Frequently Asked Questions


e-Invoice is a kind of invoice which has the same legal characteristics with paper invoice and its delivery, intake, conservation and submission is provided in electronic environment. The invoices are sent and received through Invoices Revenue Administration between companies that are registered to e-Invoice system.

 

  • Created fast, reduces loss of time
  • Because there is no physical archive, there is no need for storage
  • Invoicing and agreement processes shorten and cash flow become easy
  • Provides savings and efficiency in the workforce
  • Submission of invoices become easy
  • It provides storage security and makes old invoices easy to reach
  • The content of the invoice cannot be changed; it is secure
  • Unrecorded economy is prevented
  • It is compatible with accounting systems
  • It saves paper, and it is sensitive to nature

Taxpayers that are obliged to create invoices according to Tax Procedure Law No. 213 clause 232 can benefit from e-Invoice application.

  • Taxpayers whose 2014 or following accounting period gross sales revenue is above 10 million TRL.
  • Taxpayers licensed by the Energy Market Regulatory Board (EPDK) for the activities like production importing delivery and etc. of the good stated in the list no. I attached to the Special Consumption Tax Law No. 4760.
  • Taxpayers that produce, build and import the goods in the list no. III in the amendment of Special Consumption Tax Law.
  • Taxpayers who write out few invoices, can make the operations on the e-Invoice Portal on the web site www.efatura.gov.tr, that is created with the aim to enable the online use of the basic functions of e-Invoice Application.
  • Taxpayers who write out a lot of invoices and have different invoicing needs, who have developed data processing systems, can benefit from e-Invoice application by integrating their data processing system to e-Invoice Application.
  • If taxpayers who have different invoicing needs or who write out many invoices does not have an adequate data processing infrastructure or want to run their own data processing system, can send and receive electronic invoices through the data processing system of a special integrator's data processing system.

It is possible to change the method that was determined in the application stage. After the said operations have been carried out, portal account will be closed by the Administration. After signing a contract with any one of the published Special Integrator firms (http://www.efatura.gov.tr/efaturaozelentegratorlerlistesi.html) Administration makes the specifications and one can start to send and receive electronic invoices.

The petition containing the request about the subject should be sent both to the fax no. 0312 302 1555 and also to the address Gelir İdaresi Başkanlığı Denetim ve Uyum Yönetimi Daire Başkanlığı (33.Müdürlük) İlkadım Caddesi 06450 Dikmen/ANKARA via post.

Taxpayers that have been served through GIB portal can mutually agree to a special integrator and make their accounts activated. The only thing to take into consideration regarding this subject is that it requires the definition of a different box and sender's address than the present mail box and sender's address. Sent/received invoices that are registered on GIB portal can be uploaded into the special integrator system. Applications made this way are fixed in the GIB system and made notice in the e-Invoice system within 24 hours.

It is the integration of one's own system with the Revenue Administration system, in order to send and receive other taxpayers' invoices. Through the special integrator data processing system, the opportunity of sending and receiving electronic invoices are provided.

No. e-Invoice application can used only by one of the methods.

Taxpayers registered to the e-Invoice system are obliged to create e-Invoices for each other. If the receiver is not registered to the e-Invoice system, the invoice must be created as printed. It is not possible to create both electronic and printed invoices for the same good or service's purchase. 

Financial stamp, created to be used in the framework of the regulations made within the scope of Tax Procedure Law, with the aim of carrying out the functions of guaranteeing and providing the security of the data integrity, resource and content belonging to legal entity and all other institutions, establishment and business, expresses the electronic certificate platform established by the TUBITAK - UEKAE in the name of Administration.

The financial stamp, bought for e-Invoice application can also be used for the e-Book application.

Even under the same holding, it is not possible to upload the financial stamps of different firms on one smartcard. However, the corporation can upload the financial stamp certificate of the corporation on HSM device. With this one HSM device, more than one person can use the Electronic Financial Stamp Certificate from different computers at the same time.  

Taxpayers that are obliged to but did not switch to e-Invoice application till the given date will be applied upon with the punitive articles of Tax Procedure Law.

After obtaining the Financial Stamp Certificate, e-Invoice sending and receiving procedures can be made through e-Invoice Portal, integrated data processing system or special integrator.

e-Invoice application enables the users that are defined on the application to send and receive e-Invoices. Therefore, e-Invoices can be sent to the customers that are registered on the application.

