Deadline Looming for Turkey’s E-delivery Note Mandate – are you Ready?

Selin Adler Ring
May 13, 2020

Following the successful implementation of the e-invoicing mandate that has gradually expanded its scope, Turkey introduced a new mandate to track the movement of goods in a more technology-efficient way. Like many other countries, Turkey has already been able to retroactively track the movement of goods by obliging taxpayers to issue delivery notes. Having seen the benefits of the robust e-invoicing infrastructure, Turkey saw other opportunities to use its government platform. The e-delivery note mandate provides a prime opportunity to expand real-time data gathering beyond just invoice data.

Clarity from the TRA

The e-delivery note has the same legal status as the delivery note and will be mandatory for certain taxpayer groups. Even though the e-delivery note mandate is set to go live on 1 July 2020, full details have been outstanding. To provide clarity on the mandate, the Turkish Revenue Administration (TRA) recently published “Guidelines for the E-delivery note Application” (Guidelines),  which clarified many of the questions regarding the workflows of the application.

According to the Guidelines, taxpayers registered in the e-delivery note application must issue their delivery notes electronically even if the receiver isn’t registered in the application. However, if the receiver is also registered in the application, they can respond to the delivery note through the system.

E-delivery notes must be issued before the dispatch of goods occurs. However, how the issuance will be determined in the electronic system was a fair question asked by many taxpayers. According to the Guidelines, it’s now clear that the successful submission of the e-delivery note to the TRA portal must happen before dispatch of the goods begins. However, it’s not necessary to wait for the buyer’s response; after receiving a success message from the TRA, suppliers can go ahead and dispatch the goods.

Traceability

Another important point is the barcode/QR code to be included in the e-delivery note. It is mandatory to include a QR code in the e-delivery note to enable its traceability, however the content of the QR code has yet to be determined by the TRA. Therefore, this requirement will only apply once the TRA publishes the necessary content information for the QR code.

The countdown is on

As the July deadline for the roll-out of the e-delivery note mandate is fast approaching, many companies are still struggling to catch up with the remaining open questions in order to prepare. Thankfully, the documentation provided by the TRA clarifies most of the questions raised by taxpayers so far. The biggest question that remains is one which has been asked many times before: will this mandate’s go-live date be delayed? For the time being, no delay has been communicated and businesses must continue to prepare to meet the July deadline.

Take Action

To find out more about what we believe the future holds, download Trends: Continuous Global VAT Compliance and follow us on LinkedIn and Twitter to keep up-to-date with regulatory news and other updates.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.

Author

Selin Adler Ring

Selin is Regulatory Counsel at Sovos. Based in Stockholm and originally from Turkey, Selin’s background is in corporate and commercial law, and currently specializes in global e-invoicing compliance. Selin earned a Law degree in her home country and has a master’s degree in Law and Economics.
Share This Post

LATAM VAT & Fiscal Reporting
May 20, 2020
Sovos Acquires Taxweb, Extends Tax Determination Capabilities in World’s Most Challenging Compliance Landscape

Earlier this month Sovos announced its second acquisition of 2020, completing our solution for Brazil with an unparalleled offering that solves tax compliance in the place where it is most challenging to do so.  Too many companies doing business in Brazil have been burdened by managing multiple point solutions for continuous transaction controls (CTCs), tax […]

Tax Compliance Tax Information Reporting United States
June 1, 2020
The Advantage of a Cloud-First Company

With the acquisition of Eagle Technology Management (ETM) and Booke Seminars, Sovos has united the very best in statutory reporting solutions, technology and expertise. Below is an overview of our strategy following these acquisitions: Sovos’s SaaS and Security Strategy  Sovos at its core is a Software as a Service (SaaS) and cloud-first company. This means […]

ShipCompliant United States
May 28, 2020
Ask Alex: Your Bev Alc Compliance Questions Answered (May 2020)

Do you have questions about the rules, regulations, and compliance requirements of the beverage alcohol industry? This series, Ask Alex, is a perfect opportunity to get those pressing questions answered straight from one of the industry’s regulation and market experts, Alex Koral, Senior Regulation Counsel, Sovos ShipCompliant.  To take advantage of this opportunity and get […]

E-Invoicing Compliance EMEA
May 28, 2020
Turkey’s Transition Conditions for E-ledger

On October 19, 2019, the Turkish Revenue Administration (TRA) published a communique making the e-ledger application mandatory for e-invoice users, companies subject to an independent audit, and companies identified by the Presidency to have poor tax compliance.  The e-ledger application enables businesses to create the legally mandated general journals and ledgers and submit e-ledger summary […]

ShipCompliant United States
May 27, 2020
How Technology Partnerships Improve DtC Compliance

To be an expert, one has a specialty. Ours is beverage alcohol compliance. Since compliance sits at the heart of operations, being connected at every step helps our customers focus on their business instead spending countless hours on manual processes. Compliance is challenging, but we make it easier with a large and robust network of […]

EMEA IPT Tax Compliance
May 26, 2020
Why IPT Reporting is so Complex for Insurers

Accurately calculating insurance premium tax (IPT) for reporting can be complex.  And the ramifications of getting it wrong can be far reaching from impacting profit margins to unwelcome audits, fines and damage to your company’s reputation in the market and with customers. Calculation methods When I speak to customers about how they calculate insurance premium […]