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DRAFT COMMUNIQUE IS PUBLISHED

We continue to share the developments that is related to your business. It is expected to make changes in transition conditions of e-archive with the draft communique that was published on April 6 by Revenue Administration. So, which sectors will be affected by these changes?

Revenue Administration explain that there will be some updates on the purpose of generalising electronic document applications in general communique of Tax Procedure Law No 433. It is expected that the draft communique, whose effective date is not certain yet,  brings about important changes within the scope of e-bill and the necessity of using e-archive bill.

If we summarize the changes that are become prominent in the draft communique;

  • The using of e-archive will be obligatory beginning from July 1, 2019 for the taxpayers who are the users of e-bill within the context of the present law.
  • The using of e-archive will be obligatory for the ones, whose gross sales revenue is 5 Million TL and more in accounting period in 2017 and later on, beginning from the beginning of the accounting period following the date, which income and Income/ Corporate Tax Return are given.
  • The using of e-archive will be obligatory beginning from July 1,2019 for E-Commerce Tool Service Providers ( server,hosting, etc.), Internet Advertising Service Tool (digital advertising agencies) an the taxpayers who publish announcements in the internet.
  • The bills of 50.000 TL and more which was regulated on the same day and the same person or institution by the taxpayers who are not the user of e-bill and e-archive, need to regulated as e-archive bill beginning from July 1, 2019.