1) Who must use e-invoice ?

o The ones with gross sales turnover for 2011 is 25 million (the amount that is on top of the income statement) and having oil licence according to the Petroleum Market Law no.5015 and date 4/12/2013 and buying good from these in 2011 (the goods except oil bought from these are included)

o The ones that gross sales is 10 million in 2011 (the amount on the top of the income statement) and producing, constructing or importing the goods in the (III) no list attached to the Special Consumption Law dated 6.6.2002 and no.4760 and the ones buying goods from these in 2011 (the goods not included in the list)

 

2) Is e-invoice a new kind of document ?

o No. It has the same legal properties with paper invoice.

So it is not possible to prepare both paper and e-invoice in the same good or service sell.

3) What does e-invoice application brings ?

The users benefiting from e-invoice application can send e-invoice to the users registered in the system, the users registered in the system can receive e-invoice, they can save these e-invoices in computer environment and serve them.

4) For which purchases or sales will the taxpayers use e-invoice ?


The ones buying goods in 2011 from the ones having oil licence according to the Petroleum Market Law no.5015 will be included in e-invoice and e-book applications, if their gross sales turnover amount is 25 million TL or higher, without considering the type, price, quantity or any other property of the good they purchased.

It does not make any change whether the ones purchasing from the licence owner tax payers are i oil sector or another doesa not effect their condition against the obligation.

The ones buying goods from the taxpayers who produce, construct or import the goods listed in no (III) list attached to the Special Consumption Tax Law no 4760 will be included to the e-invoice and e-book applications, if their gross sales in their income statement in 2011 is 10 million TL or higher, without considering the type, price, quantity or any other property of the goods they purchased.

Whether the ones purchasing in this content are in tobacco, alcohol, cola drinks sectors or other sectors does not affect their conditio against obligation.

5) Will the ones purchasing service from the stated taxpayers be included in e-invoice application ?


No. The taxpayers that only purchase goods from the tax payers who has the oil licence and produce, construct, import the goods listed in no (III) attached to the Special Consumption Tax Law no 4760 will be included in e-invoice and e-book applications in the content of general announcement. Purchasing services are not included in the content.

6) Which items does gross sales amount determined as limit include ?

The taxpayers will be included in obligation content with not only oil, tobacco, alcohol or cola drinks sales , but with all the gross sales stated in the income statement in calculation of gross sales.

7) Which year will the tax payers that has special account period consider ?

The tax payers that have special account period will consider the gross sales amount of special account period ended in 2011 in calculating the gross sales.

8)Will the public foundations that pass the stated amounts pass to the e-invoice application ?

It is not obligatory that the establishments stated in the lists attached to the Kamu Mali Yönetimi ve Kontrol Kanunu dated 10.12.2013 and no. 5018 must use e-books and e-invoices.

9)Will the taxpayers that pass to the e-invoice application use e-invoice in every kind of purchase and sales ?

No. It is only obligatory that the tax payers using e-invoice application will use e-invoice for the good or service trade between each other. The tax payers that must use e-invoice will go on to give paper invoice to the consumers or the taxpayers that do not use e-invoice.

10) What is the penalty for taxpayers who do not obey the obligation ?


About the ones who does not obey the obligations, the penalty rules of Vergi Usül Kanunu are applied. The tax payers who has to use e-invoice can not prepare paper invoice to the tax payers who are registered to e-invoice application, if they do, these invoices are considered as not prepared and according to the 353. article of the Vergi Usül Kanunu, special penalty is accrued 10 percent of the invoice that is considered as not prepared, at least 190 TL. For this reason, the sum of the special penalty can not exceed 9400 TL for each inspection and 94000 TL for the whole year. Also, in the content of e-invoice application, the tax payers who receive paper invoice instead of e-invoice, according to the tax regulations, they will not be able to discount the vat and write the amount in the paper invoice as expense.

11)From where can be learned which taxpayers must use e-invoice ?

The updated list, will be published in www.efatura.gov.tr. The taxpayers that use e-invoice, before preparing e-invoice, will check the registered user list in www.efatura.gov.tr address if the respondent is in the list, if it is registered, they will prepare e-invoice, if not, they will prepare paper invoice.

12) Can the tax payers that are below the limit benefit from the e-invoice application if they request ?

Yes. It is certain that the tax payers purchasing good or service from the detemined tax payers and the tax payers that are under the determined limit can use e-book and e-invoice applications if they request.

