Tax Procedure Law General Communiqué No. 566 was published in Official Gazette No. 32673 of 25 September 2024.
“Tax Procedure Law General Communiqué (No: 566)” was published in Official Gazette No. 32673 of 25 September 2024.
This Communiqué made changes to certain important aspects of the New Generation Payment Recording Device regime. The principal changes are summarised below.
Reporting to the Revenue Administration of financial information on sales made through payment recording devices
Financial information on sales made through payment recording devices was previously reported to the Revenue Administration by selecting one of three methods: through payment recording device trusted service management centres, through the e-Archive application via the information systems of special integrators, and through electronic reporting portals created on the online tax office.
This Communiqué changes the method of reporting that financial information to the Revenue Administration.
Accordingly, the financial information in the daily closing (Z) reports issued by new generation payment recording devices will be reported electronically to the Revenue Administration through the trusted service provider (the payment recording device trusted service management centres).
However, taxpayers unable to transmit the financial information in the daily closing (Z) reports for sales made through new generation payment recording devices to the Revenue Administration via those centres may apply to the Revenue Administration to report that information through:
a) the e-Archive application via the information systems of special integrators authorised by the Revenue Administration for e-Archive services,
b) the Digital Tax Office.
Where the information subject to the reporting obligation is reported through the trusted service management centres, responsibility for reporting that information electronically, on time, completely and in the prescribed format and standards rests with those centres together with the manufacturers of the devices. Responsibility for keeping the devices continuously online and connected to the centres to which they are linked rests with the taxpayer using them.
In addition, taxpayers who, before 25 September 2024, chose the e-Archive application via special integrator information systems as their reporting method may continue to send the financial information in the daily closing (Z) reports by the same method for as long as they do not change it.
Exemption from using payment recording devices for taxpayers issuing e-invoices and/or e-archive invoices for all sales
This Communiqué raises the thresholds for the exemption from using payment recording devices for taxpayers issuing e-invoices and/or e-archive invoices for all their sales.
Accordingly, taxpayers required to use new generation payment recording devices, included in the e-invoice, e-archive invoice and e-ledger applications, that meet at least two of the conditions of sales or gross business revenue exceeding TRY 110 million as at the end of the accounting period (previously TRY 10 million), total balance sheet assets exceeding TRY 110 million (previously TRY 10 million) and total balance sheet equity exceeding TRY 11 million (previously TRY 1 million), and that have more than 50 new generation devices (previously at least 20 devices), and that apply in writing to the Revenue Administration to issue e-invoices and/or e-archive invoices electronically for all their sales including retail sales of goods and supplies of services, will cease to be required to use new generation payment recording devices to document retail sales of goods and supplies of services from the beginning of the month following the date on which they are notified that their request has been approved.
However, where at least two of the sales or gross business revenue, balance sheet asset size and total balance sheet equity of taxpayers exempt from using new generation payment recording devices fall, over two consecutive accounting periods, more than 20% below the thresholds determined for the relevant accounting period, they will be required to begin using new generation devices by the end of the third month following the month in which the annual personal or corporate income tax return for the year in which that condition arose is to be filed.
In addition, the amounts stated above will be increased each year at the revaluation rate, effective from the beginning of the calendar year.