GİB-Approved Special Integrator e-MM — Producer Receipt Software
Producer receipt · Agriculture and livestock
The electronic equivalent of the producer receipt (müstahsil makbuzu) issued when buying goods from farmers/producers who do not keep books.
The e-Producer Receipt (e-Müstahsil Makbuzu, e-MM) is an electronic document with the same legal standing as the paper producer receipt in Turkey. It is issued when agricultural products are bought from farmers and producers who are not obliged to keep books.
For taxpayers in the agriculture and livestock sector who buy goods from producers, it moves the processes of issuing, sending, storing and reporting receipts to GİB into the electronic medium.
Who issues e-MM?
Taxpayers who buy agricultural products (farming, livestock) from people other than book-keeping farmers/producers.
Businesses that buy directly from producers, such as wholesale market commission agents, food manufacturers and integrated dairy/meat plants.
Taxpayers whom GİB has brought within scope by communiqué and who are obliged to issue producer receipts.
What do you gain with e-MM?
Field-ready
At the moment of purchase, in the field, you issue the producer receipt from a mobile device and send it to the producer.
Automatic reporting
Issued receipts are kept electronically and reported to GİB automatically.
No more paper burden
Printing physical receipts, archiving and the risk of loss disappear.
3 methods — we take on the 3rd
First you obtain a financial seal (legal entities) or an e-signature (natural persons). Then you choose a method:
Direct Integration
You integrate your own IT system with GİB and maintain an uninterrupted 24/7 connection. It gives full control but requires a high initial cost, technical responsibility and the GİB certification process.
GİB Portal
The application GİB offers free of charge at efatura.gov.tr. Suitable for low-volume users; it requires manual data entry and has no ERP integration.
Special Integrator (ELPO)
Authorised by GİB, ELPO creates, signs and transmits documents on your behalf and stores them for the legal period. ERP integration is ready; a 24/7 call line is available.
Frequently Asked Questions
Are e-MM and e-SMM the same thing?
No. e-MM is the producer receipt (purchase from a producer); e-SMM is the collection receipt of self-employed professionals.
How do you switch to e-MM?
With a financial seal or e-signature you join the ELPO infrastructure and start issuing receipts electronically.
Who issues the producer receipt?
Book-keeping traders and farmers issue it for products they buy from farmers who do not keep books. The buying party issues the document; the farmer selling the product does not.
How is withholding tax shown on the producer receipt?
The income tax withheld on the payment to the producer is shown on the receipt as a separate line; the gross amount, the deduction and the net amount paid to the producer appear on the document.
When is a producer receipt issued?
It is issued by the purchasing taxpayer when agricultural products are bought from farmers and producers who are not obliged to keep books. Because the seller cannot issue an invoice, the buyer issues the document; e-MM is its electronic form.
Which businesses use e-MM?
Businesses that buy directly from producers: wholesale market commission agents, food manufacturers, integrated dairy and meat plants, and companies buying in agriculture and livestock.
How does the receipt reach the producer?
The receipt is issued electronically; it can be given to the producer electronically or as a paper printout. Storage and reporting to GİB are done electronically.
Can a company that does not use e-Invoice switch to e-MM?
Scope and application conditions are set by GİB communiqués, and e-Belge applications are often linked to each other. We look at your tax status and clarify together which documents need to be opened.
Credit packages — pay for what you send
On the e-Belge side you pay with credits: you buy a package and it goes down as you send. Credits are valid for two years and storage is included in the price. No monthly fixed fee, no setup fee and no payment for capacity you do not use.
From: 1.000 ₺ Incl. VAT Excl. VAT 833,33 ₺
| Package | Price (Incl. VAT) | Per document | Per document (Excl. VAT) |
|---|---|---|---|
| 100 kontör | 1.000 ₺ Excl. VAT 833,33 ₺ | 10.00 TRY | 8.33 TRY |
| 1.000 kontör | 4.000 ₺ Excl. VAT 3.333,33 ₺ | 4.00 TRY | 3.33 TRY |
| 10.000 kontör | 25.200 ₺ Excl. VAT 21.000 ₺ | 2.52 TRY | 2.10 TRY |
| 50.000 kontör | 70.200 ₺ Excl. VAT 58.500 ₺ | 1.40 TRY | 1.17 TRY |
All packages and current prices are on the purchase page. Prices may change; the amount shown at checkout applies.
ELPO works like your own software house
You do what you know best — sales, technical work, production, whatever your field is. We do what we know best: software. You market ELPO products under your own brand; ELPO handles development, updates and regulatory compliance in the background, just like your own team. Launch your own software brand without writing code or building a team — let's win together.
Your brand, your domain
ELPO products as if it were your own product — your logo, your colors, your domain. Your customer sees you, not the ELPO behind it.
You run your own business
Sales, technical support, production — stay in your field. We handle the software, the thing we know best; everyone on their strong side.
ELPO owns the development
ELPO builds the product, updates it and keeps it compliant with regulations — just like your own back-office software team.
Source-code sharing when needed
If needed, we also share source code depending on the agreement. The product truly becomes yours; your future isn't tied to a single vendor.
Switch to e-MM today
If you have a financial seal or an e-signature, we open your account on the ELPO infrastructure.