What is e-Addition?

Like many e-Transformation applications, the e-Addition brings many conveniences and advantages, along with the possibility of using it in electronic environment. Thanks to this application, which can be considered as a great innovation for businesses using the ticket, there are some responsibilities besides the convenience it will provide to the user.

ticket; restaurants, cafes, etc. that we all visit. It is the paper document that shows the products that we encounter in the places that serve, that are created when we order and that we consume.

In the General Communiqué of the Tax Procedure Law, businesses such as nightclubs, bars, discotheques, restaurants, cafes, casinos, taverns and patisseries, which are served to the table and keep books on the basis of balance sheet or business account in accordance with the real method, are regulated in electronic form. it's called an addition. It is also possible to digitally preserve and present the e-addition prepared in the electronic environment.

The e-bill document is not a new type of document. It has the same legal features as the "Addition" document issued as paper.

How is the e-Addition Organized?

The ticket document, which is prepared in order to show the type and amount of the goods or services they offer in the businesses that provide real-time service, is created electronically by the taxpayers who switch to the e-Bill application during the order taking from the customer. In the electronic billing application, it is arranged in a document format that includes the minimum information determined by the Presidency during the order taking from the customer.

It is not obligatory to have the printout of the ticket document created in the electronic environment on the customer's desk during the service. However, bill documents created in electronic environment must be converted into retail sales receipts issued on e-Invoice, e-Archive Invoice or Payment Recording Devices with a universal unique number, upon completion of the service.

When will the E-Addition Application Be Obligatory for Whom?

With the arrangements made in the Communiqué of Tax Procedure Law 509 on 14 July 2020, arrangements have been started to be made for the electronic registration and preservation of the bill issued in paper form.

GİB gives a transition period of at least 3 months for the transition preparations, taking into account the annual or monthly sales revenue amounts to the service companies that issue the bill. However, the starting date is not specified in the relevant communiqué.

Taxpayers are required to participate in the e-addition application within the periods specified in the written notification and announcement. E-Addition application is stated in the Tax Procedure Law Communiqué “IV.12.4.” It is not a mandatory application for taxpayers other than the taxpayers in the section no.

Conditions that taxpayers who want to be included in the e-Addition application should pay attention to when issuing documents:

It should be included in e-Invoice and e-archive invoice applications,
In accordance with the procedures and principles explained in the Communiqué, the necessary preparations must be completed in order to be able to issue, preserve and submit the e-admission document, and to transmit the documents and information to the RA in electronic environment,
To send to RA;
with the IOP information processing system or
Necessary application can be made to be included in the e-addition application in accordance with the application principles integrated with the system of private integrators.

What Information Should Be Included in the e-Addition?

The information that must be included while issuing the e-Addition document is specified in the Tax Procedure Law communiqué. According to the communiqué, this information is as follows:

Name, surname or title of the company providing the service, tax office, T.C. identification number or tax identification number and address,
The date, time (hour and minute), universal unique number (ETTN) and e-document number of the electronic ticket document,
The name and quantity of the goods or services offered by the business,
The total service amount, excluding and including taxes, that will be included in the retail sales receipt to be issued through the e-Invoice, e-Archive Invoice or the new generation Payment Recorder, which will be issued upon completion of the service,
The universal unique number of the e-Invoice or e-Archive Invoice to which the issued e-Bill document is attached, or the registration number of the Payment Recorder on which the retail sales receipt is issued,
If required by the Presidency, information other than the information listed above can also be added to the e-Abid document. The Presidency announces this request via ebelge.gib.gov.tr. At the same time, taxpayers can add the information they want to add on the document, apart from the obligatory information.

What are the Advantages of e-Addition?

As with all e-Transformation applications, there are some advantages provided by using the e-Addition application over the electronic environment. Some of those;

With the e-Addition application, there is no need to use paper and ink, thus preventing waste generation. This affects the environment positively.
The use of electronic bills also avoids the costs incurred for paper bills. bill paper