kurulmas\u0131 ve i\u015fletilmesine ili\u015fkin usul ve esaslar\u0131 kapsar.<\/p>\n<p>\u00dclkemizde son y\u0131llarda elektrikli ara\u00e7 kullan\u0131m\u0131n\u0131n gerek \u00e7evreci nedenlerden gerek daha ekonomik bir yak\u0131t se\u00e7ene\u011fine sahip olmas\u0131ndan dolay\u0131 artt\u0131\u011f\u0131 g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda bu arac\u0131n t\u00fcketti\u011fi elektrik i\u00e7in gerekli \u015farj\u0131 temin edebilecekleri bir istasyon veya i\u015fletme say\u0131s\u0131 da ayn\u0131 oranda artmaktad\u0131r. Bu noktada y\u00f6netmeli\u011fin \u00f6nemi a\u00e7\u0131kt\u0131r. Y\u00f6netmeli\u011fe g\u00f6re \u00e7evreci ve s\u00fcrd\u00fcr\u00fclebilir olan bu elektrikli ara\u00e7lar\u0131n <em>\u015farj istasyonu sa\u011flay\u0131c\u0131s\u0131<\/em> olabilmek veya <em>\u015farj <\/em>a\u011f\u0131 olu\u015fturmak i\u00e7in belli birka\u00e7 ko\u015fulu \u015fart ko\u015fmaktad\u0131r. Zira bir \u015farj a\u011f\u0131 i\u015fletmecisinin y\u00f6netmelik\u00e7e ko\u015fullara haiz bir Sertifikaya, yani EPDK\u2019dan al\u0131nacak bir lisansa ihtiyac\u0131 do\u011facakt\u0131r. Ayn\u0131 zamanda \u015earj a\u011f\u0131 i\u015fletmecisinin, lisans\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren 6 ay i\u00e7inde en az 50 adet \u015farj \u00fcnitesi ve en az 5 farkl\u0131 il\u00e7ede \u015farj istasyonu olu\u015fturmas\u0131 ve Lisans ba\u015fvurusu yapacak t\u00fczel ki\u015finin, TTK h\u00fck\u00fcmlerine g\u00f6re anonim \u015firket veya limited \u015firket olarak kurulmas\u0131 gibi d\u00fczenlemeler i\u015fbu Y\u00f6netmeliktedir.<\/p>\n<p><strong>Vergi Usul Kanunu 551 S\u0131ra No\u2019lu Genel Tebli\u011fi <\/strong><\/p>\n<p>Bu tebli\u011f yukar\u0131da bahsetti\u011fimiz elektrikli ara\u00e7lara \u015farj temini ile ayn\u0131 kapsam\u0131 ta\u015f\u0131y\u0131p, bu hususlarda yeni d\u00fczenlemeler i\u00e7erir. Bu tebli\u011f, genel hatlar\u0131yla bu \u015farj hizmetlerine ili\u015fkin faturalar\u0131n d\u00fczenlenme s\u00fcrelerini ve bu faturalar\u0131n i\u00e7eri\u011finde yer alan bilgilerin anl\u0131k ve s\u00fcrekli olarak Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bildirilmesi gerekti\u011fine dair d\u00fczenlemeler i\u00e7ermektedir.<\/p>\n<p><strong>Faturan\u0131n D\u00fczenlenme S\u00fcresi<\/strong><\/p>\n<p>Bu hususta vergi usul kanunu yetkisi \u00e7er\u00e7evesince elektrikli ara\u00e7lara sunulan bu \u015farj hizmetinin faturaland\u0131r\u0131lmas\u0131n\u0131n teslim an\u0131nda d\u00fczenlenmesi \u00f6n g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Ayr\u0131ca tebli\u011fde a\u00e7\u0131klanan; \u015earj hizmeti verilecek ki\u015filerle <em>asgari alt\u0131 ayl\u0131k s\u00f6zle\u015fme d\u00fczenlenmesi<\/em>, Verilen her bir \u015farj hizmetine ili\u015fkin bilgileri i\u00e7erecek \u015fekilde <em>bir icmal haz\u0131rlanmas\u0131<\/em> ve <em>bu icmallerin d\u00fczenlenecek faturaya eklenmesi<\/em> ve son olarak <em>verilen \u015farj hizmetine ili\u015fkin bilgilerin anl\u0131k olarak Ba\u015fkanl\u0131k ile payla\u015f\u0131lmas\u0131 <\/em>\u015fartlar\u0131n\u0131n sa\u011flanmas\u0131 halinde yedi g\u00fcnde bir olacak \u015fekilde de fatura d\u00fczenlenebilecektir.