On 10 November 2021, the Turkish Revenue Administration (GIB) released a draft Communiqué amending the provisions of the Tax Procedure Law General Communiqué No. 509 on electronic documents. We have prepared an overview of the key highlights. Amended scope of e-Fatura The following categories are required to issue e-Fatura invoices:     Taxpayers with annual gross revenue > TRY 5 million (ca. EUR 370806,51)* in the FY (financial year) 2018, 2019 and 2020; Taxpayers with annual gross revenue > TRY 4 million in FY 2021; Taxpayers with annual gross revenue > TRY 3 million in FY 2022 and subsequent years;...