e-SMM and e-Producer receipts: who uses them and how are they issued?
The e-Self-Employment Receipt and e-Producer Receipt systems: scope, application, issuing, delivery, cancellation and correction, withholding and VAT, retention and common mistakes.
The electronic document system is not limited to invoices. The self-employment receipt issued by self-employed professionals and the producer receipt issued by those buying produce from farmers have also moved to electronic form.
e-Self-Employment Receipt (e-SMM)
Who uses it?
All self-employed professionals such as lawyers, accountants, doctors, architects, engineers, consultants and software developers issue their receipts as e-SMM, regardless of turnover. Those starting a business join the system within a short period after starting.
How is it issued?
| Route | For whom? |
|---|---|
| GİB e-Archive / e-SMM portal | Those issuing few receipts; free |
| Private integrator | Those wanting a link with accounting software or issuing many receipts |
The receipt shows the client's ID or tax number, a description of the service, the gross fee, withholding, VAT and the net amount to be collected. If the client is a business or an institution, withholding is deducted; if it is a final consumer, it is not.
Example
| Amount | |
|---|---|
| Gross fee | TRY 10,000 |
| Withholding (20%) | TRY 2,000 |
| VAT (20%) | TRY 2,000 |
| To be collected | TRY 10,000 |
For gross-to-net conversion and cases with VAT withholding: Self-employment receipt calculator · Detailed guide: Self-employment receipts
Delivery and cancellation
- The e-SMM is sent to the client by e-mail or as a paper printout.
- A receipt issued in error can be cancelled through the system within the short period set in the Communiqué; after that, correction methods apply.
- For a fee not yet collected, the receipt is issued at the time of collection; self-employment income follows the cash basis.
e-Producer Receipt (e-Müstahsil)
Who uses it?
Among businesses that issue a producer receipt when buying produce from farmers:
- Those whose gross sales exceed the threshold set in the Communiqué,
- Fruit and vegetable commission agents and traders registered in the wholesale market registration system,
- Those who switch voluntarily.
How does it work?
- The receipt is issued electronically when produce is bought from the farmer; it shows the farmer's identity details, the product, quantity and price.
- Income tax withholding is deducted from the payment to the farmer according to the type of product and declared with the withholding return.
- A copy of the receipt is given or sent to the farmer.
Caution
- Supporting the receipt with a payment document is important to prove that the expense is genuine.
- If you buy the produce from a trader rather than a farmer, an invoice, not a producer receipt, must be obtained.
- For purchases from tax-exempt tradesmen, an expense voucher is issued, not a producer receipt: Expense voucher withholding
Retention and penalties
e-SMM and e-Producer receipts are stored electronically and also reported to the Revenue Administration's system. Issuing a paper receipt where electronic is mandatory means the document is deemed never issued and leads to a special irregularity penalty. In 2026 this penalty is at least TRY 17,000 for each finding.
For all withholding rates: Withholding rates
Legal basis: Tax Procedure Law No. 213 arts. 235, 236, 242 and repeated 257; Tax Procedure Law General Communiqué No. 509; Income Tax Law No. 193 art. 94.