The Turkish Revenue Administration has recently introduced the e-invoice, e-ledger, and e-archive systems for the purpose of transition to a more electronic-based tax environment. Introduction of these systems allow the companies to create, store, and submit their invoices, journals, and ledgers electronically.

Taxpayers obliged to issue e-invoices and keep e-ledgers under the General Communiqué on Tax Procedure Law are listed below:

– Taxpayers licensed by the Energy Market Regulatory Authority (EMRA) for engagement in activities of manufacturing, importation, delivery, etc. of those goods listed under list I attached to the Special Consumption Tax Law No. 4760

– Taxpayers manufacturing, constructing, and importing those goods listed under list III attached to the Special Consumption Tax Law.

– Taxpayers subjected to a special account period.

E-archive application with online sales:

– Taxpayers who sell goods and services via the Internet and who have minimum gross sales revenue of TRY5,000,000 must complete their applications and preparations and adopt the e-archive system by the beginning of the account period following the date on which the income or corporation tax statement will be submitted for the relevant account period even they may have earned only TRY 1 of the total gross sale revenues from the Internet sales. One of the conditions to be met to adopt the e-archive system is the requirement to participate in the e-invoice system, but these e-archive companies are not obliged to participate in the e-ledger system. If gross sales revenues of these taxpayers exceed TRY 10,000,000, they will be obliged to adopt the e-ledger system. For those issuing documents other than tickets, insurance policies, invoices, etc. exclusively for the sales made via the Internet, there is no obligation to adopt the e-archive system.