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/