17December2018

E-Archive, E-Invoice E-Ledger Obligations on 2019

E-ARCHIVE, E-INVOICE E-LEDGER OBLIGATION ON 2019

The obligation of e-Invoice e-Ledger is imposed with the General Communique of Tax Procedure Law which is published on the 20.06.2015 dated and 29392 numbered Official Gazette, for the ones below:

Taxpayers who have 10 Million TL or more gross sales increase for 2017 fiscal period: from the beginning of the fiscal year that follows the date of submitting the income/corporate tax return regarding the related fiscal year (this date is 1/1/2019 for the ones subjected to the normal fiscal year),
Taxpayers who obtain licence from Energy Market Regulatory Authority (“EMRA”) because of their activities such as submission, importation, production of the goods listed in annex (I) of the Law on Special Consumption Tax numbered 4760 (the ones that have franchise licence, shall not be considered in this scope since they have this licence exclusively) From the beginning of the fiscal period that follows the date of obtaining a licence (from the beginning of the next fiscal period in terms of the requestor taxpayers in the event of having the period between the licence obtaining and next fiscal period, less than 3 months)
Taxpayers who product, construct and import the goods listed in the annex (III) of the Law of Special Consumption Tax numbered 4760, as of the beginning the fiscal period that follows the establishment of the obligation (from the beginning of next fiscal period in terms of the requestor taxpayers in the event of having the period between the licence obtaining and next fiscal period, less than 3 months),

Besides, the obligation of using the e-Archive system is brought as of 1.1.2019 for the taxpayers who have 5 Million TL or more gross sales increase for 2017 fiscal period and make sale of goods and services online.

It is necessary for the taxpayer in the scope to realise their application of e-Invoice, e-Archive Invoice and e-Ledger until 31.12.2018.

FINANCIAL SEAL APPLICATION:https://mportal.kamusm.gov.tr/bp/edf.go
E-INVOICE APPLICATION: https://portal.efatura.gov.tr/efaturabasvuru/
E-LEDGER APPLICATION: https://uyg.edefter.gov.tr/edefterbasvuru/

You may reach more details regarding the practice related with the Communique via the link below:
https://www.cottgroup.com/en/legislation/important-points-regarding-the-application-and-utilization-process-of-e-invoice-and-e-ledger

Author Selma Kıy, Category Taxation Law

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