Turkey: The Turkish Revenue Authority (TRA) published two announcements

Enis Gencer
December 16, 2021

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 e-fatura package was updated. The updated package gives the opportunity to generate a B2G invoice with the exception invoice type. Also, it is possible to issue VAT-free invoices with SGK invoice type. Lastly, stating the exception code and reason became mandatory when issuing a VAT-free invoice.

Relevant updates entered into effect on the 1st of December and are available in Turkish on the tax authority’s website.

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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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