The Turkish Revenue Authority (TRA) continues to innovate digital tax controls, most recently by introducing a new document type among other changes. They recently published a Draft Communique including several amendments to existing regulations which were opened up for public consultation. The General Communique on the Tax Procedural Law (General Communique), which this recent draft amends, originally aimed to unify all e-document regulations when it was published in October 2019. It regulates matters such as procedures and principles related to the involvement in and the transition to electronic document practices, information to be included in such electronic documents, and the various instances where electronic document practices are mandatory. Now, the Draft Communique introduces a new document type and other changes to the scope of e-invoice and e-arsiv invoices as well as new requirements and changes to the General Communique.
The Draft Communique introduces a new document type called e-tab. The tab (reckoning) is a document used in restaurants, bars, and cafes to keep a running total of the amount a customer needs to pay. It’s a mandatory document for businesses that provide services at the table, and currently, is issued in paper form. E-tab will become mandatory for certain businesses depending on their turnover.
Source: SOVOS
