Submitting electronic documents in BA-BS forms to be terminated as of July 2021.

Through the Tax Procedure Law General Communique series no. 523 published in the Official Gazette dated 25 January 2021, the following changes have been made on the submission of Ba-Bs forms:

• - Documents issued as electronic documents within the scope of the Tax Procedure Law will not be included in Form Ba and Form Bs notifications as of July 2021.
• - In determining the limit of 5.000 TL applied to the purchase of goods and / or services and the sales of goods and / or services, all documents issued electronically and as hard copy will be evaluated together. However, if the concerning limit is exceeded, only the documents issued in hard copy will be included in the notifications.
• - Taxpayers who have the obligation to notify, but all purchases and sales are below the specified limit or consist of documents issued as electronic documents, will be submitting their Form Ba and / or Form Bs notifications by checking the box "I do not have any information to be declared in Ba / Bs notification".

The Communique series no. 523 will enter into force on 1 July 2021.