Electronic Ticket (e-Ticket)
An electronic ticket (e-Ticket) is a ticket created as an electronic document to be sent to the addressee in an electronic environment, signed with an electronic certificate, kept, and submitted in an electronic environment.
Who can use e-tickets?
All companies currently issuing tickets on paper can issue tickets in an electronic environment, send these to their customers in an electronic environment, and keep these for at least 10 years in an electronic environment within the scope of the related legislation provisions.
For example, companies engaged in the fields of all kinds of events such as cinema, theater, concert, and sports, as well as engaged in land, sea, and air transport and intercity or international passenger transportation can benefit from the advantages offered by the electronic ticket application.
e-Ticket Application Terms
- Taxpayers who want to issue electronic tickets must have permission in order to benefit from the e-Invoice application.
- In addition to this, these taxpayers must have completed their preparations on issuing, offering, and reporting e-tickets in accordance with the procedures and principles stated in the related communiqués.
e-Ticket Usage Methods
Companies will be able to use the e-Ticket Application through two methods:
- Via their own information systems
- Via special integrators’ information systems with permission from the Presidency
Taxpayers who want to use the electronic ticket application via information systems of special integrators who have e-Ticket permission from the Presidency rather than via their own information systems will directly apply to special integrators. They will not have to apply to the Presidency in addition to that application.
Benefiting from e-Ticket through a special integrator
Special integrators with Presidency permission to offer e-Ticket services can offer the following services to taxpayers wishing to issue e-Tickets:
- Creating e-Tickets and e-Ticket reports in an electronic environment
- Signing the documents with electronic certificates
- Using time stamps
- Sending the created e-Tickets to their addressees in an electronic environment
- Sending e-Ticket reports to the Presidency
Issuance and Delivery of Electronic Tickets
e-Tickets must be:
- Issued in an electronic environment
- Signed with an electronic certificate
- Presented to their addressees via electronic tools and environments, including the internet, in a way they can be printed on a paper
In case required to do so by the addressee, taxpayers who obtained a permission to issue e-Tickets will deliver the e-Tickets they issue or the documents representing the e-Tickets in paper format. In this case, the paper print-out must have the information as to when and whence the e-Ticket will be provided. In the case that this unsealed paper print-out, which does not have any financial value, is given to its addressee, it does not have to be signed and stamped also.
Taxpayers who obtain an e-Ticket permission cannot issue their tickets in a paper environment.
Information Required to be on an Event Ticket
e-Tickets issued by taxpayers who obtain permission to do so must feature the following information as a minimum.
- Name-surname/title, registered tax office, and taxpayer identification number/Republic of Turkey identity number of the person issuing the ticket
- Document number and issuance date
- Event date and time
- Event name
- Event place
- Seat number
- Type and amount of the service
- Mode of payment (cash, credit card, EFT, transfer, promotion, free, etc.)
Apart from the specifications detailed in the communiqué, the e-Ticket will also feature the information required in accordance with the tax laws and other legislation provisions. On the tickets, taxpayers will be able to feature different information in accordance with their needs in addition to the mandatory information.
Recording the Electronic Ticket Cost as an Expense
e-Tickets that are signed with an electronic certificate by companies with permission to issue e-Tickets will be deemed certifying documents according to the provisions of the Tax Procedure Law. e-Tickets that will be recorded as an expense or subject to discount must be kept in an electronic environment during the legal preservation period in a way they will include the electronic certificate information.
However, if requested by those who are not included in the e-Invoice application, e-Ticket print-outs signed with an electronic certificate will be able to be used as certifying documents according to the provisions of the Tax Procedure Law, provided that they are in accordance with their original formats available in the electronic environment.
Regarding the tickets created in an electronic environment, taxpayers who have obtained an electronic ticket permission and special integrators who have obtained permission from the Presidency to offer e-Ticket services must sign the monthly “e-Ticket Report” before 24:00 on the fifteenth day of the month following the related month with an electronic certificate and time stamp, and upload it to the Presidency’s system.
e-Ticket Preservation and Submission Obligation
- Taxpayers who have obtained an electronic ticket permission can keep their created e-Tickets and reports in their own information systems using an interrelated system within periods anticipated by the tax laws and other legal regulations, and if they so wish, they can also keep them at institutions that have preservation permissions from the Presidency.
- Receiving an electronic preservation service from taxpayers who have obtained a preservation permission from the Presidency does not eliminate taxpayers’ obligations to preserve and submit the e-Tickets and reports.
- Electronic tickets must be kept in the same content shared with their copies printable on paper and in a way that they will be able to be printed in the same image when required.
- In accordance with this communiqué, taxpayers who have obtained permission to issue e-Tickets will also issue e-Tickets for procedures such as penalties, refunds, etc.
VisionPlus e-Ticket Application Integration
VisionPlus e-Ticket Application will allow for the issuance of tickets and creation of passenger lists in accordance with the e-Ticket communiqué. e-Ticket data can be obtained through the methods and formats listed below.
