Q&A and Summary Table about e-Archive Invoice Obligation

1- What is invoice? How many copies are issued?

According to the provisions of the Law, the invoice is issued in at least two copies in paper and the first copy (original) is given to the customer and the second copy is the document kept in paper by the taxpayers according to the preservation and submission provisions of the same Law.

2- Will the e-Archive invoice be issued to the customer by e-mail or as printout?

Taxpayers (or non-taxpayers) who have been granted permission to be included in the e-Archive invoice application by the Revenue Administration with the Communique No. 509 of Tax Procedure Law  (Official Gazette dated 19.10.2019, numbered 30923) generate invoices online to be issued to users who are NOT registered to e-Invoice application, as e-Archive Invoice. Upon the request of the recipient, it forwards E-Archive Invoice in paper or electronic form and keeps and presents the copy of the issuer online.

3- What is the criterion for the separation of the original and copy of the e-Archive Invoice?

The e-Archive invoice, which is generated in electronic form and is sent to recipient (customer) as printout or in electronic form, is the original of the invoice, and electronic version of the invoice kept by the person (supplier) who issued, is duplicate.

4- Which type of documents will taxpayers of e-Archive Invoice issue to taxpayers of e-INVOICE?

The taxpayers registered to the e-Archive Invoice application are obliged to issue the invoice as e-INVOICE in the sales of goods and services performed to the taxpayers registered to the e-INVOICE application and to issue as e-Archive Invoice in the sales of goods and services performed to the taxpayers who are not registered to the e-INVOICE application and to the non-taxpayers.

5- When will the OBLIGATION of e-Archive Invoice application START for the taxpayers registered to e-INVOICE application?

Taxpayers who ARE OBLIGED TO be included in the e-INVOICE application and taxpayers who have registered to e-INVOICE application WILLFULLY (except for the taxpayers issuing other documents  standing for invoices as required by their activities) until the publication of the Communique No. 509 of Tax Procedure Law  (Official Gazette dated 19.10.2019 and numbered 30923) until January 1, 2020, have to register to the e-Archive INVOICE.

6- Are intermediary service providers, persons publishing announcements on the internet and intermediary internet advertising service obliged to register to e-Archive Invoice?

– Real or legal person intermediary service providers who provide electronic commerce environment for the realization of the economic and commercial activities of other companies defined in the Law on the Regulation of Electronic Commerce on the internet for the purchase, sale, rental or distribution of goods and services; owners or operators of websites that publish advertisements for the sale or rental of motor vehicles, and intermediary internet advertisers engaged in the publication of advertisements on the internet are obliged to complete their applications and preparations for the actual transition to E-Archive Invoice application until January 1, 2020 (the taxpayers who will start to engage in the works mentioned in this paragraph starting from 2020 and subsequent accounting periods within 3 months from the commencement date).

In this way, the invoices to be issued by the intermediary service providers, intermediary internet advertisers and publishers on the internet as from the specified dates, must be issued as e-INVOICE or e-Archive Invoice EXCEPT FROM the cases specified in the “V.7.” And “VIII.” sections of the Communique No. 509 of Tax Procedure Law .

7- Pay attention to the invoice limits of TRY Five Thousand and TRY Thirty Thousand!

If the total amount of invoices issued by taxpayers who do not register to e-Archive Invoice application, as from January 1, 2020 exceeds TRY 30.000 INCLUDING TAXES (VAT + Special Consumption Tax and other) (total amount of invoices to be issued for taxpayers exceeds TRY 5.000 INCLUDING TAXES), they must be issued as an e-Archive Invoice through the e-DOCUMENT portal presented by the Revenue Administration, except from the cases specified in the “V.7.” And “VIII.” sections of the Communique No. 509 of Tax Procedure Law.

In the event that the invoices are issued or received as paper instead of e-Archive Invoice, the penal clause stipulated in Article 353 of the Tax Procedure Law shall be applied separately for each paper invoice issued or received for the receiver having tax liability other than the person issued invoice or final consumer, except from the cases specified in the “V.7.” And “VIII.” sections of the Communique No. 509 of Tax Procedure Law.

8- If both parties are taxpayers of e-INVOICE, e-INVOICE will be issued.

If both the seller and the recipient are registered users in the e-INVOICE application, all invoices issued between them must be e-INVOICE.

9- Will invoices issued to the same people on the same day be evaluated collectively?

Invoices issued to the same people on the same day will be evaluated collectively and if the total amount of the invoices including tax exceeds the specified amount, the invoices must be issued and received as e-Archive Invoice.

10- Obligation can be imposed with the initiative of Revenue Administration

The Revenue Administration is entitled to impose obligation to the taxpayers or taxpayer groups which are determined by Revenue Administration that their compliance rate to tax is risky or low, as a result of analysis and examinations, by submitting a written notification and giving at least 3 months for transition preparations, without considering their activity, sector and turnovers.

11- Points related to e-Archive Invoices to be issued within the scope of e-Commerce

Those who are registered to the e-Archive Invoice application and SELL GOODS AND SERVICES OVER THE INTERNET are obliged to submit e-Archive Invoices regarding their sales in electronic environment. In these sales, e-Archive Invoice printout, Cash Register Devices’ invoice, information receipt or delivery note must be submitted with the goods.

12- What is the required information that must be in e-Archive Invoice issued for e-Commerce?

The following information must be included in the e-Archive Invoices to be issued by the taxpayers registered to the e-Archive Invoice application regarding the sale of goods and services within the scope of electronic commerce and the statement of “This sale has been made through the internet.” must be included on the invoice.

1- Web address where the sale has been made

2- Payment method

3- Payment date

4- Name-surname, title and Tax Identification Number/Republic of Turkey ID Number of the shipper of goods

5- The date when the goods to be sold are sent or the service is carried out

6- In the return section: there must be name, surname, address, signature of the person who returned the goods and also type, amount, unit price and amount of the returned goods

13- What should the buyer do, if s/he wants to return goods sold under e-Commerce?

If the customer wants to return the goods, s/he takes printout of the invoice delivered to her/him electronically and sends it back to the seller along with the goods by filling and signing the “return section” of the invoice. This document, which is sent back to the seller, replaces the note of expenses issued by the seller.

14- Is printout necessary for e-INVOICE sales made within the scope of e-Commerce?

Those who is registered to e-Archive Invoice and sell goods through internet to users registered to e-Invoice application, will include the above-mentioned information in the e-INVOICE, except the 6th article. In such sales made by the taxpayers, e-INVOICE printout replacing waybill, Cash Register Devices’ invoice, information receipt or delivery note must be submitted with the goods.

14- What is the PENALTY not to apply e-Archive Invoice?

The penal provisions stipulated in the law shall apply to the taxpayers who do not register to the e-Archive Invoice application within the certain period even though there is obligation, and the taxpayers (including those who issue and receive paper invoices and are specified in subparagraph 1 and 5, paragraph 1, Article 232 of Tax Procedure Law), who do not issue and receive the invoice as e-Archive Invoice except from the cases specified in the “V.7.” And “VIII.” sections of the Communique No. 509 of Tax Procedure Law.

SUMMARY TABLE

Ali KARAKUŞ
Istanbul,
November 11, 2019

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Sources:

1- Communique No. 509 of Tax Procedure Law No. 213 – Official Gazette dated 19.10.2019 and numbered 30923

2- Articles 229, 230, 231, 232, 242, 353 of Tax Procedure Law No. 213

3- e-Document portal of Revenue Administration of Republic of Turkey