Service businesses are preparing for e-Tabs

e-Tab is added to e-Document applications by the Ministry of Treasury and Finance Revenue Administration (GİB). The e-Tab, which is not a new type of document, includes the ticket documents issued by the service companies serving at the table in paper form, as “e-Tab” in the electronic environment. In accordance with the General Communiqué of Tax Procedure Law No. 185, 200, 298 and 299, service businesses that serve at the table, such as restaurants, cafeterias, patisseries, bars, casinos, which are taxed on the basis of the balance sheet or business account, are subject to this structure. It is aimed at facilitating business processes. As in other e-Document e-Compliance applications, there are processes in the e-Tabs, such as issuing the document electronically, keeping it and submitting it, transmitting the document to the Revenue Administration and archiving it electronically.

A service business that will switch to e-Tab must first be included in e-Invoice and e-Archive Invoice, and then necessary preparations must be made in accordance with the procedures and principles in the Communiqué. In order to be able to switch to the e-Tab application, the application phase comes and businesses generally switch to e-Document e-Compliance applications with the private integrator method. Uyumsoft is also working on this issue. With the pandemic measures, digitalization studies such as product selection with data matrix and menu presentation with mobile devices have started within the scope of tablet application in many restaurants and cafeterias. Within the scope of the Communiqué, businesses will be able to carry out their e-Tab documents through these devices. In addition, on July 30, 2021, the e-Tab document technical guide was published by the Revenue Administration. Here, the technical information that will be needed by the people and institutions that will develop the software regarding the processes such as creating the e-Tab document, signing the financial stamp with a time stamp, and transferring the generated reports to the GİB system is detailed.

The tab documents, which are prepared to show the type and amount of the service or commodity offered by the service companies that are taxed in real way, will be issued electronically by the taxpayers included in the e-Tab application, in a document format determined by the taxpayers, including the minimum information determined by the Revenue Administration. When a customer comes to a service business such as a restaurant, patisserie, cafe, bar and casino, it is not obligatory to have a paper printout of the e-Tab document to be on the customer’s table. It needs to be converted into a retail sales receipt to be issued either or in new generation ÖKCs.

The information that should be included on the e-Tab document is listed as the title of the service business, the TCKN/VKN, the tax office and address, the date of issue of the document, the time in hour and minute and the e-document number, the name of the service or product to be offered to the customer and amount. Upon the completion of the service, the total service amount excluding and including VAT is included in the sales receipt to be issued in e-Invoice, e-Archive Invoice or ÖKCs. The singular number of the e-Invoice and e-Archive Invoice to which the e-Tab document to be issued will be related, or the device registration number of the ÖKC, to which the retail sales receipt is issued, are also to be stated.