{"id":9573,"date":"2022-06-22T17:33:58","date_gmt":"2022-06-22T14:33:58","guid":{"rendered":"https:\/\/unicount.eu\/?p=9573"},"modified":"2025-08-29T14:45:27","modified_gmt":"2025-08-29T11:45:27","slug":"yillik-raporunuzu-neden-zamaninda-beyan-etmelisiniz","status":"publish","type":"post","link":"https:\/\/unicount.eu\/tr\/yillik-raporunuzu-neden-zamaninda-beyan-etmelisiniz\/","title":{"rendered":"Estonya \u015firketinizin y\u0131ll\u0131k raporunuzu neden zaman\u0131nda beyan etmelisiniz?"},"content":{"rendered":"

Her Estonya \u015firketi, mali y\u0131l\u0131n bitiminden itibaren 6 ay i\u00e7inde Estonya Ticaret Siciline y\u0131ll\u0131k hesaplar\u0131n\u0131 (y\u0131ll\u0131k mali rapor) sunmak zorundad\u0131r. K\u00fc\u00e7\u00fck \u015firketler i\u00e7in y\u0131ll\u0131k hesaplar<\/a>, \u015firketinizin bilan\u00e7osunu, kar ve zarar tablosunu ve i\u015f\u00e7ilik giderleri ve ili\u015fkili taraf i\u015flemleri gibi baz\u0131 zorunlu notlarla ger\u00e7ekle\u015ftirilen faaliyetler hakk\u0131nda y\u00f6netim raporunu i\u00e7erir. Rapor, mikro ve k\u00fc\u00e7\u00fck i\u015fletmeler i\u00e7in daha anla\u015f\u0131l\u0131r olup a\u00e7\u0131klanmas\u0131 zorunlu olan daha az bilgi i\u00e7ermektedir. \u015eirketiniz hen\u00fcz ticarete ba\u015flamam\u0131\u015f olsa bile, \u015firketinizin ve y\u00f6netim kurulunun Estonya yasalar\u0131na uygun olmas\u0131n\u0131 ve ceza almamas\u0131n\u0131 sa\u011flamak i\u00e7in yapman\u0131z gereken tek \u015fey y\u0131ll\u0131k raporu g\u00f6ndermektir.
<\/p>\n

Mutsuz h\u00fck\u00fcmet<\/h3>\n

Estonya Adalet Bakanl\u0131\u011f\u0131 m\u00fcste\u015far yard\u0131mc\u0131s\u0131 Viljar Peep, 2021 bas\u0131n a\u00e7\u0131klamas\u0131nda<\/a> Estonya’daki t\u00fczel ki\u015filerin sadece %60’\u0131n\u0131n y\u0131ll\u0131k raporlar\u0131n\u0131 zaman\u0131nda beyan etti\u011fini belirtti. \u015eirketlerin %20’si ge\u00e7 beyanda bulunuyor ve %20’si ise hi\u00e7 beyan etmiyor. Beyan etmeyen %20’lik kesim Estonya h\u00fck\u00fcmetini bir s\u00fcredir rahats\u0131z ediyordu ve h\u00fck\u00fcmet nihayet harekete ge\u00e7ti. Estonya vergi dairesi art\u0131k uyumsuz \u015firketler i\u00e7in ge\u00e7 bildirim cezalar\u0131 uyguluyor. Tartu \u0130li kay\u0131t departman\u0131 hala e-Ticaret Sicili<\/a> arac\u0131l\u0131\u011f\u0131yla beyanlar\u0131 kontrol ediyor. Son yasal de\u011fi\u015fiklikler, mahkemenin y\u0131ll\u0131k hesaplar\u0131n\u0131 zaman\u0131nda sunmayan \u015firketleri silmesini<\/a> de kolayla\u015ft\u0131rd\u0131. Son teslim tarihini ka\u00e7\u0131rd\u0131ktan \u00fc\u00e7 ay sonra \u015firketiniz silinebilir. Silme uyar\u0131s\u0131yla birlikte g\u00f6nderim i\u00e7in ek bir son tarih art\u0131k otomatik olarak i\u015fleniyor.<\/p>\n

