We are constantly hearing about E-Invoice and E-Archive Invoice concepts. However, if you do not know differences between them, this content is exactly for you. To begin with, let’s answer the questions of what is e-invoice and what is e-archive invoice? Then, explain the difference of e-archive invoice from e-invoice, and clear up our minds.
E-invoice is an electronic document, exchanged between seller and buyer over a centralized platform (Revenue Administration), containing information that must be included in an invoice pursuant to provisions of Tax Procedures Act No 213, of which the tax format and standard is defined by Revenue Administration, implemented since 5 March 2010 by the General Communique of Tax Procedures Act, Item No 397, in Turkey.
For further Information about e-invoice, which is a benefit of E-Transformation application, please see our e-invoice page.
It is a practice which enable invoice, which must be issued, retained and submitted in paper medium pursuant to Tax Procedures Act, to be issued electronically as well as retention and submission of the duplicate copy of the invoice electronically in accordance with the requirements of Tax Procedures Act General Communique, Item No 433.
For further Information about e-archive, which is a benefit of E-Transformation application, please see our e-archive page.
Every company can migrate to e-invoice, whether it is mandatory or not. At its discretion, you can start using e-archive invoice in tandem with e-invoice, and issue electronic invoices not only to your e-invoice users, but also all of your customers.
Revenue Administration has an exchange center for e-invoice exchanges.
Invoices are electronically delivered to recipients and, if necessary, paper print-outs can be taken.
Every invoice sent to its recipient is first sent to Revenue Administration.
UBL-TR format (Universal Business Language adapted to Turkey conditions) is mandatory.
Revenue Administration Portal uses one of the Direct Integration and Special Integration methods.
E-Archive invoice is a type of electronic invoice which enable invoices to be sent electronically to companies which are not using e-invoice system, or the end users.
Every company can use e-archive invoice, but subscription to e-invoice system is required to issue e-archive invoice.
At the end of every month, e-archive invoices are reported to Revenue Administration. This service is provided by solution partner which provide e-archive invoice service.
Both electronic invoice or paper print-outs can be sent to relevant recipients.
There is no mandatory format, and if desired, UBL-TR format can be used.
One of the Direct Integration and Special Integration methods is used.