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

North America ShipCompliant
February 22, 2024
Is Beverage Alcohol Self-Distribution the Next Big Thing?

A number of recent lawsuits filed by beverage alcohol producers have raised new interest in self-distribution rights, an often-overlooked area of the industry. Self-distribution is when a supplier of alcohol, such as an importer or domestic manufacturer, is authorized to sell directly to retailers without having to work with a wholesaler to get their products […]

February 20, 2024
Why the Market is Ready for the Sovos Compliance Cloud

The emergence of digital transformation fundamentally changed how many governments and tax authorities around the world handle modern tax and compliance. What is unique about this process is that each individual government operates under its own set of rules, and global businesses are expected to keep up. In their efforts to address compliance, ironically, many […]

North America Tax Information Reporting
February 16, 2024
ACA Reporting Deadlines and More for Tax Year 2023

Affordable Care Act (ACA) reporting has started for tax year 2023. ACA reporting can quickly become complicated and costly with IRS penalties if your business does not have an efficient process in place. Although regulations have generally stayed the same for this reporting season, there are some important updates all businesses should be aware of […]

North America Unclaimed Property
February 16, 2024
Consequences of Non-Compliance with Unclaimed Property Laws

Building and maintaining a program to ensure compliance with the ever-changing unclaimed property laws is challenging, costly and time consuming. As a result, many companies put off or delay coming into compliance or do not put enough resources into creating a robust program. Those delays, erratic reporting and even ignorance that unclaimed property laws exist […]

North America ShipCompliant
February 16, 2024
Most Popular Wine Varietals Shipped in 2023 and More

Last month, Sovos ShipCompliant and WineBusiness Analytics released the 2024 Direct-to-Consumer Wine Shipping Report, marking the fourteenth consecutive collaboration between the two companies. Alex Koral and Andrew Adams presented an overview of the data and analysis from the report, highlighting key trends and statistics. Here, we summarize some of the noteworthy findings starting with the […]