Turkey: “Export invoices shall be treated and issued as an e-invoice”

In addition to current basic and commercial invoice scenarios existing in today’s legal e-invoicing framework in Turkey, there will also be an export scenario arriving soon.

As of 1^st of January 2017, in Turkey, all invoices that deal with the export of goods and services in Turkey and that are subject to a certificate of clearance shall be transferred to electronic invoicing environment.

In this structure, the system shall function as follows.

1. e-Invoice is created with the ‘Export Scenario’ in the financial system in accordance with the technical guidelines.
2. The e-invoice is approved by a financial seal.
3. The e-invoice goes through technical control.
4. The e-invoice is sent to Revenue Administration.
5. Revenue Administration receives the invoice and applies technical controls.
6. Revenue Administration informs the invoice issuer through the system response that it received the invoice and shall transmit the invoice to the Ministry of Customs and Trade.
7. The invoice is then sent to the Ministry of Customs and Trade.
8. Ministry of Customs and Trade receives the invoice in its system and proceeds with the technical controls.
9. Ministry of Customs and Trade send system response to Revenue Administration, which is further communicated with the Seller.
10. Ministry of Customs and Trade generates a reference number, consisting of 23 digits, for the invoice taken into the customs system.
11. The reference number generated by the Ministry of Customs and Trade shall be presented to the access of the taxpayer issuing the certificate of clearance outward.