Export-Registered Invoice Codes: 701, 702, 703, 704

Export-registered invoice (ihraç kayıtlı fatura) codes are four codes showing that no tax was collected on deliveries made to an exporter on the condition that the goods are exported: 701, 702, 703 and 704. These codes are used only on invoices of the IHRACKAYITLI type (and also with the IADE and SGK types); they are not valid with the ISTISNA type.

List of export-registered invoice codes

In an export-registered sale, VAT (KDV) is calculated on the invoice but not collected from the buyer; once the export takes place, the tax remains uncollected. For goods subject to special consumption tax (ÖTV), the same logic applies to ÖTV through code 703 or 704.

Which invoice type is it used with?

• IHRACKAYITLI: This is the type of the sales invoice.
• IADE and SGK: 7xx codes are also valid with these types.
• ISTISNA: 7xx codes cannot be used; the ISTISNA type is for 3xx and 2xx codes.
• 555: The VAT rate control code cannot be selected with the IHRACKAYITLI type.

If the code and the type do not match, the invoice will not pass the Turkish Revenue Administration (GİB) checks. You can see in one place which types the other code families are valid with in our e-invoice exemption codes guide.

GTİP and DİİB line code for code 702

702 is for sales under an inward processing authorization certificate (DİİB) or the temporary admission regime. With this code, two additional pieces of information are mandatory on every invoice line: the 12-digit GTİP (customs tariff statistical position) and the 11-digit ALICIDIBSATIRKOD, which identifies the line in the buyer's DİİB. You get this information from the exporting buyer; a missing value or the wrong number of digits will cause the invoice to be rejected.

When does a marketplace seller issue an export-registered invoice?

The sales you make to consumers on a marketplace are not export-registered. These codes come into play when the goods you produce are sent abroad not by you but through an exporting company. For example, if a seller producing textile products supplies goods wholesale to a foreign trade company alongside its marketplace sales, and the exporter is going to export those goods, an export-registered invoice can be issued.

If you ship the goods directly to the buyer abroad yourself, you issue an invoice of the ISTISNA type with code 301 (or 338 if you are the manufacturer), not an export-registered one. Who can benefit from export-registered sales and within what period the export must be completed are set out in detail in the VAT General Implementation Communiqué (KDV Genel Uygulama Tebliği); confirm with your certified public accountant (mali müşavir) before your first transaction. For choosing the scenario and type, you can also check our e-invoice scenarios and invoice types guide.