{"id":19544,"date":"2026-07-01T11:11:31","date_gmt":"2026-07-01T08:11:31","guid":{"rendered":"https:\/\/www.paytr.com\/?p=19544"},"modified":"2026-07-01T11:11:34","modified_gmt":"2026-07-01T08:11:34","slug":"sanal-pos-komisyonlarini-muhasebeye-dogru-kaydetmenin-tam-rehberi","status":"publish","type":"post","link":"https:\/\/www.paytr.com\/en\/blog\/sanal-pos-komisyonlarini-muhasebeye-dogru-kaydetmenin-tam-rehberi","title":{"rendered":"Sanal POS Komisyonlar\u0131n\u0131 Muhasebeye Do\u011fru Kaydetmenin Tam Rehberi"},"content":{"rendered":"\n<p>E-ticaretin h\u0131zla b\u00fcy\u00fcmesiyle birlikte sanal POS sistemleri, i\u015fletmelerin online \u00f6deme almas\u0131n\u0131n en yayg\u0131n yollar\u0131ndan biri h\u00e2line geldi. M\u00fc\u015fteri kredi kart\u0131yla \u00f6deme yapt\u0131\u011f\u0131nda banka ya da \u00f6deme kurulu\u015fu belirli bir komisyon keserek kalan tutar\u0131 i\u015fletmenin hesab\u0131na aktar\u0131r. Bu noktada pek \u00e7ok i\u015fletme sahibi ve muhasebeci \u015fu soruyla kar\u015f\u0131la\u015f\u0131r: Sanal POS komisyonlar\u0131 muhasebede nas\u0131l kaydedilir?<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" data-src=\"https:\/\/www.paytr.com\/wp-content\/uploads\/paytr-sanal-pos-muhasebe-kaydi-hero-1.svg\" alt=\"Sanal POS i\u015flem s\u00fcre\u00e7lerini ve komisyon kesintilerini simgeleyen, PayTR kurumsal renklerinde modern 3D ill\u00fcstrasyon.\" class=\"wp-image-19545 lazyload\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" \/><\/figure>\n\n\n\n<p>Do\u011fru muhasebe kayd\u0131 yapmak yaln\u0131zca yasal bir zorunluluk de\u011fil, ayn\u0131 zamanda i\u015fletmenin ger\u00e7ek k\u00e2rl\u0131l\u0131\u011f\u0131n\u0131 g\u00f6rmesi a\u00e7\u0131s\u0131ndan da kritik bir ad\u0131md\u0131r. Komisyon giderlerinin yanl\u0131\u015f hesaplara aktar\u0131lmas\u0131, d\u00f6nem sonu mali tablolar\u0131nda ciddi sapmalara yol a\u00e7abilir; vergi matrah\u0131n\u0131 olumsuz etkileyebilir ve olas\u0131 bir denetimde sorun \u00e7\u0131karabilir.<\/p>\n\n\n\n<p>Bu rehberde <a href=\"https:\/\/www.paytr.com\/paytr-sanal-pos\">sanal POS<\/a> komisyonunun ne oldu\u011fundan ba\u015flayarak tahsilat kayd\u0131n\u0131n nas\u0131l yap\u0131laca\u011f\u0131n\u0131, komisyon giderinin hangi hesapta izlenece\u011fini, \u00f6deme kurulu\u015fu \u00fczerinden ger\u00e7ekle\u015ftirilen sat\u0131\u015flar\u0131n nas\u0131l ele al\u0131naca\u011f\u0131n\u0131 ve s\u0131k yap\u0131lan hatalar\u0131 ad\u0131m ad\u0131m ele alaca\u011f\u0131z. Hem banka \u00fczerinden \u00e7al\u0131\u015fan sanal POS kullan\u0131c\u0131lar\u0131 hem de arac\u0131 \u00f6deme kurulu\u015flar\u0131yla \u00e7al\u0131\u015fan i\u015fletmeler i\u00e7in pratik bilgiler sunmay\u0131 hedefliyoruz. Rehberin sonunda iade i\u015flemlerinin muhasebele\u015ftirilmesi ve s\u0131k sorulan sorulara da yer verece\u011fiz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-sanal-pos-komisyonu-nedir-ve-isletmeleri-nasil-etkiler\"><strong>Sanal POS Komisyonu Nedir ve \u0130\u015fletmeleri Nas\u0131l Etkiler?