E-Invoicing In Turkey
E-Fatura- 397 Sıra No’lu Vergi Usul Kanunu Genel Tebliği
E-İrsaliye- 487 Sıra No’lu VUK Genel Tebliği
The Turkish Revenue Administration (GİB), Gelir İdaresi Başkanlığı
In Turkey, the e-Invoice process is carried out by the Revenue Administration, GİB. On September 1, 2013, taxpayers with a turnover above the limit determined by the GİB were obliged to be included in the e-Invoice system. The format used for the e-Invoice document is UBL2.1, whose standards have been determined by the GİB. The format used in UBL is XML.
- The electronic invoicing used for B2B transactions between companies registered in the GİB is known as e-Fatura. The e-Fatura must be issued and declared to the GİB by all enterprises with a yearly invoice amount of 4 million TL or more as of 2021. As of 2022, the e-fatura implementation will continue to be popularized by reducing it to taxpayers with a turnover level of 3 million TL.
- GİB has obliged the transition to e-Arşiv Fatura in some cases. For invoices issued by e-Fatura taxpayers, e-Arşiv Fatura must be created if the buyer is not a taxpayer. Individuals and entities that are not e-Arşiv Fatura users have to issue an e-Arşiv Fatura if the total amount of the invoice, including taxes, to be issued to taxpayers exceeds 5,000 TL.
- At the same time those who are not e-Arşiv Fatura users are obliged to issue an e-Arşiv Fatura if the total amount of the invoice including taxes exceeds 30,000 TL. As of 2022, these limits have been reduced from 5000 TL to 1500 TL for e-Arşiv invoices issued to e-Fatura taxpayers, and from 30.000 TL to 10.000 TL for those who are not e-Arşiv Fatura users.
- Test environment is not mandatory in the application process to the GİB in order to become an E-Arşiv Fatura taxpayer. E-Arşiv Fatura taxpayer application is made through an integrator company. For individuals and entities that are not obliged to issue e-Arşiv Fatura, GİB offers the opportunity to use the e-Arşiv Fatura portal. In this portal structure, transactions are carried out manually.
- It is obligatory for e-Fatura taxpayers and taxpayers with a turnover of more than 10 million TL for the next fiscal year 2021 to switch to the e-İrsaliye (e-Waybill) implementation. e-İrsaliye documents issued by e-İrsaliye taxpayers to companies that are not e-İrsaliye taxpayers which must be sent to the virtual user of the Revenue Administration, GİB.
- As of January 2015, taxpayers who are obliged to switch to the e-Fatura implementation are also obliged to switch to the e-Defter (e-Ledger). e-Defter received its biggest update in 2019 with the e-Defter Report operation coming into effect.