Within the scope of the Communiqué on the Tax Procedure, the terms and periods of transition of the taxpayers who have to switch to e-dispatch application are specified within the scope of the communiqué. In this context, it is known that users of e-dispatch application encounter some problems in application. One of these problems concerns the inadequate system infrastructure associated with “Mixed Customers”. In the previous published general communiqués, there was an obligation to switch to a printed form in cases there are no users of e-dispatches, the Buyers and the amount, will not known.
In the application, the e-despatch type to be organized for Mixed Customers, also known as virtual despatch, has been shown in the e-despatch application guide, which has been announced within the scope of the general communiqué numbered 509 and has been announced on the website www.efatura.gov.tr. In addition, it has been made possible by the RA to define a “virtual” registered user to represent Mixed Customers, to organize this e-despatch by selecting this registered user and to use its paper output.
The regulations made within the scope of the application for the “Mixed Customers” users organized within the scope of the e-despatch application guide are presented as follows;
1- E-despatch to be issued for Taxpayers Not Registered in the Application :
It is obligatory for taxpayers registered in the e-despatch application to arrange e-despatch for all their customers from the end of the month when they start e-despatch for goods shipments. In this context, in cases where the recipient is not known during the shipment of the goods, e-Waybill will be arranged in the form of “Mixed Customers” on behalf of mixed customers, as in the printed shipment. An e-despatch will be issued by typing 5555555555 in the TIN field and Mixed Customers in the Name-Surname title field. In addition, although the buyer of the goods is known, in case the buyer is not registered in the e-despatch application, an e-Waybill will be issued electronically instead of a printed paper shipment note.
The e-despatch in question will be arranged directly according to the information of the recipient. In these cases, e-Dispatches will be sent to the “Revenue Administration e-Dispatch Virtual Receiver” with “3900892152” Tax Identification Number within the system provided by the used method or private integrator. In cases where the said recipient is not registered in the e-despatch system, the issued e-Waybills will not be delivered to the recipient within the system and will be delivered by the sender through other electronic media or by printing out paper.
2- Methods to be followed in case of the absence of internet and regulatory infrastructure in some goods shipments where the customer or the quantity of goods to be delivered is not known at the beginning of the shipment and while delivering to the customer :
In some goods shipments where the customer or the quantity of goods to be delivered cannot be known at the beginning of shipment, e-Waybill with the word “MIXED CUSTOMERS” will be arranged first. As the actual deliveries are made to the customers registered in the e-despatch application, either an e-Invoice / e-Archive Invoice will be issued or a new e-Waybill will be issued on behalf of the customer.
3- Methods to be Followed in Terms of Shipment Dispatch in Fuel Delivery to Airplanes, which are Performed at Airports, but the Aircraft and Delivery Amount Information are not known at the beginning :
In AVIATION FUEL shipments where the fuel delivery will not be known or the actual delivery amount is not foreseen at the beginning of the shipment, e-despatch with the word “MIXED CUSTOMERS” will be issued first.
The e-despatch application guide announced to the taxpayers by the Revenue Administration is a solution to many problems that the taxpayers who have applied to the e-despatch application as compulsory or willing. It is seen that the application infrastructure has developed day by day in line with the needs. We hope that our article will be useful for users of e-dispatch applications. Melasoft SAP Smart Document with you in your e-despatch solutions…