Turkey encompasses 100.000+ taxpayers into e-documents starting New Year’s Day 2020

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Turkey encompasses 100.000+ taxpayers into e-documents starting New Year’s Day 2020

Published at the Official Gazette on 19/10/2019, the Turkish Revenue Administration has announced 2 new communiqués (1, 2) regarding e-invoice, e-archive invoice (known in some countries as e-bill), e-Ledger (known in some countries as e-book) and e-Waybill (known in some countries as e-Dispatch Note), e-Ticket, e-Receipts (both tradesmen’s and farmers’). This development enlarges the scope of mandatory users of e-document products in 2020.

Major changes in obligations related with some key e-documents may be summarized as per below. The rules below are perpetual for further years and create respective obligations for the beginning of each consecutive year.

Obligatory Digitization by Date:

e-Invoice

  • Middlemen or merchants trading fruits or vegetables → 01Jan20
  • Companies with 2018 year-end gross sales up from 5 Mio TRY → 01.07.2020 (the rule applies repeatedly for further accounting years practically creating an obligation on July 1st of every consecutive year)
  • Companies licensed by EPDK (Turkish Energy Market Regulatory Authority) (including dealers i.e gas stations included) → 01Jul20
  • Motor vehicle manufacturers, importers, dealers → 01Jul20
  • Companies acting as middlemen in Internet sales → 01Jul20
  • Internet banner publishers and web advertisers → 01Jul20

 e-Archive Invoice (a.k.a. e-bill)

  • All e-Invoice users → 01Jan20
  • All e-Invoice users coming in after 01Jan20 → as of the date e-Invoice usage has been initiated
  • Companies acting as middlemen in Internet sales or rentals via websites → 01Jan20
  • Internet banner publishers and web advertisers → 01Jan20

 e-Ledger (a.k.a. e-book)

  • Companies subject to independent audit → 01Jan20

And de facto;

  • All e-Invoice mandatory users → as of the date e-Invoice usage has been initiated
  • Companies with year-end gross sales up from 5 Mio TRY → as of the date e-Invoice usage has been initiated

 e-Waybill (a.k.a. e-Despatch Note)

  • Middlemen or merchants trading fruits or vegetables → 01Jan20
  • Companies with 2018 year-end gross sales up from 25 Mio TRY → 01Jul2020 (Rule applies repeatedly for further accounting years practically creating an obligation on July 1st of every consecutive year)
  • Companies licensed by EPDK (Turkish Energy Market Regulatory Authority) (including dealers i.e gas stations included) → 01Jul20
  • Motor vehicle manufacturers, importers, dealers → 01Jul20
  • Companies acting as middlemen in Internet sales → 01Jul20
  • Internet banner publishers and web advertisers → 01Jul20
  • Iron and steel manufacturers, importers and dealers (hence mandatory e-Invoice users) → 01Jul2020
  • Registered users of Turkish Fertilizer Tracking System (GTS) → 01Jul2020

(QNB eFinans, has acquired the required licenses and are currently ready with 4 European partners and with 200+ ERPs ready to be installed, with our webservice guides and offer test and development environments for all above e-documents. We’ve been coaching our 200+ software partners from day 1 to develop their connecting software to serve their clients’ needs, on our development environment. For more information please reach me at international@efinans.com.tr and/or ilke.altin@qnbefinans.com )