What is e-Self-Employment Receipt (e-SMM)?

e-Self-Employment Receipt (e-SMM) is the electronic version of the receipt issued by self-employed professionals in Turkey, such as lawyers, doctors, accountants, and consultants. The document is created electronically, delivered to the customer in paper or digital form, stored, and reported to GİB.

How It Works

The professional creates an e-SMM by entering service amount, withholding tax, VAT, customer details, and description fields. The document is completed with a financial seal or electronic signature process and managed through the GİB portal, a private integrator, or compatible software. If collection happens later, payment status should be tracked separately in accounting records.

Business Use

e-SMM is tied to self-employment income and withholding tax rules, so it differs from a standard service invoice. Withholding rate, VAT treatment, collection date, and customer tax details need to be entered correctly. Cancellation, correction, and archiving are also part of the operating process.

e-Invoice, e-Archive, and GİB integration are part of the same Turkish e-document ecosystem. Integrations must transfer document number, series, date, and tax calculations accurately to the accounting system.