Update on the Mandatory use of E-invoicing and E-Book Keeping
Electronic books and e-invoices were introduced to the Turkish accounting system in 2008, and started to be used voluntarily subsequently in 2010 and 2011. In 2012, certain tax payers were gradually required to use e-books and e-invoicing1, and recently the Communiqué 454, published in the Official Gazette in 20/06/2015, has expanded its application to include:
"a) Tax payers who have reported gross sales of 10.000.000 TL or over in 2014 and later.
b) Tax payers holding a license from the Regulation of Energy Market Commission due to production, exportation or delivery of the goods listed in the annex 1 to the Private Consumption Tax Law dated 06/06/2002. Those holding only a vendor / dealor license is exempt from this provision.
c) Tax payers, who produce and export the goods listed in the annex 3 to the Private Consumption Tax Law.
For tax payers who meet the conditions in (a) above will be required to keep e-books and use e-invoicing as of 01/01/2006. Those who meet the conditions in 2015 and after will be subject to the requirement applicable from the following term after the related period's corporate tax declaration. And finally, taxpayers who meet the conditions listed in (b) and (c) and have acquired the said licenses prior to the publication of this Communiqué shall comply with the obligation to keep e-books and use e-invoicing starting 01/01/2006. Those who acquire the licenses after the publication of the Communiqué will have to comply with the provisions in the month following the accounting period in which the license was obtained. In cases where the issue date of the license and the month following the accounting period is less than 3 months, the taxpayers will not be required to comply with the e-books and e-invoicing until the subsequent accounting period.
Tax payers registed under e-invoicing and subject to the VAT Law no. 3065, dated 25/10/1984, and who are required to make invoices in relation to article 11 of the VAT law for exportation of goods or transport of passenegers or goods shall also use e-books and e-invoicing as of 01/01/2016. The details governing the e-invoicing and its delivery to related parties shall be announced on www.efatura.gov.tr under the section "Guide to E-invoicing in Customs Transactions."2
It is estimated that there were around 20.000 tax payers actively using e-books and e-invoicing in 2014. It is projected that the number of users will reach 40.000 by the end of 2015.3
You can view the communiqué containing the relevant arrangement here.
For further information, please contact your customer representative or an expert.
1. These regulations include:
- Article 17 of the law amending certain provisions no. 5766, dated, 06/06/2008.
- Communiqué no. 397 published in the Official Gazette in 05/03/2010
- Communiqué no. 1 regarding electronic books and register published in the Official Gazette in 13/12/2011
- Communiqué no. 421 published in the Official Gazette in 14/12/2012.
3. Performance Review Report of the Revenue Administration available at http://www.gib.gov.tr/