<\/strong><\/h2>\n\n\n\n<p>Sanal POS komisyonu, bir m\u00fc\u015fteri online \u00f6deme yapt\u0131\u011f\u0131nda banka ya da \u00f6deme kurulu\u015funun i\u015flem bedeli \u00fczerinden kesti\u011fi hizmet \u00fccretidir. \u0130\u015fletme, sat\u0131\u015f tutar\u0131n\u0131n tamam\u0131n\u0131 de\u011fil; komisyon d\u00fc\u015f\u00fcld\u00fckten sonra kalan net tutar\u0131 hesab\u0131nda g\u00f6r\u00fcr. Bu durum, gelir ile tahsilat aras\u0131nda s\u00fcrekli bir fark olu\u015fturur. S\u00f6z konusu fark\u0131n muhasebe kay\u0131tlar\u0131na do\u011fru yans\u0131t\u0131lmamas\u0131 h\u00e2linde hem gelir tablosu hem de nakit ak\u0131\u015f tablosu ger\u00e7e\u011fi yans\u0131tmaz; bu da y\u00f6netimsel kararlar\u0131 olumsuz etkileyebilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-komisyon-oranlarini-belirleyen-faktorler\"><strong>Komisyon Oranlar\u0131n\u0131 Belirleyen Fakt\u00f6rler<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Taksit say\u0131s\u0131:<\/strong> Taksitli i\u015flemlerde komisyon oran\u0131 tek \u00e7ekime k\u0131yasla daha y\u00fcksek olabilir.<\/li>\n\n\n\n<li><strong>Kart t\u00fcr\u00fc:<\/strong> Kredi kart\u0131, banka kart\u0131 veya yabanc\u0131 kart gibi kart kategorisi oran\u0131 etkiler.<\/li>\n\n\n\n<li><strong>\u0130\u015flem hacmi:<\/strong> Ayl\u0131k toplam sat\u0131\u015f tutar\u0131 artt\u0131k\u00e7a bankalar daha avantajl\u0131 oranlar sunabilir.<\/li>\n\n\n\n<li><strong>Sekt\u00f6r:<\/strong> Faaliyet g\u00f6sterilen sekt\u00f6re g\u00f6re risk s\u0131n\u0131fland\u0131rmas\u0131 komisyon d\u00fczeyini belirler.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-sanal-pos-komisyonlarini-dogru-kaydetmek-neden-bu-kadar-onemli\"><strong>Sanal POS Komisyonlar\u0131n\u0131 Do\u011fru Kaydetmek Neden Bu Kadar \u00d6nemli?<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gelir tablosunun ger\u00e7e\u011fi yans\u0131tmas\u0131 sa\u011flan\u0131r; br\u00fct sat\u0131\u015f ile net tahsilat aras\u0131ndaki fark a\u00e7\u0131k\u00e7a g\u00f6r\u00fcl\u00fcr.<\/li>\n\n\n\n<li>Vergi matrah\u0131 do\u011fru hesaplan\u0131r; eksik ya da fazla beyan riski ortadan kalkar.<\/li>\n\n\n\n<li>Banka mutabakat\u0131 kolayla\u015f\u0131r; hesap bakiyesi ile muhasebe kay\u0131tlar\u0131 aras\u0131ndaki uyumsuzluklar h\u0131zla tespit edilir.<\/li>\n\n\n\n<li>Mali denetim s\u00fcre\u00e7lerinde belge d\u00fczeni eksiksiz oldu\u011fundan cezai yapt\u0131r\u0131m riski azal\u0131r.<\/li>\n\n\n\n<li>Y\u00f6netim, ger\u00e7ek maliyet yap\u0131s\u0131n\u0131 g\u00f6rerek fiyatland\u0131rma ve k\u00e2rl\u0131l\u0131k kararlar\u0131n\u0131 daha sa\u011fl\u0131kl\u0131 verebilir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-sanal-pos-tahsilati-muhasebeye-nasil-islenir\"><strong>Sanal POS Tahsilat\u0131 Muhasebeye Nas\u0131l \u0130\u015flenir?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" data-src=\"https:\/\/www.paytr.com\/wp-content\/uploads\/Sanal-POS-Komisyonlari-Muhasebede-Nasil-Kaydedilir_-1.svg\" alt=\"Kredi kart\u0131 \u00f6demesinden banka hesab\u0131na ge\u00e7i\u015fe kadar olan komisyon ve muhasebe ad\u0131mlar\u0131n\u0131 g\u00f6steren izometrik ak\u0131\u015f \u015femas\u0131.