Turkmenistan
TMTurkmenistan levies VAT under its Tax Code at a standard 15%; no e-invoicing system or obligation was found in the sources reviewed, and official sites could not be reached.
Guide reviewed .
Invoicing and electronic documents
Peppol
Turkmenistan has no national Peppol Authority, so OpenPeppol acts as the authority. No Peppol use for domestic invoicing was found in the sources reviewed.
Peppol BIS Billing where trading partners agree to use it · Official source: OpenPeppol · Peppol Authorities
This guide is incomplete. Turkmenistan’s Ministry of Finance and Economy and other official sites could not be reached when it was researched. No official statement on invoice form or e-invoicing has been reviewed, and the absence of an obligation here reflects only the limited sources checked.
Turkmenistan has no Peppol Authority. Before invoicing Turkmen buyers, confirm the current VAT invoice requirements with the tax authority or a local adviser.
Legal guide
B2B · electronic invoicing
No e-invoicing obligation found in the sources reviewedThe Ministry of Finance and Economy’s websites could not be reached for this guide, so no official tax guidance was checked. The secondary analysis reviewed covers VAT and the law on electronic documents but describes no invoicing or e-invoicing requirement.
Official source: GRATA International (secondary) · specifics of taxation of electronic services in TurkmenistanVAT
Standard rate 15%The Tax Code sets a standard VAT rate of 15% (Article 103), a 0% rate for listed mainly export-related transactions (Article 105) and exemptions (Article 106). A foreign company with a branch, representation or permanent establishment must register as a taxpayer (Article 24).
Official source: GRATA International (secondary) · specifics of taxation of electronic services in TurkmenistanElectronic documents
General law in forceThe Law on Electronic Documents, Electronic Document Management and Digital Services defines digital services. The analysis reviewed does not connect it to an invoicing obligation.
Official source: GRATA International (secondary) · specifics of taxation of electronic services in Turkmenistan
Timeline
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Law on Electronic Documents, Electronic Document Management and Digital Services signed
Law No. 226-VI sets the legal status of electronic documents and electronic signatures. It took effect on official publication and repealed the Law on Electronic Document of 19 December 2000. It creates no invoicing obligation.
Official source: Mejlis of Turkmenistan · Law on Electronic Documents, Electronic Document Management and Digital Services (Turkmen)
Peppol in Turkmenistan
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.