Scope, financial seal, integrator choice, transition steps and penalties.
Electronic document applications are the basis of digital accounting in Turkey. e-Invoice, e-Archive invoice, e-Waybill and e-Ledger each have a different scope and mandatory conditions. Here is a summary of which business must switch and when.
Difference between e-invoice and e-archive
An e-invoice is an electronic invoice issued between two e-invoice taxpayers and is transmitted to the Revenue Administration simultaneously. An e-archive invoice is issued to buyers who are not e-invoice taxpayers (individual customers, companies not registered in the e-invoice system) and is stored electronically instead of on paper.
Mandatory scope
The Revenue Administration brings taxpayers exceeding a certain gross sales turnover, and certain sectors (such as fuel, sellers on e-commerce platforms, building inspection and media services), into e-invoice and e-archive from set dates. Because the scope can widen every year, the thresholds should be checked at least once a year. e-Invoice taxpayers must also move to e-Ledger.
Transition steps
- Scope analysis and setting the transition date
- Financial seal application (Kamu SM)
- Choosing a private integrator or using the GİB portal
- Software integration and test invoices
- Informing customers and closing paper invoice stocks
Penalties
Taxpayers within the mandatory scope that do not issue electronic invoices are subject to a special irregularity penalty for violating document rules, and paper documents may be treated as not issued. A penalty also applies to taxpayers who do not obtain e-ledger certification on time.
Benefits
- No lost invoices or printing costs
- Automated accounting entries and day-end closing
- Faster refund and reconciliation processes
- Digital submission of documents in tax audits
e-Waybill and e-Producer Receipt
The e-Waybill is the electronic issue of the dispatch note for moving goods; it has been made mandatory in stages for e-invoice taxpayers and businesses in certain sectors. The e-Producer Receipt is used for purchases from farmers. These documents let your warehouse and logistics processes run in step with accounting.
Support from our office
At Akçe we run the whole process from the financial seal application to integrator set-up, e-Archive portal training and e-ledger certification uploads. We can check whether you fall within the mandatory scope in the free intro call.