Reliable documentation of financial transactions is critically important for both organizations and individuals. Introduced under the General Communiqué No. 509 onTax Procedure Law, the Electronic Transaction Receipt (e-Transaction Receipt) Application provides an official infrastructure for transferring traditional paper transaction receipts into the digital environment.
The application enables transaction receipts to be generated electronically, signed securely, recorded with a timestamp, and reported to the Turkish Revenue Administration (GİB).
What Is a Transaction Receipt?
A transaction receipt is an official document that provides evidence of a payment, money transfer, or collection transaction. Commonly used in banking transactions, transaction receipts contain critical information such as the transaction date, amount, sender details, and recipient details.
These documents are important not only for informing customers but also because they may serve as legal evidence. Transaction receipts confirm that a payment transaction has actually taken place and may be used as official records during financial audits and legal examinations.
What Is an e-Transaction Receipt?
An e-Transaction Receipt is the electronic version of a traditional transaction receipt issued in paper format.
It is:
- Generated electronically,
- Electronically signed and recorded with a timestamp,
- Securely archived,
- Shared in either paper or digital format when required.
The benefits of using e-Transaction Receipts extend beyond speed and convenience. The application also reduces operational costs, supports environmental sustainability by reducing paper consumption, and ensures the accuracy of financial records by operating in full compliance with applicable regulations.
What Information Must Be Included in an e-Transaction Receipt?
The following information must be included in an e-Transaction Receipt:
Document Title: “eDekont”
Transaction Type
Sequential Number: A consecutively assigned transaction receipt number
Organization Details:
- Legal name
- Business address
- Tax office
- Tax identification number
- MERSIS number
Customer Details:
- Full name or legal entity name; the term “Anonymous” must be used for anonymous cards
- Account, card, or customer number
- Where the sender is a different person, the sender’s account details, if available
Amount of Funds Deposited
Issue Date
Conditionally Required Information
Depending on the nature of the transaction, the following information may also be required:
- Transaction date, transaction time, and value date
- Transaction reference number and bank authorization number
- Transaction description and username
- Transaction currency and reference exchange rate
- Signature field, where required under the applicable legislation
What Is the Scope of the e-Transaction Receipt Application?
Participation in the e-Transaction Receipt Application is not mandatory under the applicable legislation and is based on voluntary adoption. Nevertheless, it offers significant advantages to organizations seeking to accelerate their digital transformation and manage financial transactions through a more secure, transparent, and auditable structure.
Banks and payment institutions have been eligible to participate in the application since January 1, 2020.
Organizations listed in Section 2 of the General Communiqué No. 435 on Tax Procedure Law may voluntarily transition to the e-Transaction Receipt Application as of January 1, 2025.
This flexible structure allows eligible organizations to implement the application in line with their operational processes and digitalization strategies.
What Does the SNI e-Transaction Receipt Solution Offer?
SNI e-Transaction Receipt is a modern solution developed in full compliance with technical and legal standards of the Turkish Revenue Administration.
The solution can be integrated with any ERP system, automatically generates transaction receipts in the required XML format, and securely submits them to the GİB system.
The SNI e-Transaction Receipt solution provides organizations with the following benefits:
- Full compliance with legal and regulatory requirements,
- Reduced need for manual processes,
- Lower operational costs,
- Centralized, secure, and auditable management of all transaction receipt processes.
Thanks to its ERP-independent integration capabilities, the solution can easily operate with various systems, including SAP, Oracle, Logo, and Mikro. Accurate generation of XML files makes the entire process faster, more reliable, and fully auditable.