Applications of E-Invoice, E-Archive, E-Ledger are starting in 2020

There have been important changes implemented on applications of e-Ledger, e-Invoice, e-Archive with the Communiqué dated 19.10.2019 and published in the Official Gazette numbered 30923 in regard to amending General Tax Procedural Law Communiqué with the item number 509 and General Electronic Ledger Communiqué with the item number 3.

With the amendments, in addition to the documents such as e-Invoice, e-Archive, e-Dispatch Note, e-Ledger, e-Producer Receipt, e-Self Employment Vouchers and e-Ticket; taxpayers who issue e-Insurance Certificate, e-Expense Voucher, e-Receipt and e-Exchange Receipt are also included in scope of the legislation.

e-Invoice Application;

• Taxpayers with gross sales revenue of 5 million TL and above for 2018 or later accounting periods;
• The taxpayers defined in the Law within the scope of Electronic Commerce;
• The taxpayers manufacture, construct and import the goods included in the list (III) attached to the Special Consumption Tax Law;
• The taxpayers who have received licenses from the Energy Market Regulatory Authority for their activities regarding import, manufacture, etc. of the goods listed in (I) attached to the Special Consumption Tax Law;
• Pursuant to the Law No. 5957, taxpayers engaged in the trade of vegetables / fruits as brokers or merchants are included in the scope.

In case above-mentioned taxpayers have gross sales revenue of 5 million TL and above;

• If revenues exceed the threshold in 2018 – 2019, application will start on 01.07.2020,
• If the revenues exceed the threshold in the following years, application will start in 7^th month of the next year.

e-Archive Application;

The taxpayers who are obliged to switch to the e-Invoice application have also become obliged to switch to the e-Archive Invoice application along with the e-Invoice.

As of 01.01.2020, taxpayers, who were not subject to e-Archive obligation, have become obliged to issue e-Archive Invoice in case invoice amount exceeds 5.000 TL to taxpayers, and exceeds 30.000 TL to non-taxpayers.

Other e-Document Applications;

• • In 2018 or following periods, taxpayers with gross sales revenue above of 25 million TL and have activities in certain sectors identified in the Communiqué are included in the scope of e-Dispatch Note.
• • Professionals such as Attorneys and Certified Public Accountants are included in the scope of e-Self Employment Vouchers without any amount limitation.
• • Taxpayers who are required to issue Producer Receipts since they are in the scope of e-Invoice; taxpayers pursuant to the Law No. 5957 and engaged in the trade of vegetables / fruits as brokers or merchants; and taxpayers defined in the scope of the Law shall be included in the scope of e-Producer Receipt until 01.07.2020.

e-Ledger Application;

• Taxpayers who are obliged to switch to the e-Invoice application;
• Taxpayers, who are subject to Independent Audit, are required to become e-Ledger users.

Within the scope of the related communiqué; it is regulated that ledger certificates can be issued separately for each month until the end of the month in which the tax declaration is submitted.

Taxpayers who will prefer the application that will start on 01.01.2020, shall declare their preference in written format, within the first month.

Circulars in Turkish regarding the subject:

• Click here for the 1^st circular.
• Click here for the 2^st circular.