e-Dispatch Note (e-İrsaliye) Requirement 2026: Who Must Switch, and How Is It Issued?

In Türkiye, the e-dispatch note (e-İrsaliye) requirement covers e-invoice (e-Fatura) taxpayers whose gross sales revenue was 10,000,000 TL or more in 2021 or any later accounting period, starting from July 1 of the year following the year in which they reached the threshold. Certain sectors, however, must issue e-dispatch notes regardless of their revenue. A taxpayer within scope issues the e-dispatch note and transmits it to the Turkish Revenue Administration (GİB) before shipping the goods.

In this guide, we explain who must switch, when marketplace sellers encounter dispatch notes, how to issue an e-dispatch note step by step, and the penalty for failing to issue one.

Who does the e-dispatch note requirement cover?

The obligation to switch to e-dispatch notes arises in two ways: the revenue threshold and the line of business. In both cases, the core rules are set out in Tax Procedure Law (VUK) General Communiqué No. 509; the scope was extended by Communiqués No. 535 and No. 573.

Revenue threshold: 10,000,000 TL

E-invoice taxpayers with gross sales revenue of 10,000,000 TL or more in 2021 or later accounting periods switch to e-dispatch notes from July 1 of the following year. So for a taxpayer whose 2025 revenue reaches the threshold, the switch date is July 1, 2026; for one whose 2026 revenue reaches the threshold, it is July 1, 2027.

This threshold applies only to e-invoice taxpayers. For a business that has not yet switched to e-invoicing, the e-invoice threshold comes first; for e-invoice thresholds and switch dates, see our article on the e-invoice requirement.

For the 2018–2020 accounting periods, the revenue threshold was 25,000,000 TL; this old threshold was lowered to 10,000,000 TL from 2021 onward.

Who is covered regardless of revenue

The following groups issue e-dispatch notes regardless of their revenue:

• Taxpayers that manufacture, construct or import goods on special consumption tax (ÖTV) lists (I) and (III)
• Mining license holders
• Sugar producers
• Taxpayers operating in iron and steel products (GTİP chapters 72 and 73)
• Certain groups involved in the fertilizer trade and the fruit and vegetable trade
• Those within the scope of İDİS (Construction Rebar Monitoring System) with gross sales exceeding 1,000,000 TL

Start dates and sub-scopes differ for each of these groups; if your business falls into one of these lists, confirm the scope with your certified public accountant (mali müşavir).

Should a marketplace seller issue e-dispatch notes?

Most marketplace sellers are below the 10,000,000 TL threshold, so they are not e-dispatch note taxpayers. That does not mean a dispatch note is never needed; a seller that is not an e-dispatch note taxpayer issues a paper dispatch note when one is required.

In marketplace sales, you encounter dispatch notes in these situations:

• Shipping the order to the customer: If the invoice is issued before the parcel is handed to the carrier and sent with the product or electronically, in practice no separate dispatch note is issued. If you issue the invoice later, assess the situation with your certified public accountant.
• Shipping to a fulfillment warehouse: When you send your goods to the marketplace's warehouse or a logistics company's warehouse, no invoice is issued because there is no sale; this shipment is documented with a dispatch note.
• Transfers between your own warehouses: Movements of goods between branches, warehouses or workshops also require a dispatch note.
• Purchases from suppliers: Your supplier's dispatch note arrives with the goods; if you are an e-dispatch note taxpayer, you must respond to this document through the system.

A practical tip for sellers whose revenue is growing fast: if your annual gross sales revenue is approaching 10,000,000 TL, adapt your shipping processes to e-dispatch notes before the obligation arises. Having your warehouse, shipping and accounting teams test the new workflow a few months in advance makes the mandatory switch on July 1 smooth.

How do you issue an e-dispatch note?

Choosing a method

Like the e-invoice, the e-dispatch note is used via the GİB portal, a private integrator or direct integration. The e-dispatch note application is separate from the e-invoice application; the integrator you use for e-invoices usually offers an e-dispatch note service as well. For businesses with many shipments per day, integration is more practical than the portal.

