Compliance Alert – Requirement to issue an e-invoice for certain taxpayers

Update: Compliance Alert - Requirement to issue an e-invoice for certain taxpayers
Date: 2023-10-12

On 7 October 2023, the Turkish Revenue Administration published amendments to the General Communiqué #509 of the Tax Procedure Law in the Official Gazette. The amendments prescribe the requirement for the issuance of e-invoices for select taxpayers.

By this announcement, the following persons are required to issue an e-invoice:

  • taxpayers who have received a charging network[1] operator license from the Energy Market Regulatory Authority and
  • charging station operators who are certified by these taxpayers.

The fiscal documents that are mandatory to be issued to taxpayers based on the delivery of goods and the provision of services by the persons above must be transmitted electronically in electronic document format (e-invoice, e-archive invoice) regardless of the amount of the invoice mandate for the year in which the transaction took place.

In retail sales of goods and services up to the amount related to the obligation to issue an invoice (4,400 TL, i.e. 150 EUR for 2023) for the year in which the transaction takes place by taxpayers below, the e-Archive Invoice must be issued by including the statement "End Consumer" in the customer's name section:

  • Taxpayers who are registered to e-Invoice and e-Archive Invoice applications and are exempt from the use of Payment Recording Devices,
  • Taxpayers who benefit from the Secure Mobile Payment and Electronic Document Management System.

[1] A charging network is a system created to provide charging services to electric vehicles at multiple charging stations and managed by the charging network operator.

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