An amendment was made to the General Communiqué of Tax Procedure Law (VUK) with line number 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 Communiqué published in the Official Gazette on January 22, 2022, the scope of e-Invoice, e-Archive Invoice and e-Waybill applications has expanded and a new era has begun.
More than 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 rate shows that one out of every six enterprises has entered the "digitalization" process with the scope of e-Documentation. . 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 from end to end independently of time and place.
What do the changes in the VUK General Communiqué no. 509 cover?
1 Firms with a gross sales revenue of more than 2021 million TL in 4 and companies with a gross sales revenue of over 2022 million TL in 3 and the following periods have to switch to e-Invoice in the 7th month of the following year.
2- Those who sell goods and services in the electronic environment, companies with a gross sales revenue of more than 2020 million TL in 2021 or 1, on 1 July 2022; Companies with a gross sales revenue of over 2022 thousand TL in 500 have to switch to e-Invoice in the 7th month of the following year.
3- Those who build, manufacture, buy, sell and rent real estate and / or motor vehicles, companies with a gross sales revenue of more than 2020 million TL in the 2021 or 1 periods, on 1 July 2022; As of 2022, companies that follow over 500 thousand TL have to switch to e-Invoice in the 7th month of the year.
4-Companies that receive accommodation services from the Ministry of Culture and Tourism and Municipalities have to switch to e-Invoice on July 1, 2022.
5-Companies that are included in the e-Invoice application and whose gross sales revenue is over 2021 million TL in 10 and the following periods, have to use e-Waybill in July of the following year.
As of 6-1 March 2022, the invoice amount issued to non-taxpayers is 5 thousand TL or more; If the invoice issuance limit is 2 thousand TL or more in the invoices issued to taxpayers, it must be issued as e-Archive.