A Different Document Instead Of E-Dispatch

A Different Document Instead of E-Dispatch

As of July, all taxpayers with a turnover of 25 million TL and above in 2018 or later years should switch to e-dispatch application.

While paper invoices can be used instead of dispatches, it is one of the questions that taxpayers have in mind whether e-invoice can replace e-dispatch.

E-Dispatch or E-Invoice

The Revenue Administration (RA) stated that among the taxpayers registered in the application, e-invoices issued at the time of delivery of the goods can replace e-dispatch. However, a number of conditions must be met:

1-The date, hour and minute of the issue should be displayed on the e-invoice.

2-“It replaces dispatch note.” must be marked

3-It must be signed by the seller or sales representative on the paper output of the e-invoice.

If the e-archive invoice meets the same conditions, it can replace e-dispatches. In order for the e-archive invoice to replace e-dispatch; The signature that needs to be on it must be a signature signed with a pen or a signed photo.

Although electronic invoices replace e-dispatch, this does not exempt taxpayers from the obligation to e-dispatch.

Obligation Scope

RA does not provide any flexibility during the transition dates to e-transformation applications. Taxpayers should make their transitions according to the dates specified in the general communiqué.

For the e-dispatch application, on 1 July 2020; All taxpayers with gross sales revenue of 25 million TL and above in 2018 or later years must complete their transition. In addition to the turnover of 25 million TL and above, taxpayers in certain sectors and taxpayers who are found to be at risk or low tax compliance level as a result of the presidential analysis should comply with the obligation.