Turkey's E-Transformation Journey

A journey that began over 10 years ago

Turkey’s e-transformation started in 2012 when the Turkish Revenue Authority (TRA) introduced the first e-ledger mandate. Turkish reporting mandates have continued to evolve from that point.

Over time, the number of taxpayers needing to comply with the mandates has grown as the thresholds for eligibility have reduced and new taxpayer groups added in the scope of the mandate.

 As a result, businesses need to adopt a system capable of managing various e-applications and reducing the complexity of these applications.

Get the information you need

Mandate quick facts

  • Turkey has four major mandated e-transformation applications, and mandates including archiving of the e-document

  • Turkey’s e-invoicing mandate has two major applications: e-invoice (B2B) and e-arşiv invoice (B2B & B2C)

  • Introducing the clearance model e-invoice application in 2013, Turkey is one of the pioneers of clearance e-invoicing besides LATAM countries

  • E-arşiv invoice introduced in 2016 is a continuous transaction control (CTC)-reporting model; it can be exchanged in paper form but it must be issued electronically and all e-arşiv invoices must be reported to the Turkish Revenue Administration (TRA) daily

  • E-ledger mandate obliges taxpayers to electronically create, sign, and archive their cash blotter and general ledgers and report those ledgers’ summaries (berats) to the TRA monthly or quarterly
  • E-delivery notes must be issued and approved by the TRA or a special integrator to start transportation of the goods

  • TRA uses a localized format of UBL 2.1 for e-invoice, e-arşiv invoice, e-delivery note, and XBRL-GL for e-ledger

Mandate rollout dates

  • 1 January 2021: Those with a 2018 or 2019 revenue exceeding TRY 5 million must start using the e-ledger application due to e-invoice mandate.

  • Taxpayers with revenue exceeding TRY 5 million must start using e-invoicing applications by the seventh month of the following year

  • Taxpayers who start using e-invoicing applications after the seventh month must start using the e-ledger application by the beginning of the following year

  • Certain taxpayer groups, including online traders and middlemen or merchants trading fruits or vegetables, must start using e-invoicing applications within three months and the e-delivery note application within four months after establishing their business

Penalties

  • Not complying with the e-invoicing mandates will result in a fine that is 10% of the actual amount or of the missing amount of an e-invoice (e-invoice, e-arşiv invoice and export invoices). The fine can’t be lower than TRY 350 (approx. EUR 50) per invoice and the maximum fines might reach TRY 180,000 (approx. EUR 25,700) annually per document type

  • Failure to comply with the e-delivery note mandate will result in a TRY 350 (approx. EUR 50) fine per document. The maximum fines might reach TRY 180,000 (approx. EUR 25,700) annually

Need help navigating the complexities of the Turkish tax compliance landscape?

With more than two decades of experience supporting companies operating in Turkey, our solutions, our solutions allow companies to transform and manage all financial scenarios end-to-end within their ERP, and in-line with the TRA’s requirements.

Combining disparate local solutions in countries around the world is both costly and risky. Sovos offers a global solution, ensuring data safety and continuous compliance with a local team of support and regulation experts.