The scope of taxpayers to be required e-book keeping and e-invoice application has been extended.

The Tax Procedures Code General Communiqué No 454 on the obligation of e-book keeping and e-invoice application has been promulgated in the Official Gazette dated 24 June 2015. 

As you may remember, with the Tax Procedures Code General Communiqué No 421 which was promulgated in the Official Gazette dated 14 December 2012; some of the taxpayer groups have been obligated to keep electronic books and have been involved in electronic invoice application. Explanations on the regulation in question were provided for your attention in our tax news dated 01 March 2013 and no. 2013/4. 

With the new Communiqué, more taxpayers satisfying the below conditions have been obligated to be involved in e-book keeping and e-invoice application; 

a) Those have a minimum gross sales revenue of TL 10 Million for 2014 and subsequent accounting periods,

b) Those who have obtained licence from Energy Market Regulatory Authority for producing, constructing or importing the goods in the list no. (I) attached to the Special Consumption Tax Law, 

c) Those producing, constructing or importing the goods in the list no. (III) attached to the Special Consumption Tax Law. 

Furthermore, taxpayers have to commence e-book and e-invoice application as of 1 January 2016;

• in case the conditions set out in paragraph (a) were satisfied in 2014 accounting period,
• in case those listed in paragraphs (b) and (c), have obtained their license prior to 20 June 2015.