The article (Article 15.5), which was quite confusing in the initial version of the guideline, is now much clearer. If an e-delivery note can’t be issued in the location where the shipment is initiated e.g. the delivery truck, it may be issued within the company. However, a printed delivery note must be issued for transportation, and the information on the e-delivery note must be written on the paper version.
If no paper e-delivery notes are available to issue, the required information must be shared with the driver or the receiver. The required information which includes the TIN/TR ID NO of the e-delivery note issuer, and e-delivery note document number enable the electronic submission of the e-delivery note.