| Update: | Compliance Alert - Scope of e-document mandate further extended, including amendments to e-Arşiv invoice obligation |
| Date: | 2022-02-07 |
At the beginning of November 2021, the Turkish Revenue Administration (GIB) introduced a draft Communiqué that proposed lower thresholds for mandatory issuance of e-Fatura, e-Waybill and e-Arşiv.
Furthermore, new sectors to adopt the mandatory issuance of certain e-documents were listed. An extensive summary of the relevant proposed amendments has been reported in Pagero’s earlier update.
On 22 January 2022, the draft Communiqué was approved, and the General Communique of the Tax Procedure Law No. 535 was published In the Official Gazette. The most significant change to the law's final version was some amendments impacting the invoices required to be issued as e-Arşiv invoices.
As of 1 March 2022, the total amount of invoices issued to non-taxpayers must be TRY 5 000 (ca. EUR 322). In addition, if the invoices issued to taxpayers are above the invoice issuance limit, i.e., TRY 2 000 (ca. EUR 130) for the year 2022, these must be issued as e-Arşiv invoices too.
The final version of the law is available (in Turkish) on the GIB webpage here.