The Taxpayers Operating in the Fuel-Sector, Obligation to Switch to E-Despatch

Today, with the digital transformation process, the technological developments have accelerated shows its effect in all areas of life. In parallel with the developments in information technologies, the Revenue Administration has also set up appropriate targets for technology. Within the scope of combating the informal economy, e-document applications have taken an important place in order to prevent unfair competition among taxpayers, to reduce the costs caused by the use of paper documents, to create standard document formats and to increase the quality of public service.e-Despatch.

e-Despatch Application

With the General Communiqué, it is compulsory to switch to e-despatch application for certain sectors and taxpayer groups. e-Despatch is an implementation which comprise of electronically generating of waybills; also delivering, preserving and presenting those electronically generated soft copies (hard copies in certain circumstances). The e-Waybill document is not a new type of document but has the same legal qualities as the “Shipment Dispatch” document in the paper medium.

Within the scope of this regulation, the production, import, delivery, etc. of the goods in the list (I) attached to the Special Consumption Tax Law. All taxpayers, who are licensed by EMRA due to their activities, refineries, distribution companies, storage companies, fuel station dealers and other license holders to switch to e-despatch application until 01.07.2020 and e-dispatch their shipments (including this date). It has to be arranged as e-despatch.


Taxpayers, who are included in the e-despatch application, may also issue these documents in paper form until the end of the month in which they are included in the application. However, for the same transaction, only one of the “e-despatch” or “shipment note” documents on the paper medium should be issued.

Taxpayers can benefit from the e-Invoice application with a different method than the method they use, and if they benefit from the private integrator method, they can benefit from a different special integrator from the special integrator they receive service under the e-Invoice application.

It is important for the taxpayers, who are obliged to be included in the e-Waybill Application, to make their relevant applications within the periods announced in the General Communiqué and to issue the dispatch documents as electronic documents instead of paper documents as of the date specified, not to apply the penal provisions in the Tax Procedure Law No. 213. We continue to offer you solutions with Melasoft Smart Documents.