The use of technological developments in taxation has been increasing day by day. With recent regulations, a large portion of companies in Türkiye are now required to adopt the e-invoice and e-ledger systems.

For companies that will be required to use electronic invoice and electronic ledger applications, as well as those that wish to transition to e-invoice and e-ledger systems voluntarily in order to benefit from their advantages, the legal regulations published to date will be explained together with the issues to be considered during the transition phase. Problems encountered in practice will be explained through experienced solution examples.

E-LedgerThe electronic ledger (e-ledger) entered into force with the General Communiqué on Electronic Ledger No. 1, jointly published by the Ministry of Finance Revenue Administration and the Ministry of Customs and Trade General Directorate of Internal Trade.

The e-ledger is a set of legal and technical regulations that aims to ensure that the books required to be kept pursuant to the Tax Procedure Law and the Turkish Commercial Code are prepared in electronic file format in accordance with the formats and standards announced on this site, recorded without being printed, and that their immutability, integrity, and authenticity of origin are guaranteed, allowing them to be used as evidence before relevant authorities.

E-Invoice, The e-invoice, which was implemented in Türkiye with the Tax Procedure Law Communiqué No. 397 and has been in practice since March 5, 2010, is an electronic document whose data format and standard are determined by the Revenue Administration, containing all information required to be included in an invoice under the Tax Procedure Law, and whose transmission between the seller and the buyer is carried out via a central platform (Revenue Administration).

E-Archive: The e-Archive Application, which entered into force with the General Communiqué of the Tax Procedure Law No. 433, is an application that covers the creation, storage, submission, and reporting of invoices in electronic form in accordance with the standards determined by the Revenue Administration.

Taxpayers wishing to benefit from the e-Archive Application must first be registered in the e-invoice application.

Taxpayers who have obtained permission to create and store invoices electronically under the Electronic Invoice Registration System (EFKS) are required to transition to the e-Archive Application by a date to be notified to them in writing by the Administration, no later than April 1, 2015.

E-Ticket An electronic ticket refers to a ticket created in electronic document format to be sent to the recipient via electronic means.

With the publication of the Tax Procedure Law Communiqué No. 415 in the Official Gazette dated June 26, 2012 and numbered 28335, the use of electronic tickets in intercity and international passenger transportation by road and sea has begun. In addition, road passenger transport operators will also be able to issue electronic passenger lists.

Electronic Invoice Registration System (EFKS) The Electronic Invoice Registration System (EFKS) is a pilot application that eliminates the obligation to store the second copy of invoices in paper form, provided that certain invoice information is transferred to the Revenue Administration system in accordance with specified application and data standards. It also allows the first copy of invoices prepared for delivery to buyers to be created as digitally signed electronic documents.

E-Notification Electronic Notification refers to the delivery of documents required to be notified pursuant to the provisions of the Tax Procedure Law No. 213 and General Communiqué No. 456 of the Tax Procedure Law to taxpayers’ electronic addresses via the E-Notification system. This notification has the same legal effect as physical notification.

E-Audit: With the Electronic Audit System, the creation of audit requests, transmission of such requests to authorized auditors, preparation, recording, approval of audit reports, and delivery of audit reports to the relevant parties will be carried out electronically.

While audit reports are essentially created, recorded, and approved electronically or signed physically, and such information and documents are transmitted to relevant parties via all electronic communication tools including the internet, in cases where the audit activity cannot be conducted electronically for any reason, the procedures will be carried out in accordance with general provisions.

E-Ledger and E-Invoice Applications – Issues Encountered

Duration: 4 Hours

Participants: Managers and employees of accounting, finance, and tax departments of companies, as well as all personnel responsible for preparing and recording documents.

Scope of the Training: With recent regulations, most companies in Türkiye are required to transition to e-invoice and e-ledger applications.

Legal regulations published to date, along with key considerations during the transition process, will be explained for companies that are required to use or voluntarily wish to adopt these applications.

