The new e-transformation regulations set by the Turkish Revenue Administration (TRA) have been implemented one after the other. The regulation regarding e-delivery notes, which must be issued before shipping any goods takes place, also came into force on 1 July 2020. Based on the new regulation, certain businesses have started using the e-delivery note application depending on their turnover and the industry in which they operate. But taxpayers need more information about how to manage e-delivery notes issued to those who don’t have a clear recipient or whose recipients are not e-delivery note users.
What is the virtual recipient application?
It’s a legal requirement to create and issue e-delivery notes to carry certain goods within Turkey. Businesses may have occasions when the recipient isn’t registered within the e-delivery note application, it’s unclear who the recipient will be, or the quantity of goods they are buying isn’t yet known.
In these situations, the TRA offers the “Virtual Recipient” application as a solution for taxpayers. The scenarios faced by taxpayers are separated by the recipient TIN (Tax Identification Number) field on the document. In cases where it’s unknown who will receive the goods, the “Miscellaneous Customers” option in the system can easily create e-delivery notes. The title field of Miscellaneous Customers e-delivery notes should be filled as “Miscellaneous Customers” while the TIN field should be filled with the number “5555555555”.
Another challenge faced by businesses when shipping goods is if the recipient to whom the goods are being sent isn’t registered in the system. These businesses need to report goods they send abroad by issuing e-delivery notes just as in Turkey. Where the recipient isn’t registered in the system, taxpayers should use the “Turkish Revenue Administration e-Delivery Note Virtual Recipient” option as the recipient in the system offered by private integrators and post by filling in the TIN field with “3900892152”. In such scenarios, e-delivery notes cannot be forwarded to the recipient within the system. However, the editor can deliver them electronically, such as through e-mail or hard copy.
Sovos has more than a decade of experience keeping clients up to date with e-invoicing mandates all over the world.