Question 1

What is an e-Expense Voucher?

Accepted Answer

An e-Expense Voucher is an electronic document issued digitally to record purchases made from tradespeople and individuals who are not taxpayers.

Question 2

Why Logo e-Expense Voucher?

Accepted Answer

Logo e-Expense Voucher digitises expense voucher processes, providing businesses with speed, security and operational convenience. When used together with the Verification Service, SMS generation, sending and verification processes can be managed through a single structure. This enables businesses to both comply with regulations and manage their document processes more efficiently.

Question 3

Who can use the e-Expense Voucher?

Accepted Answer

Taxpayers who are registered in the e-Invoice application, have completed the necessary preparations to issue and transmit e-Expense Vouchers in accordance with the procedures and principles specified in the Communiqué, and have submitted the necessary application to join the e-Expense Voucher application may use the application.An e-Expense Voucher may be issued electronically by first- and second-class merchants, taxpayers whose earnings are determined under the simplified taxation method, self-employed professionals who are required to keep books, and farmers, for work performed by tax-exempt tradespeople or goods purchased from them, within the scope of transactions that are required to be documented with an expense voucher.The e-Expense Voucher is not a new type of document and has the same legal status as the paper-based Expense Voucher.

Question 4

Who is subject to the e-Expense Voucher requirement?

Accepted Answer

Under the Tax Procedure Law General Communiqué No. 509, the e-Expense Voucher is an e-document application that can be used voluntarily. However, as a result of its analyses and examinations, the Revenue Administration (GİB) may require taxpayers or groups of taxpayers assessed as risky or having a low level of tax compliance to switch to the e-Expense Voucher application, regardless of their field of activity, sector or turnover.In such cases, taxpayers are notified in writing and are granted a minimum period of 3 months to complete their preparations for the transition.

Question 5

How is the e-Expense Voucher Service priced?

Accepted Answer

The e-Expense Voucher Service operates on a credit-based model. You can access current pricing information via the price list.

Question 6

Can an e-Invoice taxpayer issue an e-Expense Voucher?

Accepted Answer

Yes. Taxpayers registered in the e-Invoice application may use the e-Expense Voucher application after completing the necessary application and service activation processes with the Revenue Administration.

Question 7

What is the e-Expense Voucher Verification Service?

Accepted Answer

The Verification Service is an additional service that manages the generation, sending and verification of verification codes for created documents. Under the e-Expense Voucher Technical Guide, the use of a unique SMS Code or Return Code in e-Expense Voucher documents is mandatory in order to associate the document with its recipient and verify it.In SALE scenarios, the SMS Code sent to the recipient’s mobile phone is used, while in RETURN scenarios, an SMS Code or Return Code may be used depending on the type of transaction.The Logo Verification Service enables the generation of SMS codes, their delivery to the relevant person and their verification in Sale or Return scenarios to be managed end-to-end through Logo’s infrastructure. This enables businesses to manage verification processes easily and centrally without the need to develop their own SMS verification infrastructure.

Question 8

Is it mandatory to use the Verification Service?

Accepted Answer

Businesses may carry out the verification processes through their own infrastructure or choose the Logo Verification Service. If businesses use their own infrastructure, the taxpayer is responsible for the SMS verification processes.

Question 9

Can an e-Expense Voucher be used in e-Commerce transactions?

Accepted Answer

Yes. Provided that the relevant conditions are met, an e-Expense Voucher may be used for product returns made by end consumers and for purchases of goods or services from persons who are not VAT taxpayers.

e-Expense Voucher

Overview

Secure document management

Quick access

Regulatory compliance

Easy integration

Verification Service

Frequently Asked Questions