A delivery note, also known as "Sevk İrsaliyesi" in Turkish, is a transfer document prepared according to the standards set by the Revenue Administration of Turkey. It serves as an official record during the transportation of goods from one location to another, whether within the same business or between different entities. The document can be issued electronically or physically and includes crucial details such as the owner, recipient, and quantity of the goods being transported.
Difference Between Delivery Note and Invoice
The primary difference between a delivery note and an invoice lies in the information they contain. A delivery note is issued during the transportation of goods and records details about the owner and recipient of the goods. In contrast, an invoice documents the details of a sales transaction, including the specifics of the trade. Therefore, a delivery note cannot be used as an invoice.
Required Information on a Delivery Note
When preparing a delivery note, the following details must be included:
- The term “Delivery Note”
- A stamp from the Ministry of Finance or a notary public
- The type and quantity of the goods being sent
- The name, surname, trade name, business address, tax office, and account number of the person or company issuing the delivery note
- The name, trade name, address, and, if applicable, the tax office and account number of the recipient
- Details of who the goods are being sent to and where they are being delivered
- The date the goods are handed over to the transporter and the sequential delivery note number
- Signatures of the issuer, the person receiving the goods, and the transporter
Obligation to Issue a Delivery Note
Issuing a delivery note is mandatory when goods are transported. If the goods are transported by the seller, the seller must issue the delivery note; if transported by the buyer, the buyer must issue it. The document must be prepared in at least three copies, with two copies accompanying the goods during transport. Each copy must include both the issuance date and the actual shipping date, even if they are the same. Missing or incorrectly recorded dates render the document invalid.
Conclusion
A delivery note is an essential legal document required during the transportation of goods, ensuring that your commercial activities are conducted in a lawful and organized manner. By correctly issuing delivery notes in your business, you can fulfill legal obligations and safeguard your trade processes.
04.07.2024