What is Tax-Free Invoice?

The electronically creation of Tax-Free invoices issued by "Taxpayers holding certificate of authority" among the procedures for returns of tax to recipient.

During the clearance of goods through customs, the VAT collected is returned upon submission of invoice or document. In this way, it is aimed to make the souvenirs and other goods purchased domestically by the people living abroad free of tax. Accompanied goods invoices refers to the document issued by the seller specifying the type, quantity, price and total amount of the goods sold and given to the passenger who does not reside in Turkey. 

The necessity of the Invoices to be issued by the taxpayers who are registered to the e-Invoice application within the scope of export of accompanied goods to be e-Invoices has been postponed to 01.07.2017 in response to 'Communiqué (Order No: 475) related to making amendments on General Communiqué of the Tax Procedure Law (Order No: 454)'. In case the companies within this scope desire so, may start to issue their invoices as e-Invoices as of 1/1/2017 as well as issuing printed (paper or e-Archive) invoices until 1/7/2017.

They will include information of the Ministry of Customs and Trade in addition to the purchaser information in the accompanied goods export invoices. The invoices issued will fall on the screen of customs clearance officer for approval. The application response to the approved invoices will fall onto the system of the relevant authorized brokerage houses for the tax return payment.


Frequently Asked Questions

In which situations is the Export and Accompanied Goods (Tax-Free) invoice scenario used?

"Tax-Free" scenario will only be implemented by taxpayers who choose the method of return by the brokerage houses with the authorization certificate from the procedures for tax return to purchaser in order to take advantage of exception for accompanied goods included in Value Added Tax Application General Communique.

Does the issuance of an export or Tax-Free invoice bring the obligation to become a registered e-Invoice user?

Exports or Tax-Free invoices must be issued and sent as e-Invoices as of 1/7/2017 for only those who are registered e-Invoice users. Taxpayers who issue export or Tax-Free invoices that do not meet the requirement to enter the e-Invoice application will continue to issue the printed (paper/e-Archive) invoice after this date.

How will the invoice be canceled when Tax-Free invoices are issued as e-Invoices?

As in all e-Invoice applications, there is no cancellation mechanism for Tax-Free e-Invoice. In cases where sales returns or cancellation are required, the product will be withdrawn with the expense voucher, so both the revenue and expense will be recorded in the accounting records. However, since the instant e-Invoice issued against the transaction has already been sent to the MCT systems, in order to prevent unjustified returns; the invoice issuer (store) must notify the MCT of the "Sale Cancellation / Return" status of invoices for the products the sales of which are "Canceled / Returned", and may also notify the brokerage house, in order for them to be approved in MCT systems and to prevent the unjustified VAT return by brokerage houses or tax administration. The notification to MCT will be made from the "Accompanied Goods (Tax-Free) Invoice Sales Cancellation / Return Notification Portal" at https://portal.efatura.gov.tr/efaturabasvuru/wsctgirisSSL.jsp, which is accessible to the taxpayers by the Administration. It will also be able to be made through a web service which will be established after the necessary technical improvements have been made by the Administration.

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