A Communiqué on amending the Tax Procedure Law (VUK) General Communiqué no. 30923 published in the Official Gazette No. 19 on 2019 October 509 by the Ministry of Treasury and Finance Revenue Administration (GİB). According to the draft of the Communiqué published on November 10, 2021, a new era begins and the scope expands in e-Invoice, e-Archive Invoice and e-Waybill applications.
Approximately 500 thousand companies have entered the e-Document (e-Invoice, e-Archive Invoice, e-Waybill, e-Ledger, etc.) applications, which are successfully carried out in our country, and this figure shows that one out of every 6 enterprises has entered the digitalization process with the e-Document process. The remaining businesses continue to be covered gradually with the new communiqués announced by the GİB. Thanks to Uyumsoft e-Uyum digital transformation applications, businesses manage their businesses end-to-end independent of time and space. It offers services in e-Document applications such as e-Compliance, e-Invoice, e-Archive Invoice, e-Waybill, e-Ledger.
What does the amendments made in line no. 509 of the VUK General Communiqué cover?
1-e-Invoice mandatory transition limit is reduced from 5 million TL to 2021 million TL for the 4 accounting period, and to 2022 million TL in 3 and beyond.
2-The transition of Intermediary Service Providers, Advertisers on the Internet, and Internet Advertising Service Intermediaries to e-Archive Invoice now includes taxpayers who “Sale Goods and Services on the Internet Sites of themselves or Intermediary Service Providers or in All Other Electronic Media”. If the taxpayer has a gross sales revenue of 2020 Million TL for the 2021 and 1 accounting periods, 2022 Thousand TL and more for the 500 or subsequent accounting periods (or gross business revenue with sales) it is required to switch to the e-Invoice application.
3-Companies that buy and sell real estate or vehicles, build and rent, (i.e. rental companies, dealers, real estate agents, etc.), those with a turnover of more than 2020 million TL in 2021 and 1, and a turnover of over 2022 thousand TL in 500 those will be forced to e-Invoice.
4- By obtaining an investment or operation certificate from the Ministry of Culture and Tourism or municipalities, hotels that provide accommodation services are obliged to use e-Invoice.
5-For companies that are not e-Invoice taxpayers, through the “e-Archive Invoice Portal” of the Revenue Administration; The amount of invoices issued to taxpayers is 10 thousand TL, and the amount of invoices to non-taxpayers is drawn to the billing limit of the relevant year. (2021 invoice issuance limit is 1.500 TL)
6- Instead of the documents that replace the waybill (e-Archive Invoice, paper printout, ÖKC invoice information slip), it is now obligatory for a copy of the waybill to be sent with a document that complies with the RA standards and contains a special code that will allow it to be queried.
7-e-Waybill was previously required for companies with a value of over 25 million TL. From now on, companies with a turnover of more than 2021 million TL for 10 will have to switch to e-Waybill invoice. In addition, companies that manufacture, export and import iron and steel or steel goods are obliged to switch to the e-Waybill application, without the requirement of being an e-Invoice taxpayer.
8- Regarding the foreign currency trading document, the name of the e-Currency trading document is changed to “e-Foreign Currency and precious metals trading document” from now on. This document must be issued in the purchase and sale of precious metals made here.