e-Transformation: What Will e-Fatura, e-Arşiv and e-İrsaliye Change?

e-Transformation is often summarised as ‘electronic instead of paper’. This is an incomplete description. The real change lies not in the form of the document, but in the process: when a document is deemed to have been issued, how it is cancelled, who retains it for how long, and which errors can be corrected — all of these are different.

This article distinguishes between different types of e-Transformation documents and explains what to look out for in practice. As the thresholds for obligations are updated periodically, you should confirm your specific situation with your tax adviser.

Documents and Their Differences

e-Fatura. Issued between taxpayers registered in the system. The counterparty must also be a taxpayer registered with e-Fatura. The document is delivered to the recipient’s inbox and may be accepted or rejected by the recipient. This acceptance/rejection mechanism is a step not found in paper invoices.

e-Arşiv Invoice. Issued to those who are not registered taxpayers on e-Fatura — end consumers and non-covered businesses. The recipient does not need to be registered with the system; the document is transmitted electronically or a paper copy is provided.

e-İrsaliye. The electronic version of the consignment note. It must be issued and transmitted to the system prior to the actual dispatch of the goods. During roadside checks, the document is queried using its reference number.

e-Defter. Electronic maintenance of the journal and general ledger. Monthly statements must be uploaded; delays result in administrative penalties.

e-Müstahsil, e-Serbest Meslek Makbuzu and others. Additional documents depending on the sector of activity.

Decisions to Be Made During the Transition

Choice of method. There are three options: manual processing via the administration’s portal, custom integration on your own server, or via a specialist integrator. The portal is free for low volumes but does not connect to an ERP system; it is not sustainable for volumes exceeding a few invoices per day. For most businesses, the right choice is a specialist integrator.

Selection of an integrator. Questions to ask during evaluation: Do they have a ready-made integration with your ERP? What happens in the event of an outage? Is the incoming document flow also supported? How long does archive access last after the contract ends? How does the unit price vary according to volume?

Numbering scheme. Set up your document series and sequence numbering scheme from the outset. If you intend to use separate series by branch, warehouse or sales channel, this is a decision that is difficult to change once the transition is complete.

Changing Practices During the Process

Cancellation and correction. With paper invoices, an incorrectly issued document would be torn up and a new one issued. This is not possible in e-Fatura; the document has already been entered into the system. Corrections are made via credit notes or the rejection mechanism. This is the change that poses the greatest challenge to the accounts team and requires training.

Timing. e-İrsaliye must be issued before the goods are dispatched. The habit of ‘issuing them all in a batch in the evening’ does not work here and requires the dispatch process to be reorganised.

Incoming document management. e-Transformation covers not only the documents you send but also those you receive. The automatic import of incoming e-Fatura into the ERP system saves significant time on the procurement side — and the rejection deadline must not be missed.

Retention Obligation

The retention of electronic documents is not automatically fulfilled simply by them being stored on your integrator’s server. The legal responsibility for retention lies with the taxpayer. The following steps must be taken in practice:

• Backing up the signed original versions of the documents in a location under your own control.
  
• Periodically verifying the readability of the backups.
  
• Including a clause in the contract regarding the transfer of historical documents in the event of a change of integrator.
  

ERP Integration

The benefits of e-Transformation only become apparent when integrated with an ERP system. What to expect:

• Invoices to be issued in the ERP and sent at the touch of a button; no need to enter data into a separate screen.
  
• Automatic verification of the recipient’s tax status and selection of the document type.
  
• Display of the dispatch status (sent, accepted, rejected) within the ERP system.
  
• Automatic matching of incoming invoices with purchase orders.
  
[*]Clear warnings in the event of an error — not ‘schema error’, but ‘recipient tax number invalid’, for example.

In summary

e-Transformation is not a change in format, but a change in process. Habits regarding cancellations and corrections, dispatch scheduling and the management of incoming documents must be re-engineered. Clearing your customer and product records before the transition will prevent most of the issues in the first month.

With the Mekjoy e-Transformation solution, you can connect your ERP to the integrator and manage the process from a single screen. Please contact us to discuss your situation.