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Turkey publishes draft Communiqué regarding electronic documents

  • Taxpayers who exceed a threshold of gross sales revenue (or sales with gross business revenue) will be required to switch to e-invoicing
  • Certain online advertising service intermediaries; and taxpayers who sell goods and services through their websites as well.
  • Taxpayers who have not switched to an “e-archive invoice” must issue an e-archive invoice for the delivery and service realized by the date of 1 January 2022 if the total amount of such delivery and service invoice amount exceeds TRY10,000 (including taxes).

Source: EY

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