The e-İrsaliye (e-waybill) is the electronic form of the paper dispatch note (sevk irsaliyesi), issued, sent to the recipient, stored and presented electronically to the standards of the Revenue Administration (Gelir İdaresi Başkanlığı, GİB). Under Tax Procedure Law (VUK) General Communiqué No. 509, it is mandatory for taxpayers registered for e-Fatura with gross sales revenue of TRY 10 million or more, and for taxpayers in sectors such as fuel, mining, sugar, iron and steel, and fertiliser.
How does it differ from a paper dispatch note?
The dispatch note is a tax document showing that goods have left the seller's warehouse and who holds them while in transit. The e-İrsaliye does not change the content of this document; it changes how it is issued, transmitted and stored. The document is created in UBL-TR format, signed with a financial seal (mali mühür) or electronic signature and delivered to the recipient's system via the GİB.
| Item | Paper dispatch note | e-İrsaliye |
|---|---|---|
| Issuing | Printed form with series and serial number | Through software, with a system-assigned number and ETTN |
| Transmission | By hand, travelling with the goods | Electronic; paper printout on request for an unregistered recipient |
| Signature | Wet signature and company stamp | Financial seal or e-signature |
| Kept in the vehicle | The original document | Paper copy or electronic image |
| Storage | Paper archive | Electronically, for the statutory period |
Who must use it, and when does the obligation start?
- Revenue criterion: Taxpayers registered for e-Fatura whose gross sales revenue was TRY 10 million or more in 2021 or any later accounting period. The switch is due at the start of the seventh month of the following accounting period; a company exceeding the threshold with its 2025 revenue must issue e-İrsaliye from 1 July 2026.
- Sector criterion: EPDK-licensed fuel companies, goods on special consumption tax (ÖTV) list (III), mining licence holders, sugar producers, iron and steel companies within GTİP (Turkish HS/tariff code) chapters 72–73, users of the Fertiliser Tracking System (Gübre Takip Sistemi) and fruit and vegetable traders in the Wholesale Market Registration System (Hal Kayıt Sistemi). For these groups, the switch begins at the start of the fourth month after the month in which the condition is met.
- Voluntary use: Taxpayers who are not obliged may also apply and join the system.
How must it be carried in the vehicle during transport?
Under the communiqué, during the actual shipment of the goods a paper copy of the e-İrsaliye must be in the vehicle or the electronic image of the document must be available for display. A document opened on a phone or tablet is sufficient. The paper printout does not need a wet signature and stamp; that requirement only applies when an unregistered recipient asks for a paper printout. The driver is also not obliged to leave the printout with the recipient.
How is it issued?
- The company chooses one of the methods: the GİB portal, a private integrator or direct integration.
- The e-İrsaliye is issued before the goods leave. The document states the recipient, the type and quantity of goods, and the carrier's name, vehicle plate number and driver details.
- If the invoice was issued before the waybill, the invoice date and number are also added to the document.
- When the recipient takes delivery, it may notify full or partial acceptance with an e-İrsaliye Response. Rejection of an incorrect document is only valid before the actual shipment; a rejection sent afterwards is void.
In data exchange between companies, the e-İrsaliye is often generated automatically through EDI and ERP integration.
The role of the e-İrsaliye in international shipments
The e-İrsaliye is a domestic tax document; it does not replace the international contract of carriage. A waybill is issued for the domestic leg of an export load from the factory to customs or the port; after the border, the CMR and customs documents apply. The functions of the two documents are explained in dispatch note vs CMR. For the carrier's separate reporting obligation, see U-ETDS. This is why, in international road freight, it is important to confirm the plate number and driver details for the domestic leg before loading.
Common mistakes
- Issuing the document after the goods have left
- Not updating the plate number when the vehicle is changed at the last minute
- Continuing to use printed waybills after the obligation has started; this leads to the special irregularity penalty under the VUK
- Not issuing a separate document for the return of goods rejected in a partial delivery