In the e-Invoice system maximum 7 days backdated invoices can be created. According to Tax Procedure Law, the invoice must be created in 7 days after receiving the good or service. 

After verifying the wholeness and the accuracy of the resource through financial stamp, it should be kept as electronic document. Therefore the taxpayers would keep on their own and submit when demanded the sent and received e-Invoices, including the Financial Stamp, in the legal time periods.  

If both the retail house and the buyer are registered to e-Invoice system, the invoice should be created as e-Invoice.

As of now, there is no invoice cancellation process. Invoices can be rejected by the receiver in the legal time period or return invoice can be created. Return invoice will be created the same way sale invoice is created but it should be stated to which invoice it is referring to. 

Yes, according to the information GIB gave, e-Invoices can be created in foreign currencies under the condition to state the TRL equivalent and exchange rate.

Taking into consideration of commercial needs, Commercial Invoice Scenario is created. In the Commercial Invoice Scenario all operations such as acceptance, rejection and return will be made through messaging platform. Usage of commercial invoice scenario depends on the agreement of the parties. It is not possible that the original invoice scenario will be removed according to a request.

Because for a title change, VKN and the title are matched and by evaluating these two information together, e-Invoice taxpayer list is interrogated,  taxpayers are obliged to restart the process, including e-Invoice usage covenant, and re-enter to the system by getting a new financial stamp. 

For the sent commercial invoices there is an approval and/or denial time of 7 days. However, if the respondent does not respond in the given time, created invoice would be sent to the other party with the approval answer through the system. 

It is possible to put more than one invoice created by the same institution in one envelope.

Invoices within the scope of e-Invoice are kept in the special integrator's data processing system as accessible archive files. If wanted, users can download the e-Invoice information that is kept in the archive to their local computers.

It is the whole of electronic records that includes the information necessary to exist in the ledgers that are obligatory to keep according to Tax Procedure Law and/or Turkish Code of Commerce, separately from adjective provisions.

For now, general journal and general ledger that the format and standards are published by Revenue Administration can be kept as e-Ledger.

Natural and legal persons that keep ledgers on the basis of balance can benefit from e-Ledger application.

Joint-stock and limited liability companies that acquired their financial stamp and have an approved software for keeping, recording, approving, reservation and display of e-Ledgers, will have the right to keep e-Ledger, in case they apply and get approved.

They should have acquired their secure electronic signature or financial stamp, in accordance with Electronic Signature Law no.5070.

Natural persons that acquired their financial stamp and have an approved software for keeping, recording, approving, reservation and display of e-Ledgers, will have the right to keep e-Ledger, in case they apply and get approved.

An e-Ledger can be constituted with the assistance of the software on www.edefter.gov.tr, that are produced compatible with the format and standards announced by Revenue Administration and passed the compatibility test.  

No. According to Electronic Ledger General Communique No. 1, those who start to keep their ledgers in the electronic environment, cannot keep those ledgers also on printed environment.

It is the electronic file that includes data that is compatible with the standards that are identified by the Revenue Administration, about the ledgers created in the electronic environment in the frame of procedures and principles stated in the Electronic Ledger General Communique and approved by the financial stamp of Revenue Administration.

Compatibility means that the software, used for keeping e-Ledgers provides the format, standards and other technical matters published in the guides on www.edefter.gov.tr. In order of a software to be compatible, it should pass the tests conducted by the Revenue Administration successfully. 

Time stamp is the record that will be confirmed by the electronic certificate service provider in order to determine when an electronic data is created, changed, sent, received and/or saved.

 

Taxpayers should print the ledgers and send their warrant files to GIB in the boundaries of legal term. If the warrant files are not uploaded to GIB in the boundaries of legal terms, in order not to be penalized the ledger will be stamped with the time stamp. Once the technical obstacles are repaired, time stamped warrant file will be uploaded to GIB. Electronic ledgers are not obliged to have time stamps on them.

Financial stamp, created to be used in the framework of the regulations made within the scope of Tax Procedure Law, with the aim of carrying out the functions of guaranteeing and providing the security of the data integrity, resource and content belonging to legal entity and all other institutions, establishment and business, expresses the electronic certificate platform established by the TUBITAK - UEKAE in the name of Administration.

