Expense Note

-Tax Procedure Law, Article 234

Class 1 and Class 2 merchants, those subject to simple method procedure at income determination,farmers and self employed professionals with book keeping liability

1. to tradesman exempted from tax

Expense note signed by work/service performer or seller of goods for the works requested to be done or commodities purchased is regarded as invoice given by tradesman exempted from tax.

Expense note is also issued for gold,jewel kind valuable commodities purchased from one’s selling personal things purchased by Class 1 and Class 2 merchants.

Expense note is issued with two copies and includes description of the work, description, quantity and cost of the good, work fee, name and surnames (commercial titles) of service/work provider and demander or seller of good and buyer.

One copy of expense note is delivered to the service provider or commodity seller.

Expense note must follow each other with serial/row number order.

Receipt Obligation

-Tax Procedure Law, Article 236

Self-employed professional service provider is obliged to issue two copies of professional service receipt in return for payments receive related with occupational/professional services performed.

One copy of professional service receipt must be delivered to customer and customer is obliged to ask and receive for this receipt.