{"id":1966,"date":"2026-10-14T09:00:00","date_gmt":"2026-10-14T06:00:00","guid":{"rendered":"https:\/\/ahmetgokhanmutlu.av.tr\/?p=1966"},"modified":"2026-10-10T20:21:33","modified_gmt":"2026-10-10T17:21:33","slug":"sahte-fatura-cezasi","status":"publish","type":"post","link":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/2026\/10\/14\/sahte-fatura-cezasi\/","title":{"rendered":"Sahte Fatura D\u00fczenleme ve Kullanma Su\u00e7u (VUK 359): Ceza, Yan\u0131lt\u0131c\u0131 Belge ve \u0130ndirim"},"content":{"rendered":"<p><!-- HK-YENI 2026-10-10 kaynak:q07 --><\/p>\n<div class=\"hk-guncel\"><span class=\"hk-guncel__etiket\">Mevzuat kontrol\u00fc<\/span> <time datetime=\"2026-10-10\">10 Ekim 2026<\/time><span class=\"hk-guncel__ayrac\">\u00b7<\/span><span>Kaynak: Resm\u00ee Gazete ve mevzuat.gov.tr<\/span><span class=\"hk-guncel__ayrac\">\u00b7<\/span><span>Yazar: <a href=\"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/ankara-agir-ceza-avukati-avukat-ahmet-gokhan-mutlu\/\">Av. Ahmet G\u00f6khan Mutlu<\/a><\/span><\/div>\n<p>Sahte fatura, ger\u00e7ekte hi\u00e7bir mal veya hizmet i\u015flemi olmad\u0131\u011f\u0131 h\u00e2lde varm\u0131\u015f gibi d\u00fczenlenen faturad\u0131r. Vergi Usul Kanunu (VUK) m.359\/b, bu belgeyi d\u00fczenleyeni de kullanan\u0131 da \u00fc\u00e7 y\u0131ldan sekiz y\u0131la kadar hapisle cezaland\u0131r\u0131r. Ger\u00e7ek bir i\u015flemi miktar veya mahiyet bak\u0131m\u0131ndan ger\u00e7e\u011fe ayk\u0131r\u0131 g\u00f6steren fatura ise \u201cmuhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge\u201d say\u0131l\u0131r ve on sekiz aydan be\u015f y\u0131la kadar hapis gerektirir.<\/p>\n<p>Bu yaz\u0131, bir vergi incelemesi sonunda hakk\u0131nda vergi su\u00e7u raporu d\u00fczenlenen m\u00fckellef, \u015firket y\u00f6neticisi veya muhasebeci i\u00e7in haz\u0131rland\u0131. Sahte belge ile yan\u0131lt\u0131c\u0131 belge ayr\u0131m\u0131n\u0131, vuk 359 kapsam\u0131ndaki ceza aral\u0131klar\u0131n\u0131, \u00f6demeyle ceza indirimini, izaha davet ve pi\u015fmanl\u0131k imk\u00e2nlar\u0131n\u0131 ve soru\u015fturman\u0131n hangi belgeye dayanarak ba\u015flad\u0131\u011f\u0131n\u0131 s\u0131ras\u0131yla anlat\u0131yoruz.<\/p>\n<div class=\"hk-ozet\">\n<p class=\"hk-ozet__baslik\">K\u0131saca<\/p>\n<ul>\n<li>Sahte fatura d\u00fczenlemek veya kullanmak: 3 \u2013 8 y\u0131l hapis (VUK 359\/b). Muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 fatura: 18 ay \u2013 5 y\u0131l hapis (VUK 359\/a-2).<\/li>\n<li>Ceza davas\u0131 i\u00e7in vergi m\u00fcfetti\u015finin raporu ve rapor de\u011ferlendirme komisyonunun m\u00fctalaas\u0131 gerekir; kamu davas\u0131n\u0131n a\u00e7\u0131lmas\u0131 bu bildirime ba\u011fl\u0131d\u0131r (VUK 367).<\/li>\n<li>Ziyaa u\u011frat\u0131lan vergi, gecikme faizi, gecikme zamm\u0131 ve cezalar\u0131n yar\u0131s\u0131 soru\u015fturma evresinde \u00f6denirse hapis cezas\u0131 yar\u0131, kovu\u015fturmada h\u00fck\u00fcm verilinceye kadar \u00f6denirse \u00fc\u00e7te bir oran\u0131nda indirilir.<\/li>\n<li>Ka\u00e7\u0131r\u0131lmamas\u0131 gereken s\u00fcre: \u00f6demeyle indirim h\u00fck\u00fcm verilinceye kadar m\u00fcmk\u00fcnd\u00fcr; soru\u015fturma evresinde yap\u0131lan \u00f6deme daha y\u00fcksek indirim sa\u011flar.<\/li>\n<li>Hapis cezas\u0131, 359 fiilleriyle verginin ziyaa u\u011frat\u0131lmas\u0131 h\u00e2linde \u00fc\u00e7 kat uygulanan vergi ziya\u0131 cezas\u0131n\u0131n ayr\u0131ca kesilmesine engel de\u011fildir (VUK 344, 359).<\/li>\n<\/ul>\n<\/div>\n<h2>Sahte Fatura Nedir? Sahte ve Yan\u0131lt\u0131c\u0131 Belge Ayr\u0131m\u0131<\/h2>\n<p>Kanunun 359. maddesi iki t\u00fcr ger\u00e7e\u011fe ayk\u0131r\u0131 belgeyi ayr\u0131 ayr\u0131 tan\u0131mlar. Kanuna g\u00f6re ger\u00e7ek bir muamele veya durum olmad\u0131\u011f\u0131 h\u00e2lde bunlar varm\u0131\u015f gibi d\u00fczenlenen belge sahte belgedir. Ger\u00e7ek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibar\u0131yla ger\u00e7e\u011fe ayk\u0131r\u0131 \u015fekilde yans\u0131tan belge ise muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belgedir. Ayr\u0131m, cezan\u0131n alt s\u0131n\u0131r\u0131n\u0131 on sekiz aydan \u00fc\u00e7 y\u0131la \u00e7\u0131kard\u0131\u011f\u0131 i\u00e7in dosyan\u0131n en \u00f6nemli sorusudur.