In the wake of mandatory transition to despatch advice

Cem Onat

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?


Explanations in this article reflect the writer's personal view on the matter. EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. disclaim any responsibility in respect of the information and explanations in the article. Please be advised to first receive professional assistance from the related experts before initiating an application regarding a specific matter, since the legislation is changed frequently and is open to different interpretations.