30.12.2013 23:32 Electronic billing practices of registered taxpayers, they sell goods to each other and arrange for the services they perform their bills, from 1 April 2014, as a send and receive electronic invoices -will be forced via the Internet
Electronic billing practices of registered taxpayers to
the goods they sell to each other and arrange for the services they perform their bills from 1 April 2014, as a send and receive electronic invoices will be mandatory.
Ministry of Finance, the General Communiqué on Tax Procedure Law, was published in the Official Gazette repeated.
with the Communiqué on Tax Procedure Law in accordance paper media to be arranged in the housing and must be submitted that is obliged to invoice electronically regulated and the second copy of the electronically maintained and presented allowing for e-Archive relating to the application of principles and procedures was held.
given permission to exploit the e-archive application taxpayers to e-billing application that is registered with organizing bills, e-Invoice generate, transmit, store, and will have to present on demand.
Taxpayers e-Billing application is not registered to taxpayers e-archive application under the bill to create, on paper submission and creation of invoices second copy electronically maintained and when prompted, will be presented.
e-archive applications exploit granted taxpayers the tax payer for non-e-archive application under the invoice creation of its customers at the request electronically transmitting or on paper to send the generated invoices second copy electronically to maintain and submitted upon request to will be mandatory.
-practice methods and exploit application-
practice of taxpayers to take advantage of e-billing applications need to be registered.
Taxpayers e-archive application, its data processing systems or special leave from the Revenue Administration may use the information processing system out.
Revenue Administration, assessments made after the appropriate application in writing to the taxpayer will allow e-Archive.
deficiencies identified in the assessment process to taxpayers, said period of 1 year will be given to correct deficiencies.
Revenue Administration permission from the custom integrators, the agreement they made to taxpayers information about the presidential system when they install www.efatura.gov.t Internet addresses published in the guide are described in the electronic message according to the structure receive confirmation in the form of agreement they made to taxpayers e-Archive of serving may start.
e-archive application documents issued under the Revenue Administration reported to computing systems integrator or custom will be created in the system.
Taxpayers bill format if you do not want published in the www.efatura.gov.t
Internet address, and e-Invoice formats that can use the standard.
-selling goods and services over the Internet will be held in the bills-
e-Archive has permission over the Internet to non-taxpayers engaged in the sale of goods and services, relating to their sales invoices electronically will be forced to convey. Specified in the said sales of paper appeared next to the shipped goods have to be incorporated.
e-archive application scope via the internet goods and services in the sale will be held in the invoices, the sales process is carried web address, payment method, payment history, ships bearing the name of the name / title, subject to sale of goods sent or services of the date of execution of such information does not need to. Also on the bill “These sales were made via the internet” will be given in a statement.
selling goods and services through the Internet and the 2014 income statement of the amount of gross sales and over 5 million pounds of taxpayers, until at the latest 1 January 2016 will have to switch to e-archive application. Before the date specified under the scope of taxpayers e-billing and e-archive applications and the actual transition will have to complete their preparation.
exclusively in selling their tickets via the Internet, insurance policies and so on. The organizers of the documents required to be outside the scope.
-liability and criminal sanctions-
Taxpayers are allowed to have taken place within the framework of the information given in the documents that will be responsible for compliance with the actual situation.
Communiqué
be acting contrary to the principles and procedures of taxpayers and special permit may be canceled by e-Archive of integrators.
Electronic Invoice Registration System (EFKS) within the scope of their bills electronically create and maintain permits that have received taxpayers within 1 year, invoicing processes and information processing systems defined principles and procedures to make it available will have.
-payment of sales made through the device-Recorder
Payment recorder devices via and e-billing and electronic archive with bill certified in sales, cash registers of the devices be held information slips, sales instantly organized and the dealer or signed by the condition that shipment will replace.
the other hand, sequence number 397 and 421 in the General Communiqué on Tax Procedure Law was amended.
Accordingly, electronic billing application taxpayers registered with the goods they sell to each other and arrange for the services they perform their bills from 1 April 2014, as a send and receive electronic invoices will be mandatory. Electronic bill to taxpayers who are not registered taxpayers who are registered to practice their delivery of goods and services within the framework of the general provisions for the performance of paper bills will be able to continue editing.
Taxpayers
the goods they sell to each other and arrange for the services they perform their bills from 1 April 2014, as a send and receive electronic invoices will be mandatory.
Reporter: Bulent Karaaslan
By: H. Abraham Warning
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