<\/p>\n<div class=\"hk-tablo\">\n<table>\n<thead>\n<tr>\n<th>Konu<\/th>\n<th>Sahte belge (359\/b)<\/th>\n<th>Yan\u0131lt\u0131c\u0131 belge (359\/a-2)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Altta yatan i\u015flem<\/td>\n<td>Hi\u00e7 yok<\/td>\n<td>Var, ama miktar veya mahiyet ger\u00e7e\u011fe ayk\u0131r\u0131<\/td>\n<\/tr>\n<tr>\n<td>Varsay\u0131msal \u00f6rnek<\/td>\n<td>Hi\u00e7 mal al\u0131nmad\u0131\u011f\u0131 h\u00e2lde 500 ton demir al\u0131nm\u0131\u015f gibi fatura<\/td>\n<td>100 ton al\u0131n\u0131p 150 ton g\u00f6sterilmesi; hizmetin cinsinin farkl\u0131 yaz\u0131lmas\u0131<\/td>\n<\/tr>\n<tr>\n<td>Hapis cezas\u0131<\/td>\n<td>3 \u2013 8 y\u0131l<\/td>\n<td>18 ay \u2013 5 y\u0131l<\/td>\n<\/tr>\n<tr>\n<td>Dava zamana\u015f\u0131m\u0131<\/td>\n<td>15 y\u0131l (TCK 66\/1-d)<\/td>\n<td>8 y\u0131l (TCK 66\/1-e)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Faturada bulunmas\u0131 gereken asgari bilgiler VUK 230\u2019da say\u0131l\u0131r: d\u00fczenleme tarihi, seri ve s\u0131ra numaras\u0131, d\u00fczenleyenin ve m\u00fc\u015fterinin kimlik ve vergi bilgileri, mal\u0131n veya i\u015fin nev\u2019i, miktar\u0131, fiyat\u0131 ve tutar\u0131; sat\u0131lan mallar i\u00e7in teslim tarihi ve irsaliye numaras\u0131. Bu bilgilerin ger\u00e7ekle kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131, sahte fatura incelemesinin temelini olu\u015fturur.<\/p>\n<p>Vergi kanunundaki bu su\u00e7, TCK\u2019daki genel sahtecilik su\u00e7lar\u0131ndan ayr\u0131d\u0131r. Fatura bir \u00f6zel belge olsa da vergi kanunlar\u0131na g\u00f6re d\u00fczenlenen ve saklanmas\u0131 zorunlu belgelerde vergi kanunundaki \u00f6zel h\u00fck\u00fcm uygulan\u0131r. Genel \u00e7er\u00e7eve i\u00e7in <a href=\"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/2026\/09\/29\/ozel-belgede-sahtecilik-tck-207\/\">\u00f6zel belgede sahtecilik yaz\u0131m\u0131za<\/a> ve <a href=\"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/2023\/09\/25\/resmi-belgede-sahtecilik-sucu-ve-cezasi\/\">resmi belgede sahtecilik rehberimize<\/a> bakabilirsiniz. VUK\u2019taki ba\u015fl\u0131\u011f\u0131n \u201cka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131\u201d olmas\u0131 da kafa kar\u0131\u015ft\u0131r\u0131r; bunlar <a href=\"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/2021\/08\/24\/kacakcilik-suclari\/\">5607 say\u0131l\u0131 Kanundaki ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131ndan<\/a> farkl\u0131d\u0131r.<\/p>\n<figure class=\"hk-gorsel\"><img src=\"https:\/\/ahmetgokhanmutlu.av.tr\/wp-content\/uploads\/2026\/10\/sahte-fatura-duzenleme-vuk-359-1.webp\" alt=\"Sahte fatura ile muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 fatura aras\u0131ndaki fark\u0131, cezay\u0131 ve zamana\u015f\u0131m\u0131n\u0131 g\u00f6steren tablo\" width=\"1200\" height=\"586\" loading=\"lazy\" decoding=\"async\" \/><figcaption>Sahte ve Yan\u0131lt\u0131c\u0131 Fatura Fark\u0131<\/figcaption><\/figure>\n<h2>Sahte Fatura D\u00fczenleme ve Kullanma Cezas\u0131 Ne Kadar?<\/h2>\n<p>Kanun yaln\u0131zca sahte fatura d\u00fczenleyeni de\u011fil, bilerek kullanan\u0131 da ayn\u0131 ceza aral\u0131\u011f\u0131yla cezaland\u0131r\u0131r. D\u00fczenleyen genellikle belge sat\u0131\u015f\u0131ndan menfaat sa\u011flar; kullanan ise belgeyi gider veya indirim olarak kaydederek \u00f6demesi gereken vergiyi azalt\u0131r. A\u015fa\u011f\u0131daki tablo maddedeki temel su\u00e7 tiplerini \u00f6zetler.<\/p>\n<div class=\"hk-tablo\">\n<table>\n<thead>\n<tr>\n<th>Fiil<\/th>\n<th>Hapis cezas\u0131<\/th>\n<th>Dayanak<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Defter ve kay\u0131tlarda hesap hilesi, ger\u00e7ek d\u0131\u015f\u0131 ki\u015filer ad\u0131na hesap a\u00e7ma<\/td>\n<td>18 ay \u2013 5 y\u0131l<\/td>\n<td>VUK 359\/a-1<\/td>\n<\/tr>\n<tr>\n<td>Defter, kay\u0131t ve belgeleri tahrif etme veya gizleme; yan\u0131lt\u0131c\u0131 belge d\u00fczenleme veya kullanma<\/td>\n<td>18 ay \u2013 5 y\u0131l<\/td>\n<td>VUK 359\/a-2<\/td>\n<\/tr>\n<tr>\n<td>Belgeleri yok etme; sahte belge d\u00fczenleme veya kullanma<\/td>\n<td>3 \u2013 8 y\u0131l<\/td>\n<td>VUK 359\/b<\/td>\n<\/tr>\n<tr>\n<td>Bakanl\u0131kla anla\u015fmas\u0131 olmadan belge basma veya bilerek kullanma<\/td>\n<td>2 \u2013 8 y\u0131l<\/td>\n<td>VUK 359\/c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Ceza hukukunun yan\u0131 s\u0131ra vergi hukukunun yapt\u0131r\u0131m\u0131 da i\u015fler. VUK 344\u2019e g\u00f6re vergi ziya\u0131na 359\u2019daki fiillerle sebebiyet verilmesi h\u00e2linde vergi ziya\u0131 cezas\u0131 ziyaa u\u011frat\u0131lan verginin \u00fc\u00e7 kat\u0131 olarak uygulan\u0131r; bu fiillere i\u015ftirak edenlere ise bir kat uygulan\u0131r. Maddenin son f\u0131kras\u0131 ve VUK 367, hapis cezas\u0131n\u0131n bu idari cezan\u0131n ayr\u0131ca kesilmesine engel olmad\u0131\u011f\u0131n\u0131 a\u00e7\u0131k\u00e7a s\u00f6yler.