After the successful transition to e-invoicing, e-archiving and e-bookkeeping in Turkey, the Turkish Revenue Administration recently has published a new regulation for e-Delivery Note aiming to ease tax transactions as well as increasing the transparency. It’s also expected to have a positive effect on efficiency of logistic processes.

According to the regulation published on 25.08.2017*, e-delivery note is the digital version of currently used hardcopy/paper delivery note where it should be delivered to the recipient and archived in electronic format. E-delivery note will subject to same legal rules with the current paper delivery note and obligation will cover more than 65.000 taxpayers who are currently subject to e-invoicing who are exchanging 200 million invoices per year.

It will be mandatory to use e-Delivery Note starting from 01.07.2018 for the taxpayers who are currently subject to e-invoicing. Taxpayers can also optionally start using e-delivery note starting from 01.01.2018. It’s aimed to keep the transition period smoother by early/optional implementations. The implementation time is varying depending on the method the taxpayers choose to meet the legal requirement. However, for a fully integrated solution it’s recommended to start the implementation two months prior to deadline.

Taxpayers could apply the e-Delivery note application through the Turkish Revenue Administration Portal, through special integrators authorized by administration, through integration of own data processing systems to Turkish Revenue Administration.

For companies running SAP, it’s usually the most efficient way to have an SAP add-on in order to meet the legal requirements. That helps users to have SAP as a single user interface without an external interface or use of external software. It also brings the opportunity of smooth implementation and benefits on long term maintenance.

If you have any questions please do not hesitate to contact one of the following expert:

Cenk Ulu, cenk.ulu@tr.pwc.com
Yasemin Bekgoz, yasemin.bekgoz@tr.pwc.com

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