e-Waybill: who must switch, how it is issued and what to watch
The obligation to switch to e-Waybill, turnover and sector criteria, transition periods, when it is issued, documents during dispatch, the waybill response, correction and cancellation, the relationship with e-Invoice and penalties.
A waybill is the document that records the dispatch of goods and must travel with the goods. An e-Waybill is the electronic form of this document; it is transmitted between seller and buyer through the Revenue Administration's system.
Who must use it?
| Group | Criterion | When to switch |
|---|---|---|
| e-Invoice users above the turnover threshold | Gross sales revenue above the threshold set in the Revenue Administration's communiqué (TRY 10 million) | 1 July of the year following the year the threshold is exceeded |
| Fuel | EPDK licence holders (including dealers) | No turnover condition |
| Mining | Licence and certificate holders under the Mining Law | No turnover condition |
| Sugar | Sugar producers under the Sugar Law | No turnover condition |
| Iron and steel | Those manufacturing, importing or exporting products in chapters 72 and 73 of the GTİP | No turnover condition |
| Fertiliser | Those registered in the fertiliser tracking system | No turnover condition |
| Fruit and vegetables | Commission agents and traders registered in the wholesale market registration system | No turnover condition |
For sectoral obligations, the switch must be made within the short period set in the Communiqué from the date the conditions arise. Thresholds and sectors may be updated; if your turnover is approaching the threshold, plan the switch in advance: e-Document obligation check · GTİP search
To switch to e-Waybill, you must first be registered for e-Invoice: e-Invoice, e-Archive and e-Ledger
When is it issued?
An e-Waybill is issued and sent to the buyer before the goods are actually dispatched. It is not compulsory to carry a paper printout in the vehicle during dispatch; presenting the e-Waybill's number or QR code at an inspection is enough. A paper printout of the document may also be given on request.
The e-Waybill and the e-Invoice are separate documents; the invoice is issued separately after the goods are dispatched.
Waybill response
After taking delivery of the goods, the buyer sends a waybill response through the system. The response states that:
- The goods have been accepted in full,
- Too few or too many were delivered,
- They have been rejected in part or in full.
The seller uses this response when issuing the invoice. In a short delivery, the invoice is issued for the quantity accepted.
If there is an error
- Once issued, an e-Waybill cannot be cancelled through the system; if the goods have not been dispatched, the buyer rejects it with a waybill response and a new document is issued.
- For errors noticed after dispatch, a correction is made with a new e-Waybill explaining the situation and, where necessary, the buyer's response.
- Differences between the invoice and the waybill may be questioned in a tax audit. So stock records, waybills and invoices should confirm one another.
Points to watch in practice
- The buyer's status: if the buyer is not an e-Waybill user, the seller issues a paper waybill or uses the method for buyers outside the system. Whether the buyer is a registered user is checked on the Revenue Administration's list.
- Carrier details: the plate and driver details must be entered correctly; at roadside inspections the document is matched with the vehicle.
- Contract manufacturing and consignment dispatches: non-sale dispatches (sending to a contract manufacturer, warehouse transfers, repairs) also require a waybill.
- Retention: e-Waybills are kept electronically for the periods in the Law: Commercial books and retention
Penalty
Failing to issue an e-Waybill when required, or issuing a paper waybill, is treated as the document not having been issued at all and is subject to a special irregularity penalty. In 2026 this penalty is at least TRY 17,000 per finding: Administrative fines
Our related service: Books and e-Ledger
Legal basis: Tax Procedure Law No. 213 arts. 230, 240 and repeated art. 242; TPL General Communiqué Serial No. 509.