One of the most important elements of commercial operations in Türkiye is the delivery note, which legally documents the delivery of goods and services. For businesses operating in Türkiye, it is mandatory under the Tax Procedure Law (VUK) to officially record all goods dispatched or services rendered.
A delivery note is an official document confirming that goods or services have been sent from one place to another. It is essential for businesses of all sizes in terms of accounting, auditing, and tax compliance.
What Is a Delivery Note?
A delivery note, as defined under the Tax Procedure Law (VUK) and the Turkish Commercial Code (TTK), is a shipping document that must be issued whenever goods are transported, delivered, or returned.
Its primary purpose in Türkiye is to record the sender, receiver, quantity, and description of goods, ensuring the accuracy of commercial transactions.
Transporting goods without a delivery note is subject to penalties under Article 230 of the Tax Procedure Law. Therefore, all companies operating in Türkiye must fulfill their delivery note obligations completely and accurately.
Types of Delivery Notes in Türkiye
Delivery notes in Türkiye are issued in different forms depending on the nature of the transaction. Each type serves a specific commercial purpose and must meet formal requirements.
1. Dispatch Delivery Note
This is the most common type of delivery note used in Türkiye. It is issued when goods are transported from one location to another.
Shipment of goods without a dispatch delivery note results in administrative fines.
The document must be issued at the time of dispatch and carried in the transport vehicle.
2. Return Delivery Note
Used when goods are defective, incomplete, or incorrectly delivered.
It officially records the return of goods and ensures consistency between inventory and accounting records.
3. Transfer Delivery Note
Used when goods are transferred between a company’s own warehouses, stores, or production facilities.
It is essential for internal stock management and internal audit processes.
4. Consignment Delivery Note
Used when goods are sent to another company for sale without the transfer of ownership.
It confirms that the goods are sent for sale and ownership will transfer only upon completion of the sale.
Difference Between Invoice and Delivery Note in Türkiye
In Türkiye, the two most frequently confused commercial documents are the invoice and the delivery note.
An invoice indicates that the sale has been completed and the tax liability has arisen, while a delivery note only records the movement or delivery of goods.
In summary:
- Delivery Note: Shows that the goods have been dispatched, are in transit, or have been delivered to the recipient.
- Invoice: Confirms that the sale has been completed and the payment obligation has been established.
There is also a combined application in Türkiye called the “Delivery-Integrated Invoice”, which serves as both a delivery note and an invoice, simplifying the documentation process for businesses.
E-Delivery Note System in Türkiye
As part of Türkiye’s digital transformation, the E-Delivery Note system was introduced by the Revenue Administration in 2018.
An e-Delivery Note has the same legal validity as a paper delivery note but is issued, transmitted, and stored electronically.
Advantages of the E-Delivery Note System in Türkiye:
- Eliminates paper, printing, and archiving costs
- Enables fast and secure document access during audits
- Simplifies digital verification of shipments
- Reduces the risk of errors and missing documents
As of 2025, businesses in Türkiye with an annual gross revenue of 10 million TRY or more are required to use the e-Delivery Note system.
However, companies already using e-Invoice may voluntarily adopt the e-Delivery Note system as well.
Legal Basis for Delivery Notes in Türkiye
The obligation to issue delivery notes in Türkiye is governed by the following regulations:
- Tax Procedure Law (VUK), Articles 230–231
- Turkish Commercial Code (TTK), Article 21
- E-Delivery Note Implementation Communiqué No. 509
These legal texts clearly define the information that must appear on delivery notes, the timing of their issuance, and their retention requirements.
Failure to comply with these obligations may result in special irregularity penalties under Turkish law.
Why Choose OzbekCPA – Your Trusted Partner for Delivery Note Compliance in Türkiye
OzbekCPA provides professional support to both local and foreign-owned companies in Türkiye for digitalizing delivery note processes, e-Delivery Note integration, and full compliance with tax regulations.
Our expert team ensures complete integration with the Revenue Administration’s electronic document system, guaranteeing that all delivery notes are issued accurately, on time, and in accordance with legal requirements.
Properly managed delivery note processes help companies in Türkiye achieve efficient inventory management and reliable audit outcomes.
If you wish to move your delivery note operations to a digital platform and minimize compliance risks, OzbekCPA is your trusted solution partner in Türkiye.
For professional assistance with delivery note management, e-Delivery Note transition, or tax compliance in Türkiye, please contact us. OzbekCPA is dedicated to ensuring that your business operations in Türkiye remain compliant, secure, and aligned with the highest standards of regulatory governance.