13) Until which date will the tax payers who are in the obligation content apply ?

The taxpayers that are in this content must pass to the e-invoice application in 2013. The last date to apply to the revenue administration is 01 september 2013. It is obligatory to be passed to the e-book application by the taxpayers in 2014. The last date for applying to the revenue administration is 2 september 2014.

14) How will the applications be done ?

The transactions to be done by the taxpayers who are in the content of application are written below in order.
a) The "e-invoice application form and commitment" in www.efatura.gov.tr internet address will be filled and signed by authorised persons.
b)For the legal enitites "The commitment of owner of electronic financial stamp" will be filled and signed by authorised persons.
c) The real person taxpayers will have the electronic certificate according to the Electronic Signature Law dated 15.1.2014 and no.5070.
The taxpayers who want to use the application will apply to the revenue administration with the below documents.
a) The signed original of "E-invoice application application form and commitment",
b) The signed original of "the commitment of electronic financial stamp certificate owner" by legal entity taxpayers,
c) If the company establishment contract is published in Trade Registry Journal before 1.10.2013, the notary approved sample of the related journal or if there is original, the copy of it with the approval of the directorate, (If name is changed after, notary approved sample of the journal in which the last name change was declared or if there is original, the copy of it with the approval of directorate.)
d) The sample of the notary approved signature document that shows the persons authorised for signing for legal entities to the application form or if there is original, the copy of it with the approval of directorate.

15)How will the process go on after the application?
After the evaluation made by the Revenue Administration, the persons' user accounts that their application is valid will be defined and activated. The user accounts of the legal entity taxpayers that their application is valid as a result of the evaluation of the directorate and had their financial stamps will be defined and activated by the directorate. After these transactions are finished, with the user account, transactions of e-invoice receiving/sending will be done.

16) After having the financial stamp, if the authorised person of the taxpayer or company name changes, what will be done ?
The financial stamp must be used under the control of the officials, if the authorised persons are changed, the new persons will be determined immediately and the information about them must be informed with the methods determined by the directorate. If the names of the legal entities and other establishments with any reason, the certificates containing the the old name will not be valid, in 15 days after the change of name, they must apply for the new certificate suitable to the new name.

17) How is the keeping and serving obligation is regulated ?
The taxpayer's realisation of the operation of the e-invoice sending and receiving by the information system belonging to the taxpayers that has special integration permission, does not change their obligation of keeping and serving. It is obligatory that the software and hardware infrastructure used in sending and receiving e-invoice must be in Republic of Turkey and in places that laws of Republic of Turkey is valid.

18)About what will the tax payers take care about the keeping and serving obligation in e-invoice application?

The keeping and serving obligation includes every kind of electronic record and data related to the correction,integrity, unchangeability of the archived invoices, database file,keeping environment,all the keeping and displaying tools, and it must be applied to provide to access to the e-invoices when requested,to display clearly and correctly, to produce the readable printings of the paper invoices.

19)Is it obligatory that taxpayers will keep the e-invoices in their own information systems ?

It is the main rule that the invoices belonging to the taxpayers must be keeped in taxpayer's own information system, in third persons' environment it will be possible to keep. Taking service of electronic keeping from other taxpayers does not cancel the taxpayer's obligation of keeping and serving the e-invoices. It is obligatory of keeping the electronic invoices in the borders of Republic of Turkey and in places that laws of Republic of Turkey is valid. This does not prevent making a second archive in a foreign country.

 

20)What are the changes in tax inspections with e-invoice and e-book applications?
The revenue administration has the right to examine the information systems of the tax payers using the application, in case it desires. During these examinations the tax payers must provide every opportunity (suitable hardware and software, permissions of reaching to the terminal and expert personnel).The taxpayers will not make the software, hardware, file, documentation and other items that form information systems as a subject of a licence or contract causing to avoid reaching and checking of the tax inspection personnel and personnel authorised by the directorate partly or completely.

21)What are the options of information technologies in passing to e-invoice system?
The transactions of forming, sending and receiving of invoice in e-invoice application;
a) By integrating the information systems to the e-invoice application or (for the organisations which have enough information technology)
b) With the e-invoice portal served in www.efatura.gov.tr address formed to provide general usage of the basic functions of the e-invoice application by the internet. (for the companies that does not have enough information technology infrastructure) or it can be done by special integrator.