Amendment Regarding Form BA – BS Notification Obligation
With the 543rd Communiqué published in the Official Gazette No. 32032 on December 3, 2022, changes have been made to the notification obligation for Form Ba and Form Bs under the 396th Tax Procedure Law General Communiqué.
Before the mentioned Communiqué, taxpayers with a notification obligation, whose total purchases and sales were below 5,000 TL or consisted solely of electronic documents, were required to submit their Form Ba or Form Bs notifications by checking the box “I have no information to declare in the Ba/Bs notification.“. However, with the change, these taxpayers are no longer required to submit the related Form Ba or Form Bs notifications for the relevant period.
The Communiqué includes the following example regarding this change:
“For company C, which has the obligation to submit a Form Ba and Form Bs notification, in the period of February 2023, company D has issued a total of 4 electronic documents worth 4,000 TL excluding VAT, and 3 paper-based documents worth 2,500 TL excluding VAT. Additionally, company C issued 2 electronic documents worth 6,000 TL excluding VAT to company E in the same period. No other transactions subject to notification took place during the relevant month.
In this case, for company C’s Form Ba notification for February 2023, considering that the total amount of 6,500 TL (4,000 + 2,500) excluding VAT from the documents issued by company D, both electronically and on paper, exceeds the threshold specified in the Communiqué, only the total of 2,500 TL excluding VAT from the 3 paper-based documents should be included in the notification, and the electronically issued documents should not be included in the notification.
On the other hand, since all the documents issued by company C for sales to company E in February 2023 are electronic, there is no need for company C to submit a Form Bs notification.
The change came into effect on December 3, 2022.
You can access the relevant Communiqué here.
Best regards,
BİLGENER
