Regulatory updates - Türkiye

On November 21, 2024, the Turkish Revenue Administration (“Gelir İdaresi Başkanlığı” or “GİB”) announced the transition to the New Central Application of e-Invoice (e-Fatura) and e-Waybill (e-İrsaliye). This transition will begin at 00:01 (GMT+3) on December 14, 2024.

The New Central Application provides and controls the communication between the "Sender Unit" (“Gönderici Birim”) and the "Mail Box" (“Posta Kutusu”) used in e-Invoice and e-Waybill documents.

During the transition, the e-Invoice and e-Waybill portals, as well as e-Document inquiry services, will be temporarily unavailable. Taxpayers registered for e-Invoice and e-Waybill applications, and those using the e-Invoice and e-Waybill portals, can issue documents as printed paper (e-Arşiv invoice).

To ensure documents reach recipients on time, it is advisable to create and send any planned documents electronically before the transition begins.

Changes regarding e-Arşiv invoice

Starting 1 July 2024, e-Arsiv reports must include the following fields:

• Signature Time
• Tax Rate
• Shipment Information (applies only to Internet sale invoices)

These changes have been stipulated in the updated versions of the e-Arşiv Technical Guide and e-Arsiv Package.

Changes regarding e-Ledger (“e-Defter”)

With the development made in the e-Ledger application, the e-Ledger Application screens have been renewed and made available for use.

From 22 May 2024, the e-Ledger and its secondary copies shall be made available simultaneously for submission to the GIB Information Processing System via the e-Ledger application or web service.

These changes have been stipulated in the updated version of the e-Ledger Application Guide.

Additionally, amendments to the Electronic Ledgers General Communiqué consider the new requirements for certain persons to switch to e-Ledger applications and the updated deadline requirements for e-Ledger submissions.

The deadline for e-Ledger submissions has been extended to the end of the tenth day of the fourth month following the relevant month. The submission deadline based on interim tax periods has been extended to the tenth day of the third month following the accounting period.

GIB will open the e-Ledger accounts of taxpayers who are obliged to be included in the e-Ledger application by the start of this mandate. This will be effective from the beginning of the month following the date when the taxpayers are notified.

As of 1 September 2023, it will be mandatory to include Quick Response codes (QR codes) when issuing the following document types:

• E-Fatura Invoice
• E-Arşiv Invoice
• E-Waybill
• E-Self-Employment Receipt (E-SMM)
• E-Producer Receipt (E-MM)
• E-Insurance Commission Expense Document
• E-Currency and Precious Metal Trading Document
• E-Stake Document

A QR code is a type of matrix barcode (or two-dimensional barcode). They contain data and can be quickly scanned and read by machines for fast processing.

Information on QR code required content can be found in the guide published by GIB.

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