{"id":3600,"date":"2026-03-09T10:14:02","date_gmt":"2026-03-09T07:14:02","guid":{"rendered":"https:\/\/erkanpartners.com\/?p=3600"},"modified":"2026-03-09T10:26:02","modified_gmt":"2026-03-09T07:26:02","slug":"ticari-davalarda-fatura-ve-ticari-defterlerin-delil-degeri","status":"publish","type":"post","link":"https:\/\/erkanpartners.com\/?p=3600","title":{"rendered":"Ticari Davalarda Fatura ve Ticari Defterlerin Delil De\u011feri"},"content":{"rendered":"\t\t
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Giri\u015f<\/b>
Ticari hayat\u0131n dinamizmi i\u00e7inde akdedilen s\u00f6zle\u015fmelerin ifas\u0131 s\u0131ras\u0131nda ortaya \u00e7\u0131kan uyu\u015fmazl\u0131klarda, faturalar ile ticari defter ve kay\u0131tlar, uyu\u015fmazl\u0131\u011f\u0131n ayd\u0131nlat\u0131lmas\u0131nda ve yarg\u0131lama s\u00fcrecinin sa\u011fl\u0131kl\u0131 y\u00fcr\u00fct\u00fclmesinde belirleyici rol oynar. Bu \u00e7er\u00e7evede, 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu (TTK) ve 6100 say\u0131l\u0131 Hukuk Muhakemeleri Kanunu (HMK) uyar\u0131nca faturan\u0131n hukuki mahiyeti ile ticari defter ve kay\u0131tlar\u0131n de\u011ferlendirilme bi\u00e7imi somut olay\u0131n \u00e7\u00f6z\u00fcm\u00fcnde kritik \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>


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Faturan\u0131n Hukuki Mahiyeti<\/b><\/p>\n

TTK m. 21\/1 uyar\u0131nca, ticari i\u015fletmesi kapsam\u0131nda mal satan, \u00fcreten, i\u015f g\u00f6ren veya bir menfaat sa\u011flayan tacirden di\u011fer taraf fatura d\u00fczenlenmesini; bedel \u00f6denmi\u015fse bunun faturada g\u00f6sterilmesini isteyebilece\u011fi <\/span>d\u00fczenlenmi\u015ftir.<\/span><\/p>\n

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Doktrinde, TTK m.21\/1\u2019de yer alan \u201cbir mal satm\u0131\u015f\u201d ibaresiyle sat\u0131\u015f s\u00f6zle\u015fmesinin, \u201c\u00fcretmi\u015f\u201d ibaresiyle eser s\u00f6zle\u015fmesinin, \u201cbir i\u015f g\u00f6rm\u00fc\u015f\u201d ibaresiyle ise eser s\u00f6zle\u015fmesi d\u0131\u015f\u0131ndaki i\u015f g\u00f6rme s\u00f6zle\u015fmelerinin kastedildi\u011fi; nihayet <\/span>\u201cbir menfaat sa\u011flam\u0131\u015f\u201d ibaresiyle de fatura d\u00fczenlenmesine dayanak olabilecek di\u011fer s\u00f6zle\u015fme ili\u015fkilerine i\u015faret <\/span>edildi\u011fi ifade edilmektedir. (Al\u0131\u015fkan, 2016) Buna g\u00f6re, d\u00fczenlenip verilen belgenin \u201cfatura\u201d say\u0131labilmesi ve kendine <\/span>\u00f6zg\u00fc hukuki sonu\u00e7lar\u0131 do\u011furabilmesi i\u00e7in, taraflar aras\u0131nda \u00f6nceden kurulmu\u015f ge\u00e7erli bir s\u00f6zle\u015fme ili\u015fkisinin <\/span>bulunmas\u0131 gerekir.<\/span><\/p>\n

