DGT Decision No. KEP-62/PJ/2015 dated March 30, 2015

STIPULATION OF TAXABLE ENTREPRENEUR WHO MUST PREPARE ELECTRONIC TAX INVOICE

Taxable entrepreneurs as stated in attachment I on this decision letter must prepare electronic tax invoice for transferring taxable goods and/or services starting on 1 April 2015.

Taxable entrepreneurs as stated in attachment II on this decision letter must prepare electronic tax invoice for transferring taxable goods and/or services starting on 1 May 2015.

The above mentioned taxable entrepreneurs must prepare electronic tax invoice in accordance with tax law and regulation procedures.

Should any of the above mentioned taxable entrepreneurs move to other taxable entrepreneur confirmation location, obligation to prepare electronic tax invoice is still valid.

This decision will be effective on 1 April 2015.