Can a dentist use an e-Self Employed Invoice?
Since the Tax Procedure Law General Communique No. 379 obliges physicians who practice freelance activities to have credit card readers with the features specified in the Communique at their workplaces and to use these devices in payments made by credit card, even if the collections related to the medical activity are made in cash, it is mandatory to have a device with the features specified in the Communique at your workplace and to use the said device if payment is made by credit card.
On the other hand, in the Tax Procedure Law General Communique No. 509, it is stated that it is possible to use new generation payment recorders with EFT-POS features instead of the devices with the features specified in the Tax Procedure Law General Communique No. 379.
In this case, it is possible to optionally purchase and keep a new generation payment recorder with EFT-POS features instead of the devices with the features specified in the Tax Procedure Law General Communique No. 379 and use it if necessary.
Accordingly, in accordance with the provisions of the Tax Procedure Law General Communiqué No. 509, in the event that a new generation payment recorder device with EFT-POS feature is used in medical activities, provided that the bank information on the payment recorder device Information Receipt (e-SMM Information Receipt) issued from this device is included and the ÖKC information receipt is given to the customer, this information receipt will replace the paper printout of the e-Self-Employment Receipt.
Delivering the information receipt replacing the paper printout of the self-employment receipt to the customer does not eliminate the obligation to issue an e-SMM for the same collection, and an e-SMM must also be issued for the information receipt replacing the self-employment receipt.
The document resulting from collections made with the old-style POS device should not include the phrase ‘replaces self-employment receipt’. It is natural that an e-Self-Employment Receipt must be issued at the same time for collections made from these devices or cash collections.
Source: e-invoice forum
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