What Does a Dispatch Invoice Mean?
What Does a Dispatch Invoice Mean?
A dispatch invoice is an official document created by combining a delivery note and an invoice into a single document, containing both shipment and sales information. Its validity is recognized under Communiqué No. 211 of the Tax Procedure Law (TPL). Taxpayers using this document are not required to issue a separate delivery note or invoice. Thus, the obligation to prepare two separate documents is eliminated, resulting in savings in labor and stationery costs.
The dispatch invoice system provides significant operational convenience, especially for businesses with high transaction volumes. In the traditional method, a delivery note is prepared for each shipment, then invoices are issued based on these documents, and both are stored separately. This complicates document management.
With a dispatch invoice, the number of documents decreases, archiving becomes easier, and processes are accelerated. Accounting teams can record transactions directly through a single document instead of dealing with matching and control processes between delivery notes and invoices.
This document type is preferred in cases where the delivery of goods and the sale occur simultaneously. It is commonly used especially in transactions where payment is made at the time of delivery. Thus, shipment and invoicing are completed in a single step.
Wholesale companies are among the most frequent users of this system. For businesses making continuous and high-volume shipments, issuing a dispatch invoice directly instead of preparing separate delivery notes and then collective invoices speeds up the process. It is widely used in fast-moving consumer goods, food, textile, and construction sectors.
The authority to issue dispatch invoices is granted, under the TPL, to all real and legal persons obliged to issue invoices. This method is not mandatory and depends on the taxpayer’s preference. However, once adopted, all relevant rules must be strictly followed.
What Is the Purpose of Issuing a Delivery Note?
A delivery note is prepared to document that goods have been dispatched and are on their way for transportation. It is an official document showing from where to where the goods are sent and the purpose of shipment. According to TPL provisions, issuing a delivery note is mandatory for goods transported for sale. This document proves during inspections that the goods are being transported within the scope of a legal commercial transaction.
Additionally, for businesses, delivery notes facilitate the tracking of stock movements. Products leaving the warehouse are recorded with this document, contributing to accurate accounting processes.
A delivery note is issued in the following situations:
- Sending sold goods to customers or dealers
- Transferring products between branches, warehouses, or stores of the same business
- Non-sales shipments such as returns, exchanges, samples, subcontract manufacturing, or repairs
- Transfers requiring transportation but not considered sales, such as stock transfers or temporary dispatches
What Are the Differences Between a Delivery Note and an Invoice?
Although both documents are regulated under the TPL, their purposes differ. A delivery note is issued during the transportation of goods, whereas an invoice documents the sale transaction and its amount.
Main differences:
- Purpose: Delivery note accompanies goods during transport; invoice is used for accounting and financial records.
- Timing: Delivery note is prepared at the time of shipment; invoice is issued at the time of sale or upon completion of the transaction.
- Content: Delivery note includes sender/receiver details, type, quantity, and shipment date of goods; invoice additionally includes unit price, VAT, and total amount.
- Tax aspect: Price information is not mandatory on delivery notes; invoices are the basis for tax calculation.
Information Required in a Dispatch Invoice
A dispatch invoice must include all mandatory elements of both a delivery note and an invoice. According to the TPL, it must contain:
- The phrase “Dispatch Invoice”
- Serial and sequence number
- Issue date
- Shipment date and time
- Seller’s name/title, address, and tax number
- Buyer information
- Type, quantity, unit price, and amount of goods
- VAT and sales amount
- Grand total
How to Prepare a Dispatch Invoice
A dispatch invoice is prepared before or during shipment, and all required information must be filled in completely. Accurate entry of shipment date and time is crucial; incorrect information may invalidate its delivery note function.
The document must be issued in at least three copies to ensure legal recording and presentation during inspections:
- One copy is given to the buyer
- One copy is kept in the vehicle during shipment
- One copy is retained by the seller for accounting records
Printed dispatch invoices must be produced by printing houses contracted with the Ministry of Treasury and Finance and must bear official validity marks.
A systematic approach is important when issuing delivery notes. Documents must be recorded chronologically, and numbering must not contain gaps or duplications. All details of shipped goods and transport information must be clearly stated.
Today, this process can also be carried out digitally via e-Invoice. If the invoice includes the phrase “Replaces delivery note” and a printed copy is carried during shipment, it can be used as a delivery note.
What Is e-Dispatch Note?
An e-Dispatch Note is the electronic version of a paper delivery note, prepared digitally and legally valid. It was introduced under Communiqué No. 509 of the TPL. Its purpose is to eliminate delays and loss risks in paper-based processes.
Its main advantages include speed, cost savings, easy archiving, and reduced risk of errors.
The use of e-Dispatch Note is mandatory for businesses included in the e-Invoice system that exceed certain turnover thresholds. Other companies may adopt it voluntarily. Once included, paper delivery notes can no longer be issued.
In some sectors, e-Dispatch Note is mandatory regardless of turnover, such as fuel, mining, fertilizer, sugar production, and fruit and vegetable trade.
e-Dispatch Notes are prepared in UBL-TR format and transmitted electronically, enabling compatibility between different systems.
Documents can be sent via the Revenue Administration portal or through private integrators. They gain legal validity through electronic signature or financial seal.
In the system, the e-Dispatch Note is issued first, followed by the e-Invoice. Integrated systems can automatically link these documents. Additionally, the buyer can respond through the system if they reject all or part of the delivered goods.
