E-Archive invoice issuance for e-Invoice taxpayers is not a legal obligation, but a communiqué.
The application, which is a legal obligation, is the issuance of a Paper invoice for e-Invoice and e-Archive taxpayers for e-Invoice and e-Archive taxpayers. Since the definition of e-Archive invoice or e-Invoice is explicitly included in the law, instead of the definition of e-Archive invoice or e-Invoice, the concept of documents issued in electronic environment is not legally correct, since the definition of invoice is one from the law. In a decision given by the Izmir Regional Administrative Court, it was decided that while e-invoice should be issued, a special irregularity penalty was imposed according to Article 353-1 of the Tax Procedure Law due to the issuance of e-archive invoices, and because such a penalty was not included in the law, it was decided that the penalty was unlawful.
İzmir Regional Administrative Court VDD K.2022-39
