Frequently Asked Questions for Electronic Certificate

It was enacted based on the authority granted to the Ministry of Finance by Article 242 of the Tax Procedure Law. The Electronic Certificate is produced by the Public Certification Center (the only authorized institution) within the body of TÜBİTAK (Scientific and Technological Research Council of Turkey) for the Administration within the framework of the General Communiqué on Tax Procedure Law No. 397. Electronic Certificates are designed to;

• Ensure the integrity, source and content,

• Ensure the safety and confidentiality of electronic communication and storage for e-Invoice, e-Ledger and other legal documents to be created by legal entities and institutions, organizations and enterprises as electronic documents.

The provision of the Electronic Certificate is mandatory to use the e-Invoice application. The Electronic Certificate is an electronic document and is delivered to its owner by the Public Certification Center in a USB device. The Electronic Certificate is provided at the time of application to the e-Invoice, and if the taxpayer wishes to use the e-Invoice application from more than one locations, additional USB devices containing the same electronic certificate of the taxpayer may be obtained from the Public Certification Center. Detailed information about the Electronic Certificate can be found at http://mm.kamusm.gov.tr/

Applications to receive the Electronic Certificate are made electronically except for some specific cases. The institutions that are not authorized to apply for an online electronic certificate, the organizations whose authorized representatives are foreign nationals (100% foreign partner institutions), Unincorporated companies, Cooperatives, Funds, Organized Industrial Sites and Unlimited Liability Companies can apply in writing by sending the required documents. In order to apply online, you can get information from http://mm.kamusm.gov.tr/surecler/

Electronic Certificate applications should also be made when applying for the e-Invoice application. The electronic certificate of the taxpayer is not used to sign the invoice-application responses sent in the private integration system; these documents are signed with the electronic certificate of the private integrator. The taxpayer's electronic certificate is required only for registration and cancellation of the private integrator.

It is not possible for companies to load electronic certificates on a single smart card. However, the institution may load your organization's Electronic Certificate on the Hardware Security Module device. Multiple people can use the Electronic Certificate at the same time using different computers with access rights to this single Hardware Security Module device.

Taxpayers who are legal persons should update their information by contacting the Trade Registry Offices first in case they face authentication problems in their Electronic Certificate applications. After the update, they should confirm at mersis.gumrukticaret.gov.tr that their information has been updated. Taxpayers who are real persons should have their information checked by the General Directorate of Civil Registration and Citizenship Affairs if they encounter an authentication problem. The application screens belong to the Public Certification Center but since the authentication services are offered by the institutions given above, the error encountered is not related to the Revenue Administration or the Public Certification Center.

In the case of exceptional applications sent via mail, certification responsible is the person to whom the electronic certificate will be addressed for the delivery of the certificate. For taxpayers applying in electronic environment, the certification responsible is the person authorized to represent the company. There is no other responsibility apart from the ones above. In addition, the person you report as 'Certification Responsible' must be a citizen of the Turkish Republic. There may be problems for foreign nationals.

The electronic certificates produced for the taxpayers applying to the e-Invoice are generated for the company's tax number and title. For RA Portal method, you must obtain a second Electronic Certificate if you issue invoices at your branches. The electronic certificate you receive for your branches will also include the tax number and title of the headquarters. In the integration and private integration method, it is possible that a single electronic certificate is made available on the system to serve the branch and headquarters separately. A single electronic certificate may be sufficient in this case. You should discuss this with your Private Integrator or the e-Invoice software provider.

In case of change of kind, the Electronic Certificate of the new title should be obtained first. After the preparation of the petition regarding the change of kind, the petition should be attached to Trade Registry Gazette and sent to the Revenue Administration by mail.

The Electronic Certificate of the new title should be obtained first. However, since the tax ID number has not changed, previous electronic certificate can be used until the new electronic certificate arrives. After the new electronic certificate has been obtained, the transactions must be made using the new electronic certificate.

A petition must be submitted to RA. After submitting the information about the merger in the petition, the Trade Registry Gazette should be attached and sent to 'Revenue Administration, Department of Audit and Compliance Management (I)Electronic Ledger and Document Management Department Yeni Ziraat Mahallesi Etlik Cad. No: 16 06110 Dışkapı / ANKARA’. The e-Invoice account of the company terminated due to the merge will be closed immediately and the e-Ledger account will be closed after the last e-Ledger declaration is uploaded.

It is not possible to accept the termination of the liquidation and to eliminate the legal entity of the company without the fulfillment of the procedures stipulated in the Turkish Commercial Code and the registration and announcement of the end of the liquidation and bankruptcy. Thus, the company entering the Liquidation status is required to obtain a new electronic certificate as the ‘Under liquidation’ statement will be added to the company’s title. If the related situations are terminated, the petition and the Trade Registry Gazette must be submitted to the Revenue Administration by mail or cargo.

Taxpayers using RA Portal can change the address, telephone, e-mail, website, tax office, mersis number, trade registry number, headquarter and invoice prefix information using the 'User Information' menu (These changes are not updated automatically). They can be changed by the user.

- The registration number information will appear in the 'Note' field of the invoice.

- The invoice prefix can be changed within the year before issuing any invoice.

If the integration uses Private Integrator or the installation tools section of RA Portal, this issue should be resolved by contacting the software provider. The information on the invoice is provided by the issuer of the invoice. Responsibility of including the wrong information on the invoice lies on the issuer and is due to the creation of the invoice using incorrect information.

A company that made a transition from the regular accounting period to the Custom accounting period does not need to renew its electronic certificate. The change of the accounting period does not require the electronic certificate to be changed. You may continue to use your electronic certificate unless the tax ID number or the Title changes.