\" class=\"wp-image-19547 lazyload\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" \/><\/figure>\n\n\n\n<p>Sanal POS ile ger\u00e7ekle\u015ftirilen bir sat\u0131\u015fta m\u00fc\u015fteri \u00f6demeyi yapar; ancak tutar do\u011frudan i\u015fletmenin banka hesab\u0131na ge\u00e7mez. Banka, komisyonu kestikten sonra net tutar\u0131 belirli bir val\u00f6r tarihinde hesaba aktar\u0131r. Bu s\u00fcre\u00e7te muhasebeci, sat\u0131\u015f\u0131n ger\u00e7ekle\u015fti\u011fi tarih ile paran\u0131n hesaba ge\u00e7ti\u011fi tarih aras\u0131ndaki fark\u0131 do\u011fru y\u00f6netmek zorundad\u0131r. Sat\u0131\u015f an\u0131nda gelir kaydedilmeli, komisyon gideri ayr\u0131 bir hesapta izlenmeli ve tahsilat ger\u00e7ekle\u015fti\u011finde ilgili ge\u00e7ici hesap kapat\u0131lmal\u0131d\u0131r. Bu \u00fc\u00e7 ad\u0131m\u0131n birbirinden ba\u011f\u0131ms\u0131z ama uyumlu \u015fekilde y\u00fcr\u00fct\u00fclmesi kay\u0131t b\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fc sa\u011flar.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-108-diger-hazir-degerler-hesabina-kayit\"><strong>108 Di\u011fer Haz\u0131r De\u011ferler Hesab\u0131na Kay\u0131t<\/strong><\/h3>\n\n\n\n<p>Banka sanal POS \u00fczerinden yap\u0131lan sat\u0131\u015flarda, tahsilat hen\u00fcz i\u015fletmenin ana banka hesab\u0131na ge\u00e7memi\u015fse br\u00fct sat\u0131\u015f tutar\u0131 <strong>108 Di\u011fer Haz\u0131r De\u011ferler<\/strong> hesab\u0131na bor\u00e7 kaydedilir. Bu hesap, bankada bekleyen ancak hen\u00fcz val\u00f6r\u00fc gelmemi\u015f tutarlar\u0131 ge\u00e7ici olarak izlemek i\u00e7in kullan\u0131l\u0131r. Para hesaba ge\u00e7ti\u011finde 108 hesab\u0131 alacaklanarak 102 Bankalar hesab\u0131 bor\u00e7land\u0131r\u0131l\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-satis-gelirinin-ilgili-hesaplara-aktarilmasi\"><strong>Sat\u0131\u015f Gelirinin \u0130lgili Hesaplara Aktar\u0131lmas\u0131<\/strong><\/h3>\n\n\n\n<p>Sat\u0131\u015f ger\u00e7ekle\u015fti\u011fi anda br\u00fct tutar \u00fczerinden gelir kayd\u0131 yap\u0131l\u0131r. Ticari mal sat\u0131\u015flar\u0131nda <strong>600 Yurt \u0130\u00e7i Sat\u0131\u015flar<\/strong> hesab\u0131 alacakland\u0131r\u0131l\u0131r. Hizmet i\u015fletmelerinde ise faaliyet t\u00fcr\u00fcne uygun gelir hesab\u0131 tercih edilir. Komisyon gideri bu a\u015famada gelirden d\u00fc\u015f\u00fclmez; ayr\u0131 bir gider hesab\u0131nda izlenir. B\u00f6ylece br\u00fct gelir ile net tahsilat aras\u0131ndaki fark mali tablolarda \u015feffaf bi\u00e7imde g\u00f6r\u00fcn\u00fcr.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-kdv-kaydinin-dogru-tutulmasi\"><strong>KDV Kayd\u0131n\u0131n Do\u011fru Tutulmas\u0131<\/strong><\/h3>\n\n\n\n<p>KDV, sat\u0131\u015f\u0131n br\u00fct bedeli \u00fczerinden hesaplan\u0131r ve <strong>391 Hesaplanan KDV<\/strong> hesab\u0131na alacak kaydedilir. Banka komisyonu KDV matrah\u0131n\u0131 d\u00fc\u015f\u00fcrmez; komisyon gideri \u00fczerinden \u00f6denen KDV ise ayr\u0131ca <strong>191 \u0130ndirilecek KDV<\/strong> hesab\u0131na bor\u00e7 yaz\u0131l\u0131r. Bu iki KDV kayd\u0131n\u0131n birbirine kar\u0131\u015ft\u0131r\u0131lmamas\u0131, d\u00f6nem KDV beyannamesinin do\u011fru haz\u0131rlanmas\u0131 a\u00e7\u0131s\u0131ndan b\u00fcy\u00fck \u00f6nem ta\u015f\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-sanal-pos-komisyon-gideri-hangi-hesapta-izlenir\"><strong>Sanal POS Komisyon Gideri Hangi Hesapta \u0130zlenir?