E-SERBEST MESLEK MAKBUZU (E-SMM) NEDİR?
The E-Self-Employment Voucher has the same legal qualifications as the paper self-employment receipt and is the electronic form of the self-employment receipt. Electronic Self-Employment Receipt (E-SMM): Represents the self-employment receipt created in the form of an electronic document. As a practice, it refers to the application that includes the creation, storage, submission and reporting of the self-employment receipt in electronic form in accordance with the standards determined by the Presidency. The E-Self-Employment Receipt is reported by the Revenue Administration until 24:00 on the next day.