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EThe Finance Ministry recently released a new draft communique to the public that indicates the implementation of the e-document, which was initiated for invoices, will be extended to cover other documents. The ministry is now awaiting opinions and suggestions of those concerned about the matters outlined in its draft document. This article aims to draw attention to this new regulation, which is particularly relevant to tradesmen and those who are self-employed. We would like to remind you once again that the draft communique hasn’t yet been implemented and will be enacted as of its promulgation date.

Through the draft communique, taxpayers within its scope will be entitled to issue a shipment waybill (transport waybill is out of scope), producer receipt and self-employed receipts electronically as well as an e-invoice.

At least three copies of a shipment waybill document should be issued during the transportation of goods, two of which should be available inside the transporting vehicle. The document should include all the information required in an invoice except price and cost.

At least two copies of a producer receipt document should be issued by tradesmen for any goods purchased from farmers not subject to real taxation. One of the documents should be delivered to and signed by the farmer and the other copy should be retained after taking the farmer’s signature.

At least two copies of a self-employed receipt document should be issued by taxpayers dealing in self-employment activities (such as doctors, dentists, vets, architects, lawyers and financial consultants). This document is to be issued by self-employed taxpayers, not those working with an affiliation to an employer in return for a salary. The receipt is used to document the revenue acquired by the self-employed person through his/her activities. This document, which can replace an invoice, contains information concerning the work done and payments received as well as information about the client and the person self-employed.

Pertaining to the draft communique, documents provided above (shipment waybill, producer receipt and self-employed receipt) will be:

• issued as e-documents

• submitted to the client electronically, and

• electronically preserved and presented by the concerning taxpayers.

These electronically issued documents will not be considered as new documents. Generally, they will include the same information as hard copy documents and will hold the same qualifications legally.

Taxpayers intending to adapt the implementation of e-waybill, e-producer receipt and e-self-employed receipt, or if it’s mandatory for them, are required to choose one of the following styles: portal, integration and special integration as well as e-invoice implementation. The draft communique indicates that taxpayers subject to the implementation of an e-invoice will be within the scope of an e-waybill at the same time. Those taxpayers should become involved in the system as of July 1, 2018 and issue their packing slips as e-waybills. Taxpayers within the scope of mandatory implementation will not be able to use the printed copy of the e-invoice to replace the waybill as of the indicated deadline. The Turkish Revenue Administration (GIB) portal accounts of registered e-invoice users having not applied for the implementation within the period will be activated automatically by the administration on July 1, according to the draft communique. If they prefer, those taxpayers who have made the required preparations concerning the issuance of e-waybills and submitted an application to get involved in their implementation will be able to issue e-waybills as of Jan. 1, 2018.

As per the draft communique, tradesmen purchasing goods from farmers that are not subject to real taxation are not required to get involved in the implementation of e-producer receipts until July 1, 2018 and start issuing e-producer receipts as of that date. These taxpayers will be able to issue printed or e-producer receipts until July 1. However, we would like to remind you that only one of these documents may be issued for the same transaction. Taxpayers under the liability of issuing producer re- ceipts may prefer to get involved in the implementation as of the start of 2018.

Self-employed people with a gross revenue of TRY 50,000 or higher for 2016 should not be included in the implementation of e-self employed receipts until July 1, 2018 and should issue their documents as e-self-employed receipts as of that date. The requirement for all self-employed people regardless of gross revenue to get involved in the related implementation at the start of 2019 is indicated in the draft communique. If they prefer, self-employed people may be included in the system as of the start of 2018. These taxpayers will be able to issue printed or e-producer receipts until the statutory deadline, but it shouldn’t be forgotten that only one receipt may be issued for the same transaction.

Point of Sale (POS) slips have been substituted as self-employed receipts for doctors, dentists and veterinarians working as self-employed. These medical doctors exist within the scope of e-self employed receipt implementation under the conditions provided above. They will not be able to practice on the implementation substituting POS slips in return for a self-employed receipt as of the statutory deadline imposing the use of electronic self-employed receipts.