How will the correction of invoices whose objection and rejection periods have been missed be done?

A return invoice is issued for invoices for which no objection or rejection process has been made within the due date. After the return invoice is issued, the seller issues the correct invoice to the customer again

***DETAILED EXPLANATION
e-Invoice Cancellation – GIB – e-Invoice Forum

YOU CAN BASE THE FOLLOWING EXPLANATIONS FOR e-INVOICE CANCELLATION;

1. If you did not send the invoice:
a) If you are using the GIB Portal method;
i. Invoices created and approved from the “Create Invoice” section cannot be canceled. In this case, you have two options:

(1) If you want to use the same invoice number: You can re-edit your invoice that you approved and did not send (in drafts) with the “Edit” button. In this case, the approval of the same invoice (without changing the invoice number) will be lost and the invoice will exit the “Approved” status and return to the “Not Approved” status when you first created it.

(2) If you do not want to use the same invoice number: You can cancel the invoice you approved and did not send (in drafts) with the “Cancel” button. Then this invoice will be removed to the Archive menu. Since you need to store this invoice on your computer with your other invoices, you can download and save the relevant invoice to your computer from the Archive menu. You can create an invoice with the next invoice number from the “Create Invoice” section.

ii. If you are using the “Upload Tools” section:

(1). If you have not uploaded the incorrect invoice to the portal, you can think of it as if you have never created an invoice and you can create and upload a new invoice correctly with the same invoice number.

(2). If you have uploaded the incorrect invoice to the portal, it is not possible to make changes to the invoice you uploaded. Uploaded invoices cannot be deleted from the portal. You can cancel uploaded invoices with the cancel button. Then (since you need to store this invoice on your computer with your other invoices), you can download and save the relevant invoice to your computer from the Archive menu. You can upload your invoice with the next invoice number from the “Upload Tools” section.

b. If you are using one of the integration or special integration methods, you can delete or cancel your approved and unsent invoice from your system, it will be as if it had never been created. You can create a new invoice using the same invoice number (legislative obligations apply) or you can store this invoice in your system as a cancellation invoice.

There is no need to notify the Revenue Administration regarding invoices that are created and numbered but are kept in your system as a cancellation invoice.

If you have successfully sent the invoice (since corrections cannot be made on a sent invoice);

a. If the invoice is a commercial invoice, the recipient can reject the invoice (within 8 days). Since the sender sees that the status of the invoice envelope in question is 1300 (the invoice has become valid), he/she should show this invoice in his/her records. After receiving the successful status code of the rejection response, the sender should remove the invoice from his/her records with a reverse record. The recipient should not record the invoice at all (provided that the invoice and rejection response are in the system). (After the rejection, the invoice will not disappear from the GIB system or the status code on the system will not change. However, in the event of an investigation, you can show this legally valid rejection response.)

b. (Without distinction between basic / commercial invoices) BUYER;

i. can issue a return invoice if it is COMPLIANT with the provisions of the legislation (legislative provisions should be reviewed regarding the issuance of a return invoice. Issuing a return invoice for an inappropriate situation may cause you to have problems in the investigation).

ii. can object to the invoice through external means. Since the sender sees that the status of the invoice envelope is 1300 (or still 1220 after 48 hours) before the objection (since the invoice has become valid), he/she should show this invoice in his/her records. After the objection, the sender should remove the invoice from his/her records with a reverse record. The receiver should object to the invoice without recording the invoice at all, using one of the objection methods in the Turkish Commercial Code (KEP, notary, etc.). (After the objection, the invoice will not disappear from the GIB system or the status code on the system will not change. However, in the event of an investigation, you can show this objection document, which is legally valid.) (If the sender and the recipient agree, the invoice can be objected to externally after 8 days.)

c. If the recipient has accepted the incoming e-invoice by sending an acceptance application response, but later realizes that they accepted it by mistake and want to reject it, they can object to the invoice externally. Since the sender saw that the status of the invoice envelope was 1300 (or still 1220 after 48 hours) before the objection (the invoice has become valid), they should show this invoice in their records. After the objection, the sender should remove the invoice from their records with a reverse record.

The recipient must object to the invoice without recording it at all, using one of the objection methods included in the Turkish Commercial Code (via Registered Electronic Mail, registered letter, telegram, Notary specified in T.T.K.18/3). (After the objection, the invoice will not disappear from the GIB system or the status code on the system will not change. However, in the event of an investigation, you can show this objection document, which has legal validity.)

After the rejection of a sent e-invoice or objection by external means, the sender of the invoice cannot use the same e-invoice number again. The e-invoice must be sent with a different invoice number.

In re-created invoices, it would be appropriate to write the information regarding the invoice number where the error was previously received and the reason for the error in the notes field of the invoice (VUK and relevant legal provisions are valid and are the responsibility of the taxpayer.)

3. If you sent the invoice but the invoice envelope received an error;
If the invoice did not arrive because the envelope received an error, it is already invalid, like a canceled invoice. If the sender inquires about the status of the envelope they sent and receives an error and has an envelope that has not been sent, they should check the answer to question number 2614 according to the error details. If the relevant transaction requires a resend (the invoice is invalid since it has not been successfully delivered anyway, and therefore it is like a cancellation invoice), the invoice content can be edited and sent correctly.

In addition, the e-invoice cancellation and objection portal has been opened to the application and the necessary explanations are available in the e-INVOICE APPLICATION CANCELLATION, WARNING/OBJECTION NOTIFICATION GUIDE published on ebelge.gib.gov.tr ​​on 11/06/2021. Cancellation or objection can be made according to these explanations.

FOR CANCELLATION OF e-ARCHIVE, e-SMM and e-MM, please review question number 0066271.

Source: Istanbul Chamber of Certified Public Accountants
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither Karen Audit nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.