Upon the objection of Sivas Tax Court, the decision of the Constitutional Court regarding the obligation to issue electronic documents was published in the Official Gazette dated February 9, 2021 and numbered 31390.
Failure to comply with the obligation to issue electronic documents in article 353/1 of the Tax Procedure Law No. 213 is defined as a misdemeanor and a special irregularity penalty is regulated. In the lawsuit filed as a result of a special irregularity penalty given to the plaintiff, who issued an paper invoice despite the obligation to issue an electronic invoice, the court requested its annulment, claiming that the said article was contrary to article 35 of the Constitution. In the incident, the penalty of special irregularity in the amount of 10% of the invoice amount because the paper invoices were issued in accordance with the law although it was not in accordance with the electronic invoice regulation, the court's claim of being contrary to the right of property regulated in article 35 of the Constitution was examined with the rule of law stated in article 2 of the Constitution. At the end of the evaluation, it was decided that the special irregularity penalty imposed in the aforementioned article was in a reasonable balance between misdemeanor and punishment and did not cause a disproportionate limitation of property rights.
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