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" data-src=\"https:\/\/www.paytr.com\/wp-content\/uploads\/paytr-muhasebe-mutabakat-is-hayati-photo-1.svg\" alt=\"Modern bir ofis ortam\u0131nda bilgisayar ba\u015f\u0131nda finansal kay\u0131tlar\u0131n\u0131 inceleyen profesyonel i\u015f insan\u0131 foto\u011fraf\u0131.\" class=\"wp-image-19549 lazyload\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" \/><\/figure>\n\n\n\n<p>Sanal POS komisyon giderinin hangi hesapta izlenece\u011fi, i\u015fletmenin muhasebe politikas\u0131na ve komisyonun niteli\u011fine g\u00f6re de\u011fi\u015fir. T\u00fcrk Tekd\u00fczen Hesap Plan\u0131 \u00e7er\u00e7evesinde bu gider i\u00e7in iki farkl\u0131 hesap kullan\u0131labilir: <strong>653 Komisyon Giderleri<\/strong> ve <strong>780 Finansman Giderleri<\/strong>. Her iki hesab\u0131n da kendine \u00f6zg\u00fc kullan\u0131m ko\u015fullar\u0131 vard\u0131r. Hangi hesab\u0131n se\u00e7ilece\u011fi, komisyonun ticari bir hizmet bedeli mi yoksa finansal bir maliyet mi oldu\u011funa ba\u011fl\u0131d\u0131r. Bu ayr\u0131m\u0131n tutarl\u0131 bi\u00e7imde uygulanmas\u0131 d\u00f6nem sonunda do\u011fru sonu\u00e7 tablosu olu\u015fturulmas\u0131n\u0131 sa\u011flar.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-653-komisyon-giderleri-hesabi-ile-kayit\"><strong>653 Komisyon Giderleri Hesab\u0131 ile Kay\u0131t<\/strong><\/h3>\n\n\n\n<p><strong>653 Komisyon Giderleri<\/strong> hesab\u0131, i\u015fletmenin ticari faaliyetleri kapsam\u0131nda \u00f6dedi\u011fi komisyon bedellerini izlemek i\u00e7in kullan\u0131l\u0131r. Sanal POS komisyonu, sat\u0131\u015f i\u015fleminin do\u011frudan bir maliyeti olarak de\u011ferlendirildi\u011finde bu hesaba bor\u00e7 kaydedilir. Hesap, d\u00f6nem sonunda <strong>690 D\u00f6nem K\u00e2r\u0131 veya Zarar\u0131<\/strong> hesab\u0131na devredilerek kapat\u0131l\u0131r. Faaliyet giderleri i\u00e7inde raporlanmas\u0131, komisyonun operasyonel bir maliyet oldu\u011funu a\u00e7\u0131k\u00e7a ortaya koyar.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-780-finansman-giderleri-hesabi-ile-kayit\"><strong>780 Finansman Giderleri Hesab\u0131 ile Kay\u0131t<\/strong><\/h3>\n\n\n\n<p><strong>780 Finansman Giderleri<\/strong> hesab\u0131, taksitli POS i\u015flemlerinde ortaya \u00e7\u0131kan komisyon y\u00fck\u00fc gibi finansal nitelik ta\u015f\u0131yan maliyetler i\u00e7in tercih edilir. Taksit fark\u0131n\u0131n bir finansman maliyeti olarak de\u011ferlendirildi\u011fi durumlarda bu hesap devreye girer. D\u00f6nem sonunda <strong>790 Finansman Giderleri Yans\u0131tma<\/strong> hesab\u0131 arac\u0131l\u0131\u011f\u0131yla ilgili maliyet hesab\u0131na aktar\u0131l\u0131r. \u00dcretim i\u015fletmelerinde maliyet muhasebesi uygulan\u0131yorsa yans\u0131tma hesab\u0131n\u0131n kullan\u0131lmas\u0131 zorunludur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-hangi-hesap-ne-zaman-kullanilmali\"><strong>Hangi Hesap Ne Zaman Kullan\u0131lmal\u0131?