A fake invoice or nylon invoice is an illegal document prepared to appear as a good or service that has never actually occurred. Such invoices are used in various illegal activities such as tax evasion, money laundering and other financial crimes.
Issuing and using fake invoices is a serious crime in Turkey. According to Article 359 of the Tax Procedure Law (VUK), those who issue or use fake invoices are punished with imprisonment from 3 to 8 years. In addition, a tax loss penalty may be applied if this crime is committed.
Here are some common ways to create or use fake invoices:
Issuing an invoice for a non-existent company
Imitating an invoice for a real company
Changing the information on the invoice (amount, date, etc.)
Using a blank invoice
A variety of sanctions can be imposed on people who create or use fake invoices:
Imprisonment
A fine
A penalty for tax loss
Deletion from the trade registry
A ban from being registered with the tax office
How to protect yourself from fake invoices:
Research the companies you receive invoices from and make sure they are trustworthy.
Carefully check the content of the invoice and check for any discrepancies.
Check whether the company issuing the invoice is registered with the tax office.
If possible, use an electronic invoice.