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G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere, fatura d\u00fczenlenmesi i\u00e7in TTK m.21\/1 tacirin \u201cmal satm\u0131\u015f, \u00fcretmi\u015f, i\u015f g\u00f6rm\u00fc\u015f veya menfaat sa\u011flam\u0131\u015f\u201d olmas\u0131 esas al\u0131nm\u0131\u015f, ancak bu edimlerin ger\u00e7ekle\u015ftirilmesine ba\u011fl\u0131 hale getirilmi\u015ftir. Dolay\u0131s\u0131yla bu husus, <\/span>faturan\u0131n s\u00f6zle\u015fmenin kurulmas\u0131ndan sonra, ifa s\u00fcrecine ili\u015fkin olarak d\u00fczenlenip g\u00f6nderilen bir belge oldu\u011funu <\/span>g\u00f6stermektedir.<\/span><\/p>\n

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Fatura, Teslim\/\u0130fa Olgusunu G\u00f6sterir mi?<\/b><\/p>\n

TTK m. 21\/2\u2019de, faturay\u0131 alan ki\u015finin ald\u0131\u011f\u0131 tarihten itibaren sekiz g\u00fcn i\u00e7inde i\u00e7eri\u011fe itiraz etmemesi halinde faturan\u0131n i\u00e7eri\u011fini kabul etmi\u015f say\u0131laca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. Ancak sekiz g\u00fcn i\u00e7inde itiraz edilmemi\u015f olmas\u0131, <\/span>yaln\u0131zca o faturada yer alan miktar, t\u00fcr, bedel\/tutar gibi i\u00e7erik unsurlar\u0131n\u0131n kabul\u00fc sonucunu do\u011furmaktad\u0131r. Bu <\/span>kabul, faturan\u0131n verilmesine neden olan edimin (teslim veya ifa) ger\u00e7ekle\u015fti\u011fini kendili\u011finden kan\u0131tlamamaktad\u0131r.<\/span><\/p>\n

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Zira fatura ifa s\u0131ras\u0131nda veya daha sonradan d\u00fczenlenip verilmesi yan\u0131nda, ifadan \u00f6nce de d\u00fczenlenebilece\u011finden, bu durum tek ba\u015f\u0131na mal\u0131n teslim edildi\u011fi yahut hizmetin ifa edildi\u011fi anlam\u0131na gelmez.<\/span><\/p>\n

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Yerle\u015fik Yarg\u0131tay i\u00e7tihatlar\u0131nda da, s\u00fcresi i\u00e7inde itiraz edilmeyen faturan\u0131n mal\u0131n teslim edildi\u011fi veya i\u015fin yahut hizmetin yap\u0131ld\u0131\u011f\u0131 anlam\u0131na gelmeyece\u011fi vurgulanmaktad\u0131r. (Yarg. 3. HD., T. 29.11.2021, E. 2021\/7253, K. 2021\/12178; <\/span>Yarg. 11. HD., T. 5.5.2005, E. 2004\/7832, K. 2005\/4738)<\/span><\/p>\n

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Dolay\u0131s\u0131yla faturay\u0131 d\u00fczenleyen taraf, faturada yaz\u0131l\u0131 mal\u0131n al\u0131c\u0131ya teslim edildi\u011fini ya da hizmetin ger\u00e7ekten yerine getirildi\u011fini ayr\u0131ca ve somut delillerle ispatlamakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/span><\/p>\n

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Ticari uyu\u015fmazl\u0131klarda faturaya s\u00fcresinde itiraz edilmemesi veya faturan\u0131n reddedilmeyerek ticari defterlere kaydedilmesi ise, akdi ili\u015fkinin varl\u0131\u011f\u0131 ile mal\u0131n teslimi ve hizmetin ifas\u0131 bak\u0131m\u0131ndan bir karine olu\u015fturmakta ve bu <\/span>durumda alaca\u011f\u0131n likit (belirlenebilir) hale geldi\u011fi sonucunu do\u011furabilmektedir.<\/span><\/p>\n

