Under General Communiqué No. 573 on the Tax Procedure Law, published in the Official Gazette dated November 12, 2024, the legal groundwork was laid for issuing the “expense voucher” (gider pusulası) electronically, with the Turkish Revenue Administration (GİB) authorized to implement it. Joining e-invoice, e-archive invoice, and e-waybill in Turkey’s e-transformation family, this new document became mandatory for certain taxpayer groups as of January 1, 2026. In this article, we summarize what the e-Expense Voucher is, who must use it, and how the issuance process works.
İçindekiler
What Is an Expense Voucher?
The expense voucher (gider pusulası) is a document defined under Article 234 of the Tax Procedure Law. For purchases of goods or services from individuals who are not registered taxpayers, since the seller cannot issue an invoice, this document is issued by the purchasing business instead. Common examples include purchases of second-hand goods and vehicles, scrap deliveries, returns from final consumers, and purchases from individuals benefiting from the tradesman exemption.
Who Is Required to Use It?
Importantly, the e-Expense Voucher is not a blanket requirement for all taxpayers. The obligation arises through two separate paths:
- Certain retail businesses: businesses operating under NACE code 47 (retail trade) that are enrolled in the e-invoice system and meet at least two of the financial criteria set as of the end of the 2024 fiscal year (for example, sales or gross business revenue exceeding TRY 110 million) are required to issue e-Expense Vouchers as of January 1, 2026.
- Taxpayers found to be risky or to have a low compliance level: regardless of revenue or sector, any taxpayer that GİB’s risk analysis identifies as “risky” or having a “low level of tax compliance” may receive a written notification. Businesses receiving this notification must transition within at least 3 months of the notification date.
This second path operates on the same logic as the KURGAN risk analysis system we covered earlier — the tax administration can direct taxpayers it identifies as risky in their documentation practices straight into the electronic document regime.
All taxpayers outside these two categories may voluntarily switch to the e-Expense Voucher system at any time they wish to digitalize their processes, without waiting for any obligation.
Issuance Deadline and Method
The e-Expense Voucher must be issued within 7 days of the transaction date. Signing requires a financial seal for legal entities, or an e-signature for individuals. Issuance can be done via the GİB portal or through licensed integrators; for businesses with high transaction volumes, an integrator solution largely automates the process.
Required Information on the Document
An e-Expense Voucher must include the following information in full:
- Document date, time, and document number,
- The issuing business’s name, address, tax office, and tax ID number,
- The counterparty’s full name, residential address, and national ID number,
- The type, quantity, and value of the goods or services,
- The withholding tax rate and amount, VAT if applicable, and the total amount.
Missing any of these fields can render the document invalid.
Recommendations for Taxpayers
- If you operate in the retail sector, check whether you meet the financial criteria based on your 2024 fiscal year figures.
- If you have received a written notification from GİB, begin preparations immediately so you don’t miss the 3-month transition window.
- Even if you’re not within scope, consider a voluntary transition to reduce the cost of paper-based processes.
- Make sure your financial seal or e-signature is current and valid.
- Review your first few issuances with your CPA to make sure all required fields are filled in correctly.
At Mete CPA & Auditing, we support you from determining your e-Expense Voucher obligation to ensuring a smooth application and issuance process. Contact us to review your situation.