<\/strong><\/h3>\n\n\n\n<p>Pe\u015fin sat\u0131\u015flarda banka taraf\u0131ndan kesilen sanal POS komisyonu genellikle <strong>653<\/strong> hesab\u0131nda izlenir; \u00e7\u00fcnk\u00fc bu komisyon ticari bir hizmet bedelidir. Taksitli i\u015flemlerde olu\u015fan ek maliyet ise finansal bir y\u00fck niteli\u011fi ta\u015f\u0131d\u0131\u011f\u0131ndan <strong>780<\/strong> hesab\u0131 daha uygun olabilir. \u0130\u015fletmenin bu ayr\u0131m\u0131 tutarl\u0131 bi\u00e7imde uygulamas\u0131 ve muhasebe politikas\u0131n\u0131 yaz\u0131l\u0131 h\u00e2le getirmesi \u00f6nerilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-odeme-kurulusu-uzerinden-yapilan-satislarda-muhasebe-kaydi\"><strong>\u00d6deme Kurulu\u015fu \u00dczerinden Yap\u0131lan Sat\u0131\u015flarda Muhasebe Kayd\u0131<\/strong><\/h2>\n\n\n\n<p>Bir \u00f6deme kurulu\u015fu (arac\u0131 kurum) \u00fczerinden yap\u0131lan sat\u0131\u015flarda s\u00fcre\u00e7, banka sanal POS&#8217;undan farkl\u0131 i\u015fler. M\u00fc\u015fteri \u00f6demesi \u00f6nce arac\u0131 kurumun hesab\u0131nda toplan\u0131r; kurum komisyonunu d\u00fc\u015ft\u00fckten sonra kalan tutar\u0131 i\u015fletmeye aktar\u0131r. Bu yap\u0131, muhasebe kayd\u0131nda hem alacak hem de komisyon gideri a\u00e7\u0131s\u0131ndan farkl\u0131 hesaplar\u0131n kullan\u0131lmas\u0131n\u0131 gerektirir. Ayr\u0131ca arac\u0131 kurum, kesti\u011fi komisyon i\u00e7in i\u015fletmeye fatura d\u00fczenler; bu faturan\u0131n kay\u0131t alt\u0131na al\u0131nmas\u0131 belge d\u00fczeni a\u00e7\u0131s\u0131ndan zorunludur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-araci-kurum-komisyon-faturasinin-kaydedilmesi\"><strong>Arac\u0131 Kurum Komisyon Faturas\u0131n\u0131n Kaydedilmesi<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Komisyon gider kayd\u0131:<\/strong> Arac\u0131 kurumun d\u00fczenledi\u011fi fatura, 653 Komisyon Giderleri hesab\u0131na bor\u00e7 olarak i\u015flenir.<\/li>\n\n\n\n<li><strong>\u0130ndirilecek KDV:<\/strong> Faturada g\u00f6sterilen KDV tutar\u0131 191 \u0130ndirilecek KDV hesab\u0131na ayr\u0131ca kaydedilir.<\/li>\n\n\n\n<li><strong>Kar\u015f\u0131 hesap:<\/strong> Fatura bedeli hen\u00fcz \u00f6denmemi\u015fse 320 Sat\u0131c\u0131lar ya da ilgili bor\u00e7 hesab\u0131na alacak yaz\u0131l\u0131r.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-118-diger-menkul-kiymetler-hesabinin-kullanimi\"><strong>118 Di\u011fer Menkul K\u0131ymetler Hesab\u0131n\u0131n Kullan\u0131m\u0131<\/strong><\/h3>\n\n\n\n<p>Baz\u0131 muhasebe uygulamalar\u0131nda \u00f6deme kurulu\u015funda bekleyen tahsilat tutarlar\u0131, hen\u00fcz i\u015fletme hesab\u0131na ge\u00e7medi\u011fi i\u00e7in <strong>118 Di\u011fer Menkul K\u0131ymetler<\/strong> hesab\u0131nda ge\u00e7ici olarak izlenir. Arac\u0131 kurumun i\u015fletmeye \u00f6deme yapmas\u0131yla birlikte bu hesap alacakland\u0131r\u0131larak 102 Bankalar hesab\u0131 bor\u00e7land\u0131r\u0131l\u0131r. Hangi ge\u00e7ici hesab\u0131n kullan\u0131laca\u011f\u0131 i\u015fletmenin muhasebe politikas\u0131na ve muhasebecinin tercihine g\u00f6re farkl\u0131l\u0131k g\u00f6sterebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-sanal-pos-komisyon-faturasi-gider-olarak-gosterilebilir-mi\"><strong>Sanal POS Komisyon Faturas\u0131 Gider Olarak G\u00f6sterilebilir mi?