Regarding Technical Guidance on Invoice for Pharmaceutical and Medical Device Deliveries

“Technical Guidance on Invoice for Pharmaceutical and Medical Device Deliveries” was published by the Revenue Administration on January 6, 2025.

The fields that should be used in e-invoices to be issued for these products by taxpayers who trade pharmaceuticals and medical devices and are included in the e-invoice application are included in the guide.

The published changes must be applied until 24.01.2024.

Invoice Type

Taxpayers included in the e-Invoice application and performing pharmaceutical and medical device trade will use the “ILAC_TIBBICIHAZ” invoice type in the e-Invoices they will issue within this scope.

The explanations specified in the “SSI e-Invoice Technical Document” published on https://ebelge.gib.gov.tr/anasayfa.html will be taken into consideration in terms of the invoices to be issued by the taxpayers to the Social Security Institution.

Invoice Format

In addition to the regulations in the UBL TR 1.2 basic standard, the usage explanations of the fields to be included in the “ILAC_ MEDICAL DEVICE” invoice type in the e-Invoice application are specified in the guide.

 

Example for Selling Medicines

<cac:InvoiceLine>

<cbc:ID>1</cbc:ID>

<cbc:InvoicedQuantity unitCode=”C62″>2</cbc:InvoicedQuantity>

<cbc:LineExtensionAmount currencyID=”TRY”>19.20</cbc:LineExtensionAmount>

<cac:TaxTotal>

<cbc:TaxAmount currencyID=”TRY”>1.92</cbc:TaxAmount>

<cac:TaxSubtotal>

<cbc:TaxableAmount currencyID=”TRY”>19.20</cbc:TaxableAmount>

<cbc:TaxAmount currencyID=”TRY”>1.92</cbc:TaxAmount>

<cbc:Percent>10.00</cbc:Percent>

<cac:TaxCategory>

<cac:TaxScheme>

<cbc:Name>GERÇEK USULDE KATMA DEĞER VERGİSİ</cbc:Name>

<cbc:TaxTypeCode>0015</cbc:TaxTypeCode>

</cac:TaxScheme>

</cac:TaxCategory>

</cac:TaxSubtotal>

</cac:TaxTotal>

<cac:Item>

<cbc:Name>LAFLEKS IZOTONIK SODYUM KLORUR SOLUSYONU 100 ML (SETLI)</cbc:Name>

<cac:AdditionalItemIdentification>

<cbc:ID schemeID=”ILAC”>(GTIN)8680222690047(BN)0714450(SN)9546433(XD)210909</cbc:ID>

</cac:AdditionalItemIdentification>

<cac:AdditionalItemIdentification>

<cbc:ID schemeID=”ILAC”>(GTIN)8680222690047(BN)1663475(SN)2567355(XD)211112</cbc:ID>

</cac:AdditionalItemIdentification>

<cbc:ID

</cac:Item>

<cac:Price>

<cbc:PriceAmount currencyID=”TRY”>9.60</cbc:PriceAmount>

</cac:Price>

</cac:InvoiceLine>

 

Example for Medical Device Sales

<cac:InvoiceLine>

<cbc:ID>1</cbc:ID>

<cbc:InvoicedQuantity unitCode=”C62″>2</cbc:InvoicedQuantity>

<cbc:LineExtensionAmount currencyID=”TRY”>190.000</cbc:LineExtensionAmount>

<cac:TaxTotal>

<cbc:TaxAmount currencyID=”TRY”>19.000</cbc:TaxAmount>

<cac:TaxSubtotal>

<cbc:TaxableAmount currencyID=”TRY”>190.000</cbc:TaxableAmount>

<cbc:TaxAmount currencyID=”TRY”>19.000</cbc:TaxAmount>

<cbc:Percent>10.00</cbc:Percent>

<cac:TaxCategory>

<cac:TaxScheme>

<cbc:Name>GERÇEK USULDE KATMA DEĞER VERGİSİ</cbc:Name>

<cbc:TaxTypeCode>0015</cbc:TaxTypeCode>

</cac:TaxScheme>

</cac:TaxCategory>

</cac:TaxSubtotal>

</cac:TaxTotal>

<cac:Item>

<cbc:Name>MR CİHAZI</cbc:Name>

<cac:AdditionalItemIdentification>

<cbc:ID schemeID=”TIBBICIHAZ”>(UNO)86930123456789(LNO)X9812354(SNO)8834347323(URT)180225</cbc:ID>

</cac:AdditionalItemIdentification>

<cac:AdditionalItemIdentification>

<cbc:ID schemeID=”TIBBICIHAZ”>(UNO)86930123456789(LNO)X9812354(URT)180225</cbc:ID>

</cac:AdditionalItemIdentification>

<cbc:ID

</cac:Item>

<cac:Price>

<cbc:PriceAmount currencyID=”TRY”>95.000</cbc:PriceAmount>

</cac:Price>

</cac:InvoiceLine>