Turkey Medicines and Medical Devices Invoice
Guide Update 2025

Update to the Technical Guide on Invoices for the Delivery of Medicines and Medical Devices

With the announcement of the Revenue Administration dated 30.06.2025, the Technical Guide on Invoices for the Delivery of Medicines and Medical Devices has been updated. In addition, an official announcement regarding this guide has been published.

According to the announcement published on 30.06.2025 at ebelge.gib.gov.tr, the Technical Guide on Invoices for the Delivery of Medicines and Medical Devices has been updated. Furthermore, the deadline for implementing the new updates specified in the Guide, as well as the previously announced improvements, has been extended until 01.10.2025.

Within this scope, taxpayers included in the e-Invoice application and engaged in the trade of medicines and medical devices are required to implement the developments specified in the Guide by 01.10.2025 (for pharmacies and optician institutions, the deadline is 01.10.2026).

Key Updates in the Guide

• In the section titled “2. Invoice Scenario”, an explanation has been added to allow the inclusion of products or services not subject to the tracking system on the same invoice. According to the update, taxpayers may show products or services other than those reported through the Pharmaceutical Track and Trace System (İTS) and the Product Tracking System (ÜTS) on the same invoice.
• In the section “2.1.2. InvoiceLine”, the option “DIGER” (OTHER) has been added for the “schemeID” field.
  • When adding products or services to the same invoice that are not reported through the İTS or ÜTS, the “schemeID” field under AdditionalItemIdentification/ID must be filled with “DIGER,” and the “ID” field must be filled with 1111111111.
  • An example has been included in the Guide for cases where the invoice covers both the sale of medicines or medical devices and the sale of other goods or services.

<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)21

1112</cbc:ID>

</cac:AdditionalItemIdentification>

</cac:Item>

<cac:Price>

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

</cac:Price>

</cac:InvoiceLine>

<cac:InvoiceLine>

<cbc:ID>2</cbc:ID>

<cbc:InvoicedQuantity unitCode=”C62″>1</cbc:InvoicedQuantity>

<cbc:LineExtensionAmount

currencyID=”TRY”>10.00</cbc:LineExtensionAmount>

<cac:TaxTotal>

<cbc:TaxAmount currencyID=”TRY”>1.00</cbc:TaxAmount>

<cac:TaxSubtotal>

<cbc:TaxableAmount currencyID=”TRY”>10.00</cbc:TaxableAmount>

<cbc:TaxAmount currencyID=”TRY”>1.00</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>KARGO BEDELİ</cbc:Name>

<cac:AdditionalItemIdentification>

<cbc:ID schemeID=”DIGER”>1111111111</cbc:ID>

</cac:AdditionalItemIdentification>

</cac:Item>

<cac:Price>

<cbc:PriceAmount currencyID=”TRY”>10.00</cbc:PriceAmount>

</cac:Price>

</cac:InvoiceLine>

 —————

Gelir İdaresi Başkanlığının 30.06.2025 tarihli duyurusu ile birlikte İlaç ve Tıbbi Cihaz Teslimlerine İlişkin Fatura Teknik Kılavuzu güncellenmiştir. Ayrıca, söz konusu kılavuza ilişkin duyuru yayımlanmıştır.

30.06.2025 tarihli ebelge.gib.gov.tr’de yapılan duyuru ile, “İlaç ve Tıbbi Cihaz Teslimlerine İlişkin Fatura Teknik Kılavuzu” güncellenmiş olup gerek Kılavuzda belirtilen yeni güncellemelerin yapılması için gerekse de daha önce belirtilen geliştirmelerin yapılabilmesi için açıklanan sürenin 1.10.2025 tarihine kadar uzatılması uygun görülmüştür.

Bu kapsamda, e-Fatura uygulamasına dâhil olan ve ilaç ve tıbbi cihaz ticareti gerçekleştiren mükellefler için 1.10.2025 (eczaneler ve optisyenlik müesseseleri için 1.10.2026) tarihine kadar “İlaç ve Tıbbi Cihaz Teslimlerine İlişkin Fatura Teknik Kılavuzu”nda belirtilen geliştirmelerin yapılması gerekmektedir.

Kılavuzdaki geliştirmeler kapsamında,

Söz konusu kılavuzun “2. Fatura Senaryosu” başlıklı bölümüne takip sistemi kapsamında olmayan ürün ya da hizmetlerin de aynı faturada gösterilmesine yönelik açıklama eklenmiştir. Eklenen açıklamada mükellefler, İlaç Takip Sistemi (İTS) ve Ürün Takip Sistemi (ÜTS) üzerinden bildirimi yapılan ürünler dışında ürün ya da hizmetleri de aynı faturada gösterebileceklerdir.

Aynı teknik kılavuzun “2.1.2. InvoiceLine” başlıklı bölümde “schemeID” için “DIGER” seçeneği eklenmiştir. İlaç Takip Sistemi (İTS) ve Ürün Takip Sistemi (ÜTS) üzerinden bildirimi yapılan ürünler dışında ürün ya da hizmelerin aynı faturaya eklenmesi durumunda;

AdditionalItemIdentification/ID altındaki “schemeID” alanına “DIGER” yazılarak “ID” alanına 1111111111 yazılması gerekmektedir. Kılavuza ilaç veya tıbbi cihaz satışının yanında diğer mal ve hizmet satışı olması durumunda aşağıdaki örnek eklenmiştir.

<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)21

1112</cbc:ID>

</cac:AdditionalItemIdentification>

</cac:Item>

<cac:Price>

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

</cac:Price>

</cac:InvoiceLine>

<cac:InvoiceLine>

<cbc:ID>2</cbc:ID>

<cbc:InvoicedQuantity unitCode=”C62″>1</cbc:InvoicedQuantity>

<cbc:LineExtensionAmount

currencyID=”TRY”>10.00</cbc:LineExtensionAmount>

<cac:TaxTotal>

<cbc:TaxAmount currencyID=”TRY”>1.00</cbc:TaxAmount>

<cac:TaxSubtotal>

<cbc:TaxableAmount currencyID=”TRY”>10.00</cbc:TaxableAmount>

<cbc:TaxAmount currencyID=”TRY”>1.00</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>KARGO BEDELİ</cbc:Name>

<cac:AdditionalItemIdentification>

<cbc:ID schemeID=”DIGER”>1111111111</cbc:ID>

</cac:AdditionalItemIdentification>

</cac:Item>

<cac:Price>

<cbc:PriceAmount currencyID=”TRY”>10.00</cbc:PriceAmount>

</cac:Price>

</cac:InvoiceLine>