Uyum sa\u011flamaman\u0131n bedeli<\/h3>\n

Uyum sa\u011flama konusu pek \u00e7ok k\u00fc\u00e7\u00fck i\u015fletmenin yanl\u0131\u015f y\u00f6netti\u011fi bir \u015feydir ve \u00e7o\u011fu durumda da bu \u015firketler asl\u0131nda problem ya\u015famam\u0131\u015ft\u0131r. Estonya’da y\u0131ll\u0131k raporu gecikmi\u015f \u015firketleri olan Estonya e-resident i\u00e7in k\u00f6t\u00fc haber ise 2022’den itibaren mahkemenin gecikmi\u015f her y\u0131ll\u0131k rapor i\u00e7in para cezas\u0131 g\u00f6ndermeye ba\u015flamas\u0131d\u0131r. Bu para cezalar\u0131, mali y\u0131l\u0131n bitiminden 6 ay sonra faaliyet raporu verme zorunlulu\u011funu yerine getirmeyen y\u00f6netim kurulu \u00fcyesi taraf\u0131ndan \u00f6denmek durumunda kalabilir. 2024 y\u0131l\u0131nda ilk para cezalar\u0131 5 Kas\u0131m’dan itibaren gelmeye ba\u015flad\u0131. K\u0131sacas\u0131, son teslim tarihinden itibaren 4 ay boyunca ceza i\u015flenmedi.<\/p>\n

Unicount API<\/a> hizmeti arac\u0131l\u0131\u011f\u0131yla kurulan \u015firketler i\u00e7in mali y\u0131l, \u015firket s\u00f6zle\u015fmesi standart maddelerde<\/a> her zaman takvim y\u0131l\u0131 olarak belirtilir. Bu, 1 Temmuz 2021’den \u00f6nce kurulmu\u015f bir \u015firket i\u00e7in son teslim tarihinin 30 Haziran 2022 oldu\u011fu anlam\u0131na gelir. 1 Temmuz veya sonras\u0131nda tescil edilen \u015firketler, ilk mali d\u00f6nemleri olarak ilk 18 aya ait y\u0131ll\u0131k hesaplar\u0131n\u0131 sunabilirler.\u00a0<\/p>\n

Y\u0131ll\u0131k raporun temelleri<\/h3>\n

\u015eirketlerinin y\u0131ll\u0131k raporunu nas\u0131l haz\u0131rlayacaklar\u0131n\u0131 ve sunacaklar\u0131n\u0131 bulmaya \u00e7al\u0131\u015fan herhangi bir Estonya \u015firket sahibine Unicount’\u0131n resmi tavsiyesi her zaman \u00e7ok basit olmu\u015ftur: bunu sizin i\u00e7in yapacak nitelikli bir muhasebeci bulun. Unicount’ta kay\u0131tl\u0131 \u00e7ok say\u0131da faaliyet g\u00f6stermeyen \u015firket bulundu\u011fundan, riski size ait olmak \u00fczere haz\u0131rlaman\u0131z i\u00e7in faaliyet g\u00f6stermeyen \u015firketlerin y\u0131ll\u0131k hesaplar\u0131 k\u0131lavuzunu haz\u0131rlad\u0131k. Buradan<\/a> ula\u015fabilirsiniz. Hareketsiz \u015firket hesaplar\u0131 resmi olmayan bir terimdir. Yasal olarak, bunlar \u015firketin yaln\u0131zca bir ger\u00e7ek ki\u015fi hissedar\u0131 ve y\u00f6netim kurulu \u00fcyesi varsa ge\u00e7erli olan basitle\u015ftirilmi\u015f y\u0131ll\u0131k hesaplara sahip mikro \u015firket<\/a> hesaplar\u0131d\u0131r.\u00a0Estonya’da resmi olarak faaliyet g\u00f6stermeyen hesap yoktur ve y\u0131ll\u0131k raporlar ticaret yapmam\u0131\u015f \u015firketler taraf\u0131ndan da beyan edilmelidir.<\/p>\n

