Michaela Merz

Turkey – mandatory e-invoicing and e-bookkeeping as from 1 of September 2013

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The scope of the optional e-invoicing arrangement that was first introduced in Turkey in 2010 has recently been extended and made mandatory to a group of taxpayers. These include companies that hold a mineral oil license, produce or import goods subject to Special Consumption Tax (similar to Excise Duty) and companies that already using e-invoicing when supplying goods or services to other businesses that benefit form the application.

Companies that fall within this scope should switch to e-invoicing during 2013 and are required to set up and register their User Account with the Turkish tax authorities by 1 September 2013. The authorities’ approach seems to be quite strict, since issuing paper invoices between parties that use or obliged to use e-invoicing will no longer be accepted.

Please also note that the e-bookkeeping requirement was also made mandatory to oil companies and producers / importers of excisable goods, meaning that these entities must comply with the approval processes related to e-books in accordance with the formats and standards established by the authorities.

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