Ozer baygin e-invoice

1. E-Invoice
Özer Baygın - KTCozum

2. Agenda
 E-Invoice background
 Paper Invoices
 E-Invoice
 E-Invoice obligations for companies
 Outgoing and Incoming e-invoices
 Integration methods
 Implementation alternatives

3. E-Invoice Backgound
 EU Council was broadened e-invoice concept by 2004 in all EU countries
 240 billion EUR e-invoice was generated over a six-year period (https://eur-
lex.europa.eu/legal-content/EN/ALL/?uri=celex%3A52010DC0712 )
 Almost 50% of all EU Companies perform e-invoicing
 E-invoice has become new solution for many industries ( automotive etc ), and
started using very commonly.
 Source: Paystream’s Financial Automation Survey, 2010

4. Paper Invoice
 Invoices in Turkey use preprinted invoices

5. E-Invoice
 From tax point of view, e-invoice is not a new document, electronic version of paper
invoice, have same legal impact with paper invoice
 Format and standards were defined by GIB/TRA (UBRL-TR , kind of XML)
 All information's in a paper invoice must exist
 All e-invoices must be sent and received via GIB/TRA portal

6. E-Invoice
 Token is taken from TUBITAK for signing E-Ledger
 SSL certicicate is needed for GIB/TRA web service contect
 Invoices sent and received electronically and archive 5 years
 Data is sent and received based on GIB/TRA format
 E-Invoice flow must be done with GIB/TRA data transfer protocol rules

7. E-Invoice Obligations For Companies
 http://www.efatura.gov.tr/dosyalar/01.01.2018_TARIHI_ITIBARIYLE_DUYURU.pdf
 10M TRY turnover by fiscal year 2016
 Etc..

8. Outgoing and Incoming E-Invoices
 Outgoing E-Invoices
 Invoice data is converted to UBL-TR fortmat
 E-Invoice is signed by token
 Signed data is sent to GIB/TRA
 Incoming E-Invoices
 E-Invoice pack is retreived from GIB/TRA post box
 E-Invoice data is converted to company data
 Token is used to validate invoice data

9. Outgoing and Incoming E-Invoices

10. Integration Methods
 3 option for integration with GIB/TRA
 Manual entry from GIB/TRA web site (https://portal.efatura.gov.tr/efatura/egiris.jsp )
 Companies who has very low e-invoice count and lack of infrastructure prefer this method
 Direct Integration (SAP or Non SAP system conttect directly to GIB/TRA )
 SAP/ERP system directly connect to GIB/TRA serves, sent and receive invoice data and archive data for 5
years.
 With Integrators
 Companies who doesnt want to invest servers for connection and archiving , prefer this method.

11. Implementation alternatives

12. Implementation alternatives

13. Implementation alternatives

14. Thank you
 Özer Baygın - KTCozum
 ozerbaygin@gmail.com