e-Invoices are issued with Netsisi; e-Sheets are created with Netsis

Netsis supports to move the business process on electronic environment and is a leader in transition to e-Invoice (electronic invoice) and e-Sheet (electronic sheet).

Netsis is the first firm to have required permits from Revenue Administration in 2010 to integrate e-invoice to save from paper and time and e-Sheets positioned the firm among the leaders.

Latetlyi e-Sheet keeping and e-Invoice applications have become mandatory under the jurisdictions of the Ministry of Finance and are subjected to Tax Procedure Law, no.421.

Since many tax payers are mandatory to use e-Sheet and e-Invoice, Netsis updated the product packages and integrated the packages to Entegre, Standard, and Enterprise products. Netsis users can also obtain “Integration” and “Invoice Recording” services with e-LOGO warranty.

Current Regulations on e-Invoice and e-Sheet Applications

Tax Payers that are Mandatory to Use e-Invoice

e-Invoice (electronic invoice) is an application to issue, transmit, save, and exhibit the invoices in the electronic environment

Tax Procedure Law, no. 421 published in the Gazette, no.28497 in 14/12/2012 issued a mandatory electronic balance sheet and invoice applications to certain tax payers.

  • Tax payers with mineral oil license under Petroleum Market Law, no.5015
  • The tax payers who have gross sales income of 25 million TL or more in 2011 on revenue tables (the type, price, or amount of the product is insignificant)
  • Tax payers that produce, built, or export the goods listed (III) in Special Consumption Tax, no.4760 (cola, soda water, alcoholic beverages, tobacco, and tobacco products)
  • The tax payers who have gross sales income of 10 million TL or more in 2011 on revenue tables (the type, price, or amount of the product is insignificant)

The list of tax payers included in these groups are published in www.gib.gov.tr and www.efatura.gov.tr The firms that purchased from these firms in 2011 and that has the stated gross sales income will also be included in this new regulation.

Transition Period

  • These tax payers should transit to
  • e-Invoice applications in 2013 calendar year (an application should be made to Revenue Administration until 1/9/2013)
  • And to e-Sheet application in 2014 calendar year (electronic balance sheet tests should be completed until 1/9/2014)

Other Regulations

The paper invoice options for the purchase-sales operations between the firms who are registered in the system is terminated as of 01 September 2013 and e-Invoice has become mandatory.

Netsis e-Invoice application

Netsis is trying to support to more than 40.000 customers all around the Turkey for the most comprehensive and practical applications. Netsis prepared special solutions to tax payers who are mandatory to transit to e-Sheet applications. These tax payers are individuals/firms with mineral oil licence under Petroleum Market Law, no. 5015 effective from 01 September 2013 and tax payer who produce, built or export the listed products (cola, soda water, alcoholic beverages, tobacco and tobacco products) under Special Consumption Tax, no. 4760 section III.

The tax payer who have appealed to Revenue Administration and has e-sheet approval and system registration are offered with two different oprtions for e-Sheet receiving/transferring operations where they can transfer the electronically issued e-Invoices to Revenue Administrations.

1. Option Manually uploading received/send invoices to Revenue Administration server by converting XBRL-TR e-invoice file using the Netsis e-Invoice module (Limited to monthly 5000 invoices)

2. OptionOnline uploading of the e-Invoices on Revenue Administration server with integrated Netsis e-Invoice module.

Netsis Uygulama Modülleri;

Netsis Application Modules;

  • E-Invoice Revenue Administration file transfer module
  • E-Invoice Revenue Administration online integration module
  • E-Invoice Netsis Enterprise connection module (API)
  • E-Sheet Netsis Enterprise connection module (API)

What is e-Invoice Application?

e-Invoice application is the general name given to provide a healthy and secure file roaming between the parties according to defined e-Invoice standards.

e-Invoice application covers creating invoices, sending and receiving invoices in two manners.

  • Integrating information process systems to e-Invoice application. The invoices in this application will be converted into UBL-TR format and sealed or signed according to Revenue Administration standards by Netsis. The Netsis e-invoice interface will send and receive the files to and from Revenue Administration. Archiving and reporting can be done in the same interface.
  • Using the e-Invoice Portal for fundamental invoicing processes that is operational in http://www.efatura.gov.tr can manually record the invoices on the portal as well as can be transformed into the electronic format of Revenue Administration by Netsis. (Limited to monthly 5000 invoices)

How does e-Invoice application works?

In e-Invoice system,

  • Only the recorded system users can send e-invoices,
  • E-invoices can only be received from recorded users.

The e-invoice is controlled by Revenue Administration and transmitted to the receiver and recorded in the central database.

What is e-Invoice Application?

  • Sender Unit,
  • Creates e-invoice, electronically signs or seals with financial seal, saves and transfers to the centre.
  • Receives the application response of the centre and system response, processes, verifies electronic signature or financial seal and stores the information
  • Inbox unit,
  • Takes the electronic invoice from the centre and the system response, verifies electronic signature or financial seal, audits the compatibility with data transfer protocol, processes and stores the information.
  • Creates application response and system response, electronically signs or seals with financial seal, saves and transfers to the centre.