<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ticari kazan\u00e7ta gider kabul edilmesi:<\/strong> Sanal POS komisyonu, i\u015fletmenin ticari faaliyetiyle do\u011frudan ilgili bir maliyet oldu\u011fundan gelir vergisi ve kurumlar vergisi matrah\u0131ndan indirilebilir nitelikte kabul edilir.<\/li>\n\n\n\n<li><strong>Belge \u015fart\u0131:<\/strong> Gider kayd\u0131n\u0131n ge\u00e7erli say\u0131labilmesi i\u00e7in banka dekontunun veya arac\u0131 kurumun d\u00fczenledi\u011fi faturan\u0131n eksiksiz muhafaza edilmesi gerekir.<\/li>\n\n\n\n<li><strong>KDV indirimi:<\/strong> Arac\u0131 kurum taraf\u0131ndan d\u00fczenlenen faturada yer alan KDV, indirim konusu yap\u0131labilir; ancak faturan\u0131n usul\u00fcne uygun olmas\u0131 \u015fartt\u0131r.<\/li>\n\n\n\n<li><strong>Banka komisyonlar\u0131nda fatura:<\/strong> Bankalar komisyon i\u00e7in ayr\u0131ca fatura d\u00fczenlemeyebilir; bu durumda dekont ve hesap ekstresi belge olarak kullan\u0131l\u0131r.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-banka-mutabakati-ve-pos-komisyon-takibi-nasil-yapilir\"><strong>Banka Mutabakat\u0131 ve POS Komisyon Takibi Nas\u0131l Yap\u0131l\u0131r?<\/strong><\/h2>\n\n\n\n<p>Banka mutabakat\u0131, muhasebe kay\u0131tlar\u0131n\u0131n banka hesap hareketleriyle \u00f6rt\u00fc\u015f\u00fcp \u00f6rt\u00fc\u015fmedi\u011fini do\u011frulamak i\u00e7in yap\u0131lan periyodik bir kontrol s\u00fcrecidir. Sanal POS i\u015flemlerinde komisyon kesintileri, val\u00f6r farkl\u0131l\u0131klar\u0131 ve iade i\u015flemleri bu mutabakat\u0131 karma\u015f\u0131k h\u00e2le getirebilir. D\u00fczenli mutabakat yap\u0131lmad\u0131\u011f\u0131nda k\u00fc\u00e7\u00fck farklar zamanla birikerek b\u00fcy\u00fck uyumsuzluklara d\u00f6n\u00fc\u015febilir. Bu nedenle POS komisyon takibinin sistematik bi\u00e7imde y\u00fcr\u00fct\u00fclmesi, hem d\u00f6nem sonu kapan\u0131\u015flar\u0131n\u0131 kolayla\u015ft\u0131r\u0131r hem de olas\u0131 hatalar\u0131n erken tespit edilmesini sa\u011flar.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-gunluk-pos-raporlarini-muhasebe-kayitlariyla-eslestirme\"><strong>G\u00fcnl\u00fck POS Raporlar\u0131n\u0131 Muhasebe Kay\u0131tlar\u0131yla E\u015fle\u015ftirme<\/strong><\/h3>\n\n\n\n<p>Her i\u015f g\u00fcn\u00fc sonunda bankadan ya da \u00f6deme kurulu\u015fundan al\u0131nan POS raporu, o g\u00fcne ait muhasebe kay\u0131tlar\u0131yla kar\u015f\u0131la\u015ft\u0131r\u0131lmal\u0131d\u0131r. Rapordaki br\u00fct sat\u0131\u015f tutar\u0131, kesilen komisyon ve aktar\u0131lan net tutar ayr\u0131 ayr\u0131 kontrol edilir. Uyumsuzluk tespit edildi\u011finde kayd\u0131n hangi a\u015famada hata i\u00e7erdi\u011fi belirlenerek d\u00fczeltme fi\u015fi d\u00fczenlenir. Bu al\u0131\u015fkanl\u0131k, ayl\u0131k mutabakat s\u00fcresini \u00f6nemli \u00f6l\u00e7\u00fcde