What is E-waybill?
E-waybill is not legally a new document type. Paper delivery notes have the same legal nature. It is an application that covers the regulations regarding the arrangement, delivery, and presentation of the delivery note which is arranged in the paper environment in the electronic environment.
Taxpayers who will be forced to e-dispatch and their transition periods;
Tax Procedure Law No. 509 is explained in the general communiqué as articles. With the general communiqué, the obligation to switch to the e-dispatch application was introduced to a certain sector and taxpayer groups. Taxpayers with a gross sales revenue of 25 million TL or higher in 2018 or subsequent accounting periods registered in the e-invoice application. Taxpayers who have obtained a license (including a dealership license) from EMRA due to the activities of production, import and delivery of the goods in the list (I) attached to the Special Consumption Tax Law,
• Taxpayers, who manufacture, construct, import and market the goods (soda drinks and alcoholic beverages, tobacco and tobacco products) in the list numbered (III) attached to the Special Consumption Tax Law,
• Real and legal person taxpayers engaged in mine production activities following the promise made with the license/certificate holders and operating license/certificate holders issued within the scope of the Mining Law No. 3213,
• Taxpayers who are registered to the E-Invoice application, who are engaged in the production, import or export of iron and steel (GTİP 72) and iron steel articles (GTIP 73),
• Users registered to the Fertilizer Tracking System, which was created by the Ministry of Agriculture and Forestry to record fertilizer production and consumption,
• Sugar (sugar), which is defined in the subparagraph (e) of Article 2 of the sugar law numbered 4634 dated 04.04.2001 (White sugar (standard, refined cube and crystal sugar), which is classified as semi-white sugar, refined sugar, raw sugar and brown sugar, The taxpayers who produced the crystallized sucrose and starch-derived isoglucose, liquid or dried glucose syrup, sucrose or invert sugar, or a mixture of both made of water, sugar solution and invert sugar syrup and insulin syrup) until 01.07.2020,
• Under the provisions of the Law No. 5957 of 11/3/2010 on the Regulation of the Trade of Vegetables and Fruits and Other Goods with Sufficient Supply and Demand Depth, taxpayers engaged in the trade of vegetables and fruits until 01/01/2020 and completed their preparations. It is obligatory to switch to the waybill application and arrange all the shipments they will issue as of this date, regardless of whether the recipient is registered to the system or not, and to receive all the waybills as e-waybill from the registered users.
For those who want to be voluntarily involved in e-dispatch;
· To be included in the e-invoice application,
· Completed the necessary preparations for organizing and transmitting e-Waybill, under the procedures and principles explained in the Tax Communiqué Law No. 509.
· "V.1." Of the General Communiqué on Tax Procedure Law No. 509 make the necessary application to be included in the e-Waybill application following the application methods and application principles stated in section no.
Situations, where Users Registered to the System, Can Arrange Paper Waybill;
Taxpayers who will be included in the application for the first time can arrange a printed receipt instead of e-waybill until the last day of the month they are included in the application. After the transition period, except for the exceptional and special cases determined by the revenue administration, they cannot arrange the printed shipment and receive the printed shipment from the registered users.
Document layout and use of dates in e-dispatch
E-waybill is the electronic document of the delivery note that is issued on paper. Except in exceptional circumstances, the e-Waybill must be issued and successfully sent to the presidential system before the actual shipment of the good. The date/time to be considered in this regard is not the e-Waybill document date, but the actual dispatch date specified on the e-Waybill.
It is obligatory to include the date and time of dispatch on the e-Waybill document, as well as the actual dispatch date and time. The actual dispatch date/time may be the same as the time of issue, or a later date/time. However, the actual dispatch time cannot be a date/time before the issuance time, except in exceptional circumstances described in this manual.
Issues to be considered in e-waybills to be arranged for taxpayers who are not included in the e-waybill application;
In cases where the recipient is not known during the shipment of the goods, e-Waybill will be organized in the name of miscellaneous customers, as in the printed shipment, and 5555555555 will be written in the VKN / TCKN field, and "Miscellaneous customers" will be written in the Name-Surname / Title section. Waybill will be arranged.
