What is E-Delivery Note and what are the latest requirements in Turkey?
In order to monitor the movement of goods regularly in an electronic environment; E-Delivery Note is the application that includes the regulations regarding the electronic form of the “delivery note” document, which is currently being issued in the paper environment according to the fifth paragraph of Article 230 of the Tax Procedure Law No. 213, electronic transmission to the recipient and preservation and submission in the electronic environment.
According to the relevant announcement, the issued E-Waybill document is not a new type of document but has the same legal qualifications as the “consignment note” document on paper.
Taxpayers in Turkey can prepare and send E-Delivery Note in the current system as of 01.01.2018.
