According to the Tax Procedure Law communiqué published by the Revenue Administration, the conditions for transitioning to electronic invoices for sellers engaged in e-commerce have been changed. Businesses with E-Invoice Mandatory in 2022 and Their Terms; The use of e-Invoice has become obligatory for sellers with a sales revenue of 4 Million TL for 2021 accounting periods, 3 Million TL or more for 2022 or the following accounting periods. From taxpayers who sell goods and services on intermediary service provider websites, in any other electronic medium; 1 Million TL for 2020 – 2021 accounting periods Those with a gross sales revenue of 500 Thousand TL or more for 2022 or the following accounting periods, Hotel businesses that provide accommodation services by obtaining investment or operation certificates from the Ministry of Culture and Tourism and municipalities

With this communiqué published, it is expected that the transition of the sectors to the electronic environment will be accelerated. With each passing period, the limits and the requirements for passing are reduced. E-Invoice Transition Period Taxpayers who meet the gross sales and gross business revenue requirement in the 2020-2021 accounting period have to pass until July 1, 2022. Taxpayers with a gross sales revenue of 500 Thousand TL or more in 2022 or the following accounting periods must switch to the e-invoice application. The gross sales revenue or sales and the gross business income requirement of intermediary service providers, those who post advertisements on the internet, internet advertising service intermediaries, and those who sell goods or services on their own or their intermediary service provider's sites or in any other electronic media, in the 2020 or 2021 accounting periods. Providers until 1 July 2022. As of July 1, 2022, businesses that have an operating certificate from the Ministry of Culture and Tourism and municipalities and provide accommodation services have to switch to the e-Invoice and Invoice application. You can start your Tourism collection system setup by contacting Finrota today. For more information on Agency and Hotel Payment systems, you can read our blog post.

How to Switch to E-Invoice? To switch to e-Invoice; Legal entities (you can apply at https://mportal.kamusm.gov.tr/bp/edf.go) are required to obtain a financial seal. Real persons, on the other hand, can obtain e-Signatures or use financial seals if they wish. Taxpayers who have obtained a Financial Seal can apply for e-Invoice at https://portal.efatura.gov.tr/efaturabasvuru/ of the Revenue Administration after completing the setup process.