16.09.2022/60
About the Changes in the E-Invoice Application Guide
The Revenue Administration, due to the rapid increase in the number of taxpayers using e-Invoices and the number of e-Invoices issued, has made a change in the “13 E-Invoice Issuance Time” section of the E-Invoice Application Guide. This change was made to prevent delays in implementation and to ensure that no issues occur during the shipment of goods between 07.09.2022 and 31.03.2023 (inclusive).
As known, the e-Invoice must be issued before the actual shipment time of the goods and transmitted to the Revenue Administration’s system. However, when the system of a special integrator is used for the process, transmitting the e-Invoice to the information systems of the special integrator (for onward transmission to the Revenue Administration’s system) is sufficient to initiate the physical shipment. In this case, special integrator organizations are required to sign and transmit the e-Invoices they receive to the Revenue Administration’s system within a maximum of 15 minutes from the time of receipt.
According to the change made by the Revenue Administration in the E-Invoice Application Guide, between 07.09.2022 and 31.03.2023 (inclusive), the e-Invoice can be issued under the following conditions depending on the method of utilizing the e-Invoice application:
a) For taxpayers using the GIB Portal Method or Direct Integration Method, if the e-Invoice issued receives the “1000-Envelope Added to Queue” or “1100-Envelope Processing” status codes, the physical shipment can still be initiated. However, if requested by the relevant units, the responsibility to prove the shipment lies with the issuer of the e-Invoice.
b) When special integrators’ information systems are used to benefit from the e-Invoice application, transmitting the e-Invoice to the information systems of special integrator organizations (for onward transmission to the Revenue Administration’s system) before the actual shipment of the goods is sufficient to initiate the physical shipment. However, the special integrators must perform complete schema, schematic, and signature checks on the issued e-Invoice.
You can access the relevant announcement from the Revenue Administration here.
You can also access the updated E-Invoice Application Guide (V 1.2) here.
Best regards,
BİLGENER