k\u0131salt\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-ertesi-gun-ve-blokeli-calisma-sistemlerinde-komisyon-takibi\"><strong>Ertesi G\u00fcn ve Blokeli \u00c7al\u0131\u015fma Sistemlerinde Komisyon Takibi<\/strong><\/h3>\n\n\n\n<p>Baz\u0131 bankalar tahsilat\u0131 ertesi i\u015f g\u00fcn\u00fc, baz\u0131lar\u0131 ise belirli bir bloke s\u00fcresi sonunda aktar\u0131r. Bu durumlarda sat\u0131\u015f tarihi ile tahsilat tarihi farkl\u0131 muhasebe d\u00f6nemlerine denk gelebilir. D\u00f6nem sonu kapan\u0131\u015flar\u0131nda 108 hesab\u0131ndaki bekleyen tutarlar\u0131n do\u011fru d\u00f6neme ait olup olmad\u0131\u011f\u0131 kontrol edilmeli; gerekirse d\u00f6nemsellik ilkesi gere\u011fi kar\u015f\u0131l\u0131k kayd\u0131 yap\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-sanal-pos-muhasebe-kaydinda-yapilan-yaygin-hatalar\"><strong>Sanal POS Muhasebe Kayd\u0131nda Yap\u0131lan Yayg\u0131n Hatalar<\/strong><\/h2>\n\n\n\n<p>Sanal POS muhasebe kay\u0131tlar\u0131nda yap\u0131lan hatalar genellikle k\u00fc\u00e7\u00fck g\u00f6r\u00fcnse de d\u00f6nem sonunda ciddi sonu\u00e7lar do\u011furabilir. Yanl\u0131\u015f hesap kodlar\u0131, eksik belgeler veya iade i\u015flemlerinin atlanmas\u0131 hem vergi beyannamelerini hem de mali tablolar\u0131 olumsuz etkiler. Bu hatalar\u0131n b\u00fcy\u00fck \u00e7o\u011funlu\u011fu, s\u00fcrecin ba\u015f\u0131ndan itibaren sistematik bir kay\u0131t d\u00fczeni kurulmamas\u0131ndan kaynaklan\u0131r. A\u015fa\u011f\u0131daki ba\u015fl\u0131klarda en s\u0131k kar\u015f\u0131la\u015f\u0131lan \u00fc\u00e7 hata t\u00fcr\u00fc ayr\u0131nt\u0131l\u0131 olarak ele al\u0131nmaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-komisyonu-brut-gelirden-dusmeden-kaydetmek\"><strong>Komisyonu Br\u00fct Gelirden D\u00fc\u015fmeden Kaydetmek<\/strong><\/h3>\n\n\n\n<p>S\u0131k yap\u0131lan hatalardan biri, bankadan gelen net tutar\u0131 do\u011frudan gelir olarak kaydetmektir. Bu yakla\u015f\u0131mda komisyon gideri hi\u00e7 kay\u0131t alt\u0131na al\u0131nmaz; gelir oldu\u011fundan daha d\u00fc\u015f\u00fck g\u00f6sterilir. Do\u011fru y\u00f6ntemde br\u00fct sat\u0131\u015f tutar\u0131 gelir hesab\u0131na, komisyon gideri ise ayr\u0131 bir gider hesab\u0131na kaydedilmelidir. Aksi h\u00e2lde hem k\u00e2rl\u0131l\u0131k analizi yan\u0131lt\u0131c\u0131 olur hem de gider indirimi hakk\u0131 kullan\u0131lamaz.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-yanlis-hesap-kodu-kullanmak-653-ile-780-karisikligi\"><strong>Yanl\u0131\u015f Hesap Kodu Kullanmak (653 ile 780 Kar\u0131\u015f\u0131kl\u0131\u011f\u0131)<\/strong><\/h3>\n\n\n\n<p>653 ve 780 hesaplar\u0131n\u0131n kar\u0131\u015ft\u0131r\u0131lmas\u0131, gelir tablosunun farkl\u0131 kalemlerini etkiler. 653 faaliyet giderleri i\u00e7inde yer al\u0131rken 780 finansman giderleri b\u00f6l\u00fcm\u00fcnde raporlan\u0131r. Bu iki hesab\u0131n tutars\u0131z kullan\u0131m\u0131, d\u00f6nemler aras\u0131 kar\u015f\u0131la\u015ft\u0131rmalarda yan\u0131lt\u0131c\u0131 sonu\u00e7lar do\u011furur. \u0130\u015fletmenin hangi komisyon t\u00fcr\u00fc i\u00e7in hangi hesab\u0131 kullanaca\u011f\u0131n\u0131 ba\u015ftan belirlemesi ve bu politikay\u0131 tutarl\u0131 bi\u00e7imde uygulamas\u0131 gerekir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-iade-islemlerini-atlamak-veya-eksik-kaydetmek\"><strong>\u0130ade \u0130\u015flemlerini Atlamak veya Eksik Kaydetmek<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gelir d\u00fczeltmesi:<\/strong> \u0130ade kaydedildi\u011finde sat\u0131\u015f geliri do\u011fru tutara indirilir; gelir fazla g\u00f6sterilmez.