Besides, although the buyer of the goods is known, in case the buyer is not registered in the e-Waybill application, an e-Waybill will be issued electronically instead of a printed paper shipment note. The e-Waybill in question will be arranged directly according to the information of the recipient. In these cases, e-Dispatches will be sent to the “Revenue Administration e-Dispatch Virtual Receiver” with “3900892152” VKN within the system offered or the system offered by the private integrator. If the said recipient is not registered in the e-Waybill system, the e-Waybills will not be delivered to the recipient within the system and will be delivered by the organizer through other electronic media (mail) or by printing out paper.
Information to be included in the e-dispatch
Issue date and document number of the e-Waybill.
· Name/surname, trade name, address, tax office, and tax identification number of the e-Waybill organizer.
· The customer's name/surname, trade name, tax office, and tax identification number, if any, business address, and delivery address if different.
· The type and quantity of the goods transported.
· Actual dispatch date and actual dispatch time in hours and minutes.
· License plate and driver (Name-Surname / TCKN) information of the vehicle carrying the goods or the information of the cargo logistics company (TCKN-VKN / Name-Surname)
· Data matrix or barcode whose information content is determined by the Presidency in order to enable it to be questioned, verified, and displayed electronically from the Presidential systems (as of the date to be specified in the announcement made by the Presidency via ebelge.gib.gov.tr).
In addition to the mandatory information on e-Waybill, taxpayers can also include different information in line with their needs.
Cancellation of e-dispatch
There is no cancellation of the e-Waybill document. However, before the actual shipment of the goods, in the event that the content of the goods or the buyer is found to be defective, a “dispatch” response and “rejection” may be given to the entire e-Waybill content.
Rejection and Acceptance Process in e-waybill application
• The buyer who receives the goods subject to the e-Waybill in full can return the “accept” waybill response via the e-Waybill system or there is no obligation to return a response. It is accepted that the goods subject to e-Waybills, which have not received any response systematically within 7 days, have been received by the buyers in full and an invoice will be issued by the sellers for all of these goods.
• Within 7 days from the actual dispatch date written on the e-Waybill, the e-Waybill content can be accepted with the acceptance response, or some of the goods may be rejected with a partial acceptance response.
• If the buyer receives the goods subject to e-Waybill "incompletely", a response may be returned to the seller, by the "partial acceptance" waybill response, via the e-Waybill system. However, with regard to unaccepted goods, a new delivery note (e-Waybill by those registered in the application) must be issued by the shipper or the shipper, in case the goods are shipped to the seller or to a different buyer.
• The entire document can be rejected with the e-Waybill "rejection" response. However, this is only possible before the actual shipment and if the content of the goods or the buyer is faulty. Rejection made outside of this situation and deadlines is null and void.
It is compulsory to issue the e-Waybill document before the actual delivery time of the goods and forward it to the Presidential Systems, however, if the application is used through the information systems of private integrators, it is sufficient to initiate the actual shipment to the information systems of the private integrator institutions to be sent to the Presidential systems. Private integrator organizations are obliged to sign and transmit the e-Waybill documents sent to them to the Presidency information systems within a maximum of 15 minutes from the time of transmission.
Arrangement of e-Waybill in Chain Delivery Status
Within the scope of the e-Waybill application, e-Waybill can be arranged in chain deliveries. In the e-Waybills to be organized within the scope of the application, it is possible to show the parties acting on behalf of the buyer and seller on the document.
For example; The wholesaler "Y" who purchases goods from the "X" manufacturer can directly sell the "Z" to the "Z" dealer and directly to the "T" customer without receiving the goods. In this case, the goods that are still in the warehouse of the "X" manufacturer can be sent directly to the "T" customer by the "X" manufacturer. In this case, e-Waybill will be arranged using the fields in the e-waybill and the information of the parties acting on behalf of the buyer and seller will be written in the relevant fields. In this way, e-Waybill will be arranged not only in every sale phase of the goods, but also in all delivery stages, but all stages can be tracked through e-Waybill.
Does E-Invoice or e-Archive Invoice replace shipment?
When e-Invoice or e-Archive Invoice is issued at the time of delivery of the goods, showing the date of issuance in hours and minutes as well as the date of issue on the document, "Dispatch is replaced by dispatch." Provided that the statement is included and the paper printout is signed by the seller or its official, there is no need to issue an e-Waybill in such cases since the paper output of the e-Invoice or e-Archive Invoice will replace the shipment.