Does e-Delivery Note Replace Invoice?


An e-Waybill and an invoice are typically distinct documents serving different purposes. However, in certain situations, an e-Waybill may serve as a substitute for an invoice, depending on the tax regulations of the country and the rules of the electronic documentation system in use. Below, you can find the fundamental differences between an e-Waybill and an invoice and scenarios where an e-Waybill might replace an invoice:

E-Waybill:

  • It is a document that verifies the transportation of goods, confirming that the goods have been transported and received by the recipient.
  • Generally regulates the logistical aspects of transportation and tracks the physical movement of goods.
  • While not a tax document, it serves as a commercial document used in logistics processes.
  • It is issued independently of an invoice but can be used in conjunction with one.

Invoice:

  • It is a document detailing the financial aspects of a sale of goods or services.
  • Issued in compliance with tax regulations, it must contain specific information.
  • Specifies the obligation of the buyer to make payment and plays a crucial role in maintaining financial records.
  • Invoices are typically issued at the time of the delivery of goods or services.

Scenarios Where an E-Waybill May Replace an Invoice:

  1. Can be Used Alongside an Invoice:

    • In some countries, an e-Waybill can be used as a document verifying the shipment of goods and can be presented alongside an invoice.
  2. Can be Used Independently:

    • In certain situations, an e-Waybill may be considered sufficient as a commercial document, and a separate invoice may not be required.
  3. Applicable in Specific Sectors:

    • In some countries, it may be stipulated that in specific sectors, an e-Waybill can serve as a substitute for an invoice.

In every case, the acceptability of an e-Waybill as a substitute for an invoice or its coexistence with an invoice depends on the tax regulations and documentation system of the country. Consulting with relevant tax authorities or experts will provide clear information on this matter.

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