Strict Audits by the Ministry of Finance on Invoices Issued from Certified Public Accountant Offices
The Revenue Administration of Türkiye (GİB) has implemented a new audit mechanism within the e-Invoice and e-Archive Invoice systems based on IP address tracking.
Recent audits have revealed that invoices of certain taxpayers were not issued from their own workplaces or personal mobile devices, but instead were generated from Certified Public Accountant (CPA) offices or from the CPAs’ personal devices.
Where such situations are identified, serious sanctions come into play.
Severe Penalties for Irregular Transactions
If invoices issued on behalf of a taxpayer are determined—through IP address detection by the Ministry of Finance—to have been generated from a CPA’s office, significant penalties will be imposed.
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An administrative irregularity penalty of TRY 4,400 per invoice will be assessed.
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If a tax loss is involved, an additional tax loss penalty equal to one time the unpaid tax will also be imposed.
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Furthermore, professional disciplinary sanctions may be initiated against the Certified Public Accountants involved.
(Purpose of This Article and Legal Framework)
Article 2 of Law No. 3568 on Certified Public Accountancy and Sworn-in Certified Public Accountancy explicitly and exhaustively defines the duties and authorities of Certified Public Accountants (CPAs).
According to the relevant provisions of this article, CPAs are authorized to:
a) Keep accounting books, prepare balance sheets, profit and loss statements, tax returns, and other documents in accordance with generally accepted accounting principles and applicable legislation;
b) Establish, develop, and operate accounting systems, and organize or provide consultancy services related to business administration, accounting, finance, fiscal legislation, and their implementation;
c) Conduct examinations, analyses, and audits based on documentation within the scope of the above matters; provide written opinions on financial statements and tax returns; prepare reports and similar documents; and perform arbitration, expert witness, and similar services.
As is clearly evident from these provisions, the duties of CPAs are limited to bookkeeping, preparation of financial statements and tax returns, system establishment, and consultancy services.
No authority or duty is granted under Law No. 3568 for Certified Public Accountants to issue invoices—whether paper invoices, e-Archive Invoices, or e-Invoices—on behalf of taxpayers.
Similarly, the Standard Certified Public Accountant Service Agreement prepared and widely used by TÜRMOB (the Union of Chambers of Certified Public Accountants of Türkiye) contains no provision authorizing CPAs to issue invoices, generate electronic invoices, or create electronic documents on behalf of taxpayers.
This clearly demonstrates that the professional organization itself does not regard invoice issuance as a natural or lawful component of the CPA profession.
Position Under Tax Legislation and E-Invoicing Regulations
Furthermore, under the Tax Procedure Law and the relevant communiqués governing the e-Invoice and e-Archive Invoice systems, the fundamental principle is that electronic invoices must be issued by the taxpayer who actually supplies the goods or services, using the taxpayer’s own financial seal or electronic signature.
These regulations likewise contain no explicit provision granting CPAs the authority to directly issue invoices on behalf of taxpayers.
Critical Legal Risks
In cases where an invoice is issued by a CPA on behalf of a taxpayer without any written authorization or contractual basis, the following legal risks arise:
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A separation occurs between the legal owner of the invoice and the actual issuer;
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The lawfulness of the use of the financial seal or electronic signature becomes questionable;
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The burden of proof regarding the content, intent, and commercial basis of the invoice becomes significantly heavier.
Legal Consequences of the “If There Is No Communiqué, It Is Allowed” Approach
In practice, it is observed that some members of the profession adopt the view that “there is no explicit communiqué stating that CPAs cannot issue invoices; therefore, I can issue them.”
This approach is clearly incorrect from the perspective of legal theory.
Certified Public Accountancy is a profession exercised by virtue of explicitly granted authority and under public trust. In such professions, the governing principle is not “what is not prohibited is allowed,” but rather “no action may be taken beyond the authority expressly granted by law.”
In other words, the existence of authority must be based on an explicit legal provision; the absence of authority does not require an additional prohibitive communiqué.
Accepting the opposite logic would mean that any activity not expressly regulated in laws or professional contracts could be carried out merely because “there is no communiqué prohibiting it.” Such an approach is fundamentally incompatible with the structure of Law No. 3568, the core principles of tax law, and the professional liability regime.
Accordingly, the statement “there is no communiqué, so I issue the invoice” reflects not merely a lack of legal knowledge, but a serious deficiency in professional responsibility awareness. The consequences of such conduct do not affect only the taxpayer; they place the Certified Public Accountant personally and directly at the center of legal and penal liability.
Mustafa Sarbay
Certified Public Accountant
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