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Nitekim Yarg\u0131tay uygulamas\u0131nda da, faturan\u0131n kar\u015f\u0131 taraf\u0131n ticari defterlerinde kay\u0131tl\u0131 bulunmas\u0131 halinde, \u00e7o\u011fu durumda i\u015fin yap\u0131lmad\u0131\u011f\u0131n\u0131 veya teslimin ger\u00e7ekle\u015fmedi\u011fini ispat k\u00fclfetinin faturay\u0131 alan tarafa ge\u00e7ti\u011fi; ayr\u0131ca <\/span>faturaya uzun s\u00fcre itiraz edilmemesinin teslimin kabul\u00fc \u015feklinde de\u011ferlendirilebilece\u011fi ifade edilmektedir. (Yarg. 11. <\/span>HD., T. 13.11.1984, E. 1984\/4889, K. 1984\/5499; Yarg. 19. HD., T. 22.1.1997, E. 1996\/4987, K. 1997\/217)<\/span><\/p>\n

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Bununla birlikte s\u00f6z konusu karine kesin nitelikte olmay\u0131p aksinin her zaman somut delillerle ortaya konulmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Yani, faturay\u0131 ticari defterine i\u015fleyen bor\u00e7lu taraf, borcun do\u011fmad\u0131\u011f\u0131n\u0131, mal\u0131n teslim edilmedi\u011fini, <\/span>hizmetin ifa edilmedi\u011fini veya borcu \u00f6dedi\u011fini yaz\u0131l\u0131 delillerle ispatlamak zorundad\u0131r.<\/span><\/p>\n

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Kesin Delil Olarak Ticari Defterler ve \u015eekil \u015eartlar\u0131<\/b><\/p>\n

Ticari davalarda, ticari defter ve kay\u0131tlar s\u00f6zle\u015fme ili\u015fkisinin ve alacak miktar\u0131n\u0131n ortaya konulmas\u0131nda<\/p>\n

belirleyici bir delil arac\u0131d\u0131r. Ki\u015finin kendi olu\u015fturdu\u011fu delili kendi lehine kullanamamas\u0131 kural\u0131n\u0131n istisnalar\u0131ndan biri olan ticari defterlere kanun belirli ko\u015fullar alt\u0131nda kesin delil niteli\u011fi tan\u0131m\u0131\u015f; bu nitelik ger\u00e7ekle\u015fti\u011finde defter <\/span>kay\u0131tlar\u0131n\u0131n aksinin kural olarak yaz\u0131l\u0131 veya di\u011fer kesin delillerle ortaya konulmas\u0131n\u0131 aram\u0131\u015ft\u0131r. Ne var ki bu sonu\u00e7, <\/span>mutlak olmay\u0131p ticari defterlerin ancak HMK m.222\u2019de \u00f6ng\u00f6r\u00fclen \u015fekil ve i\u00e7erik ko\u015fullar\u0131 sa\u011fland\u0131\u011f\u0131 \u00f6l\u00e7\u00fcde delil <\/span>de\u011ferine kavu\u015fmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>\n

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Bu kapsamda, ticari defterlerin ticari davalarda delil olarak kabul edilebilmesi i\u00e7in; kanuna g\u00f6re eksiksiz ve usul\u00fcne uygun tutulmu\u015f olmas\u0131, a\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f onaylar\u0131n\u0131n yapt\u0131r\u0131lm\u0131\u015f bulunmas\u0131 ve defter kay\u0131tlar\u0131n\u0131n birbirini <\/span>do\u011frulamas\u0131 gerekir (HMK m.222\/2). Bu \u015fartlar\u0131 ta\u015f\u0131yan defterler, kural olarak sahibi lehine delil de\u011ferine <\/span>kavu\u015fabilir; ancak a\u00e7\u0131l\u0131\u015f veya kapan\u0131\u015f onay\u0131 bulunmayan yahut kay\u0131tlar\u0131 birbirini do\u011frulamayan ticari defter kay\u0131tlar\u0131, <\/span>sahibinin lehine de\u011fil, aleyhine delil olur (HMK m.222\/4).<\/span><\/p>\n

