According to the provisions of the Tax Procedure Law, the invoice is a document issued as at least two copies in a paper environment, the first copy (original) is given to the customer, and the second copy is stored by taxpayers in accordance with the provisions of the same Law in the paper environment.
It is the application that allows taxpayers who are not registered in the e-Invoice Application brought with the general communique of the Tax Procedure Law no. 397 to create invoices within the scope of e-Archive Application, send them in paper form and store the second copy of the invoices created electronically and present them when requested in accordance with the conditions in the General Communique of the Tax Procedure Law no. 433.
However, these taxpayers can also communicate the invoices they create within the scope of the e-Archive Application electronically to their customers at the request of the buyer and provided that they use the e-invoice format and standard published on the www.efatura.gov.tr internet address and add the printable image of the invoice in request. In this case, the e-Archive Invoice does not need to be printed on paper separately.
Taxpayers who want to benefit from the e-Archive Application must first be registered in the e-invoice application.
