The Turkish Revenue Authority (TRA) has published 2 draft communiqués to putting the digital expansion into focus again. According to sources within the TRA, e-invoice using taxpayer number may increase to 185,000 including about 40,000 public sector users and users of the e-bill (“e-arsiv”) system may increase to 140,000. These 140,000 will be required to use e-waybill as well
Please find below a summary of both drafts.
Draft aims to expand usage of e-invoice and e-bill (“e-arsiv”) as follows:
- Regardless of any relation to online sales / e-commerce, companies meeting or exceeding gross sales of-over- 5 million Turkish Liras (hence arithmetically including all e-invoice users) will be obligated to use e-bills.
- Any invoice meeting or exceeding the equivalent of tax inclusive value 50,000TRY will have to be delivered to its receiver according to the rules of the
- TRA e-invoice rules if the receiver is an e-invoice user
- TRA e-bill rules if the receiver is not a TRA e-invoice user
- E-commerce marketplace and platforms, ad banner exchange platforms and e-classified ad service platforms will be obligated to use e-bill.
- Extra rules on FCRs utilizing the rules of new generation FCR reporting for daily closing via the e-bill system have been drafted.
- Rules technically defined by the TRA governing e-bill service providers has been clarified and drafted into a communiqué (which is also linked to service provider audit rules to be published soon). The service provider will
- acquire e-bill licenses separately from existent e-invoice licenses,
- also be a user of e-bill itself,
- have the infrastructure to serve any digital document relating to the service digitally available to the TRA, at all times.
- Data mining by the service providers will be strictly prohibited.
- Usage of colors and formats of the print output in the retail sector has been clarified regarding flexibilities granted.
Draft aims to make amend the usage of e-waybill obligatory for all users of e-invoicing (relating to by laws #397, #416, #421, #424, 433, 447, 448, 454, 461, 475) as of 01/01/2019. Initial draft of tax law #487 had aimed for obligatory use as of 01/07/2018. The final version published in the Official Gazette came out as voluntary use as of 01/01/2018. This new draft aims to attain the original purpose.
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