e-Tax Compliance

New Developments in Electronic Invoicing in Turkey

19.12.2019
Turkey e-invocing

The e-invoicing process in Turkey will be subject to new developments in 2020 set to impact all businesses operating in the country. The Turkish Revenue Administration (TRA) has announced the following changes:

AS OF JANUARY 2020 PAPER INVOICES WILL NO LONGER BE LEGALLY VALID AND IT WILL BECOME MANDATORY TO USE THE E-ARŞIV FATURA

The TRA has announced a ban on the use of paper invoices starting January 2020. This involves a series of legal implications for businesses since only electronic invoices will be legally valid.

 

E-arşiv Fatura

The E-arşiv Fatura is the electronic invoice that businesses must send all customers not logged in the TRA. Companies must send these invoices to recipients electronically. This poses a major challenge as many of the recipients do not work with integrated solutions. That's why EDICOM, through its Business@mail publication platform, provides companies with the possibility of publishing these customers’ E-arşiv Fatura so they can check it. The invoices are published in a fully automated fashion, integrated with the firms’ management systems. Every time an electronic invoice is issued, the recipient will get an email notifying them so they can check it in Business@mail. The solution provides a series of notifications reporting invoice consultation status and delivering absolute control over communication flows with customers.

It will also be mandatory for businesses to file a daily statement of a summary list with the E-arşiv Fatura sent to the TRA.

Plus Turkish firms invoicing companies abroad must declare them over the TRA portal using the E-arşiv Fatura format.

 

TURKISH COMPANIES REQUIRED TO ISSUE E-IRSALIYE ELECTRONIC DOCUMENTS STARTING JULY 2020

E-Irsaliye waybill

E-Irsaliye or e-deliveries must be declared over the TRA portal by businesses obliged to invoice electronically.

E-INVOICING REQUIREMENTS IN TURKEY

  • Companies that want to invoice in Turkey must sign up to the TRA using their VKN tax ID code.
  • They also have to complete a number of documents published on the government portal. Their tax advisors will determine exactly what information to send.
  • Companies must have the digital certificate of an individual and an electronic seal of the company and file their articles of association with the firm’s Notary.

HOW THE E-INVOICING SYSTEM IN TURKEY WORKS

Once authorized by the TRA, companies submit invoices in UBL-TR 1.2 format over the TRA portal. The process is automatic and immediate if you use the EDICOM GLOBAL E-INVOICING platform. Our solution collects all the data from your ERP, transforms it into the required format and, after validating it, sends it to the TRA. The TRA approves the message and issues the related invoicing document to the recipient.

E-invoices have to be securely archived for 10 years to ensure long-term document integrity. That is why it is necessary to digitally sign stored documents in line with the XADES standard.

The GLOBAL E-INVOICING platform makes it possible to send and receive any type of electronic invoice in a centralized, automatic, and secure fashion, irrespective of the country where you operate, adapting documents to the laws in force in each place. GLOBAL E-INVOICING can also interchange all other types of business documents, such as E-Irsaliye waybills.

 

E-INVOICING EVOLUTION IN TURKEY

The e-invoicing process in Turkey began in 2010 with the approval of the VUK tax procedure law awarding e-invoices the same legal status as paper ones. New taxpayers have been signed up to the Turkish e-invoicing system since then, in line with their annual turnover.

  • 2011 – Companies in the petroleum, alcohol, and tobacco sectors were the first to have to submit e-invoices.
  • 2010-2013 – They were joined by companies posting over ₺25Mn.
  • 2016 – Companies turnover  ₺10Mn.
  • 2019 – Companies turnover  ₺5Mn.

One peculiarity of the Turkish system is that recipients cannot refuse to receive electronic invoices.

Learn more about the potential benefits for your company

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