e-Invoicing in Turkey

In general, the e-invoicing system in Turkey may be freely adopted by businesses, although every issuer registered in the system automatically becomes a recipient and is required to accept invoices in electronic format when another issuer decides to submit them by this channel.

Tax authority: 

TRA - Turkish Revenue Administration

Mandatory status

The use of e-invoicing has been declared mandatory for certain companies operating in the hydrocarbon sector or with products subject to special taxes (tobacco, alcohol and soft drinks).
In addition, taxpayers who fall within the scope of the needs of electronic invoicing are required to deliver their legal books in electronic format (e-ledger) as of September 1, 2014.

Administrative transactions required

Registration as e-invoicing issuer with the competent administration is required. Issuers must obtain an official digital certificate to sign electronic bills.

e-Signature

The use of electronic signature is required to ensure the authenticity and integrity of the documents, based on certificates designated Financial Seals issued by “The Scientific and Technological Research Council of Turkey” in coordination with the Tax Authority.

Format

A UBL-TR (Universal Business Language) document with Local Extensions must be generated, developed on the basis of XML syntax.

Fiscal control

Issuers of e-invoicing in Turkey cannot send their documents directly to the recipient, but must instead forward them at all times through the TRA platform. This platform functions as a hub, receiving all the documents from the issuers before forwarding them to the recipients via web services.
The TRA platform is the nucleus of the schema and connects both issuers and recipients, keeping an updated database of all registered users.

Storage

Mandatory for sender and receiver for a minimum 10-year period.

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