| Update: | Compliance Alert - Mandatory e-invoicing adoption for healthcare sector as of 1 July 2021 |
| Date: | 2021-06-28 |
The Turkish Revenue Administration (GIB) has published Communiqué No. 526, introducing an amendment to Tax Procedure Law General Communiqué No. 509, which will oblige taxpayers within the healthcare industry to start issuing e-invoices as of 1 July 2021.
The scope of the mandate covers service providers who have signed contracts with the Social Security Institution (SGK) and all taxpayers supplying medicines, medical supplies and active substances.
Starting 1 July 2021, the following taxpayer categories (non-exhaustive list) are required to adopt e-Fatura and e-Arşiv invoice:
- Hospitals, medical centres, branch centres, dialysis centres;
- Diagnosis, examination and imaging centres;
- Laboratories, pharmacies; Suppliers of medical devices and supplies;
- Opticians, hearing centres, spas;
- Private legal entities providing/producing human medical products, including their unincorporated branches, pharmaceutical warehouses, etc.;
- Other specialised treatment centres licenced by the Ministry of Health.