When exporting, companies must fill out many documents. Foremost among these is the e-invoice. An e-invoice is a mandatory document to be filled out for every exported order.
So, what is an e-invoice and how is it issued? Keep scrolling the page now for the answers to all the questions you are looking for.
What is an E-Invoice?
An e-invoice is a type of invoice issued in a digital environment. It is a document no different from a printed printed document. As with a printed invoice, the expressions and information inside are the same. There is some information originating from its digital nature. Other than that, there is no difference. Even if an e-invoice is created in a digital environment, it can be printed on paper and reproduced. E-invoices are issued to persons who are e-invoice taxpayers. If the person you are sending to is an e-invoice taxpayer, an e-invoice is issued automatically.
E-Invoice Examples for Export
Below is an example of an e-invoice that needs to be created and filled out when exporting. You must create an e-invoice for each of your export transactions.
Under What Circumstances is It Obligatory to Issue an E-Invoice?
There has been an obligation to issue an E-Invoice since July 1, 2017.
• Export of goods in accordance with Article 11 of the Value Added Tax Law No. 3065 dated October 25, 1984
• Export accompanied by passengers
• Sales to non-residents in Turkey by calculating VAT
In such cases, the right to perform e-Invoice transactions arises. Those who are not registered in the E-Invoice system are not obliged to issue an E-Invoice for exports.
What is the Mandatory Information That Must Be Included in an E-Invoice in Export?
When issuing an e-invoice for export, you must include the following information on the invoice. This information is as follows:
• Unit price of goods
• Delivery condition
• Sales price
• Quantity of goods (together with meter, kilo, piece, etc.)
• The number, brand, quantity, type, and class of the container housing the goods
• Point of delivery of the goods and payment of their price
• Transport mode of the goods, details of air, land, rail, and sea routes
• HS code (GTu0130P number)
• Tax office and tax number to which the seller is affiliated
• Customs tracking number for the goods service
• Title of the company purchasing the product, or detailed information of the individual if it is not a company
• Tax identification number (VKN) of the company purchasing the goods in the relevant country
• Account number (IBAN or SWIFT) to which payment will be made
<28>• Payment terms and method of payment
• Payment channel
Frequently Asked Questions About Issuing E-Invoices for Export
The questions and answers most frequently asked by users regarding issuing e-invoices for export are as follows.
Is E-Invoice Mandatory in Transit Operations?
For goods whose international transactions are provided with a Customs Declaration, the invoice must be issued as an export E-Invoice. However, if the invoice sender who does not exit with a Customs Declaration is an e-Archive taxpayer, it must be issued as an e-Archive. This can also be printed out on paper as an old-style invoice.
Should Invoices for Services Performed Also Be Issued as Export E-Invoices?
The export of services cannot issue E-Invoices under the scope of this subject. The e-invoice requirement is only mandatory for the export of goods.
Can Electronic Commerce Customs Declaration (ETGB) Micro Export Also Issue E-Invoices?
In transactions within the scope of micro-export, there is only an obligation to issue an E-Archive or old-style paper invoice. E-invoices cannot be used in this transaction. There is no regulation of the Ministry of Customs and Trade (GTB) or the Revenue Administration. Printed Invoice is issued (paper/e-Archive).
Should Invoices Be E-Invoices in Exports Made with International Cargo Companies?
Instead of the Customs Declaration (Gu00c7B) within the scope of Micro Export, ETGB is used in cargo companies. At this point, E-Invoice transaction is not entered. It is mandatory to issue a Printed Invoice for export transactions carried out within this scope.
Are E-Invoices Also Issued for Free Export Transactions?
This situation changes depending on whether a Customs Declaration (Gu00c7B) is issued or not. For shipments sent free of charge, if they are to exit with a Customs Declaration process, their invoice must be an e-Invoice.
Should an Exporter Who Conducts E-Invoice Transactions Submit It to the Customs Administration as an E-Invoice?
This is not mandatory. Since the original of the invoice is in the GTB, there is no need to print it out separately.
Are Exports of Companies Located in Free Zones Subject to the Scope of E-Invoice?
If the intermediary company in the free zone is an E-Invoice taxpayer, it is necessary to issue an E-Invoice. It must be submitted in this way. However, there is no E-Invoice requirement for goods that will exit the free zone. Because there is no export declaration involved in transactions to be made in the free zone. The declaration issued in the free zone is a transit declaration.
