Turkey Expands Scope of E-Documents

Enis Gencer
January 25, 2022

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 note applications has been lowered. The use of the e-fatura application will be mandatory for taxpayers with gross sales revenue of TRY 4 million and above for the 2021 financial period, and TRY 3 million and above for 2022 and all subsequent financial periods. The gross sales turnover threshold for mandatory e-delivery notes is revised as TRY 10 million.

In addition, the communique includes a new sector-based mandatory transition requirement to the scope of the e-fatura and e-delivery note applications. The use of e-fatura will be mandatory for taxpayers in the e-commerce sector when exceeding a certain threshold. Taxpayers who manufacture, import, or export iron and steel (GTIP 72) and iron or steel goods (GTIP 73) will be required to use the e-delivery note application. Taxpayers meeting the threshold limits or sector specific requirements must be a part of these applications starting from the seventh month of the following financial year.

Moreover, the total amount for invoices that must be issued as e-arsiv invoices has also been lowered to TRY 5.000. The new e-arsiv invoice threshold will be applicable from 1 March 2022.

Other changes are also made for e-exchange receipt and e-note of expense.


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Enis Gencer

Enis Gencer is Regulatory Counsel at Sovos and is based in Istanbul, Turkey. With experience in compliance and legal consultancy he currently undertakes the legal monitoring and analysis of the regulations regarding electronic documents. Enis graduated from Istanbul University Faculty of Law.
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