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. Registered e-Invoice system users are obliged to switch to the e-Archive Invoice system from January 1, 2020.
Intermediary service providers, online advertisers, and intermediary online advertisers are obliged to switch to the e-Archive system from January 1, 2020.

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.

e-Delivery Note and e-Self-Employed Invoice 

By the relevant draft;

Taxpayers who are registered on the e-Invoice system and have a gross sales revenue of TRY 25 million or above in 2018 or subsequent fiscal years are obliged to switch to the e-Delivery Note system from July 1, 2020.
Taxpayers receiving e-Delivery Notes can notify the e-Delivery Note senders about the number of goods received/accepted, the number of goods returned during the delivery and the reasons for a return via the app.
To return unadmitted goods to the seller when delivered goods are partially accepted using the e-Delivery Note system, the following are required:

  • An additional e-Delivery Note if the receiver is a registered user on the e-Delivery Note system.
  • A printed delivery note if the receiver is not a registered user on the e-Delivery Note system.

The goods should be rejected before the actual delivery.

Furthermore, all self-employed people (lawyers, financial advisors, self-employed doctors, architects, engineers, etc.) will be obliged to invoice for their services in the form of an e-Self-Employed Voucher from February 1, 2020. The due date for the transition is June 1, 2020, for those currently operating and the end of the third month after the inauguration for those who will start operating on or after February 1, 2020.

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


According to the New Communiqué;

Taxpayers, who are obliged to switch to the e-Invoice system, are also obliged to switch to the e-Ledger system within the allowed timeframe for the transition to e-Invoice. The timeframe is the beginning of the following financial year for the taxpayers who have switched to the e-Invoice system mandatorily within the year.
In addition to allowing taxpayers to have their own e-Signature and financial seal on the e-Ledgers, the system now allows taxpayers to sign and stamp the e-Ledgers using the e-Signature and seal of the private integrator whose e-Ledger service the taxpayers use.


Shares Share