In the Tax Procedure Law General Communiqué (Sequence No: 509) published in the Official Gazette dated 19/10/2019 and numbered 30923, subparagraph (1) of paragraph (a) of the section titled “IV.1.4. Obligation to Switch to e-Invoice Application” is as follows and the phrase “intermediaries” in subparagraph (4) is replaced with “taxpayers who sell goods or services through their intermediaries on websites belonging to themselves or their intermediary service providers or in any other electronic media, and those who have gross sales revenue (or gross business revenue with sales) of 1 Million TL and above for the 2020 or 2021 accounting periods and 500 Thousand TL and above for the 2022 or subsequent accounting periods.” and the following subparagraphs were added to the same paragraph, the phrase “taxpayers” in paragraph (b) was changed to “taxpayers and taxpayers who are optionally included in the application, to each other” and the phrase “they will arrange” in the same paragraph was changed to “they are required to arrange and receive”. “1- Taxpayers whose gross sales revenue (or gross business revenue with sales); a) is 5 Million TL for the 2018, 2019 or 2020 accounting periods, b) is 4 Million TL for the 2021 accounting period, c) is 3 Million TL and above for the 2022 or subsequent accounting periods.” “7- Taxpayers who engage in real estate and/or motor vehicle construction, manufacturing, purchase, sale or rental transactions and who act as intermediaries in these transactions; a) Taxpayers whose gross sales revenue (or gross business revenue with sales) is 1 Million TL for the 2020 or 2021 accounting periods, b) 500 Thousand TL and above for the 2022 or subsequent accounting periods. 8- Hotel businesses that provide accommodation services by obtaining investment and/or operation certificates from the Ministry of Culture and Tourism and municipalities.”

The phrase "5 Million TL and above" in the subparagraph (a) of the first paragraph of the section titled "IV.1.5. Transition Period to the Application of e-Invoice" of the same Communiqué has been changed to "From those within the scope of subparagraph (1) of subparagraph (a) of the said section", and after the phrase "(For taxpayers who will start to work in order to engage in the works specified in this paragraph as of 2020 or subsequent accounting periods, within 3 months from the date of starting work)" in subparagraph (c), the phrase "Those who sell goods or services on websites belonging to themselves or their intermediary service providers or in any other electronic media, who meet the gross sales revenue (or gross business revenue with their sales) condition specified in subparagraph (4) of subparagraph (a) of the said section in the 2020 or 2021 accounting periods, those who meet the gross sales revenue (or gross business revenue with their sales) condition in the 2022 or subsequent accounting periods, will continue to do so until 1/7/2022. The phrase “until the beginning of the seventh month following the period” and the following clauses were added to the same paragraph. “e) Among those falling within the scope of subparagraph (7) of paragraph (a) of the aforementioned section, taxpayers who met the gross sales revenue (or gross business revenue with sales) condition specified in the aforementioned subparagraph in the 2020 or 2021 accounting periods must complete their applications and actual transition preparations and switch to the e-Invoice application by 1/7/2022, and taxpayers who met them in 2022 or subsequent accounting periods must complete their applications and actual transition preparations by the beginning of the seventh month following the relevant accounting period. f) Among those falling within the scope of subparagraph (8) of paragraph (a) of the aforementioned section, those who were active as of the publication date of this Communiqué (inclusive) must complete their applications and actual transition preparations and switch to the e-Invoice application by 1/7/2022, and those who started their operations after the publication date of this Communiqué must complete their applications and actual transition preparations and switch to the e-Invoice application by the beginning of the fourth month following the month they started their operations.”

The title of the same Communiqué, “IV.2.4.2. Obligation of Intermediary Service Providers, Those Publishing Advertisements on the Internet and Internet Advertising Service Intermediaries to Switch to e-Archive Invoice Application” has been amended as “IV.2.4.2. Obligation of Intermediary Service Providers, Those Publishing Advertisements on the Internet, Internet Advertising Service Intermediaries and Those Selling Goods or Services on Their Own or Intermediary Service Providers’ Websites or in Any Other Electronic Media to Switch to e-Archive Invoice Application”, and after the phrase “(For taxpayers who will start to work in order to engage in the works specified in this paragraph as of 2020 and subsequent accounting periods, within 3 months from the date of starting work)” in the first sentence of the first paragraph of the same section, “taxpayers who sell goods or services on their own or their intermediary service providers’ websites or in any other electronic media, within 3 months from the date of starting work” has been replaced with “(For taxpayers who will start to work in order to engage in the works specified in this paragraph as of 2020 and subsequent accounting periods, within 3 months from the date of starting work)”, the following sentence of the first paragraph of the same section has been replaced with “(For taxpayers who will start to work in order to engage in the works specified in this paragraph ... first sentence of the same The phrase “Those who meet the gross sales revenue (or gross business revenue with sales) requirement specified in paragraph (4) in the 2020 or 2021 accounting periods until 1/7/2022, and those who meet it in the 2022 or subsequent accounting periods until the beginning of the seventh month following the relevant accounting period” has been added, and the phrase “those who publish advertisements on the internet through internet advertising service intermediaries” in the second sentence of the first paragraph of the same section has been changed to “those who publish advertisements on the internet through internet advertising service intermediaries and those who sell goods or services on websites belonging to themselves or their intermediary service providers or in any other electronic media”.

