Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

November 22, 2021
2021-6236

Turkey publishes draft Communiqué regarding electronic documents

Executive summary

On 10 November 2021, Turkey published a draft Communiqué amending the provisions of Tax Procedural Code General Communiqué No: 509 on electronic documents (the draft Communiqué).

The draft Communiqué is subject to modification until it is finalized and published in the Official Gazette.

Detailed discussion

The draft Communiqué provides that for the following amendments to the Tax Procedural Code regarding electronic documents:

  • Taxpayers who have the following amount of gross sales revenue (or sales with gross business revenue) will be required to switch to e-invoicing:

    • TRY5 million and above for 2018, 2019 and 2020

    • TRY4 million and above for 2021

    • TRY3 million and above for 2022 and subsequent years

  • Online advertising service intermediaries for the publication of advertisements on the internet and their operators; and taxpayers who sell goods and services through their websites or their intermediary service providers' websites or in any other electronic environment, who generates gross sales revenue (or sales with gross business revenue ) over TRY1 million for 2020 and 2021 accounting years and TRY500,000 for 2022 or subsequent accounting periods will be required to switch to e-invoicing.

  • Taxpayers who carry out transactions regarding real estate and/or motor vehicles, construction, manufacture, purchase, sale or rent and taxpayers who act as an intermediary in these transactions are required to switch to e-invoicing if their gross sales revenues (or their sales with gross business revenue) are:

    • TRY1 million for the 2020 and 2021 accounting periods

    • TRY500,000 and above for 2022 or subsequent accounting periods

  • Hotels that provide accommodation services under an investment and/or operation license from the Ministry of Culture and Tourism and Municipalities are required to switch to e-invoicing.

  • Taxpayers who have not switched to an “e-archive invoice” must issue an e-archive invoice for the delivery and service realized by the date of 1 January 2022 if the total amount of such delivery and service invoice amount exceeds TRY10,000 (including taxes).

  • The e-Dispatch bill threshold will be reduced from “TRY25 million and above” to “TRY10 million and above.”

  • Taxpayers which operate in manufacturing, importing and exporting activities related to iron and steel made products (with the HS tariff code 72) and iron or steel made products (with the HS tariff code 73) will be required to switch to the e-dispatch bill; without meeting the e-invoicing requirements.

_________________________________________

For additional information with respect to this Alert, please contact the following:

Kuzey Yeminli Mali Müsavirlik A.S., Istanbul

 
 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 2024, Ernst & Young LLP.

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.

 

"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

 

Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.

 


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or ey.com. Please refer to the privacy notice/policy on these sites for more information.


Yes, I accept         Find out more