Step-by-step issuance

1. Prepare the document before shipment. The e-dispatch note must be issued and transmitted to GİB before the goods are actually shipped. A document issued after the goods are on the road is not considered issued on time.
2. Enter the buyer and delivery details. The buyer's trade name, tax ID number (VKN) or Turkish ID number (TCKN), and delivery address must be complete.
3. Enter the goods details. The type, quantity and unit of the goods (C62 for pieces, KGM for kilograms) must be selected correctly.
4. Add the transport details. The carrier company or the vehicle and driver details, along with the shipment date and time, are entered on the document.
5. Transmit the document to GİB and send it to the buyer. For a buyer that is an e-dispatch note taxpayer, the document arrives through the system.
6. Track the buyer's response. The buyer responds within 7 days of the actual shipment.
7. Issue the invoice. The invoice for the sale is issued no later than 7 days after delivery, with a reference to the dispatch note. For details, see our article on how many days you have to issue an invoice.

Buyer response types

Differences between the e-dispatch note and the e-invoice

The two documents are often confused, but their purposes and deadlines differ.

How does the daily workflow change?

For a marketplace seller that switches to e-dispatch notes, the biggest change in the daily workflow is that the document must be ready before the parcel leaves. A typical workflow looks like this:

1. Orders from the marketplace and warehouse transfer requests are collected.
2. If the invoice is not issued before handover to the carrier and sent with the goods or electronically, an e-dispatch note is issued for each shipment.
3. For bulk shipments to a fulfillment warehouse, a single e-dispatch note covering all items shipped is issued and matched against warehouse records.
4. Before handover to the carrier, the documents are checked to confirm they have been transmitted to GİB.
5. Incoming e-dispatch notes from suppliers are answered within 7 days.

The most common problem in this workflow is issuing the document after the goods are already on the road on busy days. Linking shipping label printing to the e-dispatch note creation step reduces this risk.

Penalty for not issuing an e-dispatch note

Failing to issue or obtain a dispatch note (including an e-dispatch note) is subject to a special irregularity penalty under VUK 353/2. In 2026, the penalty per document ranges from 17,000 TL to 170,000 TL, depending on the order of detection. The penalty imposed in a single audit cannot exceed 1,700,000 TL, and the total penalty imposed in a calendar year cannot exceed 17,000,000 TL.

Issuing paper documents after the e-document requirement has started is also risky: under GİB regulations, a document issued on paper while the requirement applies is deemed never to have been issued, and a separate penalty applies to each document. For all penalty amounts and calculation examples, see our article on the special irregularity penalty for invoices.

Common e-dispatch note mistakes

• Issuing the document after shipment: The e-dispatch note must be issued before the goods are actually shipped; a document created after the vehicle has set off does not meet this condition.
• Using the wrong unit: Choosing a different code instead of C62 for pieces leads to quantity mismatches on the buyer's side and partial acceptance responses.
• Not tracking the buyer's response: Shipments that receive a rejection or partial acceptance must be clarified before invoicing; otherwise, the invoice and the dispatch note won't match.
• Forgetting warehouse transfers: Warehouse and fulfillment shipments, which aren't invoiced because there is no sale, are the movements most often left undocumented.
• Assuming the e-invoice application is enough: The e-dispatch note is a separate application; being an e-invoice user does not mean you can issue e-dispatch notes, and you must apply separately.
• Entering incomplete transport details: A document missing carrier, vehicle and driver details can cause problems during a roadside inspection.

Checklist for the switch

• Did your gross sales revenue for the previous year reach 10,000,000 TL, and are you an e-invoice taxpayer?
• Is your business in one of the sectors covered regardless of revenue?
• Is your switch date (July 1 of the following year) clear?
• Has the e-dispatch note application been made through the portal or an integrator?
• Is a document workflow defined for warehouse, fulfillment and branch shipments?
• Does your shipping team know the document must be issued before the goods leave?
• Are buyer responses and the 7-day deadline being tracked?