Table of Contents
- How do you post an expense voucher in Mikro?
- Step by step: how do you post an employee expense in Mikro?
- Sample entry: a 120 TL parking receipt
- How do you split KKEG on vehicle expenses?
- What are the most common mistakes when posting an expense voucher?
- How does it work in Masraff?
- Frequently asked questions
- Which accounts are used for an expense voucher in Mikro?
- How do you post an expense the employee paid out of pocket in Mikro?
- Is the VAT on an expense receipt always deductible?
- How do you split the KKEG part of a vehicle expense in Mikro?
- Does Masraff work with Mikro?
An employee's parking receipt or a client dinner invoice is unfinished business for accounting until it has been posted in Mikro. Whoever posts it has to answer three questions correctly: what kind of document is it, which account does the expense go to, and who is on the other side of the entry? This article walks through how a finance team in Turkey that uses Mikro, one of the country's widely used accounting packages, posts an expense voucher step by step, with a sample entry and the most common mistakes.
Mikro's menu names and screens differ by product (Mikro Jump, Mikro Fly, Mikro X) and by version. The steps below describe the accounting logic; check the matching screen in your own Mikro product's help documentation.
How do you post an expense voucher in Mikro?
In Mikro, an expense is posted either as a purchase invoice or as an accounting voucher, depending on the document; expense, VAT and the offsetting account sit on separate lines. An invoice a supplier issues to the company and a receipt an employee paid out of pocket are not recorded the same way.
Before you start, sort the document by type:
| Document | Who paid? | Typical entry | Offsetting account |
|---|---|---|---|
| e-Fatura / e-Arşiv invoice issued to the company | The company (on credit or by transfer) | Purchase invoice | 320 Suppliers |
| Retail receipt or invoice issued to the company | The employee, out of pocket | Accounting (mahsup) voucher | 195 Job Advances or the employee's 320 account |
| Receipt or invoice paid with a corporate card | The company, by card | Accounting voucher, matched to the card statement | The account the company uses for its card liability |
| Information slip, screenshot | — | Not a valid document | Tracked in full as KKEG (non-deductible expense) |
For employee expenses, the accounting voucher is the most common route. If the employee has an advance, the expense is offset against 195 Job Advances; if not, the amount is credited to the employee's 320 account opened by the company, and the reimbursement is paid from that account.
Account numbers here follow Turkey's Uniform Chart of Accounts (Tekdüzen Hesap Planı), which Mikro users typically work with.
Step by step: how do you post an employee expense in Mikro?
After checking the document, an employee expense is posted in Mikro as a balanced accounting voucher with an expense line, a VAT line and an employee account line. The checklist below splits the job into seven steps:
- Check the document. The date, the seller's tax number, the document number and whether VAT is shown separately must be legible.
- Set the voucher date and period. The entry goes into the period in which the spending took place. For a document that arrives after the period has closed, apply your company's rule.
- Choose the expense account. Sales team expenses usually go to 760 Marketing, Sales and Distribution Expenses, head-office expenses to 770 General Administrative Expenses. Sub-accounts depend on your chart of accounts.
- Fill in the cost centre and project. If you track cost centres or projects in Mikro, do not leave this field empty; month-end reports rely on it.
- Separate the VAT. Deductible VAT is posted to 191 Deductible VAT on its own line and is not added to the expense amount.
- Post the offsetting account. The total is credited to the employee's 195 or 320 account.
- Write the description and check the balance. Put the document number and the purpose of the spending in the description. If debits equal credits, save the voucher and archive the image of the document.
Sample entry: a 120 TL parking receipt
Example: a head-office employee pays a parking receipt of 120 TL including VAT out of their own pocket. The VAT rate is 20%. The account codes and amounts below are examples; they depend on your own chart of accounts.
| Account | Description | Debit | Credit |
|---|---|---|---|
| 770 General Administrative Expenses | Parking, excluding VAT (example) | 100.00 | |
| 191 Deductible VAT | 20% VAT (example) | 20.00 | |
| 195 Job Advances or the employee's 320 account | Amount to reimburse the employee (example) | 120.00 | |
| Total | 120.00 | 120.00 |
This three-line structure stays the same for most expense vouchers: the 7xx expense account carries the net amount, 191 the VAT, and 195 or 320 the total owed to the employee. Only the expense account, the VAT rate and the cost centre change. If the parking relates to a company-owned passenger car, the KKEG split described below also applies.
