54. Must reports from political parties and/or candidates include information on itemized spending?

74. [...] (Annex paragraph by Article 180 of Law 6111, dated 13 February 2011) Political parties shall show proof of their spendings by means getting invoices, any other documents that serve the purpose of an invoice and d, in cases where it is not possible to obtain such documents, other documents proving that the commodity was purchased. However, in cases where the original documents cannot be produced due to force majeure conditions such as being lost, being torn or burned, approved copies of the invoices and other documents serving the purpose of an invoice can be obtained from those who had initially issued these documents.
Source: Article 74, Law on Political Parties, 1983 (amended 2018)

14.(5) Within the period beginning from finalization of candidacy to finalization of results, all expenses are recorded in the lists approved by Supreme Election Council.
Source: Article 14(5), Presidential Election Law, 2012

All income and all spending must be recorded with an invoice or receipt. However, it is only required to document spending items above certain upper limit (In 2018, the upper limit for spending without a documentation is 328,5 TRY.)
Source: Gençkaya, Ömer F (2018) "Financing political parties and electoral campaigns in Turkey"  in Sayarı, Sabri, Ayan-Musil, Pelin and Demirkol,Özhan (eds) Party Politics in Turkey A Comparative Perspective, Routledge.

There is no obligation for candidates to submit any reports on spendings except presidential candidates.