e-Dispatch Note (e-İrsaliye) Requirement 2026: Who Must Switch, and How Is It Issued?
e-Invoice (e-Fatura) taxpayers with gross sales revenue of 10,000,000 TL or more switch to the e-dispatch note (e-İrsaliye) from July 1 of the following year; certain sectors are covered regardless of revenue. An e-dispatch note is issued before the goods are shipped.