The e-Manufacturer receipt application is an application that enables businesses operating in Turkey to perform their invoice transactions electronically. Therefore, any taxpayer operating in Turkey can switch to the e-Manufacturer receipt application.

  However, businesses that want to switch to the e-Manufacturer receipt application must meet some conditions determined by the Revenue Administration (GİB). These include conditions such as being registered with the e-invoice application, having a financial seal, and using a suitable accounting program.

  In addition, some businesses are legally obliged to issue e-Manufacturer receipts. Among these, there are businesses that sell services or goods such as electricity, water, natural gas, telephone, internet, rent, those who are taxpayers and those who are taxpayers of special consumption tax (SCT).

  E-Manufacturer receipt is a type of invoice that has been applied in Turkey since 2019. Businesses that are obliged to issue e-Manufacturer receipts must use this type of invoice for certain services or goods sales. Businesses that are obliged to issue e-Manufacturer receipts are as follows:

  Businesses that are obliged to issue invoices for services such as electricity, water, natural gas, telephone, internet, rent
  Those who are taxpayers
  Special consumption tax (SCT) taxpayers.

   The e-Manufacturer receipt is a mandatory document to be issued by these businesses. For this reason, businesses that have a regulatory obligation should switch to the e-Manufacturer receipt application and issue this document. However, businesses that are not obliged to issue e-producer receipts do not have to switch to this application.