It is an electronic document that has the same legal qualifications as a paper self-employment invoice.

The e-Self-Employed Invoice application has been introduced in order to monitor in electronic environment, for the collections related to their professional activities, for which the self-employment invoices issued by the self-employed individuals who are self-employed under the names such as attorney, consultant, advisor, auditor, mediator, intermediary, architect, engineer, etc. in fields such as law, accounting, auditing, medicine, architect, engineering, etc.

Thanks to the E-Self-Employment Invoice which carries the transactions to the digital environment, costs such as printing and archives are eliminated.

Digitally issued E-Self-Employment Invoice eliminates paper consumption and protects the environment.

You can access your previous self-employment invoices quickly and easily with one click with E-Self-Employment Invoice.

The data transferred to the electronic environment is not lost in the E-Self-Employment Invoice solution.

 

The Draft of the Tax Procedure Law General Communique has been published, which allows the self-employment invoice documents to be arranged, transmitted and preserved in electronic environment. In the draft, there are regulations regarding the arrangement, transmission, preservation and presentation of "self-employment invoice" documents, which are among the commonly used documents, in electronic environment instead of paper-based.

In the draft communique, taxpayers who are deemed to have fulfilled the necessary conditions will issue E-Self-employment invoice.

Through the integration of their own data processing systems into the Presidency (TRA) systems,

Through the TRA Portal, created by the Presidency and put into service at the internet address http://www.efatura.gov.tr, in order to ensure the general use of the basic functions of the e-Self-employment invoice application over the internet,

Via data processing systems of private integrators who have been authorized by TRA.

 

When taxpayers want to be included in the application with one of the methods specified in items 1 and 2, they must fulfill the necessary application procedures regarding the E-self-employment invoice application in accordance with the relevant guidelines published on the website of the Revenue Administration at "www.efatura.gov.tr".

 

Taxpayers who want to be included in the e-Self-employment invoice application with the method specified in item 3 will apply directly to any of the private integrators who have been authorized by the Presidency; no need to apply further to the Presidency.

 

For the applications made to the Presidency in order to benefit from the e-Self-employment invoice application through the integration of its own information processing systems with the Presidency (RA) systems, the structure and operation of the taxpayer's system, and its compliance with the procedures and principles determined in the technical guides published in this Communique and on the http://www.efatura.gov.tr website will be evaluated by the Presidency.

After the evaluation to be made by the Presidency, the taxpayers whose applications are found suitable and who have successfully completed the test processes will be allowed to benefit from the E-self-employment invoice application through the method of integration of their own information processing systems with the Presidency systems.

Taxpayers whose applications are detected incomplete during the evaluation phase are given a maximum of one year to correct the deficiencies. Applications of taxpayers who do not correct their deficiencies within this period will be rejected.

If the taxpayers have a rejected application within one year, their applications will not be accepted. This situation does not constitute an impediment for taxpayers to benefit from the E-Self-employment invoice application through the RA Portal or companies who have obtained a private integrator permit, within the scope of the E-Self-employment Invoice Application.

Self-employed people with a gross income of (in the case of a general partnership, limited partnership or ordinary partnership, including the shares of those operating in these partnerships) 50 thousand TRY or more in 2016 are obliged to be included in the application until 1/7/2018 and to issue their self-employment invoice documents as E-Self-employment Invoice as of this date.

As of 1/1/2019, it is obligatory for all self-employed persons, regardless of their gross income, to be included in the aforesaid application and to issue their self-employment invoice documents as E-Self-employment Invoice as of this date.