Announcement
Tax Procedure Law Communiqué 526: e-invoice scope widened, e-Adisyon introduced
Communiqué 526 brought healthcare providers contracted with the SSI into the e-invoice scope, adjusted e-waybill timing and introduced the e-Adisyon.
The Revenue Administration’s Tax Procedure Law General Communiqué Serial No. 526 was published in Official Gazette No. 31390 on 9 February 2021. It amends Communiqué No. 509.
Healthcare providers contracted with the Social Security Institution, together with taxpayers supplying medical materials, drugs and active ingredients, were brought into the e-invoice scope; they must move to e-invoice from 1 July 2021. The communiqué also sets the e-archive invoice threshold at TL 30,000 (TL 5,000 for taxpayer recipients), adjusts the e-waybill transition timeline, redefines the e-foreign exchange purchase and sale certificate, and introduces the optional e-Adisyon (electronic restaurant bill).
The communiqué entered into force on its publication date. In practice, companies within the e-document scope need to align their SAP invoicing and delivery note processes with these timelines.
For more information: Tax Procedure Law General Communiqué (Serial No: 526), Official Gazette 31390
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