The obligation to join the e-invoice system depends on criteria based on the taxpayer's turnover and industry. E-archive invoices are issued to buyers not registered for e-invoicing.
Source: Tax Procedure Law No. 213 repeated Art. 242
Related terms
E-ledgerCreating, recording and storing statutory books electronically in accordance with set formats and standards.Special irregularity penaltyA penalty imposed for specifically listed acts such as failing to issue or obtain invoices and similar documents or breaching record-keeping rules.Advance taxTax paid in advance during the year by income and corporate taxpayers, in quarterly periods, on current-period earnings.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.Capital gainGains of individuals from disposing of certain assets and rights that are subject to income tax.Certified public accountant (SMMM)A professional authorised to keep taxpayers' books, prepare their financial statements and advise on accounting and tax matters.
Last updated: October 22, 2026 · This definition is for general information only.