Certain healthcare service providers and taxpayers are obliged to issue electronic invoices starting from 1 July 2021.
Earlier this year, the Turkish Revenue Administration (GIB) has introduced new tax obligations with the Communiqué No. 526 as an amendment to the Tax Procedure Law General Communiqué No. 509.
The amendment covers healthcare service providers who have signed contracts with the Social Security Institution and all taxpayers who supply medicines, medical supplies and active substances. These are the taxpayer categories bound to use the invoice applications for issuing e-Fatura and e-Arşiv invoices as of 1 July 2021.
Source Pagero
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