In 2025, all taxpayers subject to the balance sheet principle must switch to e-ledger. Do those who switch to e-ledger in this way also have to switch to e-invoice?
The transition conditions for e-invoice are currently valid. Those who switch to e-ledger compulsorily on January 1, 2025 do not have to switch to e-invoice for this reason alone. The following conditions apply for the compulsory switch to e-invoice.
E-INVOICE OBLIGATION DATES BY SECTOR IN 2025:
• Taxpayers whose gross sales revenues are 3 million TL and above in the 2024 accounting period must switch to e-invoice by July 1, 2025.
• Businesses that produce, purchase, sell or rent real estate and motor vehicles and taxpayers that engage in intermediary activities must switch to e-invoice by July 1, 2025 if their gross sales revenue exceeds 500 thousand TL in the 2024 accounting period.
• Businesses that sell goods and services electronically (internet, etc.), regardless of their own websites or websites that provide intermediary services, must switch to e-invoice by July 1, 2025 if their gross sales revenue exceeds 500 thousand TL in all kinds of goods and services sold.
• Businesses that provide accommodation services by obtaining investment or business certificates from the Ministry of Culture and Tourism or municipalities are required to switch to e-invoice without any year or gross sales revenue limit. Similarly, there is an e-ledger requirement.
Source: Istanbul Chamber of Certified Public Accountants
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