Key Facts About Turkey’s E-Arşiv Invoice System

Erdinç Aysu
June 23, 2020

The era of paper invoices is coming to an end. With the e-arşiv invoice system, you can issue an electronic invoice, even to non-registered e-invoice taxpayers. This regulation enables companies to send invoices directly to the end-user via e-mail removing the need for paper invoices.

Due to the official statement from the Turkish Revenue Administration (TRA), all taxpayers using e-invoice, intermediary service providers, online advertisers, and intermediary online advertisers mandatorily switched to the e-arşiv Invoice system from 1 January 2020.

It can be expensive and difficult to issue and archive traditional paper invoices which must be kept for at least 10 years. Stored in an electronic environment and easily accessed at any time, e-arşiv invoices substantially reduce such challenges.  This is also an incentive for companies that aren’t currently in scope to use the e-arşiv invoice system.

Differences between e-arşiv invoice and e-invoice

While both applications issue invoices in an electronic environment, there are some basic differences:

E-invoice

  • Issued to taxpayers registered in the system.
  • It is a two-way application; includes sending and receiving invoices.
  • Obligation to convert invoices to UBL-TR format before issue.

As the TRA is in the center of the system, there is no need to prepare a separate report and send it to them

E-arşiv invoice

  • A one-way application. It only includes sending invoices.
  • Can be issued in free format (e.g PDF) or UBL-TR.
  • Obligation to submit daily e-arşiv invoice reports to the TRA.
  • Issued to taxpayers not registered in the e-invoice system. According to the current regulation, companies not registered in e-arşiv invoice but that send invoices over 5000 TRY, tax included, to a taxpayer must also issue e-arşiv invoices.

E-arşiv invoice report

An e-arşiv invoice is sent directly to the end-user in hard copy or in an electronic environment. So, the TRA is not between the e-arşiv invoice and its recipient. Therefore, to access the data of e-arşiv invoices, the TRA requires companies to prepare e-arşiv invoice reports and send them daily to the TRA system. Companies that are registered in the application prepare the reports of all e-arşiv invoices issued that day in a format specified by the TRA and send these reports to TRA by the end of the next day.

The e-invoice application doesn’t require such reports because these invoices are first submitted to the TRA and then sent to the recipients after schema validation.

Can e-arşiv invoice printouts replace delivery notes?

If the necessary conditions are met, printouts of e-arşiv invoices can be used instead of delivery notes. In this case, there is no need to issue another delivery note. The conditions are:

  • Providing it at the point of delivery
  • Adding the inscription “Replaces delivery note” on the e-arşiv invoice
  • Adding the date and time of issue to the e-arşiv invoice
  • The seller or the authority must sign the printout

Take Action

Sovos has more than a decade of experience keeping clients up to date with e-invoicing mandates all over the world.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.

Author

Erdinç Aysu

Located in Turkey, Erdinç is the lead solution principal on everything relating to the Turkish Mandate. Erdinç supports business partners and customers in terms of technical and legal aspects and optimizes their business processes, whereas UR-GE marketing and customer compliance within Sovos. Erdinç has more than eight years of experience in software technologies and completed his Master’s degree in Computer Engineering at Işık University. Erdinç also supports e-transformation on every platform as a speaker in webinars and events.
Share This Post

LATAM VAT & Fiscal Reporting
May 20, 2020
Sovos Acquires Taxweb, Extends Tax Determination Capabilities in World’s Most Challenging Compliance Landscape

Earlier this month Sovos announced its second acquisition of 2020, completing our solution for Brazil with an unparalleled offering that solves tax compliance in the place where it is most challenging to do so.  Too many companies doing business in Brazil have been burdened by managing multiple point solutions for continuous transaction controls (CTCs), tax […]

Sales & Use Tax United States
October 26, 2020
Does Florida Have Any Sales Tax Economic Nexus Changes?

Since the South Dakota v. Wayfair, Inc. decision, nearly every state has adopted sales tax economic nexus changes. However, Florida has not yet made any such changes. The Sunshine State has no remote sales tax law and does not have income tax. Some lawmakers proposed legislation that would require remote businesses with sales in Florida […]

ShipCompliant
October 26, 2020
5 Myths Surrounding Retailer Direct-to-Consumer Wine Shipping

By Tom Wark, Executive Director, National Association of Wine Retailers No one who pays attention to the ongoing political and legal battles over direct-to-consumer (DtC) wine shipping will doubt that this is a contentious area of the law. Claims concerning retailer wine shipping emerge from every corner of the regulatory landscape including the wholesale tier, […]

Sales & Use Tax United States
October 26, 2020
Understanding the New Texas Sales Tax Nexus Rules

The South Dakota v. Wayfair, Inc. decision made waves in the sales tax nexus world, with ripples being felt in every state. The Texas sales tax nexus rules were no exception, and all businesses operating in the Lone Star State – remote organizations and those with a physical presence – must ensure they stay compliant. […]

Sales & Use Tax United States
October 26, 2020
How the California Sales Tax Nexus Impacts Businesses

It is essential that California businesses – both those operating remotely and that have a physical presence in the state – understand and adhere to all sales tax nexus laws, especially when and if the laws change. Failure to comply with these obligations could impact how businesses properly collect and remit taxes, leading to audits […]

Tax Information Reporting
October 26, 2020
Latest Updates: State Direct Reporting Requirements for Form 1099-NEC

With the latest IRS announcement in Publication 1220 stating that information reporting data for the new Form 1099-NEC  will not be included in the Combined Federal/State Filing (CF/SF) program,  numerous states are beginning to publish direct reporting requirements. The Sovos regulatory analysis team will continuously update this page with the latest state requirements for Form […]