Problems encountered in practice will be explained with experienced solution examples.

Purpose of the Training: This training is designed to be beneficial for company executives, purchasing managers and staff, foreign trade personnel, accounting, finance, and tax department managers and employees, as well as all personnel responsible for document preparation and recording. Legal regulations and problems encountered during project phases will be explained together with practical solution examples.

Training Program

• Legal regulations regarding the obligation of Electronic Ledger and Electronic Invoice
• Key points to consider in E-Invoice and E-Ledger applications
• Problems that may be encountered during and after transition to the E-Invoice system and solution suggestions
• The implications of the E-Archive application
• Sample applications and solved examples

Current Developments in Electronic Applications (E-Invoice, E-Ledger, E-Archive, E-Storage, E-Ticket)

Duration: 1 Day

Participants: Managers and employees of accounting, finance, and tax departments of companies, as well as all personnel responsible for preparing and recording documents.

Training Program

E-INVOICE APPLICATION

• Current Developments (New Scope, New UBL, Legislative Changes)
• Issues Encountered
• Points to Be Considered (expense policy, transactions with receipts, use of scenarios, document order, etc.)
• Future of the E-Invoice Application
• Points to Be Considered by Companies Using the Private Integrator Method
• How Have the Services of Private Integrator Companies Diversified?
• Successful Examples
• Future Expectations for E-Transformation

E-INVOICE APPLICATION IN EXPORTS

• Points to Be Considered in Export Invoices Issued as E-Invoices
• Roles Required in Export E-Invoices
• Scenarios to Be Used in Export E-Invoices
• Communication Between Customs Administration and E-Invoice
• Export E-Invoices with Technical Details
• Start Date of the E-Invoice Application in Exports
• Sample Case Review
• Possible Issues

TAX FREE E-INVOICE APPLICATION

• Points to Be Considered in Tax-Free Invoices Issued as E-Invoices
• Roles Required in Tax-Free E-Invoices
• Scenarios to Be Used in Tax-Free E-Invoices
• Communication Between Intermediary Refund Institutions and Customs Administration
• Tax-Free E-Invoices with Technical Details
• Start Date of the Tax-Free E-Invoice Application
• Sample Case Review
• Possible Issues

E-LEDGER APPLICATION

• What Is an E-Ledger?
• What Are the Latest Amendments to the E-Ledger Communiqué?
• Conditions for Benefiting from the E-Ledger Application
• Creation of E-Ledgers
• Procedures and Principles Regarding Utilization
• Storage and Submission of E-Ledgers
• Responsibilities and Penal Sanctions
• Application Process

E-ARCHIVE APPLICATION

• What Is the E-Archive Application?
• Who Is Obliged? When Should It Be Used?
• E-Archive Invoice Application
• What Are the Latest Amendments to the E-Archive Communiqué?
• Use of E-Invoices as Dispatch Notes
• Sending Invoices to Customers via Email or Other Electronic Means
• Electronic Storage of Second Copies
• Offline Working Model in the E-Archive Application
• Reporting Obligation Regarding Issued E-Archive Invoices
• Points to Be Considered in the E-Archive Application

E-DISPATCH NOTE APPLICATION

• What Is the E-Dispatch Note Application?
• When Will It Be Used?
• Methods of Benefiting from the E-Dispatch Note Application
• E-Dispatch Note Application in Road Inspections
• Mandatory Transition to the E-Dispatch Note Application
• Points to Be Considered in the E-Dispatch Note Application

RECORD RETENTION REQUIREMENTS

• Conditions for Inclusion Within the Scope
• Applications Introduced with the Draft Communiqué
• Minimum Records Required to Be Retained
• Sales–Purchase Records
• Production Records
• Inventory Records for Beginning and End-of-Period Stock
• Import–Export Records

MALI YÖNTEM ACADEMY

Mali Yöntem Academy for Training

info@maliyontem.com.tr