E-delivery note and e-invoice are two important electronic documents that are often confused but serve different purposes. Although both are digital documents used in business transactions, they differ in their content and intended use.
What is E-Delivery Note?
E-delivery note is an electronic document issued when a good is transported from one place to another. This document shows when, where and by whom the goods were sent. E-delivery note is not a payment document like an invoice.
What is E-Invoice?
E-invoice is an electronic document showing the price of the sale of a good or service. The invoice both indicates the price of the goods or services and is an important document in terms of taxation.
The main differences between E-Delivery Note and E-Invoice are:
- Aim:While E-Delivery Note is issued to document the transportation of goods, E-Invoice is issued to document the sale of goods or services and show payment.
- Contents:E-Delivery Note; It contains information such as the name of the goods, quantity, shipping date, recipient and sender information. E-Invoice is; It contains financial information such as the name of the goods, quantity, unit price, total amount, VAT, tax numbers.
- Tax Situation:While E-Delivery Note does not create a tax liability, E-Invoice does create a tax liability.
- Relation to Payment:E-Delivery note is not directly related to payment. E-Invoice is directly related to payment.
In short, while E-Delivery Note is used to track the shipment of goods, E-Invoice is used to officially document the financial aspect of the commercial transaction. The two are documents that serve different purposes and complement each other.
Relationship Between E-Delivery Note and E-Invoice
- Can e-invoice replace e-delivery note?Yes, in some cases, the e-invoice can also be used as an e-delivery note by specifying the shipment date and time and adding the phrase "replaces the delivery note". However, this is valid provided that the recipient is not an e-delivery note taxpayer.
- Can e-delivery note replace e-invoice?No, e-delivery note cannot replace an invoice. E-delivery note is just a document documenting the transportation of goods, while an invoice is a document showing the sale and payment of goods or services.
In summary
E-delivery note and e-invoice are electronic documents that complement each other but have different functions. While e-delivery note is responsible for documenting the physical transportation of goods, e-invoice is responsible for documenting the sale and payment of goods or services. Both documents are important for businesses to fulfill their legal obligations and operate efficiently.
Example:A furniture store must issue both an e-invoice and an e-delivery note when delivering the sofa it sells to a customer. While the e-invoice shows the sale of the seat and the amount the customer must pay, the e-delivery note documents that the seat has been transported from the store to the customer's address.
Notes:The obligation to issue e-delivery note and e-invoice may vary depending on factors such as the size, sector and turnover of the business. Therefore, it is important to follow the current regulations of the Revenue Administration (GİB) depending on the specific situation of your business.
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