Mandatory Elements for a Turkish Invoice
To ensure legal compliance, a Turkish invoice must include several mandatory elements, starting with the Vergi Kimlik Numarası (VKN), which is the 10-digit tax identification number for businesses or the 11-digit national ID for Turkish citizens acting as individuals. Key invoice details include the full name, address, and tax office of both the seller and the buyer. Each invoice requires a unique serial number and the date of issuance, which must be within 7 days of the goods' delivery or service performance. Furthermore, a detailed description of the goods or services, their quantity, unit price, the total amount, the applicable Value Added Tax (VAT) rate, and the total VAT amount are essential. For certain transactions, such as service exports, specific tax exemption clauses like "3065 Sayılı KDVK Madde 11/1-a gereği KDV'den istisnadır" must be explicitly stated to justify a 0% VAT rate.