Fiscal subject related
The taxpayers who join the e-Archive invoice application must comply with the rules and procedures regarding the format, content, issuance, delivery, acceptance, rejection, cancellation, correction, and archiving of e-Archive invoices as specified by GİB. The taxpayers who join the e-Archive invoice application must also report their sales transactions made with e-Archive invoices to GİB every month through an electronic file. The following information must be included in the e-Archive invoice:
- e-Archive Invoice Issue Date and Document Number: The invoice should display the date of issuance and a unique document number for identification and reference purposes.
- Invoice Issuer Details: The e-Archive Invoice must include the name and surname of the invoice issuer, along with their trade name if applicable. The business address, tax office, and tax identification number of the issuer should also be clearly stated.
- Customer Information: The invoice should contain the customer's name and surname, trade name if applicable, and their tax office and tax identification number, if available. This information helps establish the recipient of the invoice and facilitates proper record-keeping. This is mandatory only if the customer is a company.
- Goods or Services Details: The e-Archive Invoice must provide a comprehensive description of the goods or services provided. This includes specifying the type, quantity, price, and total amount of the goods or work involved in the transaction.
- Tax Information: The invoice should clearly state the tax type, rate, and corresponding tax amount levied on the transaction. This ensures transparency and compliance with tax regulations.
- Delivery Date and Waybill Number: For sales involving physical goods, the e-Archive invoice should mention the delivery date and the waybill number assigned to the shipped goods. This information aids in tracking and verifying the delivery process.
- QR code: The e-Archive Invoice must incorporate a QR code, the specific content of which is determined by the TA. This feature allows for electronic querying, verification, and display of invoice details from the TA systems, promoting efficient and reliable data management.
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Already subscriber? LoginTurkey Introduces Electronic Fiscal Devices for Taxis
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