About the Amendment to the E-Waybill Application Guide
The Revenue Administration, in order to prevent delays in practice and ensure that there are no issues in the shipment of goods due to the rapid increase in the number of taxpayers using e-Delivery Note and the number of e-Delivery Notes issued, has made changes to the “13. E-Delivery Note Issuance Time” section of the E-Delivery Note Application Guide, which will be applied between 07.09.2022 and 31.03.2023 (inclusive).
As known, it is mandatory for the e-Delivery Note to be issued and transmitted to the Revenue Administration’s systems before the actual shipment time, and in cases where the information systems of special integrators are used in practice, it is sufficient for the e-Delivery Note to be transmitted to the information systems of special integrator organizations for transmission to the Revenue Administration’s systems to initiate the actual shipment. In this case, the special integrator organizations are required to complete the signing and transmission of the e-Delivery Note to the Revenue Administration’s systems within a maximum of 15 minutes from the time it is transmitted to them.
According to the changes made in the E-Delivery Note Application Guide by the Revenue Administration, e-Delivery Notes can be issued under the following conditions between 07.09.2022 and 31.03.2023 (inclusive), depending on the method used to benefit from the e-Delivery Note application:
a) If e-Delivery Notes are issued by taxpayers using the GIB Portal Method or Direct Integration Method, the actual shipment can be initiated even if the e-Delivery Note has the status codes “1000-Envelope Added to Queue” or “1100-Envelope Processing.” However, if requested by the relevant authorities, the proof obligation for the shipment will lie with the person who issued the e-Delivery Note.
b) If e-Delivery Notes are transmitted via the information systems of special integrators, it is sufficient for the e-Delivery Note to be transmitted to the information systems of special integrator organizations for transmission to the Revenue Administration’s systems before the actual shipment time in order to initiate the actual shipment. However, the e-Delivery Note issued within this scope must have undergone schema, schematron, and signature checks by the special integrators in a complete manner.
You can access the related announcement by the Revenue Administration here.
You can access the updated E-Delivery Note Application Guide (V 1.2) here.
Kind regards,
BİLGENER
