2 New Upcoming Updates of the Turkish Revenue Administration in 2018

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2 New Upcoming Updates of the Turkish Revenue Administration in 2018

By: E.Alara Topra, Foriba

e-Delivery Note to Unregistered!

The General Communiqué of the Tax Procedures Code No. 487, which was issued regarding the electronic arrangement, transmission, preservation and presentation of the delivery note document used in the transport and shipment of a good, was published on 17 December 2017. Then, with the notification published on 01.01.2018, voluntary transitions started to e-Delivery note.

Another communiqué is expected in April, which would allow taxpayer to exchange e-Delivery Note with the last users, unlike from e-Invoice, while the Turkish Revenue Administration would be the receiver.

Expansion on e-Invoice and e-Archive Obligation Scope!

As it is known, e-Invoice is obligatory for companies with 10 million TL and above gross sales revenue, while e-Archive Invoice is obligatory for companies which is in e-Commerce and has grass sales revenue 5 million TL or above.

The Department of Revenue Administration is planning to add a new one to the scope of the e-Invoice and e-Archive requirements, which are being expanded step by step. In addition to the obligation to gross sales revenue, the TRA plans to set a maximum amount limit to the Invoice. According to this plan, even though the taxpayer is not a e-Invoice or e-Archive user, he/she wouldn’t be able to make out a paper invoice after the limit which is set by the TRA, therefore it’ll have to make out an e-Invoice.

Besides that, e-Invoice and e-Archive are planned to become required to the selected sectors. Accordingly, for example, the Automotive and Real Estate sectors would not be able to make out paper invoice after this notification, and would have to cut e-Invoices and e-Archive Invoices.

All these communiqués are planned to be established in 2018 by the Turkish Revenue Administration. You can get  detailed information and follow up the uptades from foriba.com