Strict Audits on Invoices Issued in Accountants’ Offices

Strict Audits on Invoices Issued in Accountants’ Offices

The Turkish Revenue Administration (GİB) has introduced a new audit mechanism by tracking IP addresses within the e-Invoice and e-Archive systems.

Recent inspections have revealed that some taxpayers’ invoices were not issued from their own workplace or personal devices, but instead from their accountants’ offices or their accountants’ mobile phones.

When such cases are detected, significant sanctions may be imposed.

A new era for accountants: Invoice issuance authority withdrawn!

With the latest regulation published by the Revenue Administration, certified public accountants are no longer allowed to issue invoices on behalf of their clients from their own offices. Under the new implementation, each business must issue its invoices solely using its own computer, e-signature, and login credentials.

Severe penalties for improper practices

If invoices issued on behalf of taxpayers from an accountant’s office are identified via IP tracking, the Ministry of Finance will impose serious penalties. A special irregularity fine of 4,400 TRY per invoice will be applied. If tax loss is detected, a tax loss penalty of 100% (equal to the tax amount) will also be enforced. Additionally, professional disciplinary sanctions may be imposed on the accountants involved.