Ceza sistemi nas\u0131l i\u015fler<\/h3>\n

\u0130lk \u00f6nce, rapor beyan\u0131 i\u00e7in yeni bir son tarih i\u00e7eren bir e-posta uyar\u0131s\u0131 al\u0131rs\u0131n\u0131z. Estonca dilinde b\u00f6yle g\u00f6r\u00fcn\u00fcr. Yaln\u0131zca, Ticaret Sicili’nde resmi \u015firket e-postan\u0131z<\/a> olarak kay\u0131tl\u0131 bir g\u00fcncel e-postan\u0131z varsa bu uyar\u0131y\u0131 al\u0131rs\u0131n\u0131z. Unicount m\u00fc\u015fterileri, normalde bu bildirimleri Unicount Panolar\u0131na resmi olmayan \u00e7evirilerle al\u0131r. Bu durum, istenmeyen postalardan<\/a> ka\u00e7\u0131nmak ve Unicount’\u0131n devlet kurumlar\u0131ndan gelen t\u00fcm resmi e-posta bildirimlerini i\u015flemesine izin vermek i\u00e7in \u015firketin genel e-posta adresi mailmycompany0@gmail.com<\/a><\/span>\u00a0olarak ayarlanm\u0131\u015fsa ge\u00e7erlidir.<\/p>\n

\"Ceza<\/p>\n

Bu ceza uyar\u0131s\u0131, y\u00f6netim kuruluna gecikmi\u015f y\u0131ll\u0131k faaliyet raporunu sunmas\u0131 i\u00e7in 6 ay s\u00fcre tan\u0131d\u0131\u011f\u0131 i\u00e7in asl\u0131nda \u00e7ok iyi bir f\u0131rsatt\u0131r. Ayr\u0131ca y\u0131ll\u0131k rapor g\u00f6ndermeniz i\u00e7in size 15 veya 30 g\u00fcn veren uyar\u0131lar da vard\u0131r. Bu uyar\u0131y\u0131 g\u00f6z ard\u0131 ederseniz mahkeme icra memurunun Estonya’da uygulayabilece\u011fi ger\u00e7ek para cezas\u0131n\u0131 yak\u0131nda al\u0131rs\u0131n\u0131z. \u0130cra memuru, \u015firket veya y\u00f6netim kurulu \u00fcyesi taraf\u0131ndan \u00f6denecek para cezas\u0131 ve ek hizmet \u00fccretlerini almak i\u00e7in ki\u015fisel ve ticari banka hesaplar\u0131n\u0131 tutuklayabilir.<\/p>\n

Para cezas\u0131 a\u015fa\u011f\u0131daki gibidir. Estonya Maliye Bakanl\u0131\u011f\u0131n\u0131n banka hesaplar\u0131n\u0131 i\u00e7erir ve y\u0131ll\u0131k faaliyet raporu sunulana kadar cezan\u0131n tekrar edilebilece\u011fini hat\u0131rlat\u0131r. Cezay\u0131 \u00f6demeniz, art\u0131k faaliyet raporunu ibraz etmenize gerek olmad\u0131\u011f\u0131 anlam\u0131na gelmez. A\u015fa\u011f\u0131da 300 Euro’luk \u00f6rnek bir ceza mahkeme karar\u0131na g\u00f6z atabilirsiniz. Ceza miktar\u0131n\u0131n 200 ila 3200 avro aras\u0131nda de\u011fi\u015febilece\u011fini unutmay\u0131n.<\/p>\n

\"Ceza\"<\/p>\n

Bir muhasebeci tutmak<\/h3>\n

Profesyonel bir muhasebe firmas\u0131n\u0131n mikro hesaplar i\u00e7in talep etti\u011fi maliyet g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda, para cezas\u0131 \u00f6demesi, zaman\u0131nda beyan edilen y\u0131ll\u0131k rapor masraf\u0131ndan daha fazla olacakt\u0131r. Yard\u0131ma ihtiyac\u0131n\u0131z varsa, muhasebe ekibimizle<\/a> ileti\u015fime ge\u00e7mekten \u00e7ekinmeyin veya y\u0131ll\u0131k hesap haz\u0131rlama s\u00fcrecini ba\u015flatmak i\u00e7in Unicount Panosu<\/a> muhasebe men\u00fcn\u00fczden y\u0131ll\u0131k hesaplar asgari \u00fccret \u00fcr\u00fcn\u00fcn\u00fc sat\u0131n al\u0131n. Minimum \u00fccret dahilinde hesaplar\u0131n\u0131z\u0131 haz\u0131rlayamazsak i\u015f hacmini de\u011ferlendirip size ek fiyat teklifi verece\u011fiz.<\/p>\n