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Buna kar\u015f\u0131l\u0131k, usul\u00fcne uygun tutulmu\u015f defterlerin lehe delil say\u0131labilmesi i\u00e7in kar\u015f\u0131 taraf\u0131n ayn\u0131 usulde tutulmu\u015f defterleriyle yap\u0131lacak kar\u015f\u0131la\u015ft\u0131rmada kay\u0131tlar\u0131n \u00e7eli\u015fmemesi gerekir; kar\u015f\u0131 taraf\u0131n usul\u00fcne uygun <\/span>defterlerinde ihtilafl\u0131 hususta hi\u00e7 kay\u0131t bulunmamas\u0131 halinde ise iddia sahibinin defterleri kendi lehine delil olarak <\/span>kullan\u0131lamayacakt\u0131r. Ayr\u0131ca usul\u00fcne uygun defterlerde lehe ve aleyhe kay\u0131tlar birbirinden ayr\u0131lamaz; defter bir b\u00fct\u00fcn <\/span>olarak de\u011ferlendirilir.<\/span><\/p>\n

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Defterleri \u0130braz Zorunlulu\u011fu ve \u0130brazdan Ka\u00e7\u0131nman\u0131n Sonu\u00e7lar\u0131<\/b><\/p>\n

Ticari davalarda mahkeme, taraflar\u0131n ticari defterlerinin ibraz\u0131na kendili\u011finden veya talep \u00fczerine karar verebilir (HMK m.222\/1). Taraflar da delil olarak dayand\u0131klar\u0131 ve ellerinde bulunan belgeleri mahkemeye sunmakla <\/span>y\u00fck\u00fcml\u00fcd\u00fcr (HMK m.219\/1); ibraz\u0131 zorunlu g\u00f6r\u00fclen belge i\u00e7in mahkeme kesin s\u00fcre verir (HMK m.220\/1).<\/span><\/p>\n

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Kesin s\u00fcreye ra\u011fmen defterlerini ibraz etmeyen ve kabul edilebilir mazeret g\u00f6stermeyen taraf bak\u0131m\u0131ndan mahkeme, duruma g\u00f6re belgenin i\u00e7eri\u011fi konusunda di\u011fer taraf\u0131n beyan\u0131n\u0131 kabul edebilir (HMK m.220\/3). \u00d6zellikle <\/span>defter tutmakla y\u00fck\u00fcml\u00fc tacirin defterinin bulunmad\u0131\u011f\u0131 savunmas\u0131 kural olarak ge\u00e7erli say\u0131lmayaca\u011f\u0131 gibi ibrazdan <\/span>ka\u00e7\u0131nma HMK m.220\/3 kapsam\u0131nda aleyhe sonu\u00e7 do\u011furur.<\/span><\/p>\n

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Ayr\u0131ca HMK m.222\/3 uyar\u0131nca, usul\u00fcne uygun defterlerin sahibi lehine delil say\u0131labilmesi bak\u0131m\u0131ndan kar\u015f\u0131 taraf\u0131n defterlerini ibraz etmemesi de dikkate al\u0131n\u0131r; bu nedenle defterlerin kar\u015f\u0131la\u015ft\u0131rmal\u0131 incelenmesini engelleyen <\/span>ibrazdan ka\u00e7\u0131nma davran\u0131\u015f\u0131, HMK m.222 sistemi i\u00e7inde de aleyhe de\u011ferlendirmeye elveri\u015fli hale gelmektedir.<\/span><\/p>\n

