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 Gazette dated October 7, 2023.
Key changes among these amendments include:
New taxpayer group for mandatory e-invoicing is determined based on sectoral scope. Licensed Charging Network Operators and Charging Station Operators certified by aforementioned taxpayers are now obligated to use e-invoice as of January 2, 2024.
Also, taxpayers specified in the Communique can issue e-Archive Invoices with the ‘Final Consumer‘ statement instead of providing ‘customer’s name, trade name, address, tax office, and account number’ information.
You can visit our website for more details on Turkish e-invoicing system.