Di\u011fer sonu\u00e7lar<\/h3>\n

Estonya’da bir e-resident \u00fcye iseniz ve Estonya yasalar\u0131na uymad\u0131ysan\u0131z, Polis ve S\u0131n\u0131r Muhaf\u0131zlar\u0131 e-resident kart\u0131n\u0131z\u0131 yenilemeye \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131zda bu ihmali b\u00fcy\u00fck olas\u0131l\u0131kla soracakt\u0131r. Estonya’da bir e-resident \u00fcye olarak kalmak istiyorsan\u0131z, yine de zaman k\u0131s\u0131tlamalar\u0131 alt\u0131nda gecikmi\u015f y\u0131ll\u0131k raporlar\u0131 sunman\u0131z gerekir ve polise g\u00f6sterdi\u011finiz uyumsuzlukla ilgili sorular\u0131 yan\u0131tlaman\u0131z gerekir. Aksi takdirde e-resident kart\u0131n\u0131z yenilenmeyebilir.<\/p>\n

Unicount ile G\u00fcncellemelerden Haberdar Olun<\/h3>\n

Unicount olarak e-resident \u00fcyeleri ve Estonya \u015firket sahiplerini etkileyen yasal de\u011fi\u015fiklikler konusunda m\u00fc\u015fterilerimizi g\u00fcncellemeye kararl\u0131y\u0131z. Bu \u00f6nerilen vergi reformlar\u0131n\u0131 izlemeye ve yeni vergi yap\u0131s\u0131na uyum sa\u011flama konusunda rehberlik sa\u011flamaya devam edece\u011fiz. Bu yakla\u015fan de\u011fi\u015fiklikler hakk\u0131nda sorular\u0131n\u0131z varsa veya Estonya’n\u0131n d\u00fczenleyici ortam\u0131nda gezinme konusunda yard\u0131ma ihtiyac\u0131n\u0131z varsa l\u00fctfen bizimle ileti\u015fime ge\u00e7in.<\/p>\n

Bu vergi g\u00fcncellemeleri hakk\u0131nda bilgi sahibi olmak i\u00e7in b\u00fcltenimize kaydoldu\u011funuzdan emin olun veya son g\u00fcncellemeler i\u00e7in blogumuzu kontrol edin.<\/p>\n

Okudu\u011funuz i\u00e7in te\u015fekk\u00fcrler<\/h3>\n

Umar\u0131z bu makaleyi be\u011fenmi\u015fsinizdir. Daha fazla sorunuz varsa buradan<\/a> Unicount’\u0131n kapsaml\u0131 destek makalelerine g\u00f6z atabilirsiniz.<\/p>\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Her Estonya \u015firketi, mali y\u0131l\u0131n bitiminden itibaren 6 ay i\u00e7inde Estonya Ticaret Siciline y\u0131ll\u0131k hesaplar\u0131n\u0131 (y\u0131ll\u0131k mali rapor) sunmak zorundad\u0131r. K\u00fc\u00e7\u00fck \u015firketler i\u00e7in y\u0131ll\u0131k hesaplar, \u015firketinizin bilan\u00e7osunu, kar ve zarar tablosunu ve i\u015f\u00e7ilik giderleri ve ili\u015fkili taraf i\u015flemleri gibi baz\u0131 zorunlu notlarla ger\u00e7ekle\u015ftirilen faaliyetler hakk\u0131nda y\u00f6netim raporunu i\u00e7erir. Rapor, mikro ve k\u00fc\u00e7\u00fck i\u015fletmeler i\u00e7in daha […]<\/p>\n","protected":false},"author":7,"featured_media":9513,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[105],"tags":[137,101],"class_list":["post-9573","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-tr","tag-accounting","tag-turkish"],"acf":[],"yoast_head":"\nEstonya \u015firketinizin y\u0131ll\u0131k raporunuzu neden zaman\u0131nda beyan etmelisiniz? | Unicount<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/unicount.eu\/tr\/yillik-raporunuzu-neden-zamaninda-beyan-etmelisiniz\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Estonya \u015firketinizin y\u0131ll\u0131k raporunuzu neden zaman\u0131nda beyan etmelisiniz?\" \/>\n<meta property=\"og:description\" content=\"Her Estonya \u015firketi, mali y\u0131l\u0131n bitiminden itibaren 6 ay i\u00e7inde Estonya Ticaret Siciline y\u0131ll\u0131k hesaplar\u0131n\u0131 (y\u0131ll\u0131k mali rapor) sunmak zorundad\u0131r. 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