Turkey  postpones  submission deadlines of e-ledgers due to COVID-19

Selin Adler Ring
April 3, 2020

On March 26, 2020, TRA published an announcement that postpones the deadlines for submitting e-Ledgers and e-Ledger summary reports ( berats). While the impact of COVID-19 takes hold around the world, we’ve been watching the different governments adapt to accommodate changes to support businesses and their economies.  It is now Turkey’s turn.  

The  General Communique No. 518 published on March 24 envisages that certain taxpayers, namely income taxpayers and corporate income taxpayers operating in certain sectors that are affected most, are in force majeure status between April 1, 2020, and June 30, 2020.  those taxpayers to submit their e-Ledgers and berats in July 2020. 

In short, where a taxpayer is obliged to pay income tax should, and should have submitted their e-Ledgers and berats for the December 2019 period by March 31, 2020, the new submission date is now April 2020. 

The new submission dates are as follows; 

  • for ledgers that belong to corporate taxpayers’ December 2019 period, the submission deadline is now July 2020
  • for ledgers that belong to January 2020 period, the submission deadline is now July 2020
  • for ledgers that belong to the February 2020 period, the submission deadline is July 2020
  • for ledgers that belong to March 2020 period, the submission deadline is July 2020

In addition to that, last week, there were other extensions on deadlines for tax declaration processes for different taxpayer groups Please visit TRA website for more information.

It is worth noting that at the time of going to press, the TRA has not made any amends to the go-live date for the new e-delivery note mandate for 1 July 2020. 

A live Global regulatory feed tracking all tax authorities changes from COVID-19 can be found here.

Please contact us for more information on how we can help.  


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Selin Adler Ring

Selin is Regulatory Counsel at Sovos. Based in Stockholm and originally from Turkey, Selin’s background is in corporate and commercial law, and currently specializes in global e-invoicing compliance. Selin earned a Law degree in her home country and has a master’s degree in Law and Economics. She speaks Russian, Arabic, English and Turkish.
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