1) What are the conditions to pass to the e-book application ?

a) The real person tax payers must have the qualified electronic certificate produced according to the Electronic Signature Law numbered 5070,

b)Corporate legal persons according to the 397 and 421 no. Vergi Usul Kanunu general notifications must have the permission of using the e-invoice application and get financial stamp,

c) The software which will be used in recording, confirming, saving and declaring electronic book must be a software which has compatibility approval.

2) How will the application be done for e-book usage?

The applications will be done to the presidency and or general directorate address stated in www.edefter.gov.tr in written form. The requested information and documents are;

a) The signed original of "The application form of Electronic Book Application Form" and Commitment in www.edefter.gov.tr address,
b) For the corporate legal persons notary approved sample of the company signature circular that shows the authorisation of the persons that signed the application form (for the tax payers that began to benefit from e-invoice application and has no change in their signature circular, this condition will not be looked for.),
c)During the forming of electronic books, in case the a software is used that has compatibility approval, about the software, the information of tax payer usage like the name ,the version number
ç)In case, a software that does not have a compatibility approval is desired to be used, the documents and informaiton stated in the 3.2 part with the title "Confirmation of the Compatibility of Software" of Electronic Book Notification numbered 1.

3) Is it possible to save the books in both electronic and paper form?

No. The ones that make their records in electronic book form can not save their books in paper form. The rules valid the books in paper form (time, penalties etc), are also valid for e-books. The electronic book users, in case the records of he books are deformed,deleted and extraordinary cases occur , must inform the situation to the directorate and declare a detailed plan showing how to complete the records. The electronic book users,in case their information systems that they form and save their electronic books are distrained or these systems are seized by authorised persons, must inform the situation to Income Administration Directorate in 3 work days at the latest.

4) How is approval transaction foreseen in e- book application?

In the process of electronic book using, taking the approval of the first month of the accounting period is for opening approval,taking the approval of the last month is for closing approval.

a) The real persons can sign their electronic books until the last day of following month of the related month (the books belonging to december can be taken until the time that income tax declarations are given) with the electronic signature belonging to them.
b) Corporate entities can approve their electronic books until the last day of the related month (the books belonging to the last month of the accounting period can be approved until the last day of giving the corporate tax declarations) with the financial stamp belonging to them.
c)For the signed or stamped books approval files are formed and these files are sent for approval to directorate by Electronic Book Application.
ç)Başkanlık mali mührünü de içeren beratlar elektronik defter tutanlar tarafından indirilerek istenildiğinde ibraz edilmek üzere ilgili olduğu

5) Will the monthly approval include all the records until the related month ?

No. The monthly period represents only the book records declared for approval, and does not include the records of the past months. But, the ones that began to form their electronic books in the accounting period or in calendar year, will include the records beginning from the related accounting period to the current accounting period in their books they form.

6) What will the tax payers that pass to the e-books application during the year do their other books?

They will approve their old books by the date that they started to use e-book and they will keep them according to the general regulations.

7) How will be the keeping and serving of the e-books ?

Electronic books must be keeped with the related approval documents to serve when required. The ones that record their books in electronic form must keep the electronic books and related approvals in electronic, magnetic or optic forms in the time limits according to the time limits in the tax laws, trade law and other regulations and serve them with electronic, magnetic and optic forms completely and clearly when requested.The keeping and serving obligation includes every kind of electronic record and data (electronic signature and financial stamp included), data base file, saving environment, correction and display tools related to the correction, integrity and unchangeability, and it must provide to reach to the electronic books when desired, to display clearly and completely, and form written paper forms.

8) Where will the e-books be keeped ?

It is obligatory to keep the electronic books and approvals in the information sytem of the ones that had the permission of electronic books, it is not permitted to keep these in 3. persons or foreign countries by the directorate or general management.The obligation of keeping must be done in the borders of Republic of Turkey and in places that laws of Republic of Turkey are valid.

9) What are the legal regulations and official internet sites to get detailed information for e-invoice and e-book applications ?

About the subject; there are detailed explanations in Vergi Usül Kanunu general announcements with numbers 397,416,421,424, Electronic Book general announcement number 1, Vergi Usül Kanunu 58/2013.03. Additionally, there are explanations for the application in www.efatura.gov.tr and www.edefter.gov.tr .

10) Which books can be used as e-books ?

The books that formats and standards of which are announced by Revenue Administration can be used as e-books.By October 2013 the format and standard of book of journal and general ledger are announced.

11) Who can get use of e-book ?

The real persons and legal entities that have the conditions stated on the Electronic Book Announcement no.1 can use e-book.

12) What are the conditions of keeping e-books for joint stock and limited companies ?

13) What are the conditions of e-book keeping for real persons ?

14) Is it possible to use both e-book and paper form ?

It is not possible to use paper form and e-book together.

15) When do the e-book opening and closing approvals are made ?

The electronic book approval taken for the first month of the accounting period is for opering approval, the approval taken for the last month of the accounting period is for closing approval.

16)Can i use e -book by using another program except the ones declared by Directorate ?

It is not possible to use e-book with another software which is not tested and permitted to use by the directorate.(Logo is one of the first companies which was given approval by the Revenue Administration)

17) How will the keeping and serving of the e-book and e-book approval ?

E-book and e-book approval must be saved and served with electronic, magnetic and optic tools. It is not possible to keep the book and its approval by printing them to paper.
In case of serving the e-book, it must be served with the approval by the electronic, magnetic or optic tools completely and clearly.

18) Should the joint stock and limited companies prepare all invoices with e-invoice to use e-book ?

The taxpayers that has the right to use e-invoice, can use invoices in paper form in general regulations and can use e-invoice according to the regulations in Vergi Usül Kanunu general annoucement no.397. So, the application of e-invoice application is an alternative method that the tax payers can use. But, in case the customer demands it is obligatory to give invoice in paper form. Besides, in the same sale of good or service both the paper form invoice and e-invoice can not be given together.

19) Will my accounting records be transferred to the revenue administration in e-book approval process ?

The e -book accounting records will not be transferred to Revenue Admisintration. It will be keeped on the tax payer in the form of electronically signed or financially stamped with e-book approval according to the announcement.