Electronical issuance to start for waybill and self-employed receipt

M. Fatih Köprü

Finance Ministry has recently released a new draft communique to the public. The draft communique indicates that the implementation of e-document which was initiated just for invoices will be extended to cover some other documents as well. The ministry is now waiting for opinions and suggestions of concerned people about the matters outlined within the draft.

 

In this article, we aimed to draw attention for this new regulation involving particularly the tradesmen and self-employed. We would like to remind you once again that the draft communique hasn’t been implemented yet and will be enacted as of its date of promulgation.

 

Which documents?

 

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

 

Shipment waybill is a document that should be issued as at least 3 copies during the transportation of goods. 2 copies of it should be available inside the vehicle. It includes all the information required to be in an invoice except the price and cost.

 

Producer receipt is a document issued by the tradesmen for the goods that they purchased from farmers that are not subject to real taxation. This document must be issued as at least 2 copies with one of them is delivered to the farmer by signing it and the other copy is retained by taking the farmer’s signature.

 

Self-employed receipt is a document issued by the taxpayers dealing with self employment activities (doctor, dentist, veterinarian, architect, lawyer, financial consultant). The self employed taxpayers issue this document, not the ones working with an affiliation to an employer in return for a salary. The receipt issued as at least 2 copies is used for documenting the revenue acquired by the self-employed through his/her activities. This document which can replace an invoice contains information concerning the work handled and payments received besides other information on the self-employed and client. 

 

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

 

- issued as e-document,

- 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 same information with the hard copy documents and will hold the same qualifications legally.  

 

A portal or an integrator?

 

Taxpayers intending to adapt the implementation of e-waybill, e-producer receipt and e-self employed receipt or if it’s mandatory for them, they are required to choose one of the following styles; portal, integration and special integration as well as the e-invoice implementation.

 

E-waybill

 

The draft communique indicates that taxpayers subject to the implementation of e-invoice  will be within the scope of e-waybill at the same time. Those taxpayers should get involved into the system as of 1 July 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 waybill as of the indicated deadline. 

 

GİB (Turkish Revenue Administration) Portal accounts of registered e-invoice users having not applied for the implementation within the period will be activated automatically by the Administration on 1 July, according to the draft communique.  

 

Beside these, the taxpayers having handled the required preparations concerning the issuance of e-waybill and submitted an application for getting involved into the implementation will be able to issue e-waybill as of 1 January 2018 if they prefer.

 

E-producer receipt

 

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

 

Taxpayers under the liability of issuing producer receipts may prefer to get involved into the implementation as of the beginnig of 2018. Any requirement of being included in the implementations of e-invoice, e-book or e-archive does not exist for that.

 

E-self employed receipt

 

Self-employed with a gross revenue of TL 50 thousand and over for 2016 should be included in the implementation of e-self employed receipt until 1 July 2018 and issue their documents as e-self employed receipt as of that date. The requirement for all self-employed people regardless of their amounts of gross revenue to get involved into the concerning implementation at the beginning 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 as well. These taxpayers will be able to issue printed or e-producer receipt until the statutory deadline, but it shouldn’t be forgotten that only one of them may be issued for the same transaction.

 

Doctors

 

POS slips have been substituted as self-employed receipts for doctors, dentists and veterinarians working as self-employed. These medical doctors are existing 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 e-self employed receipts. 

 

 

This article has been published in the Ekonomist magazine’s issue 2017/37 dated 10.09.2017.

 

 

 

 

 

 

Explanations in this article reflect the writer's personal view on the matter. EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. disclaim any responsibility in respect of the information and explanations in the article. Please be advised to first receive professional assistance from the related experts before initiating an application regarding a specific matter, since the legislation is changed frequently and is open to different interpretations.