Logo e-Delivery Note

As it is known, the procedures and principles regarding the "delivery note", which is among the widely used documents, can be issued electronically as an electronic document, can be transmitted to the recipient electronically or in paper media, and can be preserved and submitted for the first time in the Official Gazette dated 17/12/2017 and numbered 30237. It is regulated by the Tax Procedure Law General Communiqué No. 487 published in , and in paragraph (11) of the article titled "Other Matters" of the said Communiqué, it is stated that the Presidency is responsible for the preparation and transmission of electronic documents specified in this Communiqué to their recipients, the nature of the activities, the way they are carried out, etc. . It has been stated that it is authorized to grant special permission, taking into account other distinctive elements, or to make regulations by explaining these situations in the application or technical guides of the relevant electronic documents and published on the efatura.gov.tr website.

Users who are included in the e-Invoice application and make the necessary application to be included in the e-delivery note application by completing the necessary preparations for issuing and transmitting an e-delivery note in accordance with the procedures and principles explained in the General Communiqué of Tax Procedure Law No. 487, can optionally apply on 01.01. It may also be included in the e-delivery note application as of 2018.

It is the digital version of the paper delivery note issued for logistics activities. All taxpayers who meet the conditions determined by the Revenue Administration are required to use the e-delivery note. The electronic delivery note, which is extremely practical to prepare in a digital environment, contains information about the issuing company, the recipient, the date and time of shipment, and the goods transported.