ARTICLE · 18 SEPTEMBER 2013

Obligations Related To The Implementation Of E-Invoice And E-Ledger

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According to the "Notice of Tax Procedural Law" numbered 2012/99 421, luboil licenced taxpayers and taxpayers who produce, construct and import cola drink, alcoholic drinks and tobacco products, and other taxpayers who purchase products from the mentioned groups are obliged to use e-Invioce and e-Ledger applications.

TurkeyTax

Nihat Sönmez

Tanıl Durkaya

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According to the "Notice of Tax Procedural Law" numbered 2012/99 421, luboil licenced taxpayers and taxpayers who produce, construct and import cola drink, alcoholic drinks and tobacco products, and other taxpayers who purchase products from the mentioned groups are obliged to use e-Invioce and e-Ledger applications.

According to the "Notice of Tax Procedural Law" with the item number of 412 published on 14.12.2012 by Revenue Administration in the Official Gazette numbered 28497, it is obligated to implement E-Invoice and E-Ledger applications for the taxpayers mentioned below.

Lube oil licensed firms within the scope of Petroleum Market Law and taxpayers who purchase products from them in 2011 calendar year with gross sales revenue of 25 Million TRY as the date of 31/12/201.

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