Turkey Expands Scope of E-Documents

Enis Gencer
November 29, 2021

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.

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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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