Electronic books and e-invoices were introduced to the Turkish accounting system in 2008, and started to be used voluntarily subsequently in 2010 and 2011. In 2012, certain tax payers were gradually required to use e-books and e-invoicing1, and recently the Communiqué 454, published in the Official Gazette in 20/06/2015, has expanded its application to include:
As it is known, cash registers used by persons engaged in retail trade were started to be replaced with the new generation cash registers containing POS features, and as of 01.10.2013, it became mandatory for those who use mobile EFT-POS devices in their operations to use New-Generation Cash Registers. Several amendments regarding the use of new generation cash registers have been made with the Communiqués No. 1 – 2,¹ published in the official gazette dated June 3rd, 2015.
6645 enumerated 'Law amending Work Place Health and Safety and other laws and enactments' has been published in the Reiterated Official Gazette on 23/04/2015 and entered into force on the date of publishing. With the Bill Omnibus, which includes 89 articles, many regulations, including Labour Law, Social Security and Income Tax have been subject to important changes. This article consists of briefing on the most significant amendments concerning employees and employers.
Law 6337 amending certain laws and enactments introduces certain government grants and support in the Family and Social Policies enactment enumerated 633:
Supplementary Article 2 – Marriage Savings Account and Government Benefit (entry into force: 07/04/2015)
Supplementary Article 3 – Mortgage Savings Account and Government Benefit (entry into force: 07/04/2015)