e-Invoice and e-Archive Cancellation, Objections and Return Invoices

You can cancel an e-invoice (e-Fatura) within 8 days from the date the invoice is delivered to the buyer. Once this period ends, the Turkish Revenue Administration (GİB) system no longer accepts cancellation or objection requests; you then need to document the error or the return with a return invoice or an expense voucher (gider pusulası). The same 8-day period also applies to e-archive invoices (e-Arşiv).

In this guide, you will find how cancellations and objections work, who issues the return invoice and with which type, how to use the expense voucher and the e-archive return section for consumer returns, and a decision table showing what to do in each case.

The e-invoice cancellation period: the 8-day rule

The period comes from Article 21/2 of the Turkish Commercial Code (TTK): a person who receives an invoice and does not object to its content within 8 days of receipt is deemed to have accepted it. GİB has also tied cancellation and objection procedures to this period. The period starts on the date the document is delivered to the buyer.

Since May 1, 2021, e-invoice and e-archive cancellations have been reported to GİB electronically. In other words, simply marking the invoice as "canceled" in your own software is not enough; the cancellation must also be submitted to the system through the GİB portal or your private integrator. After 8 days, the system does not accept this notification.

Cancellation and rejection by scenario

In e-invoicing, the invoice's scenario determines how cancellation works.

TICARIFATURA: the buyer rejects through the system

With a commercial invoice, the buyer can respond with acceptance or rejection through the e-invoice system within 8 days of receiving the invoice. A rejected invoice becomes void; no separate return invoice needs to be issued for it. The seller issues a new invoice with the correct details.

TEMELFATURA: no in-system rejection

With a basic invoice, there is no acceptance or rejection response within the system. If the parties agree to cancel the invoice, the cancellation request is submitted through the GİB portal or a private integrator. If the buyer objects to the invoice, they need to use one of the external objection channels below. For other differences between scenarios, see our article on e-invoice scenarios and invoice types.

e-Archive invoice

The seller who issues an e-archive invoice can cancel it within 8 days; the cancellation information is transmitted to GİB through e-archive reports. For practical details on invoices issued to consumers, read our article on the e-archive invoice cancellation period.

Objection channels

If the buyer disagrees with the content of an invoice they received, they file an external objection. An external objection is made through one of the following channels:

• Through a notary
• By registered letter
• By telegram
• Via KEP (registered electronic mail) with a secure electronic signature

The objection is also reported to the system through the GİB portal or a private integrator. This way, the invoice appears as objected to in GİB records. The objection must also be made within the 8-day period.

Return invoice: when the buyer is an e-invoice taxpayer

When goods sold are returned, who documents the return depends on the buyer's status. If both parties are e-invoice taxpayers, the party sending the goods back (the buyer on the original invoice) documents the return:

1. The buyer issues an e-invoice of type IADE.
2. If the original invoice is subject to VAT withholding (tevkifat), the type is TEVKIFATIADE.
3. The return invoice references the original invoice (invoice number and date).
4. The return invoice is sent as an e-invoice to the seller who issued the original invoice.

For example, if a store that is one of your wholesale customers and uses e-invoicing sends back 4 of the 20 boxes it bought 3 weeks ago as defective, the store issues the return invoice for those 4 boxes. You record this invoice not as a purchase but as a document correcting your sale.

If the buyer rejected a commercial invoice within 8 days, no return invoice is needed, because the rejected invoice is void. To carry the rates over correctly on invoices with withholding, our article on VAT withholding codes and rates may help.

Consumer returns: expense voucher and the e-archive return section

Consumer returns are the most common situation in a marketplace seller's day-to-day work. A consumer who is not a taxpayer cannot issue a return invoice. That is why the seller documents the return.

Expense voucher

The seller issues an expense voucher for the returned goods. According to a GİB private ruling (özelge), no withholding tax (stopaj) is applied on this expense voucher under Article 94 of the Income Tax Law (GVK); the VAT (KDV) on the returned goods can be adjusted under Article 35 of the VAT Law. The expense voucher must include the original invoice's number and date and the details of the returned goods.

The return section on the e-archive invoice

A consumer returning goods bought online can document the return by filling in and signing the return section on the printout of the e-archive invoice. This document replaces the expense voucher the seller would otherwise issue. In practice, because most customers send products back in marketplace returns without filling in this section, sellers usually go the expense voucher route.

In a distance sale (mesafeli satış), the consumer can exercise the right of withdrawal (cayma hakkı) within 14 days from the day they receive the goods; the seller then refunds the price within 14 days. For withdrawal rules, see our article on distance sales and the right of withdrawal, and for how to issue the expense voucher, see expense vouchers for consumer returns.

Partial returns

When only part of an order is returned, the original invoice is not canceled; only the returned items are documented. For example, if a customer sends back one product from a three-product Trendyol order using the right of withdrawal, the expense voucher is issued only for that product, at the unit price and VAT rate on the original invoice. The sale of the remaining two products stays valid as is.

The logic is the same for a corporate buyer: the IADE-type e-invoice the buyer issues includes only the quantity sent back and references the original invoice.

Decision table: what to do in each case?

VAT impact of cancellations and returns

Cancellations and returns have different VAT consequences. Because an invoice canceled within 8 days is considered void, the VAT on that invoice is treated as if it never arose; the correct invoice is reissued and the VAT return is prepared based only on the valid invoice.

With a return, however, the original sale remains valid and the return is recorded with a separate document. The seller adjusts the previously declared VAT under Article 35 of the VAT Law; for consumer returns, the basis for this adjustment is the expense voucher or the return section of the e-archive invoice. On a return invoice issued by a corporate buyer, the VAT on the return is shown on that document.

The period in which the adjustment is made may vary depending on whether the return happens in the same month as the sale or in a later period. Especially for returns that fall at the end of the month, confirm the period with your certified public accountant.

Common mistakes

• Counting the 8 days from the issue date: The period starts on the date the invoice is delivered to the buyer. Still, because proving the delivery date later can be difficult, acting early is the safest approach.
• Canceling the invoice only in your software: If the cancellation is not reported to GİB, the invoice continues to appear valid in GİB records.
• Trying to cancel after the deadline: Once 8 days have passed, the system does not accept the request; at that point, you need a return document or another correction method determined with your certified public accountant.
• Expecting a return invoice for a rejected commercial invoice: Rejecting a commercial invoice within 8 days makes it void; no separate return invoice is needed.
• Asking the consumer for a return invoice: A consumer who is not a taxpayer cannot issue a return invoice; the seller issues the document.
• Using the plain IADE type on an invoice with withholding: If the original invoice is subject to withholding, the return invoice type must be TEVKIFATIADE.
• Canceling the whole invoice for a partial return: Only the returned items are documented; the rest of the original invoice remains valid.

A practical workflow for marketplace sellers

If a customer cancels an order before shipping after you have invoiced it, cancel the invoice within 8 days and report it to GİB, and if an invoice was uploaded to the marketplace panel, update it according to the marketplace's rules. Because Trendyol allows only one invoice per package, it is important that the canceled invoice does not stay on the panel.

For returns that come in after the product has shipped, the process runs through the return. With every return approval:

1. Match the returned product with the original invoice.
2. If it is a consumer return, issue an expense voucher; if it is a corporate buyer, ask the buyer for a return invoice.
3. Make the stock entry and the VAT adjustment in the same period.
4. Archive the documents together with the original invoice.

Running this workflow the same way every month largely prevents return and sales records from failing to match at period end. If you are unsure about the period or amount of the tax adjustment, confirm with your certified public accountant.