A New Draft Communiqué Has Been Published by the Revenue Administration!

e-Archive and e-Invoice

According to the New Communiqué;

e-Archive Portal procedure provided by the Revenue Administration is now available as an additional way of benefiting from e-Archive. It is free of charge for taxpayers. For taxpayers who are currently obliged to involve in e-Invoice and e-Ledger applications within the context of Tax Procedure Law No. 421 and 454, it is mandatory to switch to the e-Archive Invoice until 7/1/2019.

For taxpayers which have a gross sales revenue (or sales and gross proceeds) of 5 Million TL and over in 2017, it is obliged to switch to e-Archive Invoice application following the new financial year after the date on which Income/Corporate Tax Returns are delivered (for those who have exceeded because of 2017 turnover, it is until 7/1/2019).

The Administration is entitled to impose an obligation on the taxpayers that are risky or with low compatibility and for other taxpayer groups determined by the Administration, for switching to e-Invoice and e-Archive Invoice applications, via written notice and by granting a period of at least 3 months.

Click here to view the Communiqué.

e-Delivery Note and e-Self-Employed Invoice 

By the relevant draft;

Taxpayer groups, freight shipment operations and self-employed groups obliged to switch to the e-Delivery Note, e-Self Employed Invoice application as from 7/1/2019 are specified. It is now mandatory to switch to e-Delivery Note, for all companies which have a turnover of 25 Million TL.

E-Receipt is also included in the communiqué, allowing banks to prepare, archive and submit RECEIPT documents in an electronic environment as electronic documents on demand, instead of preparing, archiving and submitting on paper.

Click here to view the Communiqué.

You can contact us to get detailed information about the Communiqué and review our regulative products.


According to the New Communiqué;

e-Ledger software should be liable for test and confirmation after the updates following the first approval. Within the context of the e-Ledger application, it is defined how and with which documentation the accounting reports should be certified until the electronic ledgers are generated.

It is possible to sign the e-Ledger and warrant files with taxpayers’ deed of consent and financial seals of private e-Invoice integrators authorized by the Administration.

Click here to view the Communiqué.

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