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Sonu\u00e7<\/b><\/p>\n

Fatura ile ticari defterler, ticari yarg\u0131lamada \u00e7o\u011fu kez uyu\u015fmazl\u0131\u011f\u0131n kaderini belirleyen iki temel ara\u00e7 olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r. Fatura, s\u00f6zle\u015fmenin kurulmas\u0131na de\u011fil ifa s\u00fcrecine ili\u015fkin bir belge olup; s\u00fcresinde itiraz <\/span>edilmemesi i\u00e7erik bak\u0131m\u0131ndan kabul sonucunu do\u011fursa da tek ba\u015f\u0131na mal\u0131n teslim edildi\u011fini veya hizmetin ifa <\/span>edildi\u011fini kesin olarak ortaya koymaz. Bununla birlikte, faturan\u0131n reddedilmeyerek ticari defterlere kaydedilmesi ve <\/span>\u00f6zellikle uzun s\u00fcre sessiz kal\u0131nmas\u0131, uygulamada teslim ve ifa olgusuna ili\u015fkin g\u00fc\u00e7l\u00fc bir karine olarak <\/span>de\u011ferlendirilmektedir. Ancak bu karine kesin nitelikte olmay\u0131p aksinin her zaman somut delillerle ortaya konulmas\u0131 <\/span>m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>\n

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Ticari defterler ise ancak HMK m.222\u2019de \u00f6ng\u00f6r\u00fclen \u015fekil ve i\u00e7erik \u015fartlar\u0131 sa\u011fland\u0131\u011f\u0131nda sahibi lehine g\u00fc\u00e7l\u00fc bir delil de\u011feri kazan\u0131r. Defterlerin kar\u015f\u0131l\u0131kl\u0131 incelenmesi, kay\u0131tlar\u0131n uyumu ve ibraz y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne uygun <\/span>davran\u0131lmas\u0131 bu de\u011ferlendirmede belirleyicidir. Sonu\u00e7 olarak, ticari uyu\u015fmazl\u0131klarda fatura ile ticari defterler tek <\/span>ba\u015f\u0131na de\u011fil, birlikte ve kanunun \u00f6ng\u00f6rd\u00fc\u011f\u00fc usul \u00e7er\u00e7evesinde de\u011ferlendirildi\u011finde anlam ve etki kazanmaktad\u0131r.<\/span><\/p>\n

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Av. Fatma Nur \u00c7EL\u0130K<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Giri\u015fTicari hayat\u0131n dinamizmi i\u00e7inde akdedilen s\u00f6zle\u015fmelerin ifas\u0131 s\u0131ras\u0131nda ortaya \u00e7\u0131kan uyu\u015fmazl\u0131klarda, faturalar ile ticari defter ve kay\u0131tlar, uyu\u015fmazl\u0131\u011f\u0131n ayd\u0131nlat\u0131lmas\u0131nda ve yarg\u0131lama s\u00fcrecinin sa\u011fl\u0131kl\u0131 y\u00fcr\u00fct\u00fclmesinde belirleyici rol oynar. Bu \u00e7er\u00e7evede, 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu (TTK) ve 6100 say\u0131l\u0131 Hukuk Muhakemeleri Kanunu (HMK) uyar\u0131nca faturan\u0131n hukuki mahiyeti ile ticari defter ve kay\u0131tlar\u0131n de\u011ferlendirilme bi\u00e7imi somut olay\u0131n …<\/p>\n

Ticari Davalarda Fatura ve Ticari Defterlerin Delil De\u011feri<\/span> Devam\u0131 »<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[58],"tags":[174,168,170,176,178,166,172],"class_list":["post-3600","post","type-post","status-publish","format-standard","hentry","category-ticaret-hukuku","tag-defter","tag-delil","tag-fatura","tag-hukuk","tag-ispat","tag-ticarethukuku","tag-ticaridefter"],"_links":{"self":[{"href":"https:\/\/erkanpartners.com\/index.php?rest_route=\/wp\/v2\/posts\/3600","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/erkanpartners.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/erkanpartners.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/erkanpartners.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/erkanpartners.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3600"}],"version-history":[{"count":22,"href":"https:\/\/erkanpartners.com\/index.php?rest_route=\/wp\/v2\/posts\/3600\/revisions"}],"predecessor-version":[{"id":3622,"href":"https:\/\/erkanpartners.com\/index.php?rest_route=\/wp\/v2\/posts\/3600\/revisions\/3622"}],"wp:attachment":[{"href":"https:\/\/erkanpartners.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3600"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erkanpartners.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3600"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/erkanpartners.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3600"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}