As of July 1, 2021, e-Invoice Has Become Mandatory for Optical Companies
2021-07-01
As published in the Official Gazette, optical companies that have signed contracts with the Social Security Institution (SGK) are obliged to switch to the e-Invoice application, and therefore to the e-Archive application, as of July 1, 2021. You can find the details of the communiqué at the end of our article.
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About the legislation published on 1 July 2021
Along with the communiqué (Sequence No: 526) amending the Tax Procedure Law General Communiqué (Sequence No: 509), which came into force after being published in the Official Gazette; As of July 1, 2021, optical companies have been obliged to apply e-Invoice, while taxpayers who are included in the e-Invoice application, either compulsory or optionally, are obliged to switch to the e-Archive application as of July 1, 2021.
Details regarding the regulation made in the Communiqué;
Health service providers who have signed contracts with the Social Security Institution and all taxpayers who supply medical supplies and drugs/active substances (hospitals, medical centers, branch centers, dialysis centers, other specialized treatment centers licensed by the Ministry of Health, diagnosis, examination and imaging centers, laboratories, pharmacies, suppliers of medical devices and supplies, opticians, hearing centers, spas, private law legal entities offering and/or producing human medical products/products and their unincorporated branches, pharmaceutical warehouses, etc.) e-Invoice as of July 1, 2021 must be put into practice.
Those who have signed a contract with the Social Security Institution after 1 July 2021 must switch to the e-Invoice application before starting to issue invoices to the said institution.
"IV.2.4.1. of the General Communique of the Tax Procedure Law no. 509. According to the article “Obligation of the Taxpayers Included in the e-Invoice Application to Transition to the e-Archive Invoice Application”, the taxpayers who are included in the e-Invoice applications on a compulsory or optional basis, are obliged to switch to the e-Archive application as of July 1, 2021.
Again, taxpayers who are subject to e-Invoice must also be included in the e-Ledger application as of the same date or the first day of the following year.
If the total amount of the invoices, including taxes, to be issued as of January 1, 2020, by taxpayers who are not included in the e-Archive Invoice application, exceeds 30 thousand liras (in terms of taxpayers, the total amount including taxes is 5 thousand liras), the said invoices, except for exceptional cases, "e-Archive Invoice". It will be issued through the e-Document issuance portal presented by the Presidency as "Archive Invoice" or through the systems of private integrator organizations that have obtained permission by providing the necessary integrations to the e-Document issuing portal of the Presidency.