<\/p>\n<p>Su\u00e7un birden fazla takvim y\u0131l\u0131nda veya vergilendirme d\u00f6neminde ayn\u0131 su\u00e7 i\u015fleme karar\u0131yla i\u015flenmesi h\u00e2linde TCK 43\u2019teki zincirleme su\u00e7 h\u00fckm\u00fc uygulan\u0131r; bu durumda tek ceza verilir, ancak ceza d\u00f6rtte birinden d\u00f6rtte \u00fc\u00e7\u00fcne kadar art\u0131r\u0131l\u0131r. Su\u00e7a i\u015ftirak eden ve bu su\u00e7tan menfaati bulunmayan ki\u015filer i\u00e7in ise VUK 360, verilecek cezan\u0131n yar\u0131s\u0131n\u0131n indirilece\u011fini d\u00fczenler.<\/p>\n<h2>Sahte Fatura Su\u00e7unda 2022 ve 2024 De\u011fi\u015fiklikleri<\/h2>\n<div class=\"hk-not hk-not--uyari\">\n<p><strong>7394 say\u0131l\u0131 Kanun (y\u00fcr\u00fcrl\u00fck 15\/4\/2022):<\/strong> VUK 359\/a\u2019daki \u00fcst s\u0131n\u0131r \u00fc\u00e7 y\u0131ldan be\u015f y\u0131la, 359\/b ve 359\/c\u2019deki \u00fcst s\u0131n\u0131r be\u015f y\u0131ldan sekiz y\u0131la \u00e7\u0131kar\u0131ld\u0131. Ayn\u0131 Kanunla \u00f6demeye ba\u011fl\u0131 ceza indirimi ve birden fazla d\u00f6nemde zincirleme su\u00e7 h\u00fckm\u00fc maddeye eklendi. 15\/4\/2022\u2019den \u00f6nce i\u015flenen fiillerde eski ve yeni h\u00fck\u00fcmler kar\u015f\u0131la\u015ft\u0131r\u0131larak lehe kanun (TCK m.7) belirlenmelidir.<\/p>\n<\/div>\n<p>Plan a\u015famas\u0131nda s\u0131k\u00e7a sorulan 28\/7\/2024 tarihli 7524 say\u0131l\u0131 Kanunun 359. maddenin metnini de\u011fi\u015ftirmedi\u011fini konsolide metinden kontrol ettik. 7524 (y\u00fcr\u00fcrl\u00fck 2\/8\/2024) vergi ziya\u0131 cezas\u0131na ili\u015fkin VUK 344\u2019e bir f\u0131kra ekledi: m\u00fckellefiyet tesis ettirilmesi gerekti\u011fi h\u00e2lde vergi dairesinin bilgisi d\u0131\u015f\u0131nda faaliyette bulunarak vergi ziya\u0131na sebebiyet verilirse ceza y\u00fczde elli art\u0131r\u0131larak uygulan\u0131r. Ayn\u0131 Kanun VUK 376\u2019daki indirim ile tarhiyat sonras\u0131 uzla\u015fmaya ili\u015fkin h\u00fck\u00fcmlerde de de\u011fi\u015fiklik yapt\u0131; bu de\u011fi\u015fiklikler hapis cezas\u0131n\u0131n miktar\u0131n\u0131 etkilemez.<\/p>\n<figure class=\"hk-gorsel\"><img src=\"https:\/\/ahmetgokhanmutlu.av.tr\/wp-content\/uploads\/2026\/10\/sahte-fatura-duzenleme-vuk-359-2.webp\" alt=\"Sahte belge iddias\u0131nda vergi incelemesinden ceza davas\u0131na kadar izlenen ad\u0131mlar\u0131 g\u00f6steren \u015fema\" width=\"1200\" height=\"764\" loading=\"lazy\" decoding=\"async\" \/><figcaption>Vergi \u0130ncelemesinden Davaya<\/figcaption><\/figure>\n<div class=\"hk-not hk-not--bilgi\">\n<p><strong>S\u00fcre i\u015fliyor olabilir:<\/strong> Ceza dosyalar\u0131nda itiraz, \u015fik\u00e2yet ve kanun yolu s\u00fcreleri k\u0131sad\u0131r. Somut dosyan\u0131z\u0131 de\u011ferlendirmek i\u00e7in <a href=\"tel:+905327145045\">0 532 714 50 45<\/a> numaras\u0131ndan veya <a href=\"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/ankara-agir-ceza-avukati-iletisim\/\">ileti\u015fim sayfas\u0131ndan<\/a> ula\u015fabilirsiniz.<\/p>\n<\/div>\n<h2>Vergi Su\u00e7u Raporu ve Soru\u015fturma S\u00fcreci Nas\u0131l \u0130\u015fler?<\/h2>\n<p>Sahte fatura soru\u015fturmas\u0131 kural olarak bir vergi incelemesiyle ba\u015flar. VUK 367\u2019ye g\u00f6re inceleme s\u0131ras\u0131nda 359\u2019daki su\u00e7lar\u0131n i\u015flendi\u011fini tespit eden vergi m\u00fcfetti\u015fleri, rapor de\u011ferlendirme komisyonunun m\u00fctalaas\u0131yla durumu do\u011frudan Cumhuriyet ba\u015fsavc\u0131l\u0131\u011f\u0131na bildirmek zorundad\u0131r. Ba\u015fsavc\u0131l\u0131k su\u00e7u ba\u015fka yoldan \u00f6\u011frenirse hemen ilgili vergi dairesini haberdar ederek inceleme yap\u0131lmas\u0131n\u0131 ister.