The scope of the electronic invoice application is extended from July 1
As of July 1, new taxpayers will be included in the scope of the digital transformation process initiated by the Tax Administration for the electronic arrangement of many documents such as invoices, accounting books, and waybills issued on paper.
With the regulation made in 2019, the Presidency decided to switch to electronic document applications by taxpayer groups and sectors in 2020 and beyond. Industries and taxpayer groups adopt these practices based on their gross sales receipts.
In this context, the obligation to use electronic documents is implemented in many documents, such as paper invoices, archival invoices, waybills, production receipts and books.
MANY SECTORS INCLUDED IN THE IMPLEMENTATION
Many sectors, such as companies licensed by the Energy Market Regulatory Authority (EMRA), those engaged in fruit and vegetable trading as brokers and dealers, brokerage service providers, internet advertising service brokers, passenger transport companies, beverage manufacturers and cinema operators, included in these applications.
With the latest regulation of the Tax Administration, the new groups of taxpayers will also be able to switch to electronic invoicing. Consequently, taxpayers whose gross sales revenue is TL 3 million or more by 2022 will be required to switch to e-invoicing from July 1, regardless of sector.
ELECTRONIC SALES ARE ALSO INCLUDED
Among taxpayers who sell goods or services either on their own websites or on Internet sales platforms or in any electronic environment, those with gross sales receipts of TL 500,000 or more for the year 2022 (or their sales and receipts gross sales) will also be included in this requirement.
Of the taxpayers who carry out real estate or motor vehicle transactions, construction, manufacturing, purchase, sale or rental and those who act as intermediaries in these transactions, those with a gross sales income of 500 thousand TL or more by 2022 ( or your sales and gross business income) after July 1 You will need to switch to electronic invoice or electronic file invoice.
THE SECOND STAGE WILL BE IMPLEMENTED IN 2024
These taxpayers will also switch to the electronic ledger application effective January 1, 2024.
If the invoice is not issued in an electronic file, amounts other than the actual amount are included, if the invoice in an electronic file, which must be issued as an electronic document (except in mandatory cases), is issued on paper and is considered not to have been issued at all, for each document not less than 2 thousand 200 lire by the year 2023. A fine for special irregularity will be imposed at the rate of 10 percent of the amount or the difference of the amount required to be written on the documents.
The total fine to be imposed for each type of document in a calendar year will be 1 million 100 thousand liras.
Taxpayers who are registered with the e-invoice app and whose turnover is TL10 million or more in 2022 will also be required to switch to the e-guide app from July 1, regardless of the sector.
On the other hand, the electronic invoice application contemplates the creation, transmission, storage, sending and reporting of the invoice in an electronic environment, which allows messages to be transferred safely between the parties in accordance with the determined standards. (AA)