The electronic transformation of tax liabilities started in 2013 with the introduction of e-billing. Together with the changes in electronic software, the expansion of special integrator companies and the electronic infrastructure development of the administration, the e-ledger and e-archive invoice system has enabled the financial applications to be transferred to the electronic environment in a short time to a great extent. The e-transformation of tax liabilities continues with the General Communiqué on Tax Procedures Law numbered 487. The said communiqué was published in the Official Gazette on 17.12.2017 with number 30273 and entered into force. Accordingly, it has been made possible to electronically draw up, transmit and keep for submission the documents of ‘Despatch Note’, ‘Self-employed Invoice’ and ‘Producer Receipt’ which are commonly used in practice. The general information about this communiqué and the scope of the application constitute the general subject of our study.

  1. Electronic despatch (E- Despatch) Application

1.1 Scope of E- despatch application: E- despatch application is not obligatory; it is an optional application. From the said application;

  • Taxpayers who have the permission to benefit from the E-Billing application;
  • The taxpayers who have completed the necessary preparations for issuing and forwarding E-despatch;
  • Taxpayers wishing to benefit from the E-Despatch application will be able to benefit as of 01.01.2018. It will become mandatory as of 01.07.2018.

1.2 Methods Benefiting from the E- Despatch Application

The methods of benefiting from the e-despatch essentially correspond with the e-billing application. Accordingly, the taxpayers will be able to benefit from e-despatch application;

  • Through the integration of their IT systems into the GİB (Revenue Administration) systems,
  • Through the GİB (Revenue Administration) Portal
  • Through a special integrator information system that has obtained permission from GİB (Revenue Administration). Unless otherwise stated by the Revenue Administration, any method other than the one used in the e-billing application shall not be used.

1.3 Other Issues Related to E-Despatch Application:

For taxpayers subject to e-despatch application, it is obligatory to have a sample paper printout or electronic display of the e-despatch note in the vehicle during the actual shipment of the goods; however it is not obligatory to have a stamp or signature on that printout. In the e-dispatches to be issued, it is obligatory to have 2d-code or barcode on the document in order to allow it to be examined and displayed in the systems. It is not obligatory that the issued e-despatch be given to the buyers after the delivery of the goods and also there is no obligation to maintain or submit it. Taxpayers who have been issued e-dispatch, can send the information about how much of the goods subject to the e- despatch document is accepted, how much is not accepted and why not received, to the issuer, upon request,  with ‘e-despatch response’ through the application. A new e-waybill will be required for the return of the goods by the document issuer regarding the unaccepted goods.

  1. Electronic Self-employed Invoice Application

2.1 Scope of E-Self-Employment Invoice Application:

E-Self-Employment Invoice is not a mandatory application; financial advisors, lawyers, doctors, self-employed persons (except notaries), who are obliged to issue self-employed invoices, can be included in the application as of 01.01.2018 upon their request. Application will become mandatory as of 01.07.2018.

2.2 Methods Benefiting from the E-Self-Employed Invoice Application:

Self-employed people will be able to benefit from E-Self-Employed Invoice Application;

  • Through the integration of their IT systems into the GİB (Revenue Administration) systems,
  • Through the GİB (Revenue Administration) Portal created by the presidency
  • Through a special integrator’s IT system that has obtained permission from GİB (Revenue Administration).

 

2.3 Other Issues Related to E- Self-Employed Invoice Application

It is obligatory to send the Self-Employment Invoice which is issued in electronic environment and signed electronically, as wet signed upon the request of the addressee. In addition, it is also possible for the self-employed person to notarize his signature and issue and submit the document as already signed instead of having wet signature on E- Self-Employed Invoice. It is obligatory to have 2d-code or barcode on the document in order to allow it to be examined by GİB (Revenue Administration).

  1. Electronic Producer Receipt Application

3.1 Scope of Electronic Producer Receipt:

E-Producer Receipt is not a mandatory application; taxpayers who have to issue the receipt can be included in the application as of 01.01.2018 upon their request.

3.2 Methods Benefiting from E-Producer Receipt Application

Taxpayers who have to issue produce receipt, will be able to benefit from Producer Receipt Application;

  • Through the integration of their IT systems into the GİB (Revenue Administration) systems,
  • Through the GİB (Revenue Administration) Portal created by the presidency
  • Through a special integrator’s IT system that has obtained permission from GİB (Revenue Administration).

 

3.3 Other Issues Related to E- Producer Receipt Application

At least one copy of the E-Producer Receipt issued in electronic environment and signed electronically must be printed out and signed by both parties originally and then it must be given to the seller and must be kept by the seller.