<\/p>\n<p><strong>\u00a0<\/strong><strong>S\u00fcrekli Bilgi Verme Zorunlulu\u011fu <\/strong><\/p>\n<p>S\u00fcrekli bilgi zorunlulu\u011fu as\u0131l olarak \u015farj hizmetlerine ili\u015fkin bilgiler ile bu hizmet kar\u015f\u0131l\u0131\u011f\u0131nda d\u00fczenlenen faturada yer alan bilgilerin anl\u0131k olarak Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bildirimde bulunulmas\u0131n\u0131 ifade eder. Bu durumda s\u00fcrekli bilgi verme zorunlulu\u011fu kapsam\u0131 i\u00e7inde bulunan y\u00fck\u00fcml\u00fcler; \u015farj a\u011f\u0131 i\u015fletmecileridir. Bu bildirimin elektronik ortamda ve Ba\u015fkanl\u0131\u011f\u0131n teknoloji sistemlerine yap\u0131lmas\u0131 gerekti\u011fi d\u00fczenlenmi\u015ftir.<\/p>\n<p>Ayr\u0131ca bu tebli\u011f ile Ba\u015fkanl\u0131\u011fa teknik k\u0131lavuzlarla iletilecek bilgilerin format ve standard\u0131n\u0131 belirleme konusunda yetki verilmi\u015ftir. Pek tabii bu y\u00fck\u00fcml\u00fclerin sorumlulu\u011fu da d\u00fczenlenmi\u015ftir.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>B\u00f6ylece elektrikli ara\u00e7lar\u0131n <em>\u015farj oldu\u011fu istasyon veya \u015farj a\u011flar\u0131n\u0131n<\/em> i\u015fletmecilerinin, tebli\u011fde belirtilmi\u015f fatura d\u00fczenleme s\u00fcresine ili\u015fkin <em>4. maddesinin, 02.01.2024<\/em> tarihinden itibaren ger\u00e7ekle\u015ftirilen teslim ve hizmetlere uygulanmak \u00fczere yay\u0131m\u0131 tarihinde ve di\u011fer hallerde yay\u0131m\u0131 tarihinden itibaren i\u015fbu tebli\u011fin d\u00fczenlenmi\u015f bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne tabi oldu\u011fu anla\u015f\u0131lmaktad\u0131r. Bu kapsamda yap\u0131lacak ilk bildirim de tebli\u011fin 5. Maddesinde belirtilen teknik k\u0131lavuzla yani G\u0130B teknoloji sistemleri ve belirtilen format ile \u00a0ynokc.gib.gov.tr adresinde yay\u0131mlanacak duyuruda belirtilen tarihte yap\u0131lmal\u0131d\u0131r.<\/p>\n<p><strong>Bahar DANI\u015e<\/strong><\/p>\n<p><strong>KAYNAK\u00c7A:<\/strong><\/p>\n<p><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2023\/10\/20231007-8.htm\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2023\/10\/20231007-8.htm<\/a><\/p>\n<p><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2022\/04\/20220402-2.htm\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2022\/04\/20220402-2.htm<\/a><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Elektrikli ara\u00e7lara elektrik enerjisi temininin sa\u011fland\u0131\u011f\u0131 \u015farj \u00fcnitesi ve istasyonlar\u0131n\u0131n kurulmas\u0131, \u015farj a\u011f\u0131 ve \u015farj a\u011f\u0131na ba\u011fl\u0131 \u015farj istasyonlar\u0131n\u0131n i\u015fletilmesi ile \u015farj hizmetinin sunulmas\u0131na ili\u015fkin usul ve esaslar \u015earj Hizmeti Y\u00f6netmeli\u011fi\u2019nde d\u00fczenlenmi\u015f olup,\u00a0 bu yaz\u0131da 07.10.2023 tarihinde Resmi Gazetede yay\u0131nlanan Vergi Usul Tebli\u011fi ve \u015farj hizmeti hakk\u0131ndaki yeni geli\u015fmeler anlat\u0131lacakt\u0131r. \u015earj Hizmeti Y\u00f6netmeli\u011fi 02.04.2022\u2019de y\u00fcr\u00fcrl\u00fc\u011fe&#8230;<\/p>","protected":false},"author":1,"featured_media":14163,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[95],"tags":[823,73,825,824],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u015earj Hizmeti Y\u00f6netmeli\u011fi Nedir? 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