With the regulation it made in 2019, the Revenue Administration decided to switch to e-Documentation applications by taxpayer groups and sectors in 2020 and beyond.

Industries and taxpayer groups switch to these practices according to their gross sales revenues.

In this context, the obligation to use e-Documentation in many documents such as paper invoices, archive invoices, waybills, producer receipts and notebooks is implemented.

Many sectors such as businesses licensed by the Energy Market Regulatory Authority (EMRA), those engaged in the vegetable and fruit trade as brokers and traders, intermediary service providers, internet advertising service intermediaries, passenger transport companies, beverage manufacturers and cinema operators, included in these applications.

New taxpayer groups will also switch to e-invoice

With the latest regulation of the Revenue Administration, new taxpayer groups will also be able to switch to e-Invoice. Accordingly, taxpayers with a gross sales revenue of 3 million TL or more for the year 2022 will have to switch to e-Invoice as of today, regardless of the sector.

Among the taxpayers who sell goods or services either on their own websites or on internet sales platforms or in any electronic environment, those with a gross sales revenue of 500 thousand TL or more for the year 2022 (or their sales and gross business revenue) will also be included in this requirement.

Of the taxpayers who make real estate or motor vehicle, construction, manufacture, purchase, sale or rental transactions and those who act as intermediaries in these transactions, those with a gross sales revenue of 500 thousand TL or more for 2022 (or their sales and gross business income) after 1 July It will need to be transferred to e-Invoice or e-Archive invoice.

Those who issue paper invoices will be fined at least 2 thousand 200 liras.

These taxpayers will switch to the e-Ledger application as of January 1, 2024.

If the e-Archive invoice is not issued, amounts different from the actual amount are included, if the e-Archive invoice, which should be issued as an electronic document, is issued as paper (except for obligatory cases) and it is deemed not drawn at all, for each document not less than 2 thousand 200 liras for the year 2023. A special irregularity penalty will be imposed at the rate of 10 percent of the amount or the difference of the amount required to be written on the documents. The total fine to be imposed for each type of document in a calendar year will be 1 million 100 thousand liras.

Taxpayers registered with the e-Invoice application and with a turnover of 10 million TL or more in 2022 will also have to switch to the e-waybill application as of July 1, regardless of the sector.

On the other hand, the e-Invoice application covers the creation, transmission, storage, submission and reporting of the invoice in electronic environment, which allows the messages to be transferred securely between the parties in accordance with the determined standards.

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