27.01.2022/6
Regarding the Tax Procedural Law General Communiqué No. 535 Amending the Tax Procedural Law General Communiqué No. 509 on E-Document Applications
Summary: The Tax Procedural Law Communiqué No. 535, which reduces the sales revenue limits for taxpayer groups that must be included in the e-invoice application, and includes regulations regarding the e-Foreign Exchange Purchase/Sale Certificate, e-Foreign Exchange and Precious Metal Purchase/Sale Certificate and e-Expense Receipt application, was published in the Official Gazette dated 22/01/2022 and numbered 31727. Explanations regarding the regulations in the Communiqué are given below.
1. Obligation to Transition to e-Invoice Application
With the regulation in Article 1 of Communiqué No. 535;
- Gross sales revenue (or gross business revenue by sales);
5 Million TL for 2018, 2019 or 2020 accounting periods,
4 Million TL for the 2021 accounting period,
Taxpayers with TRY 3 million or more for 2022 or subsequent accounting periods,
- Gross sales revenue (or sales and gross business revenue) from taxpayers engaged in e-commerce activities and selling goods and services electronically,
1 Million TL for 2020 and 2021 accounting periods,
TRY 500 thousand and above for 2022 or subsequent accounting periods,
- Gross sales revenue (or sales and gross business revenue) from taxpayers engaged in real estate and/or motor vehicle, construction, manufacturing, purchase, sale or leasing transactions and taxpayers engaged in intermediary activities in these transactions;
1 Million TL for 2020 or 2021 accounting periods,
TRY 500 thousand and above for 2022 or subsequent accounting periods,
- Hotel establishments providing accommodation services by obtaining investment and/or operation certificates from the Ministry of Culture and Tourism and municipalities,
The obligation to switch to e-Invoice and e-Archive applications has been introduced.
2. Transition Period to e-Invoice Application
- Taxpayers who meet the above-mentioned gross sales revenue conditions in 2020 or 2021 accounting periods must switch to e-Invoice application by completing their applications and actual transition preparations until 1/7/2022, and taxpayers who meet the above-mentioned gross sales revenue conditions in 2022 or subsequent accounting periods must switch to e-Invoice application by completing their applications and actual transition preparations until the beginning of the seventh month following the relevant accounting period.
- Among the hotel establishments that provide accommodation services by obtaining investment and / or business certificates from the Ministry of Culture and Tourism and municipalities, those operating as of the publication date of this Communiqué (including this date) must switch to e-invoice application until 01/07/2022, and those that start operating after the publication date of this Communiqué must switch to e-invoice application until the beginning of the fourth month following the month in which they start operating.
3. The Limit on the Obligation to Issue Documents through the E-Document Issuance Portal by Those Not Included in the e-Archive Invoice Application has been Reduced.
The e-Archive Invoice limits, which are obligatory to be issued through the e-Document issuance portal or special integrators for sales exceeding TL 30 Thousand including taxes by taxpayers not included in the e-Archive Invoice application (TL 5 Thousand including taxes for those issued to taxpayers), have also been amended.
Accordingly; As of 01.03.2022, taxpayers who are not included in the e-Archive Invoice application must issue e-Archive Invoices through the e-Document issuance portal or special integrators for sales exceeding 5 thousand TL (2,000 TL for 2022 in accordance with Article 232 of the Tax Procedure Law No. 213 for those issued to taxpayers).
4. Principles and Procedures Regarding e-Archive Invoices Issued within the Scope of Electronic Commerce
During the shipment of goods subject to electronic commerce, it is necessary to keep any of the documents such as dispatch note, e-Waybill, paper printout of the e-Archive invoice that replaces the Waybill or ÖKC invoice information receipt with the goods. With the regulation made, during the shipment of the goods, it is possible to issue a document with a special code, the format and standard of which is determined by the Revenue Return Presidency and which contains information that allows the e-Waybill issued for this sale to be queried, viewed and verified electronically. Thus, if the paper printout of the e-archive invoice, which replaces the dispatch note, or the ÖKC invoice information receipt is kept with the shipped goods, there will be no need for a dispatch note document.
5. Obligation to Transition to e-Waybill Application and Transition Period
Paragraphs (5) and (7) of the first paragraph of the section titled “Obligation to Transition to e-Waybill Application” of the Communiqué No. 509 have also been amended. Accordingly
- Taxpayers engaged in the production, import or export of iron and steel (HS 72) and iron or steel articles (HS 73) (except for those whose commercial earnings are determined in simple procedure),
- Gross sales revenue (or sales and gross business revenue) registered to the e-Invoice application;
a) 25 Million TL in 2018, 2019 or 2020 accounting periods,
b) Taxpayers with TRY 10 million or more in 2021 or subsequent accounting periods
The obligation to be included in the e-Waybill application has been introduced.
It is obligatory for the taxpayers listed above to switch to e-Waybill application as of the beginning of the seventh month of the following accounting period and to organize the dispatch notes to be issued as e-Waybill and to receive them as e-Waybill from registered users, except for exceptional circumstances.
6. e-Foreign Exchange Certificate
In the section titled “IV.10.1. In General” of Communiqué No. 509, the following paragraph has been added after the first paragraph and the second paragraph has been amended as follows
“This application also covers the “Foreign Exchange and Precious Metals Purchase Certificate” and “Foreign Exchange and Precious Metals Sale Certificate”, which can be issued as a single document within the scope of the General Communiqué on Tax Procedure Law No. 385 in foreign exchange and precious metals purchase/sale transactions, for the taxpayers mentioned in the first paragraph, who are also authorized to purchase/sell precious metals within the scope of the relevant legislation.”
“The e-Foreign Exchange Purchase/Sale Certificate and e-Foreign Exchange and Precious Metals Purchase/Sale Certificate regulated in this Communiqué are not new types of documents and have the same legal qualifications as the “Foreign Exchange Purchase/Sale” in paper media and the “Foreign Exchange and Precious Metals Purchase/Sale” documents issued by the taxpayers in the first paragraph.”
Accordingly, the Foreign Exchange Purchase Certificate and Foreign Exchange Sale Certificate, which are issued on paper by all taxpayers who issue foreign currency purchase and sale documents in accordance with the relevant legislation, can be issued electronically, transmitted to the addressee electronically or on paper upon request, and can be stored and submitted electronically.
7. Preparation and Submission of e-Expense Voucher
Section titled “V.5.6. Issuance and Delivery of e-Expense Compass” of Communiqué No. 509 has been regulated.
With the regulation made, it is stated that in the e-Expense Compass application, it is sufficient that at least one sample paper printout of the e-Expense Compass, which is issued electronically and signed with an electronic certificate, is only signed by the addressee with a wet signature and that it will be sufficient to deliver an electronic or paper copy of the electronically signed document to the addressee upon request.
General Communiqué No. 535 on Tax Procedure Law is available here.
Sincerely,
BİLGENER
