What is an e-Waybill (e-İrsaliye)?

A waybill (sevk irsaliyesi) travels with goods from the moment they leave the seller’s warehouse until they reach the buyer. It shows what is shipped, how much, from whom to whom, and in which vehicle.

The e-Waybill (e-İrsaliye) is the electronic form of the same document. Nothing is printed: the document is created in the format set by the Turkish Revenue Administration (GİB), reaches the recipient electronically, and is stored electronically.

Who issues e-Waybills?

The e-Waybill system is governed by Tax Procedure Law General Communiqué No. 509. The communiqué requires certain sectors and taxpayers of a certain size to switch. The scope has widened over the years, so check GİB’s e-Waybill page for the current rules. Taxpayers who aren’t required to join can still opt in.

An e-Waybill can only be issued when both parties are registered with the system. If the recipient isn’t registered, the shipment goes with a paper waybill. That’s why senders check whether the recipient is on the list of registered users before sending.

How e-Waybills are issued and sent

As with the e-Invoice, the document is prepared in the format GİB sets. The taxpayer sends it to GİB directly or through a GİB-licensed e-invoicing integrator (özel entegratör), which signs it with the financial seal (mali mühür) and delivers it to the recipient. Once the recipient takes delivery of the goods, they reply to the sender with a waybill response.

As on a paper waybill, the transport details are part of the e-Waybill: the carrier, the vehicle, and the delivery address. A document missing these details doesn’t count as a valid shipping document.

How it relates to the invoice

The waybill records the movement of the goods; the invoice records the price of the sale. Under Article 231(5) of the Tax Procedure Law (VUK), the invoice must be issued no later than 7 days after the goods are delivered.

A combined invoice and waybill (irsaliyeli fatura) does both jobs in one document. When goods ship on a separate waybill instead, track whether each sale is invoiced within that window.

e-Waybills in IWB

In IWB, you send the e-Waybill from the shipment that records goods leaving the warehouse. IWB first checks whether the recipient is an e-Waybill user. If not, you can continue with a paper waybill.

To send, you need at least one of the carrier’s name, the vehicle’s license plate, or the driver’s name, plus the province, district, and postal code of the delivery address. If any of these is missing, the document is held and its number isn’t used up. The recipient’s response updates the shipment’s delivery status, and if no response arrives within 7 days, the shipment is deemed accepted.

Incoming e-Waybills appear in a separate inbox, where they’re matched to goods receipts. An incoming waybill is the vendor’s notice of shipment and doesn’t change your inventory; the goods enter inventory at goods receipt.

In Field Service, you can also issue e-Waybills when you return a customer’s device from custody, send items back to a vendor (RMA), send out a loaner, or ship a replacement.

Sending e-Waybills and the incoming waybill inbox work through the Veriban integrator. On the invoicing side, orders with lines shipped but not invoiced for 7 days appear on the “Overdue for invoicing” card in Sales.