What is the e-Producer Receipt (e-Müstahsil Makbuzu)?
The e-Producer Receipt is an electronic document with the same legal value as the paper producer receipt, a commercial document that replaces the invoice when agricultural and livestock products are purchased.
With the Likom e-Producer Receipt software, producer receipts can be created electronically in line with the standards set by the Turkish Revenue Administration, then signed, recorded, stored and presented.
Taxpayers who issue paper producer receipts in place of invoices when buying goods from farmers not taxed under the real-income method can issue them electronically, keep them on paper and electronically, and report them electronically to the Revenue Administration.
Who must make the transition?
- Since 1 January 2020, traders and commission agents dealing in fruit and vegetables within the wholesale market registration system have been required to join the e-Invoice, e-Archive Invoice, e-Waybill, e-Producer Receipt and e-Ledger applications.
- Taxpayers in the e-Invoice application must issue electronically the producer receipts they previously issued on paper for crop purchases from farmers.
Seller and buyer on the e-Producer Receipt
Seller (producer farmer)
- Cannot issue a commercial document.
- Signs the producer receipt.
- Receives the original document.
- Receives the sale price.
Buyer (book-keeping farmer)
- Issues the producer receipt.
- Can issue a commercial document.
- Receives a copy of the document.
- Pays the sale price.
How can it be used?
Any of three methods can be used:
- By integrating your own IT systems with the Revenue Administration's systems
- Through the GİB Portal, created by the Administration and available at www.efatura.gov.tr, which provides general online use of the basic functions of the e-Producer Receipt application
- Through the IT systems of special integrators authorised by the Administration