| Update: | Compliance Alert – Updates to e-Fatura Package and UBL-TR Code Lists |
| Date: | 2025-02-13 |
On January 28, 2025, the Turkish Revenue Administration (TRA) published an announcement detailing the latest revisions to the UBL-TR (Code Lists) Guide and the e-Fatura (e-invoice) package.
The newly published Code Lists (Version 1.36) introduce additional exception codes, including:
- “342 – Exception Regarding the Construction of Real Estate to be Donated to General Budget Public Administrations”; and
- “343 – Exception Regarding the Delivery of Houses to be Donated to General Budget Public Administrations to Foreign State Institutions and Organizations.”
Another notable addition is code “704 – Export Registered Sales within the scope of Article (11/1-c) of the VAT Law No. 3065 and Article 8/2 of the Special Consumption Tax Law No. 4760,” which clarifies the procedures for export-registered sales under specified legal provisions.
In the same revision, the ILAC_TIBBICIHAZ scenario type has been added to the Scenario (ProfileID) field to support processing medicine and medical device transactions.
Moreover, Section 2.3 now provides an “Additional Item Identification Field” with two new values:
- “MEDICINE” for drug serial numbers; and
- “MEDICAL DEVICE” for medical device serial numbers.
Finally, the updated e-Fatura (e-invoice) package includes additions to the schematron control file to accommodate these changes.
All new provisions and field definitions will officially come into force on February 17, 2025.