As stated below;
1- First and second class merchants,
2- The one whose commercial earnings is acquired on simple earnings basis,
3- Farmers who have to keep book,
4- Freelancer,
5- Artisan who is exempt from tax are supposed to certify commercial transactions carried out between themselves and receipts and payments valuing at more than 7.000 TL collected as goods and service charge from customers with documents prepared by banks, related finance institutions or postal authorities.
Source: Communique on Tax Procedure Law
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