- Release of Draft Package: On September 23, 2025, the Turkish Revenue Administration (GİB) published a draft package regarding the e-Gider Pusulası (e-Expense Receipt) application, based on the legal framework provided by the General Communiqué No. 509 of the Tax Procedure Law (VUK). The draft outlines the process for creating and signing the expense receipt and its e-Archive report with a financial seal and timestamp.
- Eligibility Criteria: Businesses in the retail sector, identified by NACE code 47 and part of the e-Invoice system, must meet at least two of the following financial criteria by the end of the 2024 accounting period to utilize the e-Gider Pusulası starting January 1, 2026: sales or gross revenue exceeding 110 million TL, total balance sheet assets exceeding 110 million TL, or total equity exceeding 11 million TL.
- Technical Framework and Feedback Request: The e-Gider Pusulası is customized based on the UBL CreditNote structure, requiring precise technical mapping for ERP systems. GİB has called for sector feedback on the draft by October 7, 2025, encouraging businesses to assess their compliance readiness and adapt their processes accordingly to meet the new requirements.
Source: rtcsuite.com
Click on the logo to visit the website
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
Latest Posts in "Turkey"
- How to Report Special VAT Base Transactions: With or Without VAT Calculation
- Procedures for VAT-Calculated and Non-Calculated Declarations in the Bookkeeping System
- Tax Guide Clarifies Sports Sponsorship Deductions, VAT Rules, and Stamp Duty Refund Procedures
- Turkey Revises Special Consumption Tax Rates for Cars and Light Vehicles Effective August 2025
- Turkey’s E-Invoicing System: Mandatory Digital Compliance and Real-Time Reporting by 2026















