Turkey aims to encompass more taxpayers into e-invoicing in 2019 & reconsiders e-waybill obligation

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Turkey aims to encompass more taxpayers into e-invoicing in 2019 & reconsiders e-waybill obligation

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By: Ilke Altin, eFinans

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 communiqué to amend Tax Law communiqué #433, relates to e-bill and e-invoice mainly. Partially relating to financial cash registers (FCR).

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 communiqué to amend Tax Law communiqué #487, relates to e-waybill (e-dispatch note)

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.

(eFinans has acquired the required licenses and is currently ready with one of its European partners and with 17+ ERPs ready to be installed, with its webservice guides and offers test and development environments for e-waybill. It has been coaching its 140+ software partners for the last year to develop their connecting software to serve their clients’ needs on eFinans’s development environment. For more information please consult international@efinans.com.tr or ilke.altin@efinans.com.tr)