E-Transformation Regulations in Turkey

With the technological developments in recent years, organizations in the public or private sector carry their financial process controls to the electronic environment. Many sectors are entering the digitalization process by keeping up with technology day by day. This digitalization process is called electronic transformation (e-transformation) in short. The concept of e-transformation plays a critical role in the self-development of businesses. E-transformation which is a transition process enters some regulation processes. So, what are the e-transformation regulations in Turkey, let’s examine them together.

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What is E-Transformation?

The transition process, called electronic transformation (e-Transformation), digitalizes many processes of businesses and ensures that the workflow runs smoothly. In today’s competitive environment, making application processes easy and complete is not only an advantage for organizations but also a necessity. That is why, e-transformation which was necessary for large-scale organizations in previous years, is now necessary for businesses of all sizes. In this way, organizations enter a general transformation process and improve themselves.

The first step of e-Transformation is the implementation of digital business processes such as the widespread use of the internet or the use of online signatures. Then, by making them a habit, it can be proven that the digital world is safe. It is possible to adopt a sustainable policy with e-Transformation. In this way, necessary e-Transformation regulations can make and it can be determined what these regulations are in Turkey.

What are the e-Transformation Regulations In Turkey?

According to the latest report on e-Transformation in Turkey, it was stated that e-delivery notes and e-archive are mandatory for registered e-Invoice taxpayers. This rule came into effect in 2019 and it was stated that taxpayers whose gross sales revenue exceeded 5 million TL had to register for e-Archive Invoicing. In addition, all registered e-Invoice users are now obliged to use e-Delivery notes.

e-Invoice Mandatory in Turkey

E-Invoice is an electronic document that is determined by the Revenue Administration and has the same characteristic and validity as the printed invoice. While reducing the cost of businesses, it also saves from complexities and saves time. According to the Tax Procedure Law No. 509 published by the Revenue Administration, companies with a gross sales revenue turnover exceeding 5 million TL for accounting periods in 2021 have become obliged to use e-invoices. Thus, it has been determined that these organizations are obliged to the e-Invoice system on July 1, 2022.

E-Archive Mandatory in Turkey

e-Archive ensures that the first copies of invoices are sent to all customers electronically and that these invoices are stored electronically. Thanks to e-Archive, businesses save money by getting rid of printing, sending, and archiving costs. In addition, it has been determined that the rule for e-Invoice is also valid for E-Archive.

E-Delivery Note Mandatory in Turkey

The e-Delivery Note application ensures that the goods and services movements of the organizations are regularly monitored in the electronic environment. It provides the receiver to transmit the documents and to keep them in this environment. The mandatory start date for the e-Delivery Note application is July 1, 2020. It has been determined that taxpayers registered to the e-Invoice system and whose gross sales revenue is 25 million TL and above as of 2018, are required to switch to the E-Inventory Note application as of this date.

E-Ledger Mandatory in Turkey

The e-Ledger service is a system that enables the accounting book accounts to be prepared electronically, stored, and sent to the Revenue Administration. By using the e-Ledger system, organizations do not deal with problems such as keeping documents for years, taking risks, or increasing costs.

e-Solutions for SAP

With its e-Solutions, MDP Group supports the regulatory compliance processes of companies in Turkey. MDP Group's e-Solutions meet the legal e-transformation obligations in Turkey end-to-end. In addition, e-Solutions works 100% integrated with SAP, easing the workload of accounting teams.

Elif Öztürk

SAP ABAP Consultant