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.
Source: SOVOS
Latest Posts in "Turkey"
- Turkey Updates VAT1 Return: New Codes, Rates, and Mandatory Software for e-Declaration System
- Digital Tax Office Announcement on VAT Returns Implementation in Turkey
- Changes in “Special Tax Base Transactions” Table of VAT1 Declaration Effective October 2025
- Important Announcement on Changes to VAT Declaration (KDV1) Effective October 2025
- New Regulation on VAT Refund for Depreciable Economic Assets (ATİK) in Turkey
