GİB-Approved Special Integrator e-SMM — Self-Employment Receipt Software
Self-employment receipt · Lawyers, doctors, accountants
A receipt with the same legal standing as the paper self-employment receipt, issued electronically by self-employed professionals.
The e-Self-Employment Receipt (e-Serbest Meslek Makbuzu, e-SMM) is an electronic document with the same legal standing as the paper self-employment receipt in Turkey.
Since 01/01/2018, self-employed professionals who wish can join the application and issue receipts electronically for collections related to their professional activities; deliver them electronically or on paper at the recipient's request; and keep them electronically and report them to GİB.
Who can issue e-SMM?
Certified public accountants, sworn financial advisors, lawyers, dentists, veterinarians, architects, doctors, engineers, consultants.
Screenwriters, painters, writers, composers, chemists, consultants, freelance teachers, health officers, artists, managers, directors, guides and other self-employed professionals.
Any self-employed professional who wishes can switch right away.
What do you gain with e-SMM?
Easy switch
If you have a financial seal or e-signature, your account is opened on ELPO and you start issuing e-SMM.
Receipts from anywhere
At the moment of collection, you issue and send the receipt from your phone or computer.
Legal storage
Receipts are kept electronically and reported to GİB; the physical archive burden ends.
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
What do I need to switch to e-SMM?
Having a Financial Seal or e-Signature is enough. If you have one, your account is opened on ELPO.
Is e-SMM mandatory?
The scope is widening through GİB communiqués; it is mandatory for a significant share of self-employed professionals. Please confirm the current situation from the legislation.
Who issues e-SMM?
Self-employed professionals issue it: professional groups such as lawyers, doctors, dentists, accountants, architects, engineers and consultants. The receipt is given in return for self-employment income collected.
How do withholding tax and VAT appear on the receipt?
The receipt shows the gross amount, income tax withholding, VAT and the net amount collected on separate lines. The calculation is the same as on the paper self-employment receipt; the only change is that the document is issued and stored electronically.
How do I deliver the receipt to the client?
It is delivered electronically (e-mail or link); a paper printout can also be given on request. The original of the document is electronic in every case.
How do I send the e-SMM to the client?
The receipt is issued electronically and, at the recipient's request, delivered electronically or with a paper printout. The original of the document is electronic; the paper printout only makes delivery easier.
Do I need separate software for self-employment receipts?
No; issuing, sending, storing and reporting receipts to GİB are done from a single interface. Self-employed professionals who issue few receipts do not need separate accounting software.
How is an incorrectly issued receipt corrected?
An electronic document is corrected by cancelling it and issuing a new one in its place; the cancellation record is also kept electronically and reported. Unlike a paper receipt, the document is not torn up and thrown away; a trace remains.
Who can issue e-SMM?
Anyone earning self-employment income: certified public accountants, sworn financial advisors, lawyers, doctors, dentists, veterinarians, architects, engineers, consultants and similar professional groups. Since 2018, self-employed professionals who wish have been able to join the application.
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-SMM today
If you have a financial seal or an e-signature, we open your account on the ELPO infrastructure.