The financial stamp, bought for e-Invoice application can also be used for the e-Ledger application.

e-Signature is given to the people and corresponds to the person's wet signature. Financial Stamp is given to the firm and is created for the firm by the company executive's undertaking.

Electronic ledger warrant taken for the first month of the accounting period states the opening and electronic ledger warrant taken for the last month of the accounting period states the closing confirmation.

Natural persons sign their electronic ledgers till the last day of the three month period of the related month, using their own electronic signature or financial stamp. Juristic persons sign their electronic ledgers till the last day of the three month period of the related month (Ledgers that belong to the last month of the accounting period, until the last day of the month that corporate tax return will be given) using their own financial stamp.

e-Ledger and e-Ledger warrant should be kept and submitted through electronic magnetic and optic devices. It is not possible to print and keep the ledger and the warrant. e-Ledger file stamped with the financial stamp must be kept with its warrant.

e-Ledger accounting records would not be turned over to the Revenue Administration. They would be kept together with the e-Ledger warrant within the scope of the regulations of edict with electronic signature or stamped with financial stamp in the name of the taxpayer.

With the amendment in the Electronic Ledger General Communique No. 1, the prerequisite of using e-Invoices in order to be able to use the e-Ledger application has been removed. You can benefit from e-Ledger application without being a registered user of e-Invoice. 

You should proceed like following when inadvertent mistakes were done in the online application process: 

 

In case one or several information in the title or trade registry information, a petition explaining the situation and containing the Trade Registry Gazette should be sent to the following address: Maliye Bakanlığı Ek Hizmet Binası Yeni Ziraat Mahallesi, No:16 06110 Altındağ/ANKARA

 

These petitions should be prepared addressing Revenue Administration Department of Supervision and Rapport Management. 

In the event of a title change, a registered user of e-Ledger application should apply to the Revenue Administration with a copy of the Trade Registry Gazette and a petition explaining the situation, via post, and for acquiring the financial stamp belonging to the new title, to the Public Certification Center on electronic environment. The title of the taxpayer that changes its title, in the e-Ledger system will be updated with referance to its petition.

 

The ledger and the warrant of the old title belonging to  the prior month fraction that the title change takes place should be created and the warrants should be sent to GIB e-Ledger Application until the last day of the following three month period of the relevant month (These are the timings stated in the Electronic Ledger General Communique No. 2). 

 

The ledger and the warrant of the new title belonging to  the subsequent month fraction that the title change takes place should be created and the warrants should be sent to GIB e-Ledger Application until the last day of the following three month period of the relevant month.

No. Firms apply to the e-Ledger application through their taxpayer identification number. After the application, firms can create their ledgers and warrants separately for their centers and branches through the compatible software programs of their choice.  

No. Though most of the operations that constitute the basis of the accounting record, operations without any documentation are also possible. For example, operations of opening and closing may not need documentation. If the operation that constitute the basis of the accounting record is not documented, the document type area (in XBRL corresponding document type) in the electronic ledger should not be used and during the accounting entry, information such as document type, date (in XBRL corresponding document date) or number (in XBRL corresponding document number) should not be given. 

A document arranged by a freelancer as a receipt for any professional activity is a self-employment voucher. This voucher should not be mixed with the voucher that fall into the document types that are in the General Journal Guide that comes in the e-Ledger package (in XBRL corresponding receipt). Because self-employment voucher is not included in the documents stated in the guide, the registration made by choosing "other" for document type and writing "self-employment voucher" as the document description. It is also mandatory to state the document number and date.

For the period of the entrance of the accounting records into the legal ledgers, Turkish Code of Commence and Tax Procedure Law should be taken into consideration. But these periods should not be mixed with the registration dates for warrant uploads stated in the Electronic Ledger General Communique No.2. The warrant uploading time mentioned in the Electronic Ledger General Communique No.2 should be considered as the time given to the taxpayers for the creation of the accounting records in the form of ledgers and warrants as a whole of electronic records and for the required controls to be applied.

In e-Ledger application it is possible to create sectional ledgers. In these sectional ledgers, if no accounting record is created during the specified time period, that sectional ledger should be created as blankbook and its warrant should be transmitted to GIB e-Ledger application. The reason for that is to preserve the wholeness of the dates regarding a month.