The phrase “30 Thousand TL (for those issued to taxpayers, the total amount including taxes is 5 Thousand TL)” in the first paragraph of the section titled “IV.2.4.3. Other Invoices Required to be Issued as e-Archive Invoices” of the same Communiqué has been changed to “5 Thousand TL (for those issued to taxpayers, the amount related to the obligation to issue an invoice for the year in which the transaction was carried out, specified in the second paragraph of Article 232 of the Law)”.

The second sentence of the first paragraph of the same Communiqué titled “IV.2.4.5. Principles and Procedures Regarding e-Archive Invoices Issued within the Scope of Electronic Commerce” states that “In the sales in question, a copy of the delivery note or e-Delivery Note (or a paper printout of a specially coded document, the format and standards of which are determined by the Presidency and which contains information that allows the electronic query, display and verification of the e-Delivery Note issued in relation to this sale), a paper printout of the e-Archive Invoice replacing the delivery note or a Cash Registered Registered Registered Registered Register information slip must accompany the shipped goods.” and the second sentence of the fourth paragraph of the same section has been changed to “In the sales in question, a copy of the delivery note or e-delivery note (or a paper printout of a specially coded document containing information that allows the electronic query, display and verification of the e-delivery note, the format and standards of which are determined by the Presidency and which is issued in relation to this sale), a paper printout of the e-invoice replacing the delivery note or the ÖKC invoice information slip must be kept with the shipped goods.”

The phrase “among the taxpayers registered to the e-Invoice application” in subparagraph (5) of the first paragraph of the section titled “IV.3.5. Obligation to Switch to e-Delivery Note Application” of the same Communiqué has been changed to “Iron” and “taxpayers” as “taxpayers (excluding those whose commercial earnings are determined by simplified method)”, and subparagraph (7) has been changed as follows: “7- Taxpayers registered to the e-Invoice application whose gross sales revenue (or gross business revenue with sales); a) is 25 Million TL in the 2018, 2019 or 2020 accounting periods, b) is 10 Million TL and above in the 2021 or subsequent accounting periods.”

The phrase “those who manufacture, import or export iron and steel products” in the second paragraph of the section titled “IV.3.6. Transition Period to the e-Delivery Note Application” of the same Communiqué has been changed to “those who manufacture, import or export iron and steel and products of iron or steel (excluding those whose commercial earnings are determined by the simplified method)”, and the phrase “gross sales revenue (or gross business revenue with sales) of the relevant accounting period is 25 Million TL” in the same paragraph has been changed to “gross sales revenue (or gross business revenue with sales) is 25 Million TL in the 2018, 2019 or 2020 accounting periods and 10 Million TL in the 2021 or subsequent accounting periods”.

The following paragraph has been added after the first paragraph of the section titled “IV.10.1. In General” of the same Communiqué, and the existing second paragraph has been amended as follows: “This practice also covers the “Foreign Exchange and Precious Metal Purchase Document” and “Foreign Exchange and Precious Metal Sale Document”, which can be issued as a single document within the scope of the Tax Procedure Law General Communiqué No. 385, in foreign exchange and precious metal purchase/sale transactions, for taxpayers specified in the first paragraph who are also authorized to purchase/sell precious metals within the scope of the relevant legislation.” “The e-Foreign Exchange Purchase/Sale Document and the e-Foreign Exchange and Precious Metal Purchase/Sale Document regulated in this Communiqué are not new document types and have the same legal qualifications as the “Foreign Exchange Purchase/Sale” documents in paper format and the “Foreign Exchange and Precious Metal Purchase/Sale” documents issued by the taxpayers in the first paragraph.”

The phrase “the document must be signed with a wet signature by the issuer and the addressee, and must be kept and presented in paper form by the issuer, and must be delivered to the addressee in electronic or paper form” in the first paragraph of the same Communiqué titled “V.5.6. Preparation and Delivery of e-Expense Slip” has been amended to “the document must be signed with a wet signature by the addressee, an electronic or paper copy of the electronically signed document must be delivered to the addressee upon request, and the wet-signed copy must be kept and presented in paper form by the issuer together with the electronically signed document” and the second sentence of the same paragraph has been repealed.

This Communiqué shall enter into force on 1/3/2022; a) Article 4 shall apply to deliveries and services performed as of 1/3/2022; b) Other articles shall enter into force on the date of publication.

The Minister of Treasury and Finance shall implement the provisions of this Communiqué.