Sahte ve muhteviyatı itibariyle yanıltıcı (Naylon) faturalar; gerçek bir mal ve hizmet alımı olmadığı halde mal ve hizmet alınmış gibi düzenlenen faturalardır. 213 sayılı Vergi Usul Kanununun 359. Maddesinde; Gerçek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle gerçeğe aykırı şekilde yansıtan belgenin muhteviyatı itibariyle yanıltıcı belge olduğu, gerçek bir…
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