Turkey Amends the General Communique
The Turkish Revenue Authority (TRA) continues to innovate digital tax controls, most recently by introducing a new document type among other changes. They recently published
The Turkish Revenue Authority (TRA) continues to innovate digital tax controls, most recently by introducing a new document type among other changes. They recently published
The Turkish government continues to minimize the effects of the COVID-19 pandemic on companies. A Presidential decree has extended the deadline for the Ban on
Issuing e-delivery and printed delivery notes together The article (Article 15.5), which was quite confusing in the initial version of the guideline, is now much
Taxpayers with annual gross sales of TRY 5 million and above are obliged to use e-invoice or e-arşiv invoice from 1 July 2020. Although the
For rules to carry any real weight, the rule-maker must combine compliance with that rule with either a carrot or a stick. In the field
The General Communiqué no. 509 (communiqué) established the date of transition to the e-delivery note application and the full scope of the mandate. Whilst the
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
From 1 July 2020, all taxpayers with revenue above 25 million TL in 2018 or subsequent years must switch to the e-delivery note system. E-invoice
On October 19, 2019, the Turkish Revenue Administration (TRA) published a communique making the e-ledger application mandatory for e-invoice users, companies subject to an independent
Following the successful implementation of the e-invoicing mandate that has gradually expanded its scope, Turkey introduced a new mandate to track the movement of goods
On 3 April 2020, storage guidelines for e-ledger were published by the Turkish Revenue Authority (TRA). The guidelines set out the requirements and standards for
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
For companies operating in Turkey, 2019 was an eventful year for tax regulatory change and in particular, e-invoicing reform. Since it was first introduced in
The Turkish Revenue Administration (TRA) has now published the long-awaited e-Delivery Note Application Manual. The manual clarifies how the electronic delivery process will work and
The value of data is rising The value of data is becoming more precious than oil. Technology has transformed market dynamics across all sectors and
As an early adopter of the ‘clearance model’, Turkey positions itself as one of the leading countries in the world when it comes to tax digitisation.