Characteristics of the electronic invoice in Turkey

The electronic invoicing process in Turkey began in 2010 with the approval of the Tax Procedure Law (VUK) giving electronic invoices the same legal validity as paper invoices. Since then, different groups of taxpayers have been mandated to join the electronic invoicing system based on their annual invoice total. The government has also implemented the mandatory use of the e-invoice by public administrations. 

Obligation

Obligation

In the B2B environment, companies with a certain invoicing volume are obligated to invoice electronically. The moment from which the obligation begins for each volume is specified in the rollout calendar that determines which volumes will face the obligation. In the B2G environment, public administrations must be able to receive electronic invoices and their suppliers must be able to issue them if they are registered with the TRA.  

Tax Authority

Tax Authority

TRA - Turkish Revenue Administration.
GIB: Gelir İdare Başkanlığı.   

Administrative procedures

Administrative procedures

Companies must register with the TRA with their VKN tax ID and submit the required government paperwork. A physical person’s digital certificate and the company’s digital seal, as well as the company’s registration need to be presented to the company’s notary. 

Format

Format

 UBL-TR 1.2 TEMEL/TICARET E-FATURA,  UBL-TR 1.2. only for export invoices.

Digital Signature

Digital Signature

Digital signatures are mandatory and must be generated through financial seals issued by the “The Scientific and Technological Research Council of Turkey” in coordination with the Tax Authority.

Archiving

Archiving

Mandatory for issuers and recipients for at least 10 years. All archived documents must be digitally signed with the XADES standard of digital signatures. 

Fiscal Control

Fiscal Control

The issuer of electronic invoices in Turkey cannot send them directly to the recipient. They must be delivered through the TRA platform. 

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Preguntas Frecuentes

The e-Arşiv Fatura is the electronic invoice that companies must send to clients that are not registered in the TRA. 

e-Fatura is the name of the electronic invoice in Turkey.

The e-Irsaliye is the electronic delivery note and is also mandatory for all companies that issue electronic invoices. 

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