Issuing or knowingly using such documents is the offence of tax evasion and carries imprisonment. For users, rejection of input VAT deductions and tax loss penalties follow, which is why supplier checks matter.
Source: 213 sayılı VUK md. 359
Related terms
Tax loss penaltyA penalty imposed when tax is under-assessed because the taxpayer failed to fulfil tax obligations on time or fulfilled them incompletely.Tax inspectionThe tax administration investigating and establishing the accuracy of taxes payable through the taxpayer's books, records and documents.Occupational fraudDeceptive acts carried out knowingly to obtain an unjust or illegal benefit; misappropriation of assets and fraudulent financial reporting are its main types.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: November 8, 2026 · This definition is for general information only.