Turkey: introducing the e-Delivery Note to combat the grey economy

December 9, 2016  |  Adoption, Asia, Compliance, Digitalisation

The commencement date for implementation of electronic delivery note planned to be brought into action by Revenue Administration within the scope of combating with grey-economy is 1st of January 2017.

It is anticipated that the final version of electronic delivery note -that is planned to be brought into action as of 1st of January 2017 without being obligatory- is to be published within the month of November and the testing system is to be made available for the access of the users in December.

Taxpayers upon completing the required preparations are be able to issue e-Delivery Note as of 1st of January. The e-Delivery Note shall be in a structure in where Revenue Administration will be in the centre and in which it circulates among the users that are registered in the application within a closed circuit likewise in e-Invoice.  Both Parties are required to be registered in the application in order to issue e-Delivery Note that is a UBL based solution.

On the e-Delivery Note created, in addition to the entire delivery note information, the details of the Republic of Turkey Identification Number of the drivers carrying the goods and the vehicle information can also be found. The control on the site can be performed on digital environment with this information.

The e-Delivery Note, generated by the seller in accordance with the rules stated on the technical guidelines is to be approved by financial seal and then sent to Revenue Administration. Upon the performance of the technical controls by Revenue Administration, the relevant delivery note shall be delivered to its recipient by Revenue Administration on digital environment.

The goods shall then be accepted or rejected through the relevant document. Thus, it is planned that disruptions in delivery operations and transactions resulting from partial acceptance, return or errors encountered in the application are to be communicated with the seller by this means.

The paper printouts, site controls and similar costs and expenses can be transferred on digital environment with e-Delivery Note and therefore substantial cut backs and savings can be ensured accordingly.

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