How to Prepare a Payment Receipt (Tediye Makbuzu)?
How to Prepare a Payment Receipt (Tediye Makbuzu)?
Recording every payment made from a business’s cash register is essential for maintaining accurate cash flow tracking and keeping accounting records properly organized. In this article, we explain what the term “tediye” means, what information a payment receipt should contain, and which document should be used in different payment situations, with practical examples.
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Tediye refers to money paid out by a business, while collection refers to money received by the business.
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A payment receipt documents that a payment has been made, but it does not replace an invoice, expense voucher, or self-employment receipt.
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The receipt should include the parties’ details, date, payment method, amount in both numbers and words, description, and signature fields.
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The signature of the person receiving the payment is important for proving that the money was actually delivered.
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A payment receipt serves as proof of the payment, whereas a payment voucher is an internal accounting record of a cash payment.
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For payments that must legally be made through a bank or other financial institution, a payment receipt alone is not sufficient.
The word “tediye” is of Arabic origin and means “payment.” In accounting terminology, it refers to payments made by a business and therefore to money leaving the business. In everyday life, the term is more commonly associated with additional payments made to public-sector workers. For businesses, however, the payment receipt and payment voucher are the documents that are particularly relevant for documenting outgoing payments.
For example, when you make a cash payment to a supplier, provide an employee with a business advance, or pay a rental deposit in cash, you need to document who received the money, when it was paid, and why the payment was made. In this article, we explain what tediye means and how payments made by your business can be properly documented.
What Is Tediye?
Tediye simply means payment. In accounting, any payment made by a business from its cash register or bank account that results in money leaving the business is referred to as tediye. The opposite of tediye is collection. Collection refers to money entering the business.
The term “tediye payment” generally refers to a payment made in settlement of a debt or financial obligation.
Tediye and collection are two complementary concepts in accounting. Each has its own receipt and accounting voucher:
| Tediye | Collection | |
|---|---|---|
| Meaning | Payment | Receiving money, collection |
| Money movement | Money leaving the business | Money entering the business |
| Document given to the other party | Payment receipt | Collection receipt |
| Accounting voucher | Payment voucher | Collection voucher |
The term “tediye” can appear in different contexts. In accounting, it refers to payments made by a business. In labor law, it refers to additional payments made to public-sector workers. Although less common in everyday language, it can also be used to mean “repayment of a debt.”
Payments made to suppliers against invoices, salaries and advances paid to employees, rent, taxes, and Social Security Institution (SGK) payments can all be considered tediye transactions. These payments may be made in cash, by cheque, bank transfer, or EFT. Regardless of the payment method, they represent an outflow of money from the business and should therefore be supported by appropriate documentation.
What Is an Additional Tediye Payment?
An additional tediye payment is a statutory supplementary payment made to employees working as workers in public institutions and organizations under Law No. 6772 on Additional Payments to Workers Employed in Certain Public and Private Sector Workplaces. Many people searching for the meaning of “tediye” are actually referring to this type of payment.
The main characteristics of additional tediye payments are as follows:
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Who receives it: Workers employed in public workplaces such as ministries, municipalities, special provincial administrations, and public enterprises. Civil servants and private-sector employees are not included.
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Payment amount: It corresponds to a total of 52 days’ wages per year and is generally paid in four installments of 13 days each. This is why the term “13-day tediye payment” is commonly used.
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Payment dates: Payment dates are determined each year by a Presidential decision and published in the Official Gazette.
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Deductions: Additional tediye payments are considered wages and are therefore subject to Social Security premiums, income tax, and stamp duty deductions.
Since payment dates and amounts may change from year to year, the current payment schedule should be checked through the relevant Presidential decision published in the Official Gazette.
Are Tediye and Bonuses the Same?
No. An additional tediye payment is a statutory right arising from legislation and is paid only to public-sector workers. Bonuses in the private sector, on the other hand, may depend on an employment contract, collective bargaining agreement, or the employer’s own policies. Therefore, there is no general legal obligation for private-sector employers to make such payments.
What Is a Payment Receipt (Tediye Makbuzu)?
A payment receipt is a commercial document used to record a payment made by an individual or business, with the signature of the person receiving the money serving as confirmation. The party making the payment prepares the receipt, while the recipient signs it to acknowledge that the payment has been received. This provides a written record of who was paid, when, how much, and for what purpose.
Businesses may use payment receipts in situations such as:
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Providing an employee with a business advance or reimbursing an expense incurred by the employee
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Paying a supplier in cash for goods or services that have already been invoiced
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Paying rent or a deposit in cash
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Settling a debt between individuals or businesses in cash
The importance of a payment receipt is particularly evident in cash transactions. In bank transfers or EFT transactions, the bank statement or transaction receipt already provides evidence of the payment. For cash payments made in person, however, a signed receipt is one of the main documents proving that the money was handed over. Differences identified during cash counts may also result from undocumented cash payments of this kind.
In the public sector, a similar function is served by a refund/disbursement receipt (reddiyat makbuzu). Courts, enforcement offices, or tax offices may use such receipts to document money paid or refunded to entitled parties.
The main difference between a payment receipt and a collection receipt is the direction of the money movement. The person making the payment prepares the payment receipt, and the recipient signs it. A collection receipt, on the other hand, is prepared by the party receiving the money and given to the person making the payment. Therefore, both parties may have documents with different names for the same payment transaction.
Is a Payment Receipt an Official Document?
No. A payment receipt is not a tax document regulated under the Turkish Tax Procedure Law (VUK), such as an invoice, expense voucher, or self-employment receipt. Its primary purpose is to provide evidence that a payment has been made and, in this respect, it is considered a commercial document.
Nevertheless, payment receipts are important for businesses. Under Article 227 of the VUK, accounting records must be supported by documents. When cash leaving the business is supported by a signed payment receipt, the document can provide strong evidence both during internal audits and in the event of a future dispute.
Important: A payment receipt cannot replace an invoice when purchasing goods or services. If you purchase goods or services from a tax-exempt tradesperson or an individual who is not a taxpayer, an expense voucher must be issued. An expense supported solely by a payment receipt may not be accepted during a tax audit.
An expense voucher is a tax document prepared by the buyer to document purchases of goods or services from individuals who cannot or are not required to issue an invoice. It is considered equivalent to an invoice for tax purposes. It must be prepared in at