e-Invoice I e-Archive I e-Ledger SNI SAF-T (Add-On) Standard Audit File for Tax According to OECD standards August 2016 e-Invoice I e-Archive I e-Ledger

About SNI SNI is a Computer Technology Corporation focused on e-invoice, e-ledger , SAF-T , e-archive and other interfaces & technologies. Founded in 2004 Leading e-solution provider 300+ clients, %70 multinational from 12 countries. 50 employees 2nd-fastest growing IT company (BT news, M2S) SAP SE Application Development Partner. Providing end-to-end solution from development to implementation & support. Registered by Revenue Administrations for; E-Archive private integrator E-Invoice private integrator ERP free E-ledger E-Ledger for SAP We service through offices located in Poland , Turkey and the Netherlands. 2 / 35 SNI

SNI e-Invoice / e-Ledger / e-Archive References 3 / 35 SNI

Agenda Briefly SAF-T SAF-T Structure SNI Solution 5 / 35 SNI

Briefly SAF-T To improve and extend the Tax/Treasury Audit processes Main Object; To improve and extend the Tax/Treasury Audit processes Why? Decreasing Cost and Time of Audits Ability to conduct audit of few takes at once Increased effectiveness How? Two Models Worldwide – on demand & periodic data handling «.xml» Form File Format TaxPayers → Ministry of Finance Gateway Bıg Volumes of data → Tax Authorities ( on DVD,Drive, etc..) 5 / 35 SNI

Briefly SAF-T Who? From 01.07.2016; number of employees more than and equal to 250 or Total Revenue is more than 50 mil. Euro From 01.07.2018; number of employees more than and equal to 9 or Total Revenue is more than 2 mil. Euro What? «Tax Books» : Accounting books, revenue and expense Ledger, records and registers for tax purposes. 5 / 35 SNI

Agenda Briefly SAF-T SAF-T Structure SNI solution 5 / 35 SNI

SAF-T Structure Contains 7 Structure; (JPK-KR) Accounting Books (on request) (JPK-WB) Bank Statements (on request) (JPK-MAG) Warehouses (on request ) (JPK-VAT) VAT evidence (monthly submission) (JPK-FA) VAT invoices (on request) (JPK-PKPIR) Tax revenue and expense ledger (on request) (JPK-EWP) Record of revenue (on request ) 9 / 35 SNI

SAF-T Structure JPK-KR Accounting Books Structure; Includes data of main trial balance and General Ledger Journal. On single transaction level data should be placed in file. Data has to be balanced with accounts of trial balance. JPK-WB Bank Statement Structure; Includes bank statements balances along with detailed records from taxpayer’s accounts. JPK-MAG Warehouse Structure; Contains receipt,release and internal movement transactions informations Requires unit price of goods / material Number of invoice 9 / 35 SNI

SAF-T Structure JPK-VAT VAT Evidence Structure; Contains information concerning transactions included in records kept for the VAT purposes. Not only the data that found in VAT registers. JPK-FA VAT Invoices Structure; Used to reporting information concerning sale invoices for a given period. 9 / 35 SNI

SNI SAF-T Solution/Features Agenda Briefly SAF-T SAF-T Structure SNI SAF-T Solution/Features 5 / 35 SNI

SNI SAF-T Solution SNI SAF-T solution, runs over SAP ECC, compatible with OECD standards, covers the steps of creation of structures in XML format. 20 / 29

SNI SAF-T specifications Globally registered «/SNI/» namespace for all objects, It has no affect on SAP standards and is not be affected by SAP upgrades. ABAP as programing language, English as product language. Installation done simply by external transport file All developments under a package XML data stored in /SNI/ tables Compatibility – working with XI/PI or e-Invoice Integrators Standard SAP authorization used. User Friendly Screens Own Customizing tables Own transaction Codes and Menus 2 / 35 SNI

SNI SAF-T Solution All transactions regarding SAF-T are executed via SAP Menus, activated along with SNI SAF-T solution. Custom authorization objects according to SAP standards enable authorization management for all processes. SNI SAF-T has its own namespace registered globally (/SNI/). So it has no affect on SAP standards and is not be affected by SAP upgrades. 20 / 29

SNI SAF-T Solution (E-Ledger Solution) It is a program to run SAF-T Structures. Once the program run, system automatically create the XML files for SAF-T Structures. Program working according to Company Code, Fiscal Year and Posting Date. 20 / 29

SNI SAF-T Solution (E-Ledger Solution) Display the Ledger & Structure Files XML files of SAF-T Structures can display, analyse, download from the SAF-T Cockpit. 20 / 29

SNI SAF-T Solution (E-Ledger Solution) «SNI» Customizing Tables Company Information Customizing table FI document types Customizing table 20 / 29

We offer a TURN KEY solution including; Implementation (4-6 weeks) SNI SAF-T Implementation We offer a TURN KEY solution including; Implementation (4-6 weeks) Training Support & Maintenance (one year free & yearly renewable) 5 / 35 SNI

Other Solutions incl. External Portal Why SNI SAF-T? SNI SAF-T Solution Other Solutions incl. External Portal (C,.net etc.) Platform (OS) All ✓ Varies according to programming language ✗ User interface 100% SAP ECC ✓ 10 % SAP 90 % External Portal ✗ Software Language 100% ABAP ✓ 10 % ABAP 90 % External Language✗ Open Code 100% OPEN ✓ 10 % Open 90 % Not open✗ Dependence on Supplier No dependence ✓ Changes depends on Suppliers ✗ Additional Hardware Not Required✓ Required✗ Additional License Fee Depends on Suppliers ✗ Digital Signatory Software Available✓ N/A ✗ Allowance on other integrations Allows all Integrations✓ Must contact Supplier ✗ Expertise of Consulting ABAP Expertise only✓ SAP Consultant + Obligatory to apply to External system company. No changes on codes allowed ✗ 20 / 35 SNI

Support & Maintenance - Online helpdesk SNI provides 12 months of free maintenance service and yearly maintenance agreements (optional) for consecutive years. Maintenance Services include version upgrades according to new regulations from Government and bug-fixing. Online Helpdesk Dedicated Project Manager ( SPOC -Single Point Of Contact) 2 hours response time for first priority issues. Mail tracking Ticket Reporting 21 / 35 SNI

SNI For More Ul.Spokojna 5 01-044 Warsaw Poland contact@sni.net.tr http://www.sni.net.tr © SNI 2016 35 / 35 SNI