Were determined based on e-archive application - Today

Ministry of Finance Tax Procedure Law General Communiqué of the Official Gazette reiterated in the number published.

by 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.

e-Archive applications exploit granted taxpayers, e-billing application that is registered with the organizing invoices, e-invoices generate, transmit, store and request to submit will have.

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, exploit methods and application

application to take advantage of taxpayers e-Billing application to be registered with the need.

Taxpayers e-archive application, their data processing system or the Revenue Administration on leave from the specific data processing system over can use.

Revenue Administration, assessments made after the appropriate application available to taxpayers with writing e-Archive will grant.

Review Under the shortcomings identified to taxpayers, said shortcomings for the period of 1 year will be given.

Revenue Administration permission from the special integrators, a deal that taxpayer information related to presidential system when they install www.efatura.gov.t Internet address released in guidelines described electronic messages according to the structure receive confirmation in the form of agreement they made to taxpayers e-Archive of serving may start.

e-Archive the scope of application documents issued Revenue Administration reported to the computing system or custom integrator in the system to be created.

taxpayers, if they wish billing format as www.efatura.gov.t Internet address released in e-billing formats and standards can now be used.

over the Internet selling goods and services to be held at the bill

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. Such sales are identified in the paper output was shipped goods included together with the need to.

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 and surname of / title, which sent sales of goods or services subject to the need to have information such as the date of execution. Also on the bill “These sales made via internet are” the report will be given.

via the internet goods and services, selling and 2014 income statement gross sales amount of 5 million pounds and above, taxpayers, at the latest 1 January 2016 up to the e-archive application will have to go through. 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.

their sales through the Internet exclusively the ticket, insurance policy, etc.. documents regulating the obligation beyond the scope will be.

liability and criminal sanctions

Taxpayers have received their permission organized under the documents contained in the information they provide the actual state of compliance will be responsible for.

Communiqué brought to the procedures and principles of acting contrary to the taxpayers and private integrators e-Archive permit may be canceled.

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 Recorder device sales over

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, 397 and 421 as No. Tax Procedure Law, the General Communiqué changes were made to.

Accordingly, electronic billing application registered taxpayers each other that they sell goods and performed services they arrange for their bills April 1, 2014, from electronic billing to send and receive will be mandatory. Electronic billing application that is registered with taxpayers who are not registered to the taxpayers they deliver the goods and services for the performance of the general provisions in the framework paper billing arrangements can continue to.

Taxpayers to each other that they sell goods and performed services they arrange for their bills April 1, 2014, from electronic billing will be required to send and receive.

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