New Regulations for Electronic Document Schemes

Digitalisation is a continuing trend that has already redesigned almost all sectors of the economy and society today. Turkey has also successfully carried out a process of e-transformation in recent years.

The Ministry of Treasury and Finance has now issued Serial Communiqué 509 and Serial Communiqué 3, which both came into effect after being published in the Official Gazette No 30923 on 19 October 2019. The rules contained in these communiqués bring about new obligations for companies, explain the Ecovis experts.

With Serial Communiqué 509, the Revenue Administration has united all communiqués concerning the online preparation of mandatory documents according to tax procedure law under a single roof.

1. The scope of mandatory inclusion in the e-invoice scheme has been extended.
2. Taxpayers who export products and are registered in the e-invoice scheme must issue invoices related to the export of products in the form of an e-invoice.
3. The scope of mandatory inclusion in the e-archive invoice scheme has been extended.
4. Taxpayers who are registered for the e-invoice scheme are obliged to register for e-Producer Receipt scheme.
5. Self-employed individuals already trading must switch to the e-self-employed invoice scheme; those who start trading must switch to the e-self-employed invoice scheme by the end of the third month following the month in which they started trading.
6. Taxpayers who act as a broker or merchant in the wholesale business of fruit and vegetables and who are obliged to register for the e-invoice scheme must issue e-Producer Receipt.
7. A right is granted to certain taxpayers to issue an e-expense note.
8. The above-mentioned communiqué regulates the procedures related to the preparation of e-tickets for land, sea and air transportation, as well as cinema, theatre, sports competitions and similar events.
9. The communiqué regulates the procedures related to the additional optional electronic document schemes.
10. Under the communiqué, sanctions will be imposed if the documents subject to the electronic document obligation are issued in paper, or not issued at all.
11. Taxpayers who are obliged to issue the documents must keep their printed documents available.

Serial Communiqué 3 provides information on the list of taxpayers who are now obliged to switch to e-ledger and on the terms of how and when e-ledgers are produced and kept.

An additional important detail introduced in this communiqué is that certified public accountants and financial advisors are allowed to sign or approve e-ledgers and load them on the Revenue Administration Presidency’s systems. ECOVIS Kapital Network Outsource Accounting Payroll and Tax A.Ş. is qualified to provide this service and facilitate e-invoice and e-ledger procedures for its clients.