Turkey postpones mandatory e-invoicing until 1 July 2017

January 11, 2017  |  Asia, Compliance, Electronic Invoicing

Turkey has postponed the requirement for e-invoice users to issue export & tax-free e-Invoices. The requirement applies to e-invoice users which export certain commodities or use tax-free VAT returns.

Turkish resident e-Invoice users who export certain commodities (stated under Article 11 of Value Added Tax Law numbered 3065) are entitled to issue e-Invoices from 1 January 2017, if they choose to do so. However, the requirement for such taxpayers to do so has been extended until 1 July 2017. Therefore, until July 2017, these taxpayers can continue to issue pre-prepared export invoices if they wish (or continue to use the Turkish e-Archive invoice system if they are obliged to do so).

General Communiqué No. 475 on Tax Procedure Law (“Amendment Communique“) was published in Official Gazette number 29919 on 15 December 2016, entering into effect the same date. The Amendment Communique makes changes to General Communiqué No. 454 on Tax Procedure Law Regarding e-Invoice Application Within the Scope of Exportation of Goods and Properties to be Carried in the Personal Luggage of Non-Residents, which was published in Official Gazette number 29392 on 10 June 2015.

Please see this link for full text of Communiqué (only available in Turkish).



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