About the Amendment to the E-Waybill Application Guide
The Revenue Administration, due to the rapid increase in the number of taxpayers using e-Delivery notes and the number of e-Delivery notes issued, has made changes in the “13. E-Delivery Note Issuance Time” section of the E-Delivery Note Implementation Guide in order to prevent delays in implementation and avoid issues in goods shipment. These changes will apply between 07.09.2022 and 31.03.2023 (inclusive).
As is known, the e-Delivery note must be issued before the actual shipment time of the goods and transmitted to the Revenue Administration’s systems. However, when the system of special integrators is used, it is sufficient to transmit the e-Delivery note to the information systems of the special integrator institutions to be forwarded to the Revenue Administration’s systems in order to initiate the actual shipment. Special integrators are required to sign the e-Delivery notes sent to them and transmit them to the Revenue Administration’s systems within a maximum of 15 minutes from the time they are sent.
According to the change made in the E-Delivery Note Implementation Guide by the Revenue Administration, e-Delivery notes can be issued in accordance with the following conditions during the period from 07.09.2022 to 31.03.2023 (inclusive), depending on the method of using the e-Delivery system.
a) In cases where taxpayers using the GİB Portal Method or Direct Integration Method issue an e-Delivery note that has received the status codes “1000-Envelope Added to Queue” or “1100-Envelope Being Processed”, the actual shipment may still be initiated. However, if requested by the relevant authorities, the burden of proof for the shipment belongs to the issuer of the e-Delivery note.
b) When using the e-Delivery system through the information systems of special integrators, it is sufficient for the e-Delivery note to be transmitted to the information systems of the special integrator institutions, before the actual shipment time, to initiate the shipment. However, the schema, schematron, and signature controls of the e-Delivery note issued in this context must be fully completed by the special integrators.
You can access the relevant announcement from the Revenue Administration here.
You can access the updated e-Delivery Note Implementation Guide (V 1.2) here.
Kind regards,
BİLGENER