- Integration with Web Service
- FTP Integration
- SFTP Integration
- XLS – XLSX
The data obtained in the listed methods and formats are turned into PDF format following the necessary pre-checks. After the scope in which the data will be processed is determined, the e-Tickets and Passenger Lists in PDF format are signed with the Financial Seal of İdea Teknoloji Çözümleri and recorded.
Sending Ticket and Passenger Lists
As stated in the e-Ticket communiqué and guides, taxpayers who obtain an e-Ticket permission can deliver the tickets both via electronic tools and environments including the internet and on paper. To this end, an e-mail will be sent automatically after the tickets and passenger lists to be delivered electronically are Pades-BES signed and structurally checked. In the attachment of the mail sent there will be electronic ticket data in PDF format, information regarding the use of necessary environments for signature verification and imaging, as well as an access address to these environments.
Ticketing Application Integration:
Within the VisionPlus system, the ticket and passenger list information in PDF format can be obtained through a web service. In order to make an inquiry through the system, a token holding authorisation information within the web service must be obtained. With this token and user information, the user can inquire about the ticket or passenger list of his/her choice, access the data, and obtain a printout image as a result of the web service. The user will be able to send this printout to the printer via the ticketing system and transfer the e-Ticket and Passenger List in a paper environment.
Printing through the VisionPlus Application:
The invoice data sent is turned into PDF format, which allows it to be inquired about through the VisionPlus application. The user can filter the e-Ticket and Passenger Lists that he/she will transfer to a paper environment through the application to print collectively or singly.
In case a ticket created within the scope of e-Ticket is canceled for any reason, the tickets recorded in our VisionPlus application can be brought to the status of ‘canceled’ via the following methods:
1-Ticketing Application Integration:
Ticket cancellation processes within the VisionPlus system can be carried out through the web service. For the cancellation procedure, a token holding authorisation information within the web service must be obtained. With this token and user information, the user can state the ticket he/she wants to cancel and perform the cancellation procedure.
2-Cancellation through the VisionPlus Application:
The ticket data sent is turned into PDF format, which allows it to be inquired about through the VisionPlus application. The user has the opportunity to filter the ticket that he/she will cancel through the application to cancel.
Creating and Sending e-Ticket and Passenger List Report
As stated in the e-Ticket guide, the e-Ticket and Passenger List Report must be sent to the Revenue Administration’s system before 23:59 on the day following that when the lists are arranged. Hence why title records stating each report period will be automatically created by the VisionPlus application for customers to whom we offer e-Ticket services. Within this period, the title information, report creation, sending, and user access information will be followed historically. Details of the tickets and travels related to the e-Ticket and Passenger List report content covering the relevant period will be kept under the title information. The content of the e-Ticket and Passenger List also includes the report-related e-Ticket and Passenger Lists’ sum value created according to the SHA256 algorithm. If the user does not give their approval by the end of the time designated in the system, the VisionPlus application will automatically give an approval and automatically create the report in the standard and format stated in the e-Ticket guide.
All parts of the prepared e-Ticket and Passenger List report will be signed using the signature standards defined in the guides. Following the signature procedure, it will be sent by selecting the method “sendDocumentFile” at the Revenue Administration’s web service end point. Following this, the report’s consequence will be checked by selecting the method “getBatchStatus” at the Revenue Administration’s web service end point. According to the check results, the re-sending processes will be able to be run.
As we stated in the TÜBİTAK KAMUSM Financial Seal Conformity Evaluation Report, ESYA e-Signature libraries are used as the electronic signature library. As for the time stamp, TÜBİTAK time stamp server is used. (http://zd.kamusm.gov.tr)
The procedures necessary for the electronically-signed tickets and passenger lists to be verified are respectively stated below.
Acrobat Reader 8 or upwards must be used to view the electronically signed tickets and passenger lists.
1) Uploading ECSP (Electronic Certificate Service Provider) Root Certificates into the System
The root certificates necessary for verification must be downloaded from the below link. http://depo.kamusm.gov.tr
(From the related list, the certificates whose TYPE area reads KÖK must be selected and downloaded).
2) Introducing the Downloaded Root Certificates to Acrobat Reader
After it is ensured that the Acrobat Reader trusts the root certificates uploaded in the system, the validity of the electronic signatures will be able to be verified. On Acrobat Reader, from the menu Edit->Preferences, choose “Security” and from the Advanced settings make sure Reader trusts Windows’ reliable root certificates. In this way, ECSP certificates downloaded on Windows will be automatically trusted. As seen below, the boxes in the Windows Integration tab on the Digital Signatures Advanced Preferences screen must be ticked.
With the Acrobat Reader application, the document will be automatically verified when it is opened and verification information will be viewed as seen on the below screen shot.
Electronic documents must be kept on the database until the time of the period closure and until the e-Ticket and Passenger List report are successfully sent to the Revenue Administration.