In Turkey, the Uniform Chart of Accounts is based on General Communiqué No. 1 on the Accounting System, published in the Official Gazette on 26.12.1992 and applied since 01.01.1994.
How do you split KKEG on vehicle expenses?
In Turkey, 30% of expenses related to passenger cars count as KKEG (non-deductible expenses); this portion is split off in the entry and tracked in a 689 account or a memorandum account. Fuel, maintenance, parking and bridge or motorway tolls can fall under this rule.
The legal basis is the expense limitation added by Law No. 7194 to Article 68/5 of the Income Tax Law and Article 11/1-ı of the Corporate Tax Law. It has applied since 01.01.2020. Companies whose business is renting out or operating passenger cars are outside the limitation.
Example: on a fuel expense of 1,000 TL excluding VAT, 700 TL goes to the expense account and 300 TL is set aside as KKEG. How the VAT is treated, and whether the limitation applies to a given vehicle type, depends on your company's situation; confirm this entry with your financial advisor (mali müşavir).
What are the most common mistakes when posting an expense voucher?
The most common mistakes are adding VAT to the expense, posting the same document twice and booking the entry to the wrong period. When they are found at month end, they take time to correct.
- Adding VAT to the expense: posting the full 120 TL to 770 loses the deductible VAT.
- Duplicate entry: the same receipt can be entered both from the employee's claim and separately by accounting.
- Wrong period: a late document is booked into a closed period or slips into the next month.
- Empty cost centre: the expense lands in the right account, but nobody can see which unit it belongs to.
- Receipt that is not a valid document: an information slip or screenshot cannot be booked as an expense; it is tracked in full as KKEG.
How does it work in Masraff?
Masraff organises the part before the voucher reaches Mikro: the employee enters the expense, approvals are completed and account determination follows rules.
- Expense Form checks: when expenses are added to a form, Duplicate Check prevents the same expense from being claimed twice, Period Closing can block entries into a past period, and a record cannot be completed until mandatory fields are filled in.
- Detailed VAT Determination: the three-account rule above is applied to every expense: the 7xx expense account, the 191 VAT account and the employee's 195 or 320 account. KKEG scenarios, such as splitting 30% of vehicle expenses into KKEG, are also handled with these rules.
- Expense Policy Engine: limits are defined by category, time period and number of attendees; a breach triggers a warning or blocks the process.
- Advanced Approval: threshold, grade and delegation rules send the form to the right managers.
- Last Expense Acceptance Day: the last expense acceptance day set by the company is applied.
The Mikro family (Mikro X, Mikro Fly, Mikro Jump) is among the more than 20 ERP and accounting systems Masraff integrates with. As described on the Mikro Yazılım integration page, Masraff works with Mikro Yazılım accounting software and transfers expense data into accounting records. Agree with the Masraff team on how the transfer is set up for your own Mikro product and chart of accounts.
To get to know Mikro's product family, see the guide to Mikro Yazılım products; to see when a receipt counts as a valid document, read the article on expense receipts.
Frequently asked questions
Which accounts are used for an expense voucher in Mikro?
In a typical expense voucher, the expense goes to a 7xx account (usually 760 or 770), VAT to 191 Deductible VAT, and the total to the employee's 195 or 320 account. Sub-accounts depend on your chart of accounts.
How do you post an expense the employee paid out of pocket in Mikro?
An expense the employee paid with their own money is posted with an accounting voucher. If they have an advance, the amount is offset against 195 Job Advances; if not, it is credited to the employee's 320 account and the reimbursement is paid from that account.
Is the VAT on an expense receipt always deductible?
No. Under Article 30/d of Turkey's VAT Law No. 3065, VAT on non-deductible expenses (KKEG) cannot be deducted. No VAT deduction is made on receipts that are not valid documents either. Confirm special cases, such as the 30% limitation on vehicle expenses, with your financial advisor.
How do you split the KKEG part of a vehicle expense in Mikro?
Under Income Tax Law Article 68/5 and Corporate Tax Law Article 11/1-ı, 30% of passenger car expenses have counted as KKEG since 01.01.2020. This portion is split from the expense account in the entry and tracked in a 689 account or a memorandum account.
Does Masraff work with Mikro?
Yes. Mikro X, Mikro Fly and Mikro Jump are on Masraff's integration list. Details are on the Mikro Yazılım integration page.