What is Electronic Invoice (E-Invoice)?
E-invoice is an electronic document which is validated in accordance with Tax Procedural Law Notice with serial number 397 and data, standard and format of which has been aplied since 5th of March 2010 are determined by Revenue Administration. E-invoice contains all information required to be in an invoice in accordance with Tax Procedural Law. In e- invoice the transfer between buyer and seller is performed through a central platform called GIB.
Is It Obligatory to Switch to E- Invoice?
By 14.12.2012 dated Tax Procedural Law Notice with serial number 421, some taxpayers have been imposed to e-invoice involvement obligation. The taxpayers involved in e-invoice are obligated to make out electronic invoices since 1/4/2014 for deliveries and services they performed to each other.
How to Access Information about E-Invoice System?
The regstered users on E-Invoice System, should check whether issued parties are listed in the registered users’ list on www.efatura.gov.tr
before making the invoices out. If the issued parties are registered, an e-invoice is made out, if not a paper invoice is made out. E-invoice will be sent after sealed with a fiscal stamp.
What are E-Invoice Scenarios?
2 different scenarios are determined within E-Invoice Application. These include “Basic Invoice Scenario” and “Commercial Invoice Scenario”.
• “Basic Invoice Scenario” involves only E-Invoice send period and it’s the basic level in use.
• “Commercial Invoice Scenario” contains the transactions like making out an application reply for edit, receive or denial of the issued invoices which will be made out in consequence of goods and service sales. The parties should agree upon an Express consent.
How long is the Billing Duration?
Depending on the 5th subparagraph (the subparagraph changed through the article 20 of the Law numbered 3239) of article 231 of Tax Procedural Law, the invoice is made out in maximum 7 days beginning with the delivery of issued goods or services. The invoices which are not made out within this period are assumed as never done.
What’s the Benefits of E-Ivoice for Users?
• E-Invoice users may send invoices to registered users.
• E-Invoice users may receive invoices from registered users.
• E-Invoice users may submit the received and sent e-invoices any time by downloading and preserving it electronically.
Things to Do During E-Invoice Procedure?
In accordance with Tax Procedural Law Genaral Notice with serial number and the article 232 of Tax Procedural Law numbered 213, taxpayers obligated to bill may benefit E-Invoice Application.
1. User Account:
Taxpayers claiming to send and receive e-invoices should create a user account on E-Invoice Application as a first. The taxpayers with authorized user accounts may benefit E-Invoice Application via Integration or E-Invoice Portal.
The users with sufficient IT backgrounds may use e-ınvoice application directly via their own IT systems on condition of proper integration with predetermined standards. Thanks to this, they can set a structure integrated to their current system.
3. E-Invoice Portal:
It’s a web application containing the basic functions for E-Invoice Portal, E-Invoice Application developed for the benefit of the users with insufficient backgrounds to use E-Invoice Application via integration. The users with activated accounts will start to send and receive e-invoices by logging into E-Invoice Portal. E-Invoice Portal is completely free.
Are There Any Notices Relevant to E-Invoice?
With the declaration of Tax Procedural Law Genaral Notice numbered 397, E-Invoice Application launched. E-Invoice is the common title of the applications which developed to circulate E-invoices confirming to defined standards reliably and properly among the parties. The notices relevant to e-invoice are accessible through the following titles on www.efatura.gov.tr.
• Tax Procedural Law Circular Numbered 58:
• Tax Procedural Law Genaral Notice numbered 397:
• Tax Procedural Law Genaral Notice Updated Version (numbered 397):
• Tax Procedural Law Genaral Notice numbered 416:
• Tax Procedural Law Genaral Notice numbered 421:
• Tax Procedural Law Genaral Notice numbered 424:
• Tax Procedural Law Genaral Notice numbered 433:.