Regulatory Analysis

Posted May 23, 2024 by Dilara İnal
Turkey: TRA Announces Changes to e-archive Invoice and e-ledger Frameworks

On May 22, 2024, the Turkish Revenue Administration (TRA) announced new mandatory fields for e-Archive reports. Effective July 1, 2024, the signature time, shipment information, and tax rate fields must be included in e-Archive Invoices and several other e-documents. Consequently, the e-Archive Package and Technical Guideline have been updated to reflect these changes. Additionally, the […]

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Posted May 22, 2024 by Dilara İnal
Turkey: Changes to E-Ledger Submission Requirements

The Communiqué Amending the General Communiqué on Electronic Ledgers (Serial No: 1) was published in the Official Gazette on May 21, 2024. Among other amendments, the deadline for ledger submissions has been changed. Previously, submissions had to be completed by the end of the third month following the relevant month for monthly submissions, and this […]

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Posted December 29, 2023 by Dilara İnal
Turkey: Updated e-invoicing rules for electric vehicle charging services

The Turkish Revenue Administration (TRA) has recently issued new technical guidelines and updated e-invoicing technical packages in response to the revised e-invoicing rules targeting Charging Network Operations and Charging Station Operators. This development follows the enactment of General Communique No. 550 of the Tax Procedural Law in October 2023, which mandated e-invoicing for licensed Charging […]

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Posted November 29, 2023 by Dilara İnal
Turkey: Extension granted for e-ledger submission deadline

The Turkish Revenue Authority (TRA) issued a circular on November 29, 2023, announcing that the deadline for the creation and signing of e-ledgers and submission of e-ledgers to TRA system has been extended to provide taxpayers additional time to fulfill these obligations. Originally due on 30 November 2023, the deadline has now been updated as […]

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Posted October 11, 2023 by Dilara İnal
Turkey: Amendments to e-invoicing rules and expansion in taxpayer scope

The Turkish Revenue Administration continues to make arrangements in line with different sectoral needs. A significant update in this regard is the issuance of General Communique No. 550 on Tax Procedural Law (TPL) which amends General Communique No.509 on TPL concerning documents to be generated in electronic form. This communique was published in the Official […]

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Posted July 14, 2023 by Bradley Feimer
Türkiye Increases VAT Rates Effective July 10, 2023

7/7/2023 Pursuant to Presidential Decree No. 7346, published in the Official Gazette on July 7, 2023, the standard VAT rate in Türkiye will increase from 18% to 20% and the reduced VAT rate on certain products will increase from 8% to 10% effective July 10, 2023. The Official Gazette may be found here (in Turkish).

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Posted February 21, 2023 by Dilara İnal
Turkey: Mandatory Use of QR Code

The Turkish Revenue Authority (TRA) has recently announced that it will be mandatory to use the QR code on several electronic documents as of 1 September 2023. E-Fatura Invoices, e-Arsiv Invoices and e-Delivery Notes are among the e-documents announced. QR Code must meet the technical requirements set in the guideline of the TRA. E-commerce sellers […]

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Posted November 1, 2022 by Enis Gencer
Turkey: TRA publishes a new version of E-Fatura package

The Turkish Revenue Authority updated the e-Fatura package in line with the amendments made to Value Added Tax General Application Communique. According to the changes, the withholding tax rate for the delivery of iron and steel products has been revised to 5/10 from 4/10. Updated package is available here: https://ebelge.gib.gov.tr/dosyalar/kilavuzlar/e-FaturaPaketi.zip

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Posted January 25, 2022 by Enis Gencer
Turkey Expands Scope of E-Documents

Towards the end of last year, the tax authority in Turkey published a draft communique that expands the scope of e-documents in Turkey. After minor revisions, the draft communique was enacted and published in the Official Gazette on 22 January 2022. With the communique, the current gross sales revenue threshold for mandatory e-fatura and e-delivery […]

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Posted December 16, 2021 by Enis Gencer
Turkey: The Turkish Revenue Authority (TRA) published two announcements

TRA published an announcement which provides updates on the UBL-TR Guide and E-Fatura package on 25 November 2021. According to the announcement; A new code (337) was added to the complete list of exemption codes in the UBL-TR guide. A code (650) was removed from the list of codes (page 13) in the UBL-TR guide. […]

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Posted November 29, 2021 by Enis Gencer
Turkey Expands Scope of E-Documents

The Turkish Revenue Administration (TRA) published a Draft Communique that includes significant changes to the Tax Procedure Law General Communique No. 509, which initially aimed to unify all e-document regulations when it was published in October 2019. With the Draft Communique, the TRA will lower the current gross sales revenue threshold for mandatory e-fatura and […]

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Posted October 20, 2021 by Coskun Antal
Turkey: e-Foreign Exchange Receipt Technical Guideline Published

The Turkish Revenue Administration (TRA) published a technical guideline about the e-foreign exchange receipt. The e-Foreign exchange receipt is the electronic version of foreign exchange receipt which is issued in foreign exchange purchases and sales in paper form, and has the same legal characteristics as its paper form. The guideline explains the technical details about […]

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Posted June 17, 2021 by Selin Adler Ring
Turkey: New Requirement to Notify the TRA about Objection Requests

The Turkish Revenue Administration (TRA) has published updated guidelines on the cancellation and objection of e-fatura and e-arsiv invoices. Two different guidelines are updated: the guidelines on the notification of cancellation and objection of e-fatura, and the guidelines on the notification of cancellation and objection of e-arsiv. The updated guidelines aim to inform taxable persons […]

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