Page 10 - EY-VG_Eylül_2020_v2

Vergide Gündem
English Translation

In the wake of mandatory transition to
despatch advice

The Revenue Administration of Turkey has not delayed the mandatory transition
date to the implementation of despatch advice and the obligation to use despatch
advice started for the companies existing within the scope. There was an
expectation for postponement due to the stagnation in markets throughout the
timeline dominated by the impacts of Covid-19 and the inability of the employees
assigned for the project. The Revenue Administration did not postpone the
mandatory transition date to the implementation of despatch advice probably due
to Covid-19. What we experienced during this process has once again revealed the
importance of digitalization. Besides that, it’s the movement of physical goods what
makes the delivery note necessary and for this reason, we may not be able to talk
about an entirely digital environment in the short term for shipment processes.
However, we can say that the infrastructure of the official document flow and the
transfer of the majority of the inspections to the digital environment has been
completed.
The sectors that should be most prepared for despatch advice were those using
Electronic Data Interchange (EDI) with heavy order and shipment data traffic
(automotive, retail, etc.) and there was already an EDI integration between the
parent company, supplier and logistics firms within these sectors. In the despatch
advice, the usage of many labels and various scenarios that should be included in
the despatch advice file have been clarified with the publication of the guideline by
the Revenue Administration, however these guides could not be a full response to
many problems differing according to the needs of the sector.

Below are some of the most common questions/problems we encounter in despatch
advice projects. Some of these problems have answers while solutions to some of
them depend on other variables, there is not a single solution. Since it is necessary
to address and respond to the solutions of the problems specific to the processes
of each company, general answers regarding the solutions of the problems are not
prepared in this article. Probable matters/questions that have caused or may cause
problems during the project are highlighted as follows.

• Which address tags should be used for the address where delivery will be made?
• Should there be despatch advice in exports? How to issue despatch advice?
• What should be written as the tax ID number on the despatch advice issued to
users not included in the despatch advice?
• How to learn about the tax ID number of the company at the delivery address?
• Where should we write in case the "parties" in the delivery note are not enough?
• Who should issue the despatch advice if the shipment is made by a different
company?
• What will be written on the amount on the despatch advice until the
checkweigher?
• Which standard unit should be used for the "piece" unit of measure?
• Should the ones written on the Notes section still be in the same place?
• Should every information in XML be in the despatch advice PDF/printed copy? Or
what information should be displayed in the PDF/printed copy?
• Was there despatch advice type from printed documents or not?

10 September 2020