Turkey further expands the scope of e-document mandate, introducing amendments to e-Arşiv invoice obligation

Earlier in November last year, the Turkish Revenue Administration (GIB) released a draft Communiqué amending the provisions of the Tax Procedure Law General Communiqué No. 509 on electronic documents. The draft law was subject to public consultation until 1 December 2021.

On 22 January 2022, the draft Communiqué was approved, and the General Communiqué of the Tax Procedure Law No. 535 was published in the Official Gazette.

An extensive summary of the rel…