<\/p>\n<p>Kanunun en \u00f6nemli usul kural\u0131, kamu davas\u0131n\u0131n a\u00e7\u0131lmas\u0131n\u0131n inceleme sonucunun Cumhuriyet ba\u015fsavc\u0131l\u0131\u011f\u0131na bildirilmesine ba\u011fl\u0131 olmas\u0131d\u0131r (VUK 367\/3). Rapor ve m\u00fctalaa gelmeden iddianame d\u00fczenlenmemelidir. Ancak soru\u015fturma s\u00fcrerken fiilin ba\u015fka bir ki\u015fiyle birlikte i\u015flendi\u011fi ortaya \u00e7\u0131karsa, o ki\u015fi i\u00e7in ayr\u0131ca rapor ve m\u00fctalaa \u015fart\u0131 aranmaz (VUK 367\/5).<\/p>\n<div class=\"hk-tablo\">\n<table>\n<thead>\n<tr>\n<th>A\u015fama<\/th>\n<th>Belge veya merci<\/th>\n<th>Dikkat edilecek nokta<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vergi incelemesi<\/td>\n<td>Vergi m\u00fcfetti\u015fi; inceleme tutanaklar\u0131<\/td>\n<td>Tutanaktaki beyanlar ileride delil olarak okunur<\/td>\n<\/tr>\n<tr>\n<td>Rapor<\/td>\n<td>Vergi tekni\u011fi raporu ve vergi su\u00e7u raporu<\/td>\n<td>Hangi fatura, hangi d\u00f6nem, hangi tutar<\/td>\n<\/tr>\n<tr>\n<td>M\u00fctalaa<\/td>\n<td>Rapor de\u011ferlendirme komisyonu<\/td>\n<td>Kamu davas\u0131 i\u00e7in \u00f6n \u015fart (VUK 367)<\/td>\n<\/tr>\n<tr>\n<td>Soru\u015fturma<\/td>\n<td>Cumhuriyet ba\u015fsavc\u0131l\u0131\u011f\u0131<\/td>\n<td>\u015e\u00fcpheli ifadesi; m\u00fcdafi yard\u0131m\u0131 hakk\u0131<\/td>\n<\/tr>\n<tr>\n<td>Kovu\u015fturma<\/td>\n<td>Asliye ceza mahkemesi<\/td>\n<td>H\u00fck\u00fcm verilinceye kadar \u00f6demeyle 1\/3 indirim<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Vergi cezas\u0131 ile ceza davas\u0131 iki ayr\u0131 yolda ilerler. Tarhiyat ve vergi ziya\u0131 cezas\u0131na kar\u015f\u0131 vergi mahkemesinde dava a\u00e7\u0131labilir; hapis cezas\u0131 istemi ise asliye ceza mahkemesinde g\u00f6r\u00fcl\u00fcr. \u0130ki dosyadaki savunman\u0131n birbiriyle \u00e7eli\u015fmemesi \u00f6nemlidir.<\/p>\n<h2>Sahte Fatura Cezas\u0131nda \u00d6deme, \u0130zaha Davet ve Pi\u015fmanl\u0131k<\/h2>\n<h3>\u00d6demeye ba\u011fl\u0131 ceza indirimi<\/h3>\n<p>Maddeye 7394 ile eklenen f\u0131kraya g\u00f6re, 359\u2019daki fiillerle verginin ziyaa u\u011frat\u0131ld\u0131\u011f\u0131n\u0131n tespit edilmesine ba\u011fl\u0131 olarak tarh edilen verginin, gecikme faizi ve gecikme zamm\u0131n\u0131n tamam\u0131 ile kesilen cezalar\u0131n yar\u0131s\u0131 ve buna isabet eden gecikme zamm\u0131 soru\u015fturma evresinde \u00f6denirse verilecek ceza yar\u0131 oran\u0131nda, kovu\u015fturma evresinde h\u00fck\u00fcm verilinceye kadar \u00f6denirse \u00fc\u00e7te bir oran\u0131nda indirilir. Maddedeki bir di\u011fer f\u0131kraya g\u00f6re tarh edilen vergi ve vergi asl\u0131na ba\u011fl\u0131 kesilen ceza bulunmayan durumlarda verilecek ceza yar\u0131 oran\u0131nda indirilir.<\/p>\n<p>Hesaplama \u00f6rne\u011fi (varsay\u0131msal): Sahte fatura kullanma nedeniyle hakk\u0131nda dava a\u00e7\u0131lan bir \u015firket y\u00f6neticisi i\u00e7in mahkeme temel cezay\u0131 \u00fc\u00e7 y\u0131l belirlesin. Ki\u015fi tarhiyat\u0131 ve gerekli tutarlar\u0131 soru\u015fturma evresinde \u00f6demi\u015f olsayd\u0131 ceza yar\u0131 oran\u0131nda indirilerek bir y\u0131l alt\u0131 aya inerdi. Bu s\u00fcre iki y\u0131l\u0131n alt\u0131nda kald\u0131\u011f\u0131 i\u00e7in \u015fartlar\u0131 varsa erteleme (TCK 51) veya HAGB (CMK 231) de\u011ferlendirilebilir. \u00d6deme kovu\u015fturmada yap\u0131l\u0131rsa \u00fc\u00e7te bir indirimle ceza iki y\u0131la iner.<\/p>\n<h3>\u0130zaha davet ve pi\u015fmanl\u0131k<\/h3>\n<p>VUK 370\/b\u2019ye g\u00f6re \u00f6n tespit, verginin 359\u2019daki fiillerle ziyaa u\u011frat\u0131lm\u0131\u015f olabilece\u011fine ili\u015fkinse m\u00fckellef kural olarak izaha davet edilmez. Ancak sahte veya yan\u0131lt\u0131c\u0131 belge kullanma \u00f6n tespitlerinde, belge tutar\u0131 bir takvim y\u0131l\u0131nda kanundaki s\u0131n\u0131r\u0131 (2026 i\u00e7in 870.000 TL) ge\u00e7meyen veya ge\u00e7se bile o y\u0131lki toplam mal ve hizmet al\u0131\u015flar\u0131n\u0131n y\u00fczde be\u015fini a\u015fmayan m\u00fckelleflere \u00f6n tespit yaz\u0131s\u0131 tebli\u011f edilebilir. Otuz g\u00fcn i\u00e7inde beyan d\u00fczeltilip vergi zamm\u0131yla \u00f6denirse vergi ziya\u0131 cezas\u0131 y\u00fczde yirmi oran\u0131nda kesilir.