- Self-employed professionals in Turkey are not required to switch to the e-Invoice system if they issue e-Self-Employment Receipts.
- Issuing e-Self-Employment Receipts is mandatory and fully satisfies legal requirements; these have the same validity as paper receipts.
- e-Invoice obligations apply only to taxpayers who issue invoices, not to self-employed professionals who issue receipts.
- Suppliers registered in the e-Invoice system must issue e-Archive invoices to self-employed professionals.
- This clarification is based on Tax Procedure Law No. 213 and General Communiqué No. 509.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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