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 e-delivery note applications. The total amount for invoices that must be issued as e-arsiv invoices will also be lowered. This means more taxpayers will be required to use these applications.
In addition, the TRA will include a new sector-based mandatory transition requirement to the scope of the e-fatura and e-delivery note application. Other changes are also proposed for e-exchange receipt and e-note of expense.
Currently open for public consultation, opinions and suggestions will be accepted by the TRA until 1 December 2021 through eyeniaras@gelirler.gov.tr. After the public consultation deadline, the TRA might review the feedback received from stakeholders and finalize the Draft Communique provisions.