e-Invoicing in Turkey

factura electrónica turquia

The e-invoicing process in Turkey began in 2010 with the approval of the VUK tax procedure law awarding e-invoices the same legal status as paper ones. New taxpayers have been signed up to the Turkish e-invoicing system since then, in line with their annual turnover. Presently, firms invoicing over ₺5Mn are required to submit invoices to the tax authority electronically

Tax authority: 

TRA - Turkish Revenue Administration
GIB: Gelir İdare Başkanlığı

Mandatory status

All firms invoicing over ₺5Mn are required to submit invoices to the tax authority electronically.

Administrative transactions required

• Companies that want to invoice in Turkey must sign up to the TRA using their VKN tax ID code. • They also have to complete a number of documents published on the government portal. Their tax advisors will determine exactly what information to send. • Companies must have the digital certificate of an individual and an electronic seal of the company and file their articles of association with the firm’s Notary.

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.

Fiscal control

The party that issues e-invoices in Turkey cannot send documents to the recipient directly but must always issue them via the TRA platform. The platform works as a hub, receiving all documents from issuers and sending them onto recipients via WebServices. The TRA platform is at the heart of the system, connecting issuers and recipients alike and keeping a database on all registered users up to date.

Format

The electronic invoice format is UBL-TR 1.2 TEMEL/TICARET E-FATURA; for export invoices the accepted format is UBL-TR 1.2 only.

Storage

Mandatory for issuer and recipient for a term of no less than 10 years. Stored documents must also be signed digitally using the XADES standard.

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