A seller registered for e-invoice issues an e-invoice if the buyer is an e-invoice user and an e-archive invoice otherwise. Invoices are stored electronically and report data is sent to the Revenue Administration.
Source: 509 Sıra No.lu VUK Genel Tebliği
Related terms
E-invoiceIssuing an invoice electronically, in line with the standards set by the Revenue Administration, and transmitting it to the buyer.E-ledgerCreating, recording and storing statutory books electronically in accordance with set formats and standards.E-dispatch noteThe electronic form of the dispatch note issued when goods are shipped, created, transmitted and stored electronically.Advance taxTax paid in advance during the year by income and corporate taxpayers, in quarterly periods, on current-period earnings.Advance tax rulingA written explanation issued by the tax administration upon a taxpayer's written request about its own tax position or matters it considers unclear.Arm's length principleThe principle that transactions between related persons should be carried out at the prices and on the terms that would apply between independent parties with no such relationship.
Last updated: October 31, 2026 · This definition is for general information only.