The recent technological change has affected us in every aspect of our lives. The accounting profession is one of the most affected professions. To keep up with the e-transformation process, it is necessary to constantly follow innovation. First of all, E-invoice, E-Archive, E-Notebook entered our lives. Then E-waybill, E-Smm, E-engineer receipt, E-accounting receipt, etc. The process is heading towards E-audit. That's why some issues need to be well known. Now let's talk about how the e-invoice cancellation process should be.
There are two types of working scenarios in e-invoicing. These; Basic Invoice scenario and the Commercial Invoice scenario.
Basic Invoice scenario: It is an e-invoice scenario that is based on the delivery of the invoice to its recipient safely. The buyer is obliged to accept the invoice unless there is a technical problem. The recipient does not have the option to accept and reject this invoice.
Commercial Invoice Scenario: It is the e-invoice scenario that is sent to the recipient of the invoice with the option of applying e-invoice. The buyer can reply to the invoice within seven days by using the accept or decline option. Invoices that are not answered within seven days are deemed to have been accepted automatically.
How to Cancel a Commercial Invoice?
The commercial invoice can also be rejected by the buyer within 7 days.
How to Cancel a Basic Invoice?
The basic invoice does not have a rejection option like a commercial invoice. Therefore, we must cancel the invoice we want to cancel over the e-invoice cancellation portal within 7 days.
E-invoice Cancellation Portal: It is a system created by the Revenue Administration, which is used to create the e-invoices issued in the “Basic invoice” scenario by the e-invoice editor in an electronic environment and to confirm the cancellation requests by the buyer in the electronic environment.
To cancel the invoices you have issued, by entering the invoice number and invoice amount information from the portal. You must sign a financial seal and create an invoice cancellation request. The invoice will be cancelled after the taxpayer that you have issued the invoice on behalf of has entered the e-invoice cancellation portal system and approved the invoice cancellation request.
It can list the cancellation requests of the invoices received from your portal. You can approve the requests you want by signing them with a financial seal.
How will the cancellation process be for the e-invoices issued in the basic and commercial scenario, which has expired seven days?
If the provisions of the legislation are appropriate, the return invoice can be issued. For an inconvenient situation, the return invoice issue may cause you to have problems in reviewing. For example, if an invoice of 200.000 TL is issued when cutting an invoice of 2000 TL, if the invoice is issued for this invoice, it will be necessary to cancel the invoice, not a refund, since misleading information will be generated in the financial statements.
The cancellation process for these invoices is now exhausted by electronic methods. The next step will be to choose one of the cancellation routes by external means.
If the buyer and sender have agreed, the bill can be challenged externally after 8 days. The sender must show this invoice in their records. After the objection, the sender should remove the invoice from the records with a reverse record. The buyer should object to the invoice by using one of the objection methods in the Turkish Commercial Code (KEP, notary, etc.) without registering the invoice at all. In the case of examination, an objection certificate with legal validity is shown. If the invoice is an E-archive invoice, both parties will not record the invoice. Thus, the process related to invoice cancellation registration is completed.