Electronic ledgers are created as monthly periods. For the screening and verification of the created electronic ledgers, there is no technical size limit. The size of the ledgers regarding a month in the unzipped form should be 200 MB maximum. Because of this technical size limit, a monthly ledger should be created in the form of more than one XML files. Each file created this way are called a "sectional ledger". Technical size limit is determined by taking account of the optimum features equipments that will be used for the verification and screening of the ledgers. This technical size limit is explained in the technical guides presented in the e-Ledger package and it is obligatory that a compatible software should also make these controls.

e-Archive Invoicing is a service that enables the end users and taxpayers who are not registered to the e-Invoice system to receive electronic invoices, creation, preservation and if necessary, presentation of the second copies of the invoices and corresponding certificates that the mentioned parts are obliged to preserve for 10 years.

With e-Invoice, a certain part of the invoicing process of the firms will be transferred to electronic environment, and with the start of e-Archive Invoicing service, the whole process of Invoicing would be transferred to the electronic environment.    

Taxpayers that trade goods and services through internet and that income table gross sales revenue amount in 2014 is at or over 5 million TRL due on latest 01/01/2016 are obliged to transfer to e-Archive Invoicing application. Except that, optional use is possible.

No. Those firms who only organizes tickets and insurance policies on the internet sales are out of coverage of this obligation.  

In order to benefit from the e-Archive Invoicing application, taxpayers have to be registered to the e-Invoice Application that is brought by the Tax Procedure Law General Communique no.397. 

 

Taxpayers can use the e-Archive Invoicing Application with two methods; one is using it over their own data processing system or with special integrators' data process system that have permission from the GIB.  

 

For the taxpayers who wish to use the e-Archive Invoicing Application through special integrators' data process system, it is sufficient to apply to those special integrator.

 

Taxpayers that use the service through a special integrator may request the use of the financial seal and time stamp of the special integrator on the invoice and electronic archive reports. 

e-Invoice:

  • e-Invoice is only the transfer of the paper invoice flow among the taxpayers who are obliged to use e-Invoice on the electronic environment.
  • Invoices are delivered to the receiver on the electronic environment, no hard copies are made.
  • Every invoice that is sent to the receiver is sent to the Revenue Administration beforehand.
  • It can be used through GIB portal, data processing structure of a firm that is integrated to GIB or through special integrators.

 

e-Archive Invoicing:

  • e-Archive Invoicing can be arranged for all the taxpayers that have no obligation for e-Invoices and to the natural and legal persons that are no taxpayers, end users. 
  • e-Archive Invoicing can be transferred to their recipient both on the electronic environment and as hard copy.
  • The invoices that are created in the scope of the e-Archive Invoices are reported to the Revenue Administration; GIB is not included in the invoice delivery process.
  • It is used either through special integrator or with the approval of their own data processing system.

 

It's not necessary that the party to receive the invoice would be an e-Invoice user; end users can receive e-Archive Invoicing too.

 

It is integrated with corporate applications and commercial software. It prevents the disconnections in financial processes.

 

Preserving the invoices in the electronic environment prevents any physical archive costs.

 

Because there is no physical archive, problems like getting lost or physical damage cannot occur.

 

Electronically delivered invoices reach the receiver faster and prevents any postal costs.

 

It enables savings and efficiency in workforce.

 

Because there is no printed invoice, it contributes to environmental preservation by providing savings of paper.

 

The distinction between e-Invoice and paper invoice will be diminished and all invoices can be collected and managed under one process.

In the scope of e-Archive Invoicing, only the invoices that are out of the scope of the e-Invoice would be created, signed and kept. Under this application, no other documents will be saved. 

The e-Archive Invoice would be;

Sent to the registered taxpayers of e-Invoice application, in the form of e-Invoice and preserved as e-Invoice.

Sent to the non-registered taxpayers of e-Invoice application, in the form of paper invoice and the second copy will be preserved in the electronic environment.

Sent to the non-taxpayers, it can be sent through electronic ways according to the requests of the customers and the second copy will be preserved in the electronic environment.

In retail industry, after the arrangement of the sales slip, e-Archive Invoice can be created in 7 days. But in order to use the invoice as consignment note, they should be created simultaneously.

Taxpayers that are registered to the e-Archive Invoicing Application, can create electronic invoices to taxpayers that are not registered to e-Invoice application, to the end users and to their customers abroad in the scope of e-Archive Invoicing application.