E - Professional Service Receipt

The e-Professional Service Receipt is an electronic version of the receipt issued by individuals engaged in freelance professional activities for payments made for their services. It can be issued electronically, and upon the customer's (for Certified Public Accountants (SMMM), the taxpayer’s; for Lawyers, the client’s) request, it can be transmitted either electronically or in paper format. The receipt is stored electronically and can be presented to the Revenue Administration (Gelir İdaresi Başkanlığı) upon request and when necessary. Additionally, it can be reported electronically, providing convenience for professionals engaged in freelance activities.