Scope and Importance of Delivery Note Invoice

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What is a Dispatch Invoice?

As the name suggests, a dispatch invoice is a commercial document that combines both a delivery note (dispatch note) and an invoice. It is issued during the shipment of goods and serves as a legal document that certifies both the transportation of goods and the completion of a sale. With this document, there is no need to prepare a separate delivery note and invoice. This simplifies the process, ensures consistency across documents, and reduces paperwork. A dispatch invoice is typically used when the sale takes place simultaneously with the shipment of goods—meaning the goods must be invoiced at the time of delivery. Furthermore, if this document is not prepared in compliance with specific criteria under the Tax Procedure Law, it is considered invalid.

Key Differences Between a Delivery Note and an Invoice

What is a Delivery Note?

A delivery note (sevk irsaliyesi) is an official document that proves the transport of goods from one location to another. It is typically prepared at the time of actual shipment and accompanies the vehicle transporting the goods. The main purpose of a delivery note is to officially record who is sending the goods, when, in what quantity, and to where. Even if ownership has already been transferred, it allows the shipment process to be tracked until final delivery. During transport, it serves as proof to authorities that the goods are being moved legally. It is usually issued before or alongside the invoice. The note includes details such as the type and quantity of goods, sender and recipient information, and the shipping date.

What is an Invoice?

An invoice is a document issued for the sale of goods or provision of services, representing the financial aspect of the transaction. According to the Tax Procedure Law, issuing an invoice is mandatory. It formally records the commercial transaction for both the buyer and the seller. It contains information such as the price of the goods or services, VAT rates, total amount, and payment terms. It is a written proof of the agreement with the customer and is one of the fundamental documents in accounting and tax records. It can be issued after the delivery or at the same time.

Function and Importance of the Dispatch Invoice

The dispatch invoice saves time and simplifies document management in commercial transactions. It fulfills both transportation and tax obligations in a single step.

Main Functions:

• Serves as a replacement for a delivery note

• Accepted as an official invoice

• Fulfills two legal obligations in one document

• Reduces paperwork

• Increases transaction security by documenting the sale and delivery simultaneously

Requirements for Issuing a Dispatch Invoice

A dispatch invoice is a special document that replaces both the invoice and the delivery note, and is issued together with the delivery of the goods. According to the Tax Procedure Law, it must contain certain required information to be legally valid.

Information of the Issuing Entity: The identity of the issuing company must be clearly and accurately stated, including:

• Company Name (Commercial Title)

• Tax Office and Tax Number

• Registered Business Address

Recipient Information: Details of the buyer to whom the goods or services are delivered must be complete:

• Name or Company Title of the Buyer

• Tax Office and Tax Number

• Delivery Address

Document Identifiers: To ensure legal traceability, the following unique identifiers must be included:

• Invoice Series and Serial Number

• Issue Date and Time

• These elements are essential to guarantee the uniqueness of the document and to facilitate legal follow up.

Shipping Information: Detailed information related to the shipment must be included:

• Destination of the Goods

• Shipping Date

• Transport Details (vehicle plate number, driver’s full name, carrier company if applicable)

Details of Goods or Services: Products or services listed in the dispatch invoice must be clearly described:

• Type of Product or Service

• Quantity

• Unit Price

• Total Amount

• These fields provide transparency for both accounting and regulatory bodies.

Tax Information: VAT rate and the calculated VAT amount must be shown in accordance with tax regulations.

Signature: The invoice must be signed by the company representative or the authorized person who issued the document. This confirms its authenticity and accountability.

e-Invoice and e-Delivery Note

With the rise of digitalization, invoice and delivery processes have also transitioned to electronic formats. Taxpayers using the e-Invoice system must follow additional rules when issuing dispatch invoices. If the time and minute of issue are added, an e-Invoice may also serve as a delivery note. In such cases, the printed document must include the statement "Serves as a delivery note" and be signed by the seller. The goods must be shipped within the same day. An e-Delivery Note is used solely for transportation purposes; it does not include sales price information and thus cannot replace an invoice.

Conclusion

Commercial documents play a vital role in helping businesses fulfill their legal obligations and manage financial transactions efficiently. Among these, the dispatch invoice offers significant advantages by combining the functions of both a delivery note and an invoice into a single document. Its ability to speed up transaction processes, reduce paperwork, and simplify tax compliance makes it an important tool in the business world. To ensure legal validity, it must be issued in accordance with the Tax Procedure Law and contain complete and accurate information. Additionally, with the influence of digital transformation, e-Invoice and e-Delivery Note applications allow for these documents to be issued electronically, supporting businesses in their digital transition.