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Health institutions will start e-invoice application from 1 July

The Communiqué Amending the General Communiqué of the Tax Procedure Law, prepared by the Revenue Administration of the Ministry of Treasury and Finance, entered into force after being published in the Official Gazette.

Health service providers and all taxpayers (hospitals, medical centers, branch centers, dialysis centers, other specialized treatment centers licensed by the Ministry of Health) who have signed contracts with the Social Security Institution within the scope of “Transition to e-Invoice Application”, and all taxpayers who provide medical supplies and drugs / active substances, diagnostic, examination and imaging centers, laboratories, pharmacies, medical device and material suppliers, optician institutions, hearing centers, spas, private law legal entities offering and / or producing medicinal products / products for human use, and their branches without legal personality, pharmaceutical warehouses and the like ) was also received.

Accordingly, these organizations will start from July 1, and those who have signed contracts with the Social Security Institution after this date will apply e-Invoice before starting to issue invoices to the said Institution.

If the total amount of invoices to be issued by the taxpayers who are not included in the e-Archive Invoice application as of January 1, 2020, including taxes, exceeds 30 thousand TL (including taxes in terms of taxpayers), the invoices in question shall be Archive Invoice will be issued via the e-Document editing portal offered by the Presidency or through the systems of the private integrator organizations that obtain permission by providing the necessary integrations to the e-Document editing portal of the Presidency.

In the event that the said invoices are issued or received as a paper invoice instead of the e-Archive Invoice, except for exceptional cases, a penal clause will be applied separately for each paper invoice issued or received for the recipient who has a tax obligation other than the invoice issuer and the final consumer.


With the Communiqué, regulations were made within the scope of “Transition Period to e-Waybill Application”.

Those who are licensed by EMRA for the production, import, delivery and similar activities of the goods in the list attached to the Special Consumption Tax Law as of January 1, 2020, those who manufacture, construct or import the goods in the list attached to the law, those who have a mine license or certificate (based on their contract, taxpayers engaged in business activities), those who produce sugar, those who manufacture, import or export iron and steel products, those who are included in the Fertilizer Tracking System, traders or brokers who start to do wholesale trade of vegetables and fruits within the scope of the State Registration System, the fourth following the month in which the said conditions are met. Taxpayers with a gross sales revenue (or sales and gross business revenue) of 25 million or more from the beginning of the month will be required to apply the e-Waybill from the beginning of the seventh month of the following accounting period. From this date on, it will be obligatory to arrange the delivery notes they will issue as e-Waybill, except for exceptional cases, and to receive them from registered users in this way.

In the e-Foreign Exchange Purchase and Sale Document application, the electronic issuance of the Foreign Exchange Purchase Document and the Foreign Currency Sale Document issued by all taxpayers who can issue foreign exchange purchase and sale documents in accordance with the relevant legislation, including authorized institutions engaged in foreign exchange buying and selling activities, has been redefined as an application that allows it to be transmitted in electronic or paper environment, preserved and presented in electronic environment.


A section titled “e-Ticket Application” has been added to the notification.

Service businesses that are served at the table and are taxed on a real basis (on balance sheet or business account basis) (restaurant, cafe, patisserie, casino, bar, pavilion, etc.) Arrangements regarding the arrangement, preservation and submission of the “check” as an electronic document and the transmission or reporting of the document or information to the Presidency in electronic form will be included in this application.

The Presidency provides services to the service businesses that issue bill certificates for transitional preparations, taking into account their annual or monthly sales revenue. transition period of at least 3 months and will be authorized to impose the obligation to switch to the e-Ticket application by giving a written notification or announcing on the “” website.

The taxpayers to whom a written notification or announcement is made must be included in the e-Addition application within the periods specified in the written notification and announcement. The penal provisions stipulated in the Law will be applied to the taxpayers who do not pass the application within the deadline and who do not issue the ticket that should be arranged as an e-Addition document except for exceptional cases (including those who arrange it as paper bill).


The Presidency, from the electronic certificate service providers authorized by the Information Technologies and Communication Authority, determines the production of financial stamps and the organizations that meet the technical conditions described in the “Financial Seal Production Application, Evaluation and Permit Guide” published on and authorize the sale. Electronic certificate service providers authorized by the Presidency will be published on the website “”.

Notices or notices made by registered electronic mail system using registered mail, telegram or secure electronic signature regarding the e-Documents issued within the scope of the Communiqué, and e-Document cancellation transactions will be sent to “” as of 1 May. It will be obligatory to notify the Presidency’s information technology system electronically within the procedures, principles and periods specified in the guide to be published on the website.

The Presidency will be able to define the user accounts according to the “RA Portal Method” in case the taxpayers who are obliged to switch to e-Document applications are not included in the application by choosing any of the e-Document applications until the beginning of their obligations.

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