Issuing e-delivery and printed delivery notes together
The article (Article 15.5), which was quite confusing in the initial version of the guideline, is now much clearer. If an e-delivery note can’t be issued in the location where the shipment is initiated e.g. the delivery truck, it may be issued within the company. However, a printed delivery note must be issued for transportation, and the information on the e-delivery note must be written on the paper version.
If no paper e-delivery notes are available to issue, the required information must be shared with the driver or the receiver. The required information which includes the TIN/TR ID NO of the e-delivery note issuer, and e-delivery note document number enable the electronic submission of the e-delivery note.
Delivery note scenario that transformed from the long-awaited printed one
Although the printed delivery note scenario was included in the draft guideline, it wasn’t introduced in the communiqué and published guideline. The subject reappeared on 16 July when the “From Printed” scenario was added to the guideline with an update.
The “From Printed” scenario; is to perform the shipment under the reasons set out in the guideline. The printed delivery note should be issued as an electronic delivery note on the following business day meaning that taxpayers can now ship their goods with the paper e-delivery notes if they meet the conditions.
The e-delivery note should contain details of the carrier (name, surname, and TR ID number of the driver), as well as the vehicle registration number.
Detailed information
The updated guideline also covers some other essential scenarios, including:
- Use of TIN 2222222222 for exports
- Use of TR ID NO 11111111111 for the recipients who don’t wish to share their TR ID NO information
- The mandate to have the driver’s information included on the e-delivery note
- Consignment processes
- Cases where the quantity of transported goods is not fully known
- Transportations performed by more than one method
The TRA has released a draft document updating Communiqué No 509. They announced on their official Twitter account that they continue to work on the update of the Communiqué. Comments and opinions of the companies are collected through efatura@gelirler.gov.tr.
