e-Waybill (e-İrsaliye)

Taxpayers registered in the e-Invoice (e-Fatura) application whose turnover exceeds the threshold set in the communiqué are required to use e-Waybills. In addition, taxpayers in certain lines of business listed in the communiqué are in scope regardless of turnover; for example, taxpayers licensed by the Energy Market Regulatory Authority (EPDK) in Special Consumption Tax (ÖTV) list (I), those who manufacture, build or import goods in ÖTV list (III), mining producers, sugar manufacturers, those who manufacture, import or export iron and steel or goods made from them, Fertilizer Tracking System users and wholesalers operating under the Wholesale Market Registration System (Hal Kayıt Sistemi).

Because thresholds and scope are updated by communiqués, check the current status in GİB announcements.

Transition dates are set by the relevant Tax Procedure Law General Communiqués. Under the communiqué, taxpayers who newly meet the scope conditions must switch to the e-Waybill application within the period specified in the communiqué after the date the conditions are met. Check GİB announcements for current periods and dates.

To benefit from the advantages of e-Waybill, you must switch to the e-Invoice application.

Yes, a printed copy of the e-Waybill must be kept in the vehicle during the shipment of goods.

Taxpayers included in the e-Waybill application must issue all their dispatch waybills as e-Waybills, and waybills for goods purchased from taxpayers included in the application must also be received as e-Waybills. However, it is stated that paper dispatch waybills may be issued and received only in the cases explained in VUK General Communiqué No. 509 (the cases in which electronic documents may be issued on paper are explained in section V.7 of VUK General Communiqué No. 509). This situation must not be ongoing. The communiqué also states that, when a paper waybill needs to be issued, the taxpayer must prove this situation with documentation. In such cases, a paper dispatch waybill can be issued and the shipment process can begin. In addition, until the end of the month in which the taxpayer joins the application, e-Waybill documents may also be issued on paper.

Taxpayers registered in the e-Waybill application must issue e-Waybills to all their customers for shipments of goods from the end of the month in which they start the application. However, because the recipient is not registered in the system, the waybill is delivered not through the portal but through other electronic channels or as a printed copy. For companies or end users who are not e-Waybill users, a virtual waybill is issued and transmitted to the GİB virtual user.

Taxpayers must create electronically the waybills they issue for internal shipments between their own warehouses. The point to note here is that the sender and recipient information on the e-Waybill must be the company's own information.

During the actual shipment of goods, a printed copy of the e-Waybill must be kept in the vehicle or the e-Waybill must be available for viewing electronically. During road inspections, officials can access the information on the waybill on tablets via a QR code or barcode.

The issue date and document number of the e-Waybill. The issuer's first and last name, trade name, address, tax office and tax ID number. The recipient's first and last name, trade name, tax office and tax ID number if any, business address and, if different, the delivery address. The type and quantity of the goods carried. The date, hour and minute of the shipment. The license plate and driver (first and last name / Turkish ID number) of the vehicle carrying the goods, or the details of the cargo or logistics company carrying out the transport (Turkish ID number or tax ID number / first and last name). A QR code or barcode for querying, verifying and viewing the waybill electronically through GİB systems.

Within 7 days of the actual shipment date on the waybill, all of the goods can be accepted with an acceptance response, or part of the goods with a partial acceptance response. Rejecting all of the goods is done with a REJECT response. However, a REJECT response can be given only before the actual shipment takes place and only if the content of the goods or the recipient is incorrect. Rejection can be done only on the day the e-Waybill is issued.

If the goods and the invoice are sent to the recipient together, an e-Invoice can be issued with waybill details and used in place of an e-Waybill. To benefit from this right, an e-Invoice or e-Archive Invoice (e-Arşiv) must be issued at the moment the goods are delivered (including situations deemed to be delivery), the issue time must be shown in hours and minutes alongside the issue date on the document, the document must include the statement "Replaces the waybill" (İrsaliye yerine geçer), and the printed copy must be signed by the seller or an authorized representative.

If the company carries out the transport itself, the vehicle's license plate must be entered. However, if the recipient will carry the goods on foot, the Turkish ID number and first and last name of the person carrying the goods can be entered, and the license plate is not required. If the transport is carried out by a cargo or logistics company, the carrier's tax ID number, trade name and address must be entered.

For exports of goods carried out by taxpayers registered in the e-Waybill application, an e-Waybill must also be issued before the shipment begins.

A new e-Waybill must be issued by the party carrying the goods or having them carried.

For consignment deliveries, as with paper dispatch waybills, a note is added to the waybill stating that the goods are sent on consignment. Other than that, there is no special rule specific to e-Waybills.

In this case, the e-Waybill is issued in the name of "Miscellaneous Customers": 555555555 is entered in the tax ID / Turkish ID number field, and "Miscellaneous Customers" (muhtelif müşteriler) is entered in the name/trade name field.

No, only dispatch waybills (sevk irsaliyesi) are within the scope of the application.

Yes, logistics companies can use their own e-Waybill on behalf of their customer, provided they also fill in the details of the actual owner of the goods. This is not specific to e-Waybills; it can also be done with paper waybills.