Regulatory Analysis
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 […]
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
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 […]
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. […]
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 […]
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 […]
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 […]