<\/li>\n\n\n\n<li><strong>KDV d\u00fczeltmesi:<\/strong> \u0130ade faturas\u0131yla hesaplanan KDV tersine \u00e7evrilir; beyanname tutarl\u0131 kal\u0131r.<\/li>\n\n\n\n<li><strong>Komisyon iadesi:<\/strong> Banka iade i\u015fleminde komisyonu geri yat\u0131r\u0131yorsa bu tutar da ilgili gider hesab\u0131ndan d\u00fc\u015f\u00fcl\u00fcr.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-sanal-pos-iade-islemleri-muhasebeye-nasil-yansitilir\"><strong>Sanal POS \u0130ade \u0130\u015flemleri Muhasebeye Nas\u0131l Yans\u0131t\u0131l\u0131r?<\/strong><\/h2>\n\n\n\n<p>M\u00fc\u015fterinin iade talebinde bulunmas\u0131 durumunda banka, tahsil edilen tutar\u0131 m\u00fc\u015fteriye geri yat\u0131r\u0131r. Bu i\u015flemin muhasebede do\u011fru yans\u0131t\u0131lmas\u0131 i\u00e7in \u00f6nce sat\u0131\u015f geliri ters kay\u0131tla d\u00fczeltilir; ard\u0131ndan KDV kayd\u0131 g\u00fcncellenir. \u0130ade faturas\u0131 ya da iade dekontu belge olarak muhafaza edilmelidir. Banka baz\u0131 durumlarda iade i\u015fleminde kesti\u011fi komisyonu da iade edebilir; bu durumda daha \u00f6nce gider yaz\u0131lan komisyon tutar\u0131 ilgili hesaptan alacak olarak d\u00fc\u015f\u00fcl\u00fcr. T\u00fcm bu ad\u0131mlar\u0131n ayn\u0131 d\u00f6nemde tamamlanmas\u0131 d\u00f6nem sonu bakiyelerinin do\u011frulu\u011funu korur.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>E-ticaretin h\u0131zla b\u00fcy\u00fcmesiyle birlikte sanal POS sistemleri, i\u015fletmelerin online \u00f6deme almas\u0131n\u0131n en yayg\u0131n yollar\u0131ndan biri h\u00e2line geldi. M\u00fc\u015fteri kredi kart\u0131yla \u00f6deme yapt\u0131\u011f\u0131nda banka ya da \u00f6deme kurulu\u015fu belirli bir komisyon keserek kalan tutar\u0131 i\u015fletmenin hesab\u0131na aktar\u0131r. Bu noktada pek \u00e7ok i\u015fletme sahibi ve muhasebeci \u015fu soruyla kar\u015f\u0131la\u015f\u0131r: Sanal POS komisyonlar\u0131 muhasebede nas\u0131l kaydedilir? Do\u011fru muhasebe [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":19545,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[130,107],"tags":[],"class_list":["post-19544","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-b2b","category-sanal-pos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.3.1 (Yoast SEO v25.3.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sanal POS Komisyonlar\u0131n\u0131 Muhasebeye Do\u011fru Kaydetmenin Tam Rehberi | PayTR<\/title>\n<meta name=\"description\" content=\"E-ticaretin h\u0131zla b\u00fcy\u00fcmesiyle birlikte sanal POS sistemleri, i\u015fletmelerin online \u00f6deme almas\u0131n\u0131n en yayg\u0131n yollar\u0131ndan biri h\u00e2line geldi. 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