WHAT DOCUMENTS SHOULD I PROVIDE WHEN ENGAGED IN E-COMMERCE?
In accordance with tax laws, you must prepare a document for each sales transaction you make.
Which documents will you edit and how?
invoice
It is a document that you have to issue in return for the goods you sell and the services you provide.
If your sales amount to end consumers is below 880 TL, you can document the sale with a retail sales receipt or a payment recording device receipt if you use a payment recording device, and you are not obliged to issue an invoice.
However, if end consumers request an invoice for their purchases below 880 TL, you are obliged to issue an invoice.
The concept of final consumer refers to people who acquire, use or benefit from a good or service for themselves or their family without any commercial purpose.
You can have the invoices you will use printed by a printing house contracted with the Ministry of Finance, or you can use ready-made invoice bindings by having them approved by a notary.
The invoices you use must be invoices containing the “return section” prepared as explained in the Tax Procedure Law General Communiqué numbered 385, and at least two copies must be sent to the customer along with the goods.
delivery note
It is a document issued by the seller for the goods carried or carried by the seller to be delivered to the buyer, and by the buyer for the goods carried or carried by the buyer, and must be kept in the vehicle in which the goods are carried.
You can have the delivery notes you will use printed by a printing house contracted with the Ministry of Finance, or you can use ready-made delivery note bindings by having them approved by a notary.
Instead of issuing the invoice and delivery note separately, you can also use a document called “delivery note invoice” in which both documents are combined in the same document. You can have these documents, which replace both invoices and delivery notes, printed by a printing house contracted with the Ministry of Finance, or you can use ready-made invoice bindings with delivery notes by having them approved by a notary.
The delivery note invoices you will use must be prepared as explained in the Tax Procedure Law General Communiqué numbered 385.
Payment Recording Device (Cash Register) Receipt
Due to relevant tax laws, if you make retail sales to end consumers, you must use a payment recording device.
However, in line with the general opinion of the Revenue Administration;
Do not make any sales directly to the customer from your workplace, except for sales made over the internet,
Receiving the sales proceeds through the bank or electronically,
You must issue an invoice as described in the Tax Procedure Law General Communiqué numbered 385,
You are not obliged to use a payment recording device under these conditions.