Update on the Mandatory use of E-invoicing and E-Book Keeping
b) Tax payers holding a license from the Regulation of Energy Market Commission due to production, exportation or delivery of the goods listed in the annex 1 to the Private Consumption Tax Law dated 06/06/2002. Those holding only a vendor / dealor license is exempt from this provision.
c) Tax payers, who produce and export the goods listed in the annex 3 to the Private Consumption Tax Law.
For tax payers who meet the conditions in (a) above will be required to keep e-books and use e-invoicing as of 01/01/2006. Those who meet the conditions in 2015 and after will be subject to the requirement applicable from the following term after the related period's corporate tax declaration. And finally, taxpayers who meet the conditions listed in (b) and (c) and have acquired the said licenses prior to the publication of this Communiqué shall comply with the obligation to keep e-books and use e-invoicing starting 01/01/2006. Those who acquire the licenses after the publication of the Communiqué will have to comply with the provisions in the month following the accounting period in which the license was obtained. In cases where the issue date of the license and the month following the accounting period is less than 3 months, the taxpayers will not be required to comply with the e-books and e-invoicing until the subsequent accounting period.
Tax payers registed under e-invoicing and subject to the VAT Law no. 3065, dated 25/10/1984, and who are required to make invoices in relation to article 11 of the VAT law for exportation of goods or transport of passenegers or goods shall also use e-books and e-invoicing as of 01/01/2016. The details governing the e-invoicing and its delivery to related parties shall be announced on www.efatura.gov.tr under the section "Guide to E-invoicing in Customs Transactions."²