- The Istanbul Tax Office ruled that self-employed professionals in Turkey do not need to use the e-Invoice system if they issue e-Self-Employment Receipts (e-SMM).
- This is because they do not issue invoices for their professional services.
- e-Invoice requirements apply only to taxpayers who issue invoices.
- Suppliers providing services to these professionals must issue e-Archive invoices instead.
Source: alomaliye.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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