Cancelling, objecting to and returning e-Invoices and e-Archive invoices

Wrong amount, wrong buyer, an invoice issued twice or goods you never received… Because an electronic invoice cannot simply be "torn up", every error has its own way of being corrected. The right route depends on the invoice's scenario, who made the error and how much time has passed.

Look at the scenario first

Under the Turkish Commercial Code, a person receiving an invoice who does not object to its content within 8 days of receipt is deemed to have accepted its content. This is a presumption; the contrary can be proved, but the burden of proof passes to the party that did not object.

Roadmap by scenario

1. You issued the invoice and noticed an error

• If the invoice is in the commercial scenario and the buyer has not yet responded, ask the buyer to reject it; then issue the correct invoice.
• If the invoice is in the basic scenario or the period has passed, agree with the buyer and create a cancellation record on the cancellation and objection portal, or ask the buyer for a return invoice.
• If the error is only in information that does not affect the amount, such as the description or address, recording it through correspondence with the other party is often enough.

2. You received an incorrect invoice

• In the commercial scenario, reject it through the system within 8 days.
• In the basic scenario, object within 8 days by KEP, notary or the portal. Write your objection with the invoice number, date, amount and the reason for the objection: the Payment reminder template can be adapted as an example for this kind of notice.
• Do not record the invoice in the books and do not deduct its VAT.

3. Part of the goods or services was returned, or the price was reduced

• For the returned part, the buyer issues a return invoice to the seller. The return invoice is also issued electronically (as an e-Invoice if the buyer is an e-Invoice user).
• The seller can deduct the VAT on the returned part by way of adjustment; the buyer adjusts the VAT it deducted.

e-Archive invoices

e-Archive invoices are issued to buyers who are not in the e-Invoice system.

• An e-Archive invoice can be cancelled through the system within the reporting period to the Revenue Administration and under the conditions in the Communiqué.
• If the reporting period has passed or the buyer has used the document, correction is made through an objection (by the buyer) or a return document instead of cancellation.
• If goods sold to a final consumer are returned, a document is issued showing that the returned amount was paid to the consumer and containing the consumer's details; the VAT adjustment is based on this document.

VAT adjustment and accounting

• If an invoice is cancelled, the seller adjusts the VAT it calculated in the relevant period and the buyer adjusts the VAT it deducted. The adjustment is made on the return for the period in which the cancellation took place: VAT return
• The basis for the cancellation and return documents (correspondence, KEP, portal record) should be kept with the entry.
• The income or expense entry is corrected in the same way with a reversing entry.

Common mistakes

1. Missing the 8 days for objecting to a basic e-Invoice,
2. Accepting the new invoice without rejecting the incorrect one, so the same transaction is recorded twice,
3. Issuing the return invoice on paper,
4. Deducting the VAT on a duplicate invoice,
5. Cancelling an incorrect invoice without talking to the customer.

For the mandatory information on an invoice: Mandatory invoice information

Legal basis: Turkish Commercial Code No. 6102 art. 21/2; VAT Law No. 3065 art. 35; TPL General Communiqué Serial No. 509.