Use of QR Codes in Invoices and Documents
What is a QR Code?
A QR code (Quick Response code) is a technology that stands for "Quick Response." These two-dimensional (2D) barcodes have a much higher data storage capacity compared to traditional one-dimensional barcodes. Designed in a square shape, these codes consist of a grid of black and white patterns that encode digital data in a scannable format. QR codes can be scanned using devices such as optical readers or smartphone cameras, allowing quick access to the information they contain. More than just a visual encryption tool, QR codes today have a wide range of applications, especially in commercial and everyday contexts. The primary purpose of this technology is to provide a practical and efficient data transmission method that bridges the physical and digital worlds.
Uses of QR Codes
QR codes play a significant role across various industries. Frequently encountered in both the business world and daily life, this technology is used for numerous purposes. Notable areas of use include:
Commerce and Retail: QR codes on products provide customers with detailed information, such as price, content, and manufacturer details.
Invoices and Commercial Documents: QR codes carrying critical data such as invoice number, date, amount, and tax rates enable digital verification of these documents.
Logistics and Transportation: QR codes are crucial for product tracking, shipment information, and inventory management.
Healthcare Sector: Patient records, prescriptions, and drug tracking systems can be digitalized more quickly and securely using QR codes.
The Role of QR Codes in Digitalization
QR codes are essential tools in the digitalization process. They offer significant convenience in areas such as data transfer, document management, and process acceleration, particularly for businesses. Errors and challenges commonly encountered in traditional data transfer methods are largely eliminated by QR codes. A QR code on a document allows quick access to its record in a digital database. Thus, instead of manually searching or verifying the document, the necessary information can be accessed with a single scan, making the process highly practical.
QR Codes: Information Security and Speed
QR codes not only enable rapid data transfer but also enhance data security. Particularly in commercial transactions and documents, the information transmitted via QR codes is encrypted, reducing the risk of unauthorized access or manipulation. Providing digital traceability for physical documents offers businesses advantages in both security and auditability. For example, a QR code on an invoice can securely carry data such as invoice number, date, amount, and buyer/seller details, preventing misunderstandings. This encrypted data transfer improves the safety of the process while also allowing for faster execution of transactions.
Legal Basis for QR Code Requirement
The QR code requirement became mandatory for many types of e-documents with the regulation enforced by the Turkish Revenue Administration (GİB) on September 1, 2023. Under this mandate, the following electronic documents must include a QR code:
e-Invoice
e-Archive Invoice
e-Dispatch Note
e-Self-Employment Receipt (e-SMM)
e-Farmer Receipt
e-Slip
e-Forex and precious metal trade documents
e-Insurance Commission Expense Document
Omitting QR codes from these documents may render them legally invalid and expose the business to monetary fines.
Benefits of Using QR Codes in e-Documents
There are numerous advantages to using QR codes in electronic documents. From improving operational workflows to enhancing user experience, the following benefits stand out:
Fast and easy access: Information in the document can be accessed within seconds via QR code, significantly reducing processing time.
Data accuracy: Eliminates errors caused by manual data entry.
Adaptation to digitalization: Supports digital transformation and increases competitiveness.
Inventory and stock management: Traceability of documents makes stock tracking easier.
Customer satisfaction and interaction: Additional information offered via QR codes provides greater transparency to customers.
Security and traceability: Each document has a unique QR code, enhancing security and simplifying audits.
Cost savings: Reduces paper and labor costs.
How to Create a QR Code?
Adding a QR code to invoices or other e-documents is a fast and straightforward process in today’s digital world. This process is carried out according to the QR code standard guideline issued by the Turkish Revenue Administration (GİB). This guideline serves as a roadmap for transmitting e-documents accurately and securely in a digital environment. The QR code is an effective digital solution used to verify the accuracy and validity of documents. There are several ways to create QR codes. This can be done through specific software solutions or integrator firms. Such software is designed to generate QR codes quickly and accurately. Additionally, some integrated systems automatically add QR codes when creating invoices and other documents. The following basic information is required during the QR code creation process:
Sender and Recipient TIN/ID Number (VKN/TCKN): Identifies the tax numbers or national IDs of both the sender and the recipient.
Document Type and Scenario: Defines whether the document is an invoice, dispatch note, or another e-document type and its scenario (e.g., return, cancellation, correction).
Document Date and Number: The date the document is issued and its unique number for tracking.
Amounts, Tax Rates, and Total Value: Includes monetary details such as item prices, applicable taxes, and total amounts.
ETTN (Electronic Document Identification Number): A unique identifier used to track each e-document in the digital environment. Entering this data correctly allows the system to automatically generate the QR code and attach it to the document. The QR code not only serves as a visual element but also fulfills an essential function in ensuring the accuracy, security, and validity of the document, thereby meeting all legal requirements.
Information Required in QR Codes for Different e-Document Types
e-Invoice QR Code Information
Sender and recipient TIN/ID number
Scenario type (Basic or Commercial)
Invoice type
Invoice date and number
ETTN
Currency
Item/service amount
VAT base and amount
Total amount (including tax)
Payable amount
e-Archive Invoice QR Code Information
The e-Archive invoice is issued to individuals or non-taxpayers, unlike e-Invoices. However, the required QR code information is the same as that of the e-Invoice.
e-Dispatch Note QR Code Information
Sender and recipient TIN/ID number
Scenario type
Dispatch note type
Document date and number
ETTN
Actual shipment date and time
Carrier information (TIN and vehicle license plate)
e-SMM (Self-Employment Receipt) QR Code Information
Sender and recipient TIN/ID number
Document date and number
ETTN
Gross fee
VAT amount
VAT withholding
Income tax withholding
Net amount collected
Penalties for Non-Compliance with QR Code Requirements
Violation of the QR code requirement is subject to penalties under the Turkish Tax Procedure Law No. 213. Documents issued without QR codes, particularly for mandatory document types, may be considered invalid and incur special irregularity fines per document. This can lead to financial penalties and negatively affect the taxpayer’s credibility and reputation. Moreover, the rejection of documents may disrupt collection processes.
Conclusion
The mandatory adoption of QR code technology in e-documents is not just a legal obligation but also a significant step in digitalizing business processes. The increasing volume of documents makes manual processing more error-prone and costly. In this context, QR code implementation offers great advantages in terms of both accuracy and efficiency. Compliance with legal requirements and gaining a competitive edge through digitalization make it essential for businesses to integrate QR codes into invoices and documents. It is crucial for businesses to adapt to this process and make proper use of the technology.
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