What is the BA / BS form and how is it arranged?

Ba/Bs form is an important notification document submitted to the tax administration. These forms are mandatory for taxpayers who keep balance sheet books and record purchases of 
goods and services over a certain amount. With the Ba/Bs form, purchases of goods or services worth 5,000 TL and above are reported through the "Notification Form for Purchases of 
Goods and Services (Form Ba)", and sales are reported through the "Notification Form for Sales of Goods and Services (Form Bs)". The forms transparently show the goods and services 
movements of businesses and play an important role in tax auditing. No tax calculation is made on the Ba/Bs form. Therefore, no additional payment is required after the declaration of 
the form. Ba/Bs forms are important for monitoring and auditing the financial transactions of businesses by tax authorities. Filling out the Ba/Bs form correctly and on time is mandatory 
for taxpayers to fulfill their legal obligations.

What is the BA/BS form?

“What is Ba/Bs”? The question is important for those who manage financial transactions. This term refers to two separate forms used in tax declaration processes in Turkey: Ba (will receive 
notification) and Bs (will sell notification) form. "What is the Ba/Bs form?" If we look at it, the forms; It is used to report companies' purchases and sales of goods and services. While the Ba 
form contains information about the purchases of goods and services made by companies, the Bs form contains information about the sales of goods and services. “What is Ba/Bs 
reconciliation?” The question refers to the process of mutual control and verification of goods and services exchanges between companies. Reconciliation made through Ba/Bs forms allows 
companies to verify both the accuracy of their own records and the consistency of the records of other companies with which they conduct transactions. The obligation to submit Ba/Bs 
form is subject to certain conditions. Joint stock and limited companies must submit these forms regularly every month. For sole proprietorship companies, this obligation varies depending 
on the size of the company and its accounting system. Private companies over a certain size that keep books on a balance sheet basis are also required to submit this form.

Documents declared with Ba/Bs forms include goods and services invoices of 5,000 TL and above, invoices issued abroad, return invoices, exchange difference invoices, self-employment 
receipts, expense slips and passenger tickets. These forms are designed to increase the transparency of companies' financial transactions and facilitate tax audits. In addition, there is also 
the obligation to submit ba/bs forms electronically. Taxpayers who keep books on a balance sheet basis and have to submit their declarations electronically in accordance with a certain 
general communiqué are also required to submit their Ba and Bs notification forms electronically. Notifications made electronically are not accepted together with notifications made on 
paper and must be approved on the system. The approval process must be completed before 24:00 on the last day of the period in which notifications must be given, so that companies 
fulfill their legal obligations.

BA/BS form submission period

Ba/Bs issuance period represents an important process that taxpayers must follow. Taxpayers who issue Ba/Bs forms are obliged to submit these forms by approving them through the 
system by the last day of each month. The forms are issued monthly and must be approved electronically from the first day of the following month until 24:00 on the last day of the 
following month. Notifications not made on time may be subject to criminal sanctions. If the ba/bs form is found to be incorrect or incomplete after it is submitted, then the ba/bs correction 
period comes into play. Submitted forms can be rearranged and sent if errors or omissions are noticed. In case of an error in any of the Ba/Bs notification forms, it is sufficient to correct 
only the form in which the error was made.

Corrections made within the time of submission of notifications do not require penalties. However, for corrections made after the notification period has passed, penal action may be applied 
in accordance with Article 355 of the Tax Procedure Law. In this case, a separate penalty is applied for each corrected form. Within the Ba/Bs correction period, if the notification forms 
submitted for correction purposes are submitted within 10 days from the end of the specified periods, no special irregularity penalty will be applied. If correction notifications are made 
within 15 days following the end of the specified periods, a penalty of 1/5 of the special irregularity penalty that would normally be applied will be imposed. For this reason, taxpayers 
should pay attention to the filing period and correction processes. This process is of great importance for taxpayers to fulfill their tax obligations correctly and on time. Accurate and timely 
notifications ensure that tax obligations are fulfilled and help avoid possible criminal sanctions.

BA/BS form editing steps

Ba/Bs stands for the name of two separate forms used in reporting financial transactions: Ba, notification of purchases of goods and services; Bs means notification regarding the sales of 
goods and services. The issuance and issuance of these forms takes place within the framework of certain conditions and rules, and the instructions detailing the process are included in the 
ba/bs notification. In order to make a Ba/Bs declaration, it is first necessary to download the Declaration Regulation Program (BDP) from the official website of the Revenue Administration, 
https://www.gib.gov.tr/. This program is designed to prepare and send notification forms electronically. The purchase and sale prices used in the notifications must be filled in Turkish Lira (₺) 
without any cents. For example, a transaction worth $14,465.29 would be reported as $14,465. In case of multiple documents, penny omission is made on the total amount.

While invoices consisting of more than one page are considered a single invoice, purchases or sales made from more than one branch of a person or institution should be shown on a single 
line. Taxpayers who are under the obligation to submit Ba/Bs have to fill out these forms even in cases where they are below the specified limit or have no purchases/sales. Ba/bs notification 
in import and export transactions is made within the framework of different rules. For imports, the customs declaration entry date is taken as basis, and for exports, the actual export date 
is taken as basis. For transactions made in free zones, the date and amount of the free zone transaction form are taken into account. In the notification forms, the tax identification number 
of the buyer or seller should be coded as "1111111111" for import transactions and "2222222222" for export transactions. There are important points to consider when editing and 
submitting forms. For example, the taxpayer's information and, if available, the sworn financial advisor's information should be written in the section that prepares the form. If they are 
independent accountants or financial advisors, they must fill in the relevant sections with their own information, and if there is a certified public accountant, they must also complete 
this section.