Legal Validity and Significance of E-Waybill

Share:

What is an E-Invoice?

An E-Invoice is the electronic version of a traditional paper-based delivery note, created in a digital format as part of the digital transformation. It is an official document that is created, transmitted, and stored according to the standards set by the Revenue Administration (GİB) in Turkey.

E-Invoice has become one of the most important steps in digital transformation, accelerating business processes and reducing costs. As of 2022, the E-Invoice system in Turkey became mandatory for businesses with a gross sales revenue of 10 million TL or more. According to GİB data, businesses that adopted e-invoices have reduced paper waste by 80%, contributing both to the environment and operational efficiency.

Purpose of the E-Invoice

The E-Invoice is a document issued during the shipment of goods that ensures legal documentation of the transportation process. It holds the same legal validity as paper invoices and is used to track shipped goods, prevent unregistered transactions, and accelerate business processes.

Features of the E-Invoice

Electronic Regulation: It is the digital version of the paper delivery note, created and stored entirely in an electronic format.

Official Validity: When prepared in accordance with the format and standards set by GİB, it holds the same legal status as paper invoices.

Instant Transmission and Verification: E-Invoice is transmitted and verified instantly through electronic systems between the buyer and seller.

Digital Archiving: It eliminates the need for physical storage, ensuring secure digital archiving of documents.

Advantages of the E-Invoice

Reduces Paper Use: It is an environmentally friendly application that reduces paper waste and lowers costs.

Faster and Safer Transactions: Compared to manual processes, it is prepared, transmitted, and archived faster.

Legal Compliance and Easy Auditing: It ensures that digital documents can be easily presented during tax audits.

Prevents Unregistered Transactions: It helps businesses operate more transparently.

How is the E-Invoice Created?

The E-Invoice is an electronic document that allows businesses to track and manage their shipments digitally. The E-Invoice creation process is as follows:

Accessing the E-Invoice Program:

To issue an E-Invoice, the business must first log in to a GİB-approved software program or directly into the GİB portal. The software or portal provides the necessary integration for the business to issue e-invoices. Once logged in, users can start processing through the system’s interface.

Entering Sender and Receiver Information:

To issue an E-Invoice, the sender and receiver details must be correctly entered into the system. The sender is typically recorded through a tax identification number or personal ID number. Similarly, the receiver's information must also be accurately integrated into the system. The accuracy of these details is crucial for the smooth processing of subsequent steps.

Entering Product Descriptions and Shipping Information:

When creating an E-Invoice, detailed descriptions of the products being shipped, their quantities, and the shipping date must be included. At this stage, the name, quantity, unit price, product descriptions, and special conditions (such as packaging types or labels) of each item should be entered in detail. Additionally, logistics information such as the shipment date and location must be fully entered.

Approval of the Invoice:

After entering all the information, the data must be carefully checked. Once confirmed that no errors or omissions exist, the E-Invoice is electronically signed and approved. This step is important for the document to be valid and official. The signature is usually applied using an electronic signature or a special method provided by GİB.

Transmission and Storage:

After the E-Invoice is approved, it is transmitted electronically to the receiver via the GİB system. The receiver receives and acknowledges the E-Invoice digitally. After the invoice is issued, it is stored digitally for the required legal retention period. According to Turkey’s tax regulations, the E-Invoice must be stored for a specified period, during which necessary audits can be carried out.

Is the E-Invoice Mandatory?

For taxpayers who meet the criteria set by GİB, using E-Invoice is mandatory. However, companies that are not required can voluntarily opt to use the E-Invoice system.

Proper Use of the System: It is essential to ensure that all documents issued via the E-Invoice system are complete and accurate.

Timely Issuance: The E-Invoice must be issued and transmitted to the GİB system before the shipment.

Correct Format Usage: The document must comply with the formats specified by GİB.

Retention Period: E-Invoice documents must be stored digitally for 10 years.

Access During Shipment: Once issued, the E-Invoice must be accessible during shipment.

What is the E-Invoice Transition Requirement?

When examining types of E-Invoices, two main types are identified in the paper-based system: the delivery note and the transport document. The E-Invoice is the digital version of the delivery note. This document, which proves the receipt of goods and is transmitted to the recipient, can now be created and shared electronically. However, the transport document, which details the vehicle, driver, and route of the shipment, must still be physically present in the vehicle. This distinction helps businesses understand which documents should be issued digitally and which should remain physical.

Key Dates: One important date is July 1, 2023. Businesses within the scope of the mandatory E-Invoice system must transition by this date. However, companies that are not subject to the obligation can voluntarily join the E-Invoice system. This enables businesses to take advantage of digital transformation and make their processes more efficient.

Conclusion

E-Invoice is one of the most important opportunities presented by digital transformation for businesses. It eliminates the use of paper invoices, contributing to environmental sustainability, while accelerating business processes and improving efficiency. Additionally, with the legal regulations set by GİB, E-Invoice usage helps prevent unregistered transactions and ensures more efficient and secure auditing processes. Since it became mandatory in 2022, the E-Invoice system offers significant benefits not only for large businesses but also for small and medium-sized enterprises that voluntarily adopt it. This digital transformation both enhances the competitiveness of businesses and supports environmental sustainability. In the future, it is expected that more businesses will accelerate their digital transformation processes as the use of E-Invoice becomes more widespread.