The obligation for e-invoice and new regulations have come into effect.

For taxpayers not included in the e-invoice and e-archive invoice application, if the total amount of invoices issued, including taxes, exceeds 3,000 lira as of January 1, 2025, a mandatory requirement to issue e-archive invoices will be introduced regardless of the invoice amount starting from January 1, 2026.

The "Communiqué on Amendments to the General Communiqué of the Tax Procedure Law," prepared by the Revenue Administration under the Ministry of Treasury and Finance, has been published in the Official Gazette and has come into effect.

INFORMATION IS VERIFIED ELECTRONICALLY

According to information obtained from the Ministry, with the communiqué, the facilitation and widespread use of the expense receipt, which is included in the Law and used by taxpayers but has not yet been able to be issued as an electronic document, has been enabled by allowing the parties' information to be verified electronically or through communication tools instead of requiring the document to be signed with wet signatures by the parties.

Similarly, to facilitate and promote the electronic issuance of the producer receipt, which can currently be issued electronically, the requirement for the document to be signed with wet signatures by the parties has been replaced with the possibility of verifying the parties' information electronically or through communication tools.

Additionally, the possibility of issuing e-receipts has been introduced for financing and savings financing companies, payment institutions, and electronic money institutions regarding their transactions subject to bank and insurance transaction taxes.

In order to increase the effectiveness of risk analysis studies and to enhance the efficiency of accounting and declaration processes, a mandatory requirement has been introduced for invoices issued by taxpayers not included in the e-invoice and e-archive invoice application, if the total amount, including taxes, exceeds 3,000 lira as of January 1, 2025, to be issued as e-archive invoices regardless of the amount starting from January 1, 2026.

NEW APPLICATION FOR TAX SECURITY

On the other hand, in order to ensure tax security, a requirement has been introduced for taxpayers whose gross sales revenue exceeds 1 million lira to be included in the e-delivery note application, as part of the Construction Iron Tracking System, which has been implemented to electronically monitor all processes from the production and importation of construction iron to its delivery to the construction contractor.

Some regulations have also been made to activate the direct integration method, which is one of the methods for taxpayers to use electronic document applications, and to ensure that taxpayers with certain capacity and IT infrastructure can use this method.

PENALTIES FOR THOSE WHO DO NOT CORRECT DEFICIENCIES

With the communiqué, determinations have also been made regarding the actions to be taken against special integrators authorized by the GIB to provide services to taxpayers within the scope of electronic document applications, who are found to act contrary to the regulations and technical arrangements related to electronic document applications. Accordingly, special irregularity fines will be imposed on special integrators with identified deficiencies, and they will be asked to rectify the deficiencies. The special integrator licenses of those who do not rectify the identified deficiencies within the given time frame and those whose deficiencies are identified multiple times within the same calendar year may be revoked by the GIB.

Similar regulations have also been made for taxpayers who use electronic document applications directly through their own IT systems.