Turkey e-Waybill
Turkey operates an electronic waybill system known locally as e-İrsaliye. The e-Waybill is the electronic version of the paper delivery note and has the same legal nature under Turkish tax legislation. It is issued, transmitted, received, stored, and presented electronically in accordance with the rules of the Turkish Revenue Administration, known as Gelir İdaresi Başkanlığı (GİB).
The system enables the movement of goods to be monitored in electronic format, reduces paper-based archiving, and allows delivery documents to be accessed and verified more efficiently during transportation.
Scope and Mandatory Taxpayer Groups
The following taxpayer groups are required to use the e-Waybill application:
- Taxpayers that obtain an EPDK license, including dealership licenses, for activities related to the manufacture, import, delivery, or similar transactions of goods included in List I attached to the Special Consumption Tax Law.
- Taxpayers that manufacture, construct, import, or act as main dealers or distributors for goods included in List III attached to the Special Consumption Tax Law.
- Holders of mining operation licenses or certificates under the Mining Law, as well as taxpayers carrying out mining production activities based on agreements with such license or certificate holders.
- Taxpayers manufacturing sugar within the scope of the Sugar Law.
- Taxpayers engaged in the manufacture, import, or export of iron and steel products under GTIP 72 and articles of iron or steel under GTIP 73, excluding taxpayers taxed under the simple taxation regime.
- Registered users of the Fertilizer Tracking System established by the Ministry of Agriculture and Forestry.
- Taxpayers registered in the e-Invoice application whose gross sales revenue, or sales and gross business revenue, is:
- TRY 25 million or more for the 2018, 2019, or 2020 accounting periods; or
- TRY 10 million or more for the 2021 or subsequent accounting periods.
- Taxpayers engaged in the trade of vegetables and fruits as brokers or merchants under Law No. 5957.
- Taxpayers subject to the Construction Iron Monitoring System (İnşaat Demiri İzleme Sistemi / İDİS) whose gross sales revenue, or sales and gross business revenue, is TRY 1 million or more for the 2024 or subsequent accounting periods.
- Taxpayers or taxpayer groups specifically notified by GİB based on risk analysis or tax compliance assessments, regardless of their sector, activity, or revenue level.
Mandatory Transition Timeline
For the initial mandatory groups listed under the e-Waybill rules, the transition deadline was generally 1 July 2020. However, taxpayers trading vegetables and fruits as brokers or merchants under Law No. 5957 were required to transition earlier, by 1 January 2020.
For taxpayers that subsequently fall within the sector-based mandatory groups, including EPDK license holders, List III SCT taxpayers, mining license or certificate holders, sugar manufacturers, iron and steel manufacturers/importers/exporters, Fertilizer Tracking System users, and wholesale fruit and vegetable traders, the obligation starts from the beginning of the fourth month following the month in which the relevant condition is met.
For taxpayers subject to the revenue-based e-Invoice threshold, the e-Waybill obligation starts from the beginning of the seventh month of the following accounting period after the revenue threshold is exceeded.
For taxpayers brought into scope by a specific written notification from GİB, the Revenue Administration must provide at least three months for transition preparations. These taxpayers must register for the e-Waybill application and issue e-Waybills within the period stated in the written notification.
The 573 No.lu amendment added taxpayers subject to the Construction Iron Monitoring System with revenue of TRY 1 million or more for the 2024 or subsequent accounting periods to the e-Waybill mandatory scope. The relevant amendment entered into force on its publication date, 12 November 2024.
Use of e-Waybill
The e-Waybill must be created in electronic format according to the technical standards and formats published by GİB. It must be signed with an electronic certificate, transmitted to the recipient, and stored and presented electronically when required.
As a general rule, the e-Waybill must be issued before the actual dispatch of goods and successfully transmitted through GİB systems. If the recipient is not registered in the e-Waybill application, the e-Waybill may be delivered electronically through external electronic channels or provided as a paper printout upon the recipient’s request.
During transportation, either a paper copy of the e-Waybill must be kept in the vehicle or the e-Waybill must be available for electronic display. A wet signature or stamp on the paper copy is not required, except where the recipient is not registered in the e-Waybill system and requests a paper copy.
If an invoice has already been issued before the dispatch of goods, the invoice date and document number must also be included on the e-Waybill.
What are the main features of the SNI e-Delivery Solution?
- SAP enables an automated process through goods movements.
- It contains all mandatory fields including QR code.
- Your e-Delivery is sent to the drivers or carrier companies via SMS or e-mail.
- SNI e-Delivery solution is compatible with integration with third parties. Depending on the needs of your company, it can be integrated with your locations such as warehouses, carrier companies, or production facilities.
- It provides automatic transfer of information on e-Delivery documents by integrating with your scale-measuring devices.
- For users who do not have SAP login authorization, document creation, viewing, signing and sending features can be used via SNI e-Delivery Portal.
- It has user-based authorization objects.
- e-delivery acceptance / rejection transactions, truck loading and unloading, e-Delivery creation with Fiori screens / devices are offered easily.
- Updates are thoroughly completed by our teams that are in constant contact with TRA.
For businesses that want to run their processes in an environment independent of ERP systems, SNI designs a project to be used with complete and easy interfaces through the SNI e-Delivery portal, and the SNI e-Delivery portal helps you ensure full compliance with the regulation.
* All SNI solutions are SAP-certified.