With the " COMMUNIQUE ON AMENDMENTS IN ELECTRONIC BOOK GENERAL COMMUNIQUE ( NO: 1)", which was published in the Official Gazette No. 30923 dated 19/10/2019 by the Ministry of Treasury and Finance and the Ministry of Trade, with the Communiqué No. 1, articles 5, 6 and 7 have been amended.
With the amendment, regulations were made on taxpayers who were obliged to switch to e-invoice application, electronic bookkeeping requirement and some other issues.
It has been stated that the penal provisions specified in the Tax Procedure Law will be applied if the changes specified in the regulation are not followed.
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