Penalty and Legal Consequences of Selling Products Without Invoice


The penalty for selling products without an invoice is regulated by certain laws. In Turkey, according to the Tax Procedure Law, invoices must be issued for every commercial activity. However, in some cases, a receipt may be issued instead of an invoice. Invoiceless sales refer to situations where a product or service is offered but no invoice is issued.

The invoice not only proves that the sale took place, but also determines the amount of tax to be paid. Additionally, the invoice legally protects not only the buyer but also the seller. For example, if payment is to be made after the work is completed, the seller can prove that the buyer has received the product or service, thanks to the invoice, and provide legal evidence in case he does not receive his payment.

The legal consequences of sales without invoice are clearly determined within the scope of the Tax Law. Not paying an invoice is considered a legal crime and has criminal sanctions. Businesses' transactions without invoices are considered tax avoidance and therefore they may face legal sanctions.

Penalties for sales without invoice are updated every year and vary depending on the product sales price. These penalties are defined within the scope of Article 353 of the Tax Procedure Law No. 213. The upper limit of penalty for sales without invoice for 2024 has been determined as 2,300,000 TL.

As "Hiosis", we would like to provide customers with information on protecting themselves from legal sanctions by emphasizing the importance of avoiding prepaid sales. We continue our commercial activities by prioritizing our company's legal compliance and customer satisfaction.


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