You can find detailed information about e-Invoice below.
e-Invoice entered into force on 05.03.2010 with the notification of Tax Procedure Law number 397. e-Invoice has the same attributes as the paper invoice, but is an electronic official document by GIB (Revenue Administration) which allows documentary communication between the seller and the buyer to be carried out on a central platform.
e-Invoice, managed by GIB is a secure system between parties that saves time and money. GIB chose a language that has many uses in practice and internationally as well. It is based on Microsoft Dynamics 365 Business Central (NAV) supported Universal Business Language (UBL) XML format. This format, which is open source, is called UBL-TR in our country.
What are the advantages of the e-Invoice application?
• Saves time.
• Zero paper costs. Zero archiving costs.
• It is an environmentally friendly application.
• Provides low cost and secure storage.
• Allows data analysis to be done more easily.
• No certification costs paid to the notary.
• Increases controllability on the accounting side (approval mechanism).
• Eliminates problems such as delays or losses between buyer and seller, caused by post or cargo company.
Which taxpayers are obligated to use e-Invoice?
GIB enforces e-Invoice for the taxpayer groups determined by the Turkish Taxation Code (Law No. 421) in the Official Gazette No. 28497.
Companies that are required to enter e-Invoice under this communiqué:
Taxpayers who have a mineral oil license under the Law No. 5015 of 04.12.2003 and those who have gross sales revenue of 25 million TL in 2011 as of 31.12.2011
Taxpayers who manufacture, build or import goods listed in the Annex (III) of Law No. 4760 of 06.06.2002 and who have a gross sales revenue of 10 million TL in 2011 as of December 31, 2011.
Airline carrier companies who are IATA members and other intercity or international road or sea passenger carrier companies. They also have to receive permission to use e-Ticketing.
All taxpayers will gradually switch to electronic solutions in the near future according to the timetable determined by the law maker.