1-Is it possible for us to exclude the invoice from the records and make a correction declaration on the VAT declaration? These invoices were made out as we couldn’t get the original copy

2-Can we count the costs of the despatched goods to costs of the goods sold during the taxation period?
(20.12.2018 12:44)

We think that it is not possible to make an action about the fraud before the court announces a decision. You also have to inform the Tax Authority for these incidents. We suggest you to get a special notice from the Revenue Administration.

Source: İSMMMO
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

2- What kind of data should be written in an invoice?
The data that should be written in an invoice are listed below:

Date – Serial Number – Item Number
1. Invoice Date
2. Serial Number
3. Item Number

Seller’s Data
1. Seller’s Name, Trade Name (If any)
2. Seller’s Work Address
3. Seller’s Tax Office and Tax Number

Customer’s Data
1. Customer’s Name, Trade Name
2. Customer’s address
3. Tax Office and Tax Number (If any)

Type – Amount – Price – Sum
1. Type of product or service
2. Amount, (Number, Kg etc.)
3. Price (Unit Price)
4. Sum

3- Should there be a delivery note number in an invoice?
Delivery date of the goods and delivery note number,
1- should be issued by the seller on condition that the goods are delivered or sent by the seller;
2- should be issued and kept in the vehicle by the customer if the goods are delivered or sent by the customer.

4- How should a delivery note be issued if the goods are delivered to other branches except than the main office?
The person who sends the goods should issue a delivery note if the goods are delivered between more than one offices and branches or to another reseller.

5- Should there be stated price and amount in delivery notes?
No.
It is not compulsory to state price and amount in delivery notes stated above.

6- Should there be written where and to whom the goods are delivered?
No.
There should be written where and to whom the goods are delivered.

7- Is delivery note compulsory for retails sold to final customers?
No.
If final customers, who buy the goods as retail with the intent of consumption, send or deliver the goods, it is not compulsory to issue delivery note on condition that they keep the invoices or retail voucher.

8- What is the legal basis of issuing an invoice?
According to article 232 of the Tax Procedure Law, taxpayers stated in this article are supposed to issue or demand and get invoice for sold goods or services.

9- Is it possible to issue a receipt in order to issue a retail voucher? (Retail voucher-Cash voucher)
If the goods or service costs less than 900 TL, it is possible to issue a retail voucher instead of an invoice.

If customer demands an invoice, the seller should demand an invoice whatever the amount is.

Source: Tax Procedure Law

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.