E-Compliance Summary-Türkiye

Key Mandates, Country Technicality & Terms

Key Mandates

April 1, 2014

E-Fatura

The e-invoicing mandated (e-Fatura-based on the taxpayer-required revenue limit) for all B2B, B2C, and B2G transactions.

April 1, 2014

January 1, 2015

E-Defter

The e-Defter(e-Ledger) mandate is to create the required XML file with the accounting records and submit it to the authority monthly(three-month grace period).

January 1, 2015

January 1, 2020

E-Arşiv

The e-Archiving (e-invoice type that is called for B2C transactions) is mandated for the taxpayers that are not registered in the e-Invoice taxpayer list and submitted only to the authority via the required XML report.

January 1, 2020

July 1, 2020

E-İrsaliye

The e-delivery mandated (based on the taxpayer-required revenue limit) for the transactions involving goods movement. Taxpayers must create the required XML file and submit it to the authorities to start the goods transportation process.

July 1, 2020

E-Müstahsil Makbuzu

The e-producer receipt is issued and mandated for the farmers or merchants that buy goods from non-taxpayer (not required to submit e-ledger) farmers to acknowledge authorities as an XML report for the related trade.

July 1, 2020

Country Technicality & Terms

Scope | Invoicing Model

Scope:B2B & B2G & B2C Transactions.
Accounting books records for e-Ledger.
Invoicing Model: Centralized

Platforms

-GIB

Formats

Invoice: XML 2.1 TR
e-Ledger: XBLR-GB

Signature & Submission Method

The signature(USB dongle) is required only for all invoices & reports.

Two types of categories can be chosen to submit the electronic data.
-The first one is direct integration(taxpayers are communicating directly with the GIB services) and,
-The second one is the integration method where tax -payers use an accredited special integrator to communicate with GIB services on behalf of the taxpayer.

Archiving

Archiving is mandatory for 10 years and archiving abroad is not allowed.

Key Notes

*Invoice Reception is mandatory.

*QR Code is mandatory for all invoice documents.

*Invoice Scenarios: There are two main mostly used e-invoice types to be used between B2B transactions. TEMELFATURA(Where the receiver can not reject the invoice and TİCARİFATURA(Where the receiver can provide accept or reject messages within 8 days of invoice issue date.

*No automated cancellation process is available for the approved e-ledgers that require editing after the end of the grace period.

*e-Archive XML documents must be gathered in the required XML reports and must be sent to the authorities within the next day of the invoice signature date(the date the e-invoice document is digitally signed).

*e-Delivery documents can be partially approved or rejected by the receiver. In this case new e-delivery document must be created for declined goods to be transmitted back to the sender.

*e-Producer receipt has the same submission concept as e-archiving. e-Producer XML documents must be gathered in the required XML reports and must be sent to the authorities within the next day of the invoice signature date(the date invoice document is digitally signed).