A producer receipt is an electronic document with the same legal qualifications as the paper producer receipt, which serves as an invoice and is used in purchases from farmers, whose earnings are not taxed according to the actual procedure. Exactly the same e-Archive infrastructure is used for e-Producer, with the only difference being that the farmer is provided with a printed receipt and not a digital copy. The transaction is filed with the GIB (Turkish Revenue Administration under the Ministry of Treasury and Finance) until the end of the following day.
• Performing the transactions in digital medium eliminates archiving costs.
• An environment-friendly solution, with all transactions conducted in digital medium and without paper consumption.
• Offers quick and easy access to previous producer receipts with a click.
• Data moved to the electronic medium can be stored for any length of time.
In producer receipts, the parties involved are the buyer and seller:
Buyer (Farmer with Bookkeeping Obligation)
• Able to issue commercial document.
• Issues producer receipt.
• Obtains a copy of producer receipt.
• Pays sales amount.
Seller (Producer Farmer)
• Unable to issue commercial document.
• Signs producer receipt.
• Retains original producer receipt.
• Receives sales amount.
• Name or title, tax office, tax ID (VKN) and address of the buyer merchant or farmer
• Document number as well as time (hour and minute) and date of issuance
• Name, Turkish ID number and residence address of the seller farmer
• Type, amount, price, tax and other deductions of the products purchased
In order to search and verify the receipts in electronic medium, the document should bear a QR code or barcode. In addition to the required information, taxpayers can also choose to include additional information based on their needs.
Article 4 Paragraph 6 of the general communiqué stipulates:
Issuing an e-Producer receipt is not mandatory; however, taxpayers who are obligated to issue a producer receipt can choose to enter the system starting from January 1, 2018.
First and second-grade merchants, and farmers, whose earnings are determined in simple earnings basis and who are obligated to keep books, are required to issue receipts for product purchases from farmers, whose earnings are not taxed according to the actual procedure. The receipts should be issued in two copies at the time of payment, and one copy is signed and delivered to the seller farmer, who signs the other copy and returns it. If the products are purchased by a representative of the merchant or farmer, or a broker, the receipt is issued and signed by such persons.
In advance-payment purchases from farmers, the receipt is issued at the time the products are delivered. The copy of the producer receipt retained by the buyer merchant or farmer serves as invoice.
Starting from July 1, 2018, first-grade merchants that purchase products from farmers, whose earnings are not taxed according to the actual procedure, are obligated to enter the e-Producer Receipt system and to issue the producer receipts in the form of e-Producer from this date onward.
Taxpayers who want to benefit from the e-Producer solution can:
• Integrate their own systems into GIB systems.
• Use the basic functions of the solution online via the GIB Portal available at efatura.gov.tr.
• Perform transactions via the systems of GIB-approved special integrators such as Detaysoft.