What is the e-Accounting Slip? Turkey Compliance Guide

In the pandemic period we live in due to the coronavirus, we have seen again that most of the accounting transactions can be carried out from home, thanks to digital transformation solutions. With the transition of companies to the work-from-home system, the difficulties related to the preparation of accounting receipts on paper have also increased. The fact that the accounting and finance teams were not able to print receipts during this period when they were working from their homes, and that they faced difficulties in printing, caused a significant increase in the use of e-Accounting receipts. With the effect of this process, the Revenue Administration of Turkey published the guides containing the regulations and obligations regarding the e-Accounting slip on April 30, 2020. The minimum information required to be included in the e-Accounting slips has also been determined in the Accounting Slips Manual Created in the Electronic Environment, published by the Revenue Administration of Turkey.

What is the e-Accounting Slip?

The Electronic Accounting Receipt is the receipt in which the accounting transactions are recorded electronically and signed by the responsible persons. Its content and structure are prepared electronically in the format determined by the Ministry of Treasury and Finance. e-Accounting Slips can be stored and maintained in the IT infrastructure of the company, to be submitted when necessary.

Is the e-Accounting Slip Mandatory in Turkey?

In Turkey, according to the Electronic Ledger General Communiqué No. 1, paragraph 4.4.1 / (a), “e-Ledger files and their certificate files are in relation to each other in electronic media, and accounting receipts are in paper and/or electronic media when requested must be retained for presentation.”

According to the Communiqué, taxpayers who are subject to the e-Ledger application may keep their accounting receipts in paper and/or electronic media. There is no obligation to keep the accounting receipts electronically.

Keeping Accounting Slips electronically provides several benefits to organizations. According to the Tax Procedure Law, taxpayers are required to transfer their accounting records to their legal books within 10 days, while book records created in the form of e-Accounting Slip can be transferred within 45 days. However, it provides the convenience of signing individually or collectively signing the receipts with the same date.

e-Accounting Slip Solution for SAP

The SAP e-Accounting Slip solution by MDP Group works in 100% integration with SAP. SAP e-Accounting Slip works independently of the private integrator and allows users to manage their electronic accounting slip transactions through the SAP system. It eliminates the need to download any files, upload or manually enter data in order for organizations working with SAP to create e-Accounting Slips or e-Ledgers. Users can create, send, archive and view past e-Accounting Slips via SAP.

The SAP system creates and preserves the documents in the format requested by the Ministry of Treasury and Finance, with the Financial Seal signed and time-stamped. It is possible to filter and file the e-Accounting Receipts through the system on a daily, weekly and annual basis.

You can contact us on our contact us page to get information about our solution.