Opportunity to issue e-archive invoices with “final consumer” note introduced for certain taxpayers.

Through the Tax Procedure Law (VUK) General Communique series no.515 published in the Official Gazette dated 10 January 2020 and enacted as of the same date, opportunity to issue e-archive invoices for retail sales of goods and services with a total sales amount of up to TL 500 including taxes by filling the “final consumer” note into the blank for client name instead of “client name, trade name, address, tax office and account number” has been introduced for the taxpayers registered to the e-invoice and e-archive implementations and with qualifications indicated below:

- taxpayers exempted from the use of cash registry devices for meeting the requirements of the first paragraph of Article 6 within the VUK General Communique series no.483,

- taxpayers benefitting from the Secure Mobile Payment and Electronic Document Management System indicated in the VUK General Communique series no.507.