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.


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.


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. She speaks Russian, Arabic, English and Turkish.
Share This Post
Share on facebook
Share on twitter
Share on linkedin
Share on email

North America Sales & Use Tax
April 22, 2021
Why You Need Scalable Sales Tax Technology

Sales tax is a necessary evil for all businesses but you don’t want to spend more time thinking about it than you have to. Implementing the right sales tax solution can help your business continue to grow while ensuring you meet all sales tax obligations. Choosing an efficient, reliable, always-up-to-date solution will help you keep […]

North America ShipCompliant
April 22, 2021
New Florida Economic Nexus Law to Impact DtC Wine Shippers

Florida Governor Ron DeSantis signed SB 50 into law on April 19, which makes Florida the latest state to adopt economic nexus rules to impose a sales tax liability on remote sellers, including direct-to-consumer (DtC) shippers of wine.  Unlike most other states, Florida does not currently require DtC wine shippers to assume a sales tax […]

April 21, 2021
The Rise of Continuous Transaction Controls in Eastern Europe

We’ve recently seen several Eastern European countries begin their journey of implementing continuous transaction controls (CTC) as an efficient tool for combating tax fraud and reducing the VAT gap. The CTC frameworks may vary in nature, scope and implementation, but they all have one thing in common: an ambition to achieve operational efficiency for businesses […]

North America Unclaimed Property
April 21, 2021
Healthcare Industry Insights into Unclaimed Property

Historically, the healthcare industry has experienced challenges in identifying and reporting unclaimed property. This is due to several reasons including a lack of clear statutory guidance, limited understanding of the potential unclaimed property liabilities which they are truly subject, and conflicting laws (i.e., refund recoupment, prompt payment, HIPAA, etc.).  The fundamental understanding that healthcare entities […]

April 21, 2021
The Data: Wine DtC Shipments and Off-Premise Retail (March 2021 Special Report)

Fluctuation in the wine market is not showing any signs of easing as producers, retailers and consumers continue to navigate the impacts of a global pandemic. It has never been so critical to keep a pulse on marketplace data given these shifting dynamics. Nielsen is collaborating with Wines Vines Analytics and Sovos ShipCompliant to provide […]