Steps to create Netsis e-invoices of sales invoices

  • XML is created in UBL-TR standard, imperfect data is controlled
  • Financial seal certificate is approved and certificate validity is controlled
  • E-invoice document is kept in the system
  • E-Invoices are enveloped under SBDH (Standard Business Document Header) and imperfect data is controlled
  • The envelops are transferred to the system

The step above are the same for online integration and file transfer. When Netsis online integration system is used the envelops are automatically send to Revenue Administration via web services and the document transfer status are automatically updated. In the file transfer module, the users should upload the envelopes to the Revenue Administration portal, and the transfer status on the portal should be manually updated on Netsis e-invoice interface.

Purchase Invoices

  • In online integration system,
  • The invoices are received by the Netsis e-invoice interface as XML files under UBL-TR standards.
  • Imperfect data and financial seal certificate validity are controlled and the documents are stored.
  • The documents should be accepted or rejected, the accepted documents should be processes on ERP system.
  • This operation can be done on Netflow business flow system. The document can be accepted or rejected before recording
  • If the document is accepted, supplier and item information can be filled and automatically recorded on Netsis ERP system.
  • In file transfer module,
  • E-invoice document is received in Revenue Administration portal
  • Acceptance or rejection can be done on the portal.
  • When the document is accepted, the document is manually recorded in Netsis ERP system.
  • Connection module
  • This module enables the tax payers to use Netsis e-invoice and e-sheet functions if they are not using the Netsis ERP package.

e-Invoice Application Process

The application process of the tax payers who wanted to benefit from the application,

  • Creating user account on http://www.efatura.gov.tr 
  • Information and documents this address should be filed and send to Revenue Administration.
  • If the users are accepted after the evaluation of Revenue Administration,
    • Real persons should activate the user accounts,
    • Entities should direct to financial seal operations
  • Obtaining financial seal and activating the use account
  • The tax payers who want to use e-invoice application with integration should provide written applications to Revenue Administration with the documentation of the system and invoices.

What is e-Sheet Application?

At the beginning, daily wage and ledger are projected to be in the e-Sheet format.

If a tax payer desires to apply e-Sheet, the tax payer should have a approved software (As Netsis, our e-Sheet applications is approved by Revenue Administrations).

How does e-Sheet application works?

  •  E-Sheet files are issued according to stated standards and format.
  •  The e-Sheet file is sealed (legal entities) or signed (real entities). (This file must be kept as the balance sheet after tax payers charter. E-Sheet charter is required for this file to be accepted as balance sheet.)
  •  Charter file is created from the certain information on the sealed or signed e-Sheet file.
  •  Charter file is sealed or signed and packed.
  • This package is uploaded to e-Sheep Application on www.edefter.gov.tr
  •  Charter file is sealed with financial seal of the Revenue Administration and opened to the access of the owner of the sheet.
  • The open access e-Sheet charter or sealed e-Sheet file will be kept in an electronic environment.

e-Sheet Application Process

  • Obtaining electronic certificate (e-signature) for real tax payers,
  • The legal entity tax payers should have the permission to use the electronic invoice and Financial Seal should be obtained,
  • A software with compatibility approval is required,
  • Information and documents on www.edefter.gov.tr should be filed and send to Revenue Administration.

Why Netsis e-Sheet?

  • Standard reports
  • Speed and effectiveness in audit and management activities
  • Remote access/easy audit
  • Internal audit and accountability
  •  Transferring the e-records in their original form
  • Integrity and security of the records
  • Fast and remote access
  • Appropriate infrastructure for e-Audit
  • International and remote audit opportunities
  • Saving on printing, paper, and cartridge
  • Saving on archiving
  • Saving on work force and time
  • Decreasing approval expenses

e-Sheet Application Process

e-Dispatch List is a central platform determined by Revenue Administration data format and standard and subjected to Tax Procedure Law, no. 213 that transfers information between the seller and buyer. Similar to e-Invoice this is an electronic document filed under Revenue Administration. e-Dispatch Lists are not new documents and they will have same legal entities with physical dispatch lists.

e-Dispatch List is a central platform determined by Revenue Administration data format and standard and subjected to Tax Procedure Law, no. 213 that transfers information between the seller and buyer.

e-Dispatch Lists are not new documents and they will have same legal entities with physical dispatch lists.

e-Dispatch List Properties

  • Similar to e-Invoice application, e-Dispatch Lists are closed circuit systems.
  • Under this context, only the included users can issue an electronic dispatch list.
  • The application will be optional and Revenue Administration plans to actualise the application in 01 July 2017.

e-Dispatch List Security

e-İrsaliye’nin Güvenliği

  • Similar to e-Invoice, e-Dispatch List is also a closed, secure network within Revenue Administration system and the registered users can login to the system.
  • The identity and integrity of the dispatch list editor is supplied by financial seals in entities and financial seal or approved electronic certificates in real person tax payers.

Universal Business Language

  • e-Dispatch List is a UBL based application.
  • For a dispatch list in UBL 2.1 standard, Dispatch Advice and Receipt Advice documents are used.

Receipt Advice

  • With the Receipt Advice document, the buyers can return on Revenue Administration system when they receive the good.
  • With this document, the goods can be accepted or rejected.
  • The partial acceptance or problems in the delivery due to errors can be transmitted to the seller.
  •  The first objective of e-Dispatch List is the delivery note. Additionally, the plate license and the identity number of the driver are also included in the e-Dispatch list.
  • The delivery notes are used in the market under the tax legislations. Since these documents are electronic, the expenses for archiving and printing are significantly decreased.