With the General Communiqué of Tax Procedure Law No. 454; Taxpayers registered with the e-Invoice application have been obliged to issue invoices as e-invoices as of 01/01/2016, to be issued within the scope of export of goods and goods with passengers. However, the starting date of this practice was changed to 01.01.2017 with the General Communiqué on Tax Procedure Law No. 461.
Explanations on the subject are included in the last updated draft customs procedures guide. The e-invoice application will be applied to exporters and taxpayers who choose the refund method only by authorized intermediary institutions to benefit from the exemption for goods with passengers.
According to the e-Invoice application customs procedures guide prepared by the Revenue Administration; Taxpayers registered in the e-Invoice system will issue the buyer/viewer customs information part of their export invoices as the Ministry of Customs and Trade.
Title: Department of Information Processing of the Ministry of Customs and Trade
Tax Office and Number: Ulus – 146 041 5308
Address: Universities Mah. Dumlupınar Bulvarı No: 151 Çankaya / ANKARA
The Ministry of Customs and Trade, on the other hand, will inform the obligor by giving a 23-digit reference number to the invoice received. Customs procedures will be started by writing the reference number in the box 44 (additional information) of the customs exit declaration.
If a change is requested on the invoice before or after the customs declaration is registered, the invoice and reference number must be canceled and a new invoice and reference number must be prepared.
The most important point here is that since the GİB Portal application does not have sufficient infrastructure, it will not be able to serve the taxpayers who have to issue e-invoices in export transactions. For this reason, taxpayers who export from e-invoice taxpayers and benefit from the GİB portal application should prefer other methods (private integrator, integration) before 01.01.2017.
There will be no e-invoice obligation for invoices issued abroad, such as service or price difference. Export invoices within this scope will be issued with e-archive if the institution uses e-archive, otherwise (if e-archive is not used) they will continue to be issued as paper invoices.
Due to the importance of the subject, it will be in the interest of taxpayers to carefully follow the draft customs procedures guide.
