Cancellation and Refund Policies for E-Invoice and E-Arşiv Invoice

Erdinç Aysu
July 15, 2020

Taxpayers with annual gross sales of TRY 5 million and above are obliged to use e-invoice or e-arşiv invoice from 1 July 2020. Although the e-invoice has the same qualities as a paper invoice, there are occasions where it should be treated differently such as for cancellations and refunds.

What is a refund invoice?

A refund invoice is issued by the buyer when they want to return all or some of the received goods back to the seller. 

There are two B2B e-invoice scenarios:  commercial and basic. For the e-invoices created in commercial scenarios, the receiver can respond to the e-invoice and accept or reject it in seven days. In basic e-invoice scenarios, the receiver doesn’t have the option to respond. The sender ultimately decides although usually both parties agree and select the scenario.

E-arşiv invoice is sent directly to its recipient and doesn’t fall into the basic or commercial scenarios.

In electronic invoicing, refund invoices or cancellations fall under three headings:

  • Refunds and cancellations of basic e-invoices
  • Refunds and cancellations of commercial e-invoices
  • Cancellations of e-arşiv invoices

Refunds and cancellations of basic e-invoices

Basic e-invoice is when the recipient receives the invoice from the sender through the Turkish Revenue Administration (TRA) platform. The recipient has no option to reply to reject or accept the received basic e-invoice through the application.

When the sender issues the invoice as a basic invoice, it’s marked as accepted/approved without the recipient’s approval. The recipient must issue a refund invoice if he/she wants to return the invoice.

If the recipient doesn’t want to record this process in their accounting records, he/she can reject the e-invoice via Registered Electronic Mail (REM) or notary. Another cancellation option is through the TRA portal. E-invoices can be cancelled with both parties’ approval by entering the TRA portal and using the financial seal.

Refunds and cancellations of commercial e-invoices

For e-invoices created in commercial scenarios, the recipient has an acceptance or rejection option. The sender looks for a response from the recipient through the system within seven days. If the recipient sends a rejection response within the prescribed time, a refund invoice isn’t needed. If the prescribed time passes, the reply option in the system would close and the receiver would have to issue a refund invoice.

Cancellation of e-arşiv invoices

E-arşiv invoice is an electronic invoice sent to individual customers or companies not registered in the e-invoice system. Each issued e-arşiv invoice is sent to its recipient as a hard copy or directly via electronic means like e-mail. A prescribed format daily report is sent to the TRA providing e-arşiv invoice data from the day.

The sender can cancel the e-arşiv invoice sent to its recipient and inform the receiver. Details of any cancelled e-arşiv invoices should be indicated in the daily report.

Take Action

Sovos has more than a decade of experience keeping clients up to date with e-invoicing mandates all over the world.

Sign up for Email Updates

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


Erdinç Aysu

Located in Turkey, Erdinç is the lead solution principal on everything relating to the Turkish Mandate. Erdinç supports business partners and customers in terms of technical and legal aspects and optimizes their business processes, whereas UR-GE marketing and customer compliance within Sovos. Erdinç has more than eight years of experience in software technologies and completed his Master’s degree in Computer Engineering at Işık University. Erdinç also supports e-transformation on every platform as a speaker in webinars and events.
Share This Post

North America Sales & Use Tax
June 5, 2023
Sovos Onboarding: 6 Departments Dedicated to Customer Success

If you are evaluating Sovos, we want you to understand expectations for the customer experience and what teams are there to support you. At Sovos, we have a range of teams ready to support you from the day you sign a contract. Whether it be a customer success representative to review the value you are […]

North America Sales & Use Tax
June 1, 2023
3 Things to Remember if You Get a Sales Tax Notice

Have you ever received a sales tax notice from a state department of revenue? Whether you answered yes or no, there are important things to keep top of mind to help keep your business prepared. Finding out that you have failed to comply with one or more of your sales tax obligations can be startling. […]

EMEA VAT & Fiscal Reporting
May 31, 2023
Bizkaia: What is Batuz LROE?

The Ledger of Economic Operations (Libro Registro de Operaciones Económicas), also known as LROE, is a main compliance element of the Batuz tax control system. This system is under implementation in the province of Bizkaia, located in the autonomous Basque community in Spain. Taxpayers under the Batuz mandate must comply with both TicketBAI and LROE […]

North America Unclaimed Property
May 30, 2023
How to Set Up a Successful Unclaimed Property Program

Unclaimed property compliance can be difficult and overwhelming. Clients often ask what they should be doing to ensure they are compliant with the various laws and regulations. It isn’t easy, especially if you have multiple property types such as checks, credits or customer accounts that have the potential to become unclaimed property in multiple states. […]

North America ShipCompliant
May 30, 2023
How Hold At Locations Improve Your Customers’ Wine Delivery Experience

Direct-to-consumer shipping wine lovers enjoy the convenience of having their favorite vinos shipped to their front door. But what happens when, for whatever reason, they aren’t available to accept their wine deliveries? Whether they aren’t available during the day or they don’t have someone 21 or older available to sign for their package, these challenges […]