Facts to Know About the 2021 E-Document Transition in Turkey

Selin Adler Ring
February 10, 2021

2020 was significant for the mandatory transition to e-transformation applications following the General Communique issued by the Turkish Revenue Administration (TRA). 2021 will be a year of mandatory transition to various e-documents for taxpayers.

Who must use e-invoice from 2021?

  • Taxpayers with gross sales revenue of TRY 5 million and above in 2020 and all subsequent financial periods must use e-invoice application from the beginning of the seventh month of the year of the following year.
  • Taxpayers, who are operating under the Special Consumption Tax Law No. 4760 and with an Energy Market Regulatory Authority (EMRA) license, must use e-invoice from the beginning of the fourth month after they began their activities in 2020 or the following years.
  • According to the Special Consumption Tax (SCT) Law, those who manufacture, construct and/or import certain goods in 2020 or the following years must use the e-invoice application from the beginning of the fourth month after the SCT taxpayer registration is created or they start manufacturing, construction or importation.
  • Those running an e-commerce business or providing intermediary services through the internet must complete their applications and transition preparations for 2020 or the following financial years. New taxpayers have to complete the applications and transition preparations within three months of the date they start paying taxes.
  • Taxpayers engaged in the fruit and vegetable trade as brokers or merchants must use the e-invoice application as of July 1, 2020 or the following financial years. Taxpayers who will start a new job have to complete the applications and transition preparations within three months of the start date.
  • Those who must use the e-invoice application because of the mandatory transition to the e-delivery note or the e-arşiv invoice application must use e-invoice from the starting date of transition to the e-delivery note or the e-arşiv invoice application.

What to know about using e-arşiv invoice and e-ledger

All companies with a gross sales revenue above TRY 5 million for 2020 onwards must use the e-invoice and e-arşiv invoice applications from the seventh month of the following year as it’s mandatory for taxpayers who are included in the e-invoice application to also use e-arşiv invoice in accordance to the General Communique on the Tax Procedural Law No. 509.

Companies that were required to use e-invoice and e-arşiv invoice as of July 1, 2020 will also be subject to the e-ledger application as of January 1, 2021.

Companies with gross sales revenue above 5 million TRY for 2020 have to use e-invoice and e-arşiv invoice as of July 1, 2021. Plus, they will be obliged to use the e-ledger as of January 1, 2022.

TRA updates to the e-ledger application

The TRA introduced several e-ledger updates in 2020. It is now possible to upload the e-ledger summary report (berat) on a monthly basis or in temporary tax periods. Taxpayers will be able to submit ledgers on a monthly or quarterly basis.

It’s mandatory to keep e-ledgers and the related secondary copies of e-ledger summary reports (berat) in the TRA system. The transfer dates for the 2020 e-ledgers and secondary copies of e-ledger summary reports to the TRA system are as follows:

  • January – February – March period of 2020: due on January 15, 2021
  • April – May – June period of 2020: due on February 15, 2021
  • July – August – September period of 2020: due on March 15, 2021
  • October – November – December period of 2020: due on April 15, 2021

The mandatory transition for the e-ticket application began on
January 1, 2021

According to General Communique No. 509 published by the TRA, the enterprises engaged in intercity transportation are now required to use the e-ticket application. The relevant companies were informed to complete e-transformation preparations by December 31, 2020.

From 2021 onwards businesses will have to begin using the e-ticket application from the fourth month after they began activities.

Take Action

Find out how Sovos tax compliance software can help you meet your e-transformation and e-document requirements in Turkey.

Sign up for Email Updates

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

Author

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.
Share this post

North America Tax Information Reporting
March 22, 2024
Market Conduct Annual Statement Reminders and More

On the second Wednesday of each month, Sovos experts host a 30-minute webinar, Water Cooler Wednesday, to share the latest updates on statutory filings. In March, Sarah Stubbs shared information about the many filings due after March 1, from Market Conduct Annual Statements to health supplements for P&C and life insurers writing A&H businesses and […]

North America ShipCompliant
March 21, 2024
How Producers Can Build a DtC Shipping Market

Direct-to-consumer (DtC) shipping has become one of the leading sales models for businesses of all sizes and in all markets. The idea of connecting directly with consumers is notably attractive, as it helps brands develop a personal relationship and avoid costly distribution chains. Yet, for all its popularity, DtC is often a hard concept to […]

North America ShipCompliant
March 20, 2024
Key Findings from the 2024 DtC Beer Shipping Report

This March, Sovos ShipCompliant released the fourth annual Direct-to-Consumer Beer Shipping Report in partnership with the Brewers Association. The DtC beer shipping report features exclusive insights on the regulatory state of the direct-to-consumer (DtC) channel, Brewers Association’s perspective and key data from a consumer preferences survey. Let’s take a deeper dive into some of the […]

March 20, 2024
As the World Gets Smaller, Think Bigger About Global Tax Compliance

For the past few weeks back, my colleagues and I have been talking a lot about the importance of a global strategy when it comes to addressing today’s modern tax environments. On the heels of Sovos introducing the Sovos Compliance Cloud, many in our company’s leadership team have blogged about related topics and the critical […]

North America ShipCompliant
March 12, 2024
Florida HR 583 Set to Uncork Larger Format Wine Bottles

Florida wine lovers could soon enjoy a bigger selection of bottles based on a recent bill passed by the state’s legislature (HR 583) that would remove the existing cap on wine bottle sizes. What is Florida’s HR 583 bill? Currently, Florida law prohibits the sale of wine in bottles larger than one gallon (a little […]