Technical guide for invoicing related to the delivery of pharmaceuticals and medical devices. It is issued by the Revenue Administration (Gelir İdaresi Başkanlığı) of Turkey, specifically by the Application and Data Management Department (Uygulama ve Veri Yönetimi Daire Başkanlığı). The document is titled “İlaç ve Tıbbi Cihaz Teslimlerine İlişkin Fatura Teknik Kılavuzu” (Technical Guide for Invoices Related to the Delivery of Pharmaceuticals and Medical Devices) and is dated January 2025. The guide outlines the necessary formats and codes for e-invoices in this sector, including specific XML elements and attributes required for compliance with Turkish tax regulations.
Summary
- Purpose: The document serves as a technical guide for invoicing related to the delivery of pharmaceuticals and medical devices, ensuring compliance with Turkish tax regulations.
- Regulatory Framework: It is based on the provisions of the Tax Procedural Law and outlines the authorities of the Ministry of Treasury and Finance concerning electronic records and invoicing.
- e-Invoice Requirements: Specifies the mandatory invoice type code (“ILAC_TIBBICIHAZ”) and the necessary fields for e-invoices submitted by entities engaged in the trade of pharmaceuticals and medical devices.
- XML Standards: Provides detailed instructions on the format and structure of invoice data, including examples of XML elements for item identification (e.g., GTIN, serial numbers) for both pharmaceuticals and medical devices.
- Compliance and Implementation: Emphasizes the need for understanding XML and related concepts to effectively utilize the guidelines and ensure that e-invoices meet the requirements set forth by the Revenue Administration.
