Turkey: Which Documents Can Replace E-Delivery Notes?

Tamer Taşdelen
June 10, 2020

From 1 July 2020, all taxpayers with revenue above 25 million TL in 2018 or subsequent years must switch to the e-delivery note system.

E-invoice instead of e-delivery note

With the deadline fast approaching, one of the questions on taxpayers’ minds is whether e-invoices can be used to replace e-delivery notes as paper invoices can still replace paper delivery notes.

The Turkish Revenue Authority (TRA) has stated that e-invoices issued at the time of delivery can replace e-delivery notes between taxpayers registered for the system. There are however a few conditions which must be met:

  • The e-invoice must state the date and time of issue including the exact hour and minute
  • It must include the inscription “replaces delivery note” and,
  • The seller or the sales executive must sign the printout of the e-invoice.

E-arsiv invoice can also replace e-delivery notes as long as it meets the same conditions. However, how the invoice is signed is more flexible for this application. The signature on e-arsiv invoice can be the original signature by pen, it can be scanned or photographed beforehand to replace the e-delivery note.

The scope of the mandate

Although e-invoices can be used to replace e-delivery notes, this does not exempt taxpayers from the e-delivery note mandate.

The TRA allows no flexibility on the deadlines of transition to e-transformation applications. Taxpayers must make their transition according to the dates stated in the general communiqué.

For the e-delivery note application, all taxpayers with gross sales revenue of over 25 million TL in 2018 or the following years are obliged to complete their transition on 1 July 2020. In addition to revenue above 25 million TL since 2018, taxpayers in certain industries and those identified as high risk or having failed to meet tax compliance regulations must also comply with the mandate.

You can find detailed information about the e-delivery note application, its scope and application guideline in our previous blog post.

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Tamer Taşdelen

Tamer, 6 years of expertise in SAP, total 8 years of experience in software, has received a Bachelor’s Degree in Instructional Technologies and holds a MIS Master’s degree. Tamer has gained expertise in application development, project management, integration and system architecture. He uses his expertise in Sovos to guide its business partners and customers in technical and legal terms, to optimize business processes, to support Urge – marketing and customer compliance. Tamer also supports e-transformation in every platform as a speaker in Webinars and events.
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