An e-Expense Voucher is an electronic document that contains all the information required for a paper-based expense voucher under the Turkish Tax Procedure Law. It covers the electronic creation, delivery to the recipient, storage, and presentation of the document when required.
It has the same legal validity as a paper-based expense voucher and serves as its electronic equivalent.
When Is an Expense Voucher Issued?
An Expense Voucher is issued in two situations:
1. For goods or services purchased from individuals or tradespeople who are not registered taxpayers: Normally, a seller or service provider is required to issue an invoice or an equivalent document to the buyer. However, if the seller is not a registered taxpayer, the buyer, who is registered for VAT, assumes this responsibility and issues an Expense Voucher for the transaction.
2. For returns made by end consumers: An Expense Voucher is issued when goods purchased by consumers are returned in accordance with Consumer Protection Law No. 6502.
Who Can Use e-Expense Voucher?
The e-Expense Voucher application is voluntary unless the Turkish Revenue Administration (TRA) makes it mandatory for specific taxpayers or sectors. Currently, the TRA has not imposed such an obligation on any sector or taxpayer group. Taxpayers registered in the e-Invoice system can voluntarily adopt the e-Expense Voucher application. To use e-Expense Voucher, taxpayers must already be registered in the e-Invoice system.
VisionPlus e-Expense Voucher
VisionPlus e-Expense Voucher was developed by a dedicated tax technology team of tax experts and software engineers at the İdea Teknoloji Çözümleri R&D Center. Designed for businesses using e-Expense Vouchers, the solution ensures compliance with all applicable regulatory requirements and is continuously enhanced to keep pace with legislative changes.
Contact us to get started with VisionPlus e-Expense Voucher.
