Can we refrain from recording e-Archive invoices that are not objected to or rejected within the given period?
e-Archive invoices cannot be canceled after the cancellation period has expired. The customer must record the invoice and then issue a return invoice to the buyer.
e-Invoice Cancellation – GİB – e-Invoice Forum
You can follow the explanations below for canceling an e-Invoice:
1- If you have not sent the invoice: 2- If you are using the GİB Portal method:
3- Invoices created and approved through 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 the invoice you have approved but not sent (in drafts) by clicking the “Edit” button. In this case, the same invoice (without changing the invoice number) will be re-approved, and the invoice will exit the “Approved” status and return to the “Not Approved” status as it was initially created.
(2) If you do not want to use the same invoice number: You can cancel the invoice you have approved but not sent (in drafts) by clicking the “Cancel” button. Afterward, this invoice will be moved to the Archive menu. Since you must keep this invoice along with your other invoices, you can download and store the relevant invoice from the Archive menu on your computer. You can create a new invoice with the next invoice number from the “Create Invoice” section.
1- If you are using the “Upload Tools” section:
(1) If you haven’t uploaded the incorrect invoice to the portal, you can consider it as if the invoice was never created and 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 uploaded invoice. Uploaded invoices cannot be deleted from the portal. You can cancel the uploaded invoices using the cancel button. Afterward, you must download and store the relevant invoice from the Archive menu on your computer. You can upload your new invoice with the next invoice number through the “Upload Tools” section.
If you are using one of the integration or special integration methods, you can delete or cancel the invoice you have approved but not sent from your system, making it as if it was never created. You can either create a new invoice using the same invoice number (subject to regulatory obligations) or keep this invoice as a canceled invoice in your system.
It is not necessary to notify GİB regarding invoices that have been created and numbered but are kept in your system as canceled invoices.
- If you have successfully sent the invoice (as no correction can be made on a sent invoice);
If the invoice is a commercial invoice, the recipient can respond with a rejection (within 8 days). Since the sender sees that the invoice envelope has a status of 1300 (the invoice has been validated), they must show this invoice in their records. After the rejection response successfully receives a status code, the sender should reverse the invoice from their records. The recipient, on the other hand (provided the invoice and rejection response are in the system), should not record the invoice at all. (After rejection, the invoice will not disappear from the GİB system, nor will the status code on the system change. However, in the case of an audit, you can present this legally valid rejection response.)
Whether it’s a Basic or Commercial Invoice, the RECIPIENT;
If it complies with legislative provisions, they can issue a return invoice (the legislative provisions related to issuing return invoices should be reviewed. Issuing a return invoice in an inappropriate situation may cause problems during an audit).
The recipient may object to the invoice via external methods. Before objecting, the sender must show the invoice in their records, as the invoice envelope has a status of 1300 (or still 1220 after 48 hours). After the objection, the sender must reverse the invoice from their records. The recipient should not record the invoice and must object to the invoice using one of the objection methods in the Turkish Commercial Code (such as KEP, notary, etc.). (After the objection, the invoice will not disappear from the GİB system, nor will the status code on the system change. However, in the case of an audit, you can present this legally valid objection document.)
If the recipient has accepted the incoming e-invoice by sending an acceptance application response but later realizes that the acceptance was a mistake, they can object to the invoice via external methods. Before objecting, the sender must show the invoice in their records, as the invoice envelope has a status of 1300 (or still 1220 after 48 hours). After the objection, the sender must reverse the invoice from their records. The recipient should not record the invoice and must object to the invoice using one of the objection methods specified in the Turkish Commercial Code (such as Registered Electronic Mail (KEP), certified mail, telegram, or notary). (After the objection, the invoice will not disappear from the GİB system, nor will the status code on the system change. However, in the case of an audit, you can present this legally valid objection document.)
Once an e-invoice has been rejected or objected to via external methods, the sender cannot reuse the same e-invoice number. The e-invoice must be resent with a different invoice number.
For newly created invoices, it is recommended to include information in the invoice’s notes section regarding the previous error invoice number and the reason for the error (the Tax Procedure Law and relevant legal provisions are valid, and it is the taxpayer’s responsibility).
- If you sent the invoice but the invoice envelope encountered an error;
If the invoice did not reach its destination due to an error in the envelope, it is already invalid, similar to a canceled invoice. The sender should query the status of the envelope they sent and, if there is an envelope that did not go through due to an error, refer to the answer to question 2614 for the details of the error. If the relevant process requires resending (since the invoice did not reach its destination successfully and is therefore invalid like a canceled invoice), the invoice content can be edited correctly and sent again.
Additionally, the e-invoice cancellation and objection portal has been launched, and the necessary explanations are available in the e-INVOICE APPLICATION CANCELLATION, NOTICE/OBJECTION GUIDE published on 11/06/2021 at ebelge.gib.gov.tr. Cancellations or objections can be made according to these explanations.
For the cancellation of e-Archive, e-SMM, and e-MM, please refer to 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.
