How Do You Issue an Expense Voucher for a Consumer Return?

Because a consumer cannot issue a return invoice, the seller issues the document for the returned goods; in short, this is called a return expense voucher (gider pusulası). The expense voucher shows the consumer's full name and address, the type, quantity and price of the returned goods, and the date and number of the original sales invoice. No withholding tax (stopaj) is applied on this document, and you can make an adjustment for the VAT (KDV) on the returned goods. If the consumer filled in and signed the return section on the printout of the e-archive invoice (e-Arşiv), you do not need to issue a separate expense voucher.

How do you issue a return expense voucher?

Follow these steps when closing out a return from a marketplace:

1. Confirm the return. Issue the document after the product reaches you and the return is approved.
2. Enter the consumer's details. The full name and address must match the details on the original invoice.
3. Enter the goods details. The type, quantity, unit price and amount of the returned goods; for a partial return, list only the items returned.
4. Reference the original invoice. Add the date and number of the sales invoice to the description, along with the marketplace order number.
5. Show VAT separately. To make a VAT adjustment, the amount excluding VAT and the VAT must be written separately.
6. Do not apply withholding tax. For consumer returns, no income tax withholding is applied through the expense voucher.

If you use the e-expense voucher (e-Gider Pusulası) application, you issue the document electronically; if you don't, you can also issue a paper expense voucher.

Example

For example, a product sold on Trendyol for 1,200 TL including VAT was returned. The amounts are shown on the expense voucher as follows:

When is the e-archive return section enough?

The e-archive invoice issued for online sales includes a return section. If the consumer prints the invoice, fills in this section, signs it and sends it back with the product, this document replaces the expense voucher. Because consumers usually don't print the invoice for marketplace returns, most sellers issue an expense voucher. For the other fields that must appear on the invoice, see our article on e-archive invoice details for online sales.

VAT adjustment and bookkeeping

The VAT on returned goods is adjusted under Article 35 of the VAT Law: the VAT you calculated on the sale is shown as a deduction in the return for the period of the return. In bookkeeping, the amount is usually debited to account 610 Sales Returns and its VAT to account 191 Deductible VAT; the refund paid to the consumer or the marketplace is recorded as the credit.

If the return comes from a buyer company and the buyer is an e-invoice (e-Fatura) taxpayer, an e-invoice of type IADE issued by the buyer is used instead of an expense voucher; for this distinction, see our article on e-invoice cancellation and returns. Withdrawal periods and return shipping rules are covered in our guide to the right of withdrawal in distance sales.

The choice of accounts in bookkeeping may vary; confirm with your certified public accountant (mali müşavir) before reflecting the VAT adjustment in your return.