Page 15 - VG_Ekim2017

Vergide Gündem
English Translation

Electronical issuance to start for waybill and

self-employed receipt

Finance Ministry has recently released a new draft communique to the public. The
draft communique indicates that the implementation of e-document which was
initiated just for invoices will be extended to cover some other documents as well.
The ministry is now waiting for opinions and suggestions of concerned people about
the matters outlined within the draft.

In this article, we aimed to draw attention for this new regulation involving
particularly the tradesmen and self-employed. We would like to remind you once
again that the draft communique hasn’t been implemented yet and will be enacted
as of its date of promulgation.

Which documents?

Through the draft communique, taxpayers within the scope will be entitled to issue
the shipment waybill (transport waybill is out of scope), producer receipt and self-
employed receipts electronically as well as the e-invoice.

Shipment waybill is a document that should be issued as at least 3 copies during
the transportation of goods. 2 copies of it should be available inside the vehicle. It
includes all the information required to be in an invoice except the price and cost.

Producer receipt is a document issued by the tradesmen for the goods that they
purchased from farmers that are not subject to real taxation. This document must
be issued as at least 2 copies with one of them is delivered to the farmer by signing
it and the other copy is retained by taking the farmer’s signature.

Self-employed receipt is a document issued by the taxpayers dealing with self
employment activities (doctor, dentist, veterinarian, architect, lawyer, financial
consultant). The self employed taxpayers issue this document, not the ones working
with an affiliation to an employer in return for a salary. The receipt issued as at
least 2 copies is used for documenting the revenue acquired by the self-employed
through his/her activities. This document which can replace an invoice contains
information concerning the work handled and payments received besides other
information on the self-employed and client.

Pertaining to the draft communique, documents provided above (shipment waybill,
producer receipt and self-employed receipt) will be;

➢• issued as e-document,
➢• submitted to the client electronically and,

➢• electronically preserved and presented.

by the concerning taxpayers.
These electronically issued documents will not be considered as new documents.
Generally, they will include same information with the hard copy documents and will
hold the same qualifications legally.

Ekim 2017 15