The obligation of e-Invoice e-Ledger is imposed with the General Communique of Tax Procedure Law which is published on the 20.06.2015 dated and 29392 numbered Official Gazette, for the ones below:

• Taxpayers who have 10 Million TL or more gross sales increase for 2017 fiscal period: from the beginning of the fiscal year that follows the date of submitting the income/corporate tax return regarding the related fiscal year (this date is 1/1/2019 for the ones subjected to the normal fiscal year),
• Taxpayers who obtain licence from Energy Market Regulatory Authority (“EMRA”) because of their activities such as submission, importation, production of the goods listed in annex (I) of the Law on Special Consumption Tax numbered 4760 (the ones that have franchise licence, shall not be considered in this scope since they have this licence exclusively) From the beginning of the fiscal period that follows the date of obtaining a licence (from the beginning of the next fiscal period in terms of the requestor taxpayers in the event of having the period between the licence obtaining and next fiscal period, less than 3 months)
• Taxpayers who product, construct and import the goods listed in the annex (III) of the Law of Special Consumption Tax numbered 4760, as of the beginning the fiscal period that follows the establishment of the obligation (from the beginning of next fiscal period in terms of the requestor taxpayers in the event of having the period between the licence obtaining and next fiscal period, less than 3 months),

The “Law Proposal on Making Amendments in Certain Laws and Statutory Degrees” presented to the GNAT (Grand National Assembly of Türkiye) on 30.11.2018, will make new amendments with the goals of contributing to economic growth and increasing levels of income and welfare.

Certain clauses in the law proposal, which consists of 71 articles, are as follows:

As is known, the information regarding the notifications made in electronical environment is given in the Art. 7/a of 7201 numbered Notification Law amended with the 7101 numbered Law which is published in the Official Gazette on 15.03.2018; and it is mentioned in the same Law that the procedures and principles of e-notification shall be determined with a regulation. The “Electronical Notification Regulation” (the “Regulation”) is published on 06.12.2018 in the 30617 dated Official Gazette by the Ministry of Justice. You may reach the full text of the Regulation here.

Durations; which were stated in the clauses (a), (b), (c) and (e) of the 13th paragraph of the 10th Article that belongs to “The Law no. 7143 on Restructuring Taxational and Other Certain Debts and Amendments in Certain Laws”, published in the Recurrent Official Gazette numbered as 30611 on 30 November 2018; are extended for 6 months starting from the due dates with the Presidential Decree numbered as 405, which extends the duration for 6 months starting from the due dates of declarations of relevant assets and %2 tax payments over the declared amounts.