<\/p>\n<p>Maddenin son c\u00fcmlelerinden biri ise 371\u2019deki pi\u015fmanl\u0131k \u015fartlar\u0131na uygun olarak durumu ilgili makamlara bildirenler hakk\u0131nda bu maddenin uygulanmayaca\u011f\u0131n\u0131 s\u00f6yler. 371\u2019e g\u00f6re bildirim kendili\u011finden ve dilek\u00e7eyle yap\u0131lmal\u0131, \u00f6ncesinde bir ihbar bulunmamal\u0131, vergi incelemesine ba\u015flanmadan veya ka\u00e7ak\u00e7\u0131l\u0131k fiili tespit edilmeden \u00f6nce verilmeli; beyan on be\u015f g\u00fcn i\u00e7inde d\u00fczeltilip vergi zamm\u0131yla \u00f6denmelidir. \u0130zaha davet edilen m\u00fckellef, davet konusu tespitle s\u0131n\u0131rl\u0131 olarak pi\u015fmanl\u0131ktan yararlanamaz (VUK 370\/a).<\/p>\n<div class=\"hk-not hk-not--uyari\">\n<p><strong>S\u00fcre ve hak kayb\u0131 riski:<\/strong> Pi\u015fmanl\u0131k, vergi incelemesi ba\u015flad\u0131ktan sonra art\u0131k m\u00fcmk\u00fcn de\u011fildir. \u00d6demeye ba\u011fl\u0131 indirim i\u00e7in son an ise h\u00fckm\u00fcn verilmesidir; h\u00fck\u00fcm verildikten sonra yap\u0131lan \u00f6deme bu indirimi sa\u011flamaz. Soru\u015fturma evresindeki \u00f6deme yar\u0131, kovu\u015fturmadaki \u00f6deme \u00fc\u00e7te bir indirim sa\u011flar.<\/p>\n<\/div>\n<h2>\u015eirketlerde Sahte Fatura Su\u00e7undan Kim Sorumlu?<\/h2>\n<p>TCK 20\u2019ye g\u00f6re ceza sorumlulu\u011fu \u015fahsidir ve t\u00fczel ki\u015filer hakk\u0131nda ceza yapt\u0131r\u0131m\u0131 uygulanamaz. VUK 333 de ayn\u0131 y\u00f6nde, t\u00fczel ki\u015filerin idaresinde vergi kanununa ayk\u0131r\u0131 hareketlerden do\u011fan vergi cezalar\u0131n\u0131n t\u00fczel ki\u015fi ad\u0131na kesilece\u011fini, ancak 359\u2019daki fiiller i\u015flendi\u011finde 359 ve 360\u2019taki cezalar\u0131n bu fiilleri i\u015fleyenler hakk\u0131nda h\u00fckmolunaca\u011f\u0131n\u0131 d\u00fczenler. Yani vergi ziya\u0131 cezas\u0131 \u015firkete, hapis cezas\u0131 istemi fiili i\u015fleyen ger\u00e7ek ki\u015fiye y\u00f6nelir.<\/p>\n<p>Kimin \u201cfiili i\u015fleyen\u201d oldu\u011fu belge ak\u0131\u015f\u0131ndan belirlenir: faturay\u0131 kim talep etti, kim kaydetti, \u00f6demeyi kim onaylad\u0131? \u00d6rne\u011fin k\u00e2\u011f\u0131t \u00fczerinde m\u00fcd\u00fcr g\u00f6r\u00fcnen ama i\u015fletmeyle fiilen ilgisi olmayan bir ki\u015fi ile \u015firketi ger\u00e7ekte y\u00f6neten ortak aras\u0131ndaki ayr\u0131m, banka talimatlar\u0131 ve yaz\u0131\u015fmalarla ortaya konur. Muhasebecinin veya arac\u0131lar\u0131n durumu <a href=\"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/2023\/07\/28\/suca-istirak-faillik\/\">su\u00e7a i\u015ftirak kurallar\u0131<\/a> ile de\u011ferlendirilir; menfaati bulunmayan i\u015ftirak\u00e7i i\u00e7in VUK 360\u2019taki yar\u0131 indirim g\u00fcndeme gelir.<\/p>\n<figure class=\"hk-gorsel\"><img src=\"https:\/\/ahmetgokhanmutlu.av.tr\/wp-content\/uploads\/2026\/10\/sahte-fatura-duzenleme-vuk-359-3.webp\" alt=\"Sahte fatura su\u00e7unda \u00f6deme ve pi\u015fmanl\u0131kla ceza indirimi imk\u00e2nlar\u0131n\u0131 \u00f6zetleyen bilgi kart\u0131\" width=\"1200\" height=\"692\" loading=\"lazy\" decoding=\"async\" \/><figcaption>\u00d6demeyle Ceza \u0130ndirimi (VUK 359)<\/figcaption><\/figure>\n<h2>G\u00f6revli Mahkeme, Zamana\u015f\u0131m\u0131 ve H\u00fckm\u00fcn T\u00fcr\u00fc<\/h2>\n<div class=\"hk-tablo\">\n<table>\n<thead>\n<tr>\n<th>Konu<\/th>\n<th>Sahte belge (359\/b)<\/th>\n<th>Yan\u0131lt\u0131c\u0131 belge (359\/a-2)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>G\u00f6revli mahkeme<\/td>\n<td>Asliye ceza<\/td>\n<td>Asliye ceza<\/td>\n<\/tr>\n<tr>\n<td>Dava zamana\u015f\u0131m\u0131<\/td>\n<td>15 y\u0131l<\/td>\n<td>8 y\u0131l<\/td>\n<\/tr>\n<tr>\n<td>Uzla\u015ft\u0131rma \/ \u00f6n\u00f6deme<\/td>\n<td>Yok<\/td>\n<td>Yok<\/td>\n<\/tr>\n<tr>\n<td>\u00d6demeyle indirim<\/td>\n<td>Soru\u015fturmada 1\/2, kovu\u015fturmada 1\/3<\/td>\n<td>Soru\u015fturmada 1\/2, kovu\u015fturmada 1\/3<\/td>\n<\/tr>\n<tr>\n<td>HAGB \/ erteleme<\/td>\n<td>Sonu\u00e7 ceza 2 y\u0131l\u0131 a\u015fmazsa de\u011ferlendirilir<\/td>\n<td>Sonu\u00e7 ceza 2 y\u0131l\u0131 a\u015fmazsa de\u011ferlendirilir<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>G\u00f6rev, 5235 m.14 uyar\u0131nca su\u00e7un kanundaki cezas\u0131n\u0131n \u00fcst s\u0131n\u0131r\u0131na g\u00f6re belirlenir; sekiz y\u0131ll\u0131k \u00fcst s\u0131n\u0131r on y\u0131l\u0131n alt\u0131nda kald\u0131\u011f\u0131ndan dava asliye ceza mahkemesinde g\u00f6r\u00fcl\u00fcr. Uzla\u015ft\u0131rma, CMK 253\/2 gere\u011fi di\u011fer kanunlardaki su\u00e7larda ancak a\u00e7\u0131k h\u00fck\u00fcm varsa m\u00fcmk\u00fcnd\u00fcr; vergi kanunundaki bu su\u00e7lar i\u00e7in b\u00f6yle bir h\u00fck\u00fcm yoktur. Zamana\u015f\u0131m\u0131 hesab\u0131 i\u00e7in <a href=\"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/2026\/10\/01\/ceza-davasi-zamanasimi-tck-66\/\">dava zamana\u015f\u0131m\u0131 yaz\u0131m\u0131za<\/a>, HAGB \u015fartlar\u0131 i\u00e7in <a href=\"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/2026\/10\/01\/hagb-hukmun-aciklanmasinin-geri-birakilmasi-cmk-231\/\">HAGB rehberimize<\/a> bakabilirsiniz.<\/p>\n<h2>Sahte Fatura \u0130ddias\u0131yla Kar\u015f\u0131la\u015f\u0131nca Ne Yap\u0131lmal\u0131?<\/h2>\n<ol>\n<li>Vergi m\u00fcfetti\u015finin talep yaz\u0131lar\u0131n\u0131 ve inceleme tutanaklar\u0131n\u0131 tarihleriyle saklay\u0131n; tutana\u011fa ge\u00e7en her beyan\u0131n sonradan okunaca\u011f\u0131n\u0131 hesaba kat\u0131n.<\/li>\n<li>\u015e\u00fcpheli faturaya konu i\u015flemin ger\u00e7ekli\u011fini g\u00f6steren belgeleri toplay\u0131n: s\u00f6zle\u015fme, sevk irsaliyesi, kantar fi\u015fi, depo giri\u015f kayd\u0131, nakliye faturas\u0131, banka \u00f6demesi.<\/li>\n<li>\u00d6demenin kar\u015f\u0131 tarafa gidip gitmedi\u011fini ve paran\u0131n geri d\u00f6n\u00fcp d\u00f6nmedi\u011fini banka hareketleriyle kontrol edin; sahte belge iddialar\u0131nda para ak\u0131\u015f\u0131 s\u0131k incelenir.<\/li>\n<li>Vergi su\u00e7u raporunun ve rapor de\u011ferlendirme komisyonu m\u00fctalaas\u0131n\u0131n dosyada olup olmad\u0131\u011f\u0131n\u0131 \u00f6\u011frenin; yoksa kamu davas\u0131 a\u00e7\u0131lmas\u0131 i\u00e7in \u00f6n \u015fart eksiktir.<\/li>\n<li>\u00d6deme se\u00e7ene\u011fini erken de\u011ferlendirin: soru\u015fturma evresindeki \u00f6deme yar\u0131 oran\u0131nda indirim sa\u011flar. \u00d6deme karar\u0131 vergi davas\u0131ndaki itirazla birlikte planlanmal\u0131d\u0131r.<\/li>\n<li>Savc\u0131l\u0131kta \u015f\u00fcpheli olarak ifadeye \u00e7a\u011fr\u0131l\u0131rsan\u0131z m\u00fcdafi yard\u0131m\u0131 istemek kanuni bir hakt\u0131r; haz\u0131rl\u0131k i\u00e7in <a href=\"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/2026\/10\/01\/ifadeye-cagrilma-supheli-olarak-ifade-verme\/\">ifadeye \u00e7a\u011fr\u0131lma rehberimize<\/a> bakabilirsiniz.<\/li>\n<\/ol>\n<h2>Sahte Fatura Hakk\u0131nda S\u0131k Sorulan Sorular<\/h2>\n<div class=\"hk-sss\">\n<details>\n<summary>Sahte fatura kullanman\u0131n cezas\u0131 nedir?<\/summary>\n<p>Sahte fatura kullanman\u0131n cezas\u0131, d\u00fczenleyenle ayn\u0131 \u015fekilde \u00fc\u00e7 y\u0131ldan sekiz y\u0131la kadar hapistir (VUK 359\/b). Bunun yan\u0131nda belgeyle verginin ziyaa u\u011frat\u0131lmas\u0131 h\u00e2linde, ziyaa u\u011frat\u0131lan verginin \u00fc\u00e7 kat\u0131 tutar\u0131nda vergi ziya\u0131 cezas\u0131 ayr\u0131ca kesilir (VUK 344). Hapis cezas\u0131 bu idari cezan\u0131n kesilmesine engel de\u011fildir.<\/p>\n<\/details>\n<details>\n<summary>Sahte fatura ile muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 fatura aras\u0131ndaki fark nedir?<\/summary>\n<p>Fark, ortada ger\u00e7ek bir i\u015flem olup olmad\u0131\u011f\u0131d\u0131r. Sahte faturada i\u015flem hi\u00e7 yoktur; yan\u0131lt\u0131c\u0131 faturada i\u015flem vard\u0131r ama miktar\u0131 veya mahiyeti ger\u00e7e\u011fe ayk\u0131r\u0131 g\u00f6sterilmi\u015ftir. Sahte belge 3\u20138 y\u0131l, yan\u0131lt\u0131c\u0131 belge 18 ay\u20135 y\u0131l hapis gerektirir. Bu ayr\u0131m cezay\u0131 ve zamana\u015f\u0131m\u0131 s\u00fcresini do\u011frudan de\u011fi\u015ftirir.<\/p>\n<\/details>\n<details>\n<summary>Vergi borcunu \u00f6dersem sahte fatura davas\u0131 d\u00fc\u015fer mi?<\/summary>\n<p>Hay\u0131r, \u00f6deme davay\u0131 d\u00fc\u015f\u00fcrmez; cezada indirim sa\u011flar. Gerekli tutarlar soru\u015fturma evresinde \u00f6denirse ceza yar\u0131, kovu\u015fturmada h\u00fck\u00fcm verilinceye kadar \u00f6denirse \u00fc\u00e7te bir oran\u0131nda indirilir. Davan\u0131n hi\u00e7 a\u00e7\u0131lmamas\u0131 i\u00e7in ise VUK 371\u2019deki pi\u015fmanl\u0131k \u015fartlar\u0131n\u0131n inceleme ba\u015flamadan \u00f6nce yerine getirilmi\u015f olmas\u0131 gerekir.<\/p>\n<\/details>\n<details>\n<summary>Sahte fatura su\u00e7unda zamana\u015f\u0131m\u0131 ka\u00e7 y\u0131l?<\/summary>\n<p>Sahte belge d\u00fczenleme veya kullanma (VUK 359\/b) i\u00e7in dava zamana\u015f\u0131m\u0131 on be\u015f y\u0131ld\u0131r; \u00e7\u00fcnk\u00fc \u00fcst s\u0131n\u0131r be\u015f y\u0131l\u0131 a\u015fmaktad\u0131r (TCK 66\/1-d). Yan\u0131lt\u0131c\u0131 belge (359\/a-2) i\u00e7in s\u00fcre sekiz y\u0131ld\u0131r. Birden fazla d\u00f6nemde zincirleme i\u015flenen su\u00e7larda s\u00fcre son su\u00e7un i\u015flendi\u011fi g\u00fcnden ba\u015flar.<\/p>\n<\/details>\n<details>\n<summary>7524 say\u0131l\u0131 Kanun sahte fatura cezas\u0131n\u0131 art\u0131rd\u0131 m\u0131?<\/summary>\n<p>Hay\u0131r, 7524 say\u0131l\u0131 Kanun 359. maddedeki hapis cezalar\u0131n\u0131 de\u011fi\u015ftirmedi. Bug\u00fcnk\u00fc ceza aral\u0131klar\u0131 15\/4\/2022\u2019de y\u00fcr\u00fcrl\u00fc\u011fe giren 7394 say\u0131l\u0131 Kanunla belirlendi. 7524, y\u00fczde elli art\u0131r\u0131ml\u0131 vergi ziya\u0131 cezas\u0131 gibi idari ceza ve uzla\u015fma h\u00fck\u00fcmlerinde de\u011fi\u015fiklik yapt\u0131.<\/p>\n<\/details>\n<details>\n<summary>\u015eirket ad\u0131na kesilen sahte faturada kim yarg\u0131lan\u0131r?<\/summary>\n<p>Hapis cezas\u0131 istemi, fiili i\u015fleyen ger\u00e7ek ki\u015fi hakk\u0131nda y\u00f6neltilir. TCK 20 t\u00fczel ki\u015filere ceza yapt\u0131r\u0131m\u0131 uygulanmas\u0131n\u0131 yasaklar; VUK 333 de 359\u2019daki cezalar\u0131n bu fiilleri i\u015fleyenler hakk\u0131nda h\u00fckmolunaca\u011f\u0131n\u0131 s\u00f6yler. Vergi ziya\u0131 cezas\u0131 ise t\u00fczel ki\u015fi ad\u0131na kesilir. Kimin fiili i\u015fledi\u011fi belge ve \u00f6deme ak\u0131\u015f\u0131ndan belirlenir.<\/p>\n<\/details>\n<details>\n<summary>Vergi su\u00e7u raporu olmadan dava a\u00e7\u0131labilir mi?<\/summary>\n<p>Kural olarak hay\u0131r. VUK 367\u2019ye g\u00f6re kamu davas\u0131n\u0131n a\u00e7\u0131lmas\u0131, inceleme sonucunun rapor de\u011ferlendirme komisyonu m\u00fctalaas\u0131yla Cumhuriyet ba\u015fsavc\u0131l\u0131\u011f\u0131na bildirilmesine ba\u011fl\u0131d\u0131r. \u0130stisna olarak, soru\u015fturma s\u00fcrerken fiilin ba\u015fka bir ki\u015fiyle birlikte i\u015flendi\u011fi anla\u015f\u0131l\u0131rsa o ki\u015fi i\u00e7in ayr\u0131ca rapor ve m\u00fctalaa aranmaz.<\/p>\n<\/details>\n<\/div>\n<div class=\"hk-kaynak\">\n<p class=\"hk-kaynak__baslik\">Mevzuat ve kaynaklar<\/p>\n<ul>\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf\" target=\"_blank\" rel=\"noopener\">213 say\u0131l\u0131 Vergi Usul Kanunu, m. 230, 333, 344, 359, 360, 367, 370, 371<\/a><\/li>\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.5237.pdf\" target=\"_blank\" rel=\"noopener\">5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu, m. 7, 20, 43, 51, 66<\/a><\/li>\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.5271.pdf\" target=\"_blank\" rel=\"noopener\">5271 say\u0131l\u0131 Ceza Muhakemesi Kanunu, m. 231, 253<\/a><\/li>\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.5235.pdf\" target=\"_blank\" rel=\"noopener\">5235 say\u0131l\u0131 Adli Yarg\u0131 \u0130lk Derece Mahkemeleri Kanunu, m. 14<\/a><\/li>\n<\/ul>\n<\/div>\n<p>Vergi ve ekonomik su\u00e7larla ilgili di\u011fer s\u00fcre\u00e7ler i\u00e7in <a href=\"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/ceza-hukuku-ceza-muhakemesi-hukuku-ankara-agir-ceza-avukati\/\">ceza hukuku ve ceza muhakemesi hukuku sayfam\u0131z\u0131<\/a> inceleyebilirsiniz.<\/p>\n<div class=\"hk-ilgili\">\n<p class=\"hk-ilgili__baslik\">\u0130lgili makaleler<\/p>\n<ul>\n<li><a href=\"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/2026\/10\/01\/hesap-kiralama-iban-verme-cezasi\/\">Hesap Kiralama ve IBAN Verme Cezas\u0131: Kendi Hesab\u0131n\u0131 Ba\u015fkas\u0131na Kulland\u0131rman\u0131n Sonu\u00e7lar\u0131<\/a><\/li>\n<li><a href=\"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/2024\/01\/05\/futbol-ve-diger-spor-musabakalarinda-bahis-ve-sans-oyunlari-duzenlenmesi-hakkinda-kanun\/\">Bahis ve \u015eans Oyunlar\u0131 Su\u00e7lar\u0131 (7258 M. 5): Yasa D\u0131\u015f\u0131 Bahis Cezas\u0131, Oynayan\u0131n Durumu<\/a><\/li>\n<li><a href=\"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/2023\/10\/06\/rulettiltlangirt-ve-benzeri-oyun-alet-ve-makinalari-hakkinda-kanun\/\">Oyun Makinalar\u0131 Su\u00e7u (1072 Say\u0131l\u0131 Kanun): Cezas\u0131, Lang\u0131rt \u0130ptali ve Kumar Fark\u0131<\/a><\/li>\n<li><a href=\"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/2023\/08\/08\/tefecilik-sucu-ve-cezasi\/\">Tefecilik Su\u00e7u ve Cezas\u0131 (TCK 241): Unsurlar, 2020 De\u011fi\u015fikli\u011fi, Deliller ve M\u00fcsadere<\/a><\/li>\n<\/ul>\n<\/div>\n<div class=\"hk-yazar\"><img src=\"https:\/\/ahmetgokhanmutlu.av.tr\/wp-content\/uploads\/2022\/04\/gokhanmutlu.jpg\" alt=\"Av. Ahmet G\u00f6khan Mutlu\" width=\"96\" height=\"96\" loading=\"lazy\" decoding=\"async\" \/><\/p>\n<div class=\"hk-yazar__metin\">\n<p class=\"hk-yazar__ust\">Yazar hakk\u0131nda<\/p>\n<p class=\"hk-yazar__ad\"><a href=\"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/ankara-agir-ceza-avukati-avukat-ahmet-gokhan-mutlu\/\">Av. Ahmet G\u00f6khan Mutlu<\/a><\/p>\n<p>Ankara Barosuna kay\u0131tl\u0131 avukat (Sicil No: 19638), \u00c7ankaya \u00dcniversitesi Hukuk Fak\u00fcltesi 2006 mezunu. Ceza uzla\u015ft\u0131rmac\u0131s\u0131d\u0131r; Adalet Bakanl\u0131\u011f\u0131 arabulucu siciline ve T\u00dcRKPATENT marka vekilli\u011fi siciline kay\u0131tl\u0131d\u0131r. Ankara Barosu CMK Merkezi, Bili\u015fim Kurulu ve Fikri M\u00fclkiyet ve Rekabet Kurulu \u00fcyesidir.<\/p>\n<p class=\"hk-yazar__not\">Bu yaz\u0131 10 Ekim 2026 tarihinde y\u00fcr\u00fcrl\u00fckteki mevzuata g\u00f6re haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n<\/div>\n<\/div>\n<div class=\"hk-cta\">\n<p class=\"hk-cta__baslik\">Somut durumunuz i\u00e7in hukuki de\u011ferlendirme<\/p>\n<p>Her dosyan\u0131n su\u00e7 tarihi, delilleri ve usul a\u015famas\u0131 farkl\u0131d\u0131r. S\u00fcre ka\u00e7\u0131rmamak ve haklar\u0131n\u0131z\u0131 do\u011fru kullanmak i\u00e7in dosyan\u0131z\u0131 bir avukatla birlikte de\u011ferlendirmeniz \u00f6nemlidir.<\/p>\n<p>Telefon: <a href=\"tel:+905327145045\">0 532 714 50 45<\/a> \u00b7 E-posta: <a href=\"mailto:bilgi@ahmetgokhanmutlu.av.tr\">bilgi@ahmetgokhanmutlu.av.tr<\/a> \u00b7 <a href=\"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/ankara-agir-ceza-avukati-iletisim\/\">\u0130leti\u015fim ve adres bilgileri<\/a><\/p>\n<\/div>\n<p class=\"hk-yasal\">Bu yaz\u0131 genel bilgilendirme ama\u00e7l\u0131d\u0131r ve hukuki m\u00fctalaa niteli\u011fi ta\u015f\u0131maz. Somut olayda su\u00e7 tarihi, deliller ve g\u00fcncel mevzuat birlikte de\u011ferlendirilmelidir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mevzuat kontrol\u00fc 10 Ekim 2026\u00b7Kaynak: Resm\u00ee Gazete ve mevzuat.gov.tr\u00b7Yazar: Av. Ahmet G\u00f6khan Mutlu Sahte fatura, ger\u00e7ekte hi\u00e7bir mal veya hizmet i\u015flemi olmad\u0131\u011f\u0131 h\u00e2lde varm\u0131\u015f gibi d\u00fczenlenen faturad\u0131r. Vergi Usul Kanunu (VUK) m.359\/b, bu belgeyi d\u00fczenleyeni de kullanan\u0131 da \u00fc\u00e7 y\u0131ldan sekiz y\u0131la kadar hapisle cezaland\u0131r\u0131r. Ger\u00e7ek bir i\u015flemi miktar veya mahiyet bak\u0131m\u0131ndan ger\u00e7e\u011fe ayk\u0131r\u0131 g\u00f6steren [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1967,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-1966","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-makaleler"],"_links":{"self":[{"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/posts\/1966","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/comments?post=1966"}],"version-history":[{"count":1,"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/posts\/1966\/revisions"}],"predecessor-version":[{"id":1971,"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/posts\/1966\/revisions\/1971"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/media\/1967"}],"wp:attachment":[{"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/media?parent=1966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/categories?post=1966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/tags?post=1966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}