No, it is not mandatory for e-Invoice taxpayers to switch to the e-Expense Receipt application in all cases. However, this may vary depending on certain situations. Who is Covered by the e-Expense Receipt Compulsion? The e-Expense Receipt Compulsion is only mandatory for taxpayers determined by the Revenue Administration Presidency. Apart from this, it is an optional application for other taxpayers. Mandatory Transition to the e-Expense Receipt Application Presidency Authority: The Revenue Administration Presidency may oblige taxpayers who are deemed risky or whose tax compliance level is determined to be low to switch to the e-Expense Receipt application regardless of sector, activity or turnover. Written Notification Process: The Presidency grants taxpayers at least 3 months by making a written notification. Taxpayers who receive the notification must switch to the e-Expense Receipt application within the specified period. Those Who Do Not Comply with the Application: Taxpayers who do not comply with the obligation are subject to sanctions within the framework of the provisions of the Law. Note: Taxpayers included in the e-Expense Slip application are obliged to prepare all expense slips they will prepare only in the e-Expense Slip format. Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.