In order to prevent the issuance of counterfeit invoices, which was considered a financial crime in the past, Ba/Bs forms have been used since 2006 as a security measure. But what exactly are Ba and Bs forms? How are these forms prepared? And what is the difference between the two?
What is a Ba Form?
A Ba form is issued to report purchased goods and services. This form is required for individuals or companies to declare invoices of 5,000 TL or more to the tax office. If a company or individual has monthly purchases of goods and services, excluding VAT, amounting to 5,000 TL or more, these invoices must be declared using the Ba form.
What is a Bs Form?
A Bs form is issued to report sold goods and services. Similar to the Ba form, this form requires an individual or company to have monthly sales invoices, excluding VAT, of 5,000 TL or more. The company or individual must declare the goods and services sold using the Bs form.
Which Companies are Required to Submit Ba/Bs Forms?
Submitting Ba/Bs forms is not mandatory for sole proprietorships; however, it is required for joint-stock and limited liability companies. Sole proprietorships above a certain size, who keep their accounts based on balance sheet principles, must submit these forms. Besides invoices for services totaling 5,000 TL or more, other documents that must be declared using Ba/Bs forms include refund invoices, invoices issued for foreign transactions, professional receipts, expense vouchers, foreign exchange difference invoices, and passenger tickets. Taxpayers who have the obligation to prepare and declare Ba/Bs forms can fulfill this requirement through the website of the Revenue Administration.
How to Prepare Ba/Bs Forms?
To prepare Ba/Bs forms, the first step is to download the “Declaration Preparation Program” from the Revenue Administration’s website (GiB). You can find detailed instructions on how to install the program here. The process for both forms is as follows:
- Once you enter the program, click on the “New” tab. Select the form you want to work with from the screen that appears.
- Complete the required fields in the form, including tax identification number, Turkish ID number, tax office, trade registry number, name, surname, title, date of the declaration, email address, and contact phone number.
- After completing the information, enter the total amount and number of invoices for the goods and services purchased or sold, excluding VAT. There is no need to include decimals; they should be omitted. For example, if the price of a purchased or sold item is 12,430.15 TL, it should be written as 12,430 TL.
New Regulation in 2023 Ba/Bs Forms
According to the new regulations, e-documents will no longer be included in Ba/Bs forms. Since all e-documents are already controlled by the Revenue Administration, there is no longer a need to include these documents in the forms. This regulation came into effect in July 2021. If there are e-documents among the documents issued between companies, they should not be indicated in the Ba/Bs forms. If the amount is below 5,000 TL, the option “I have no information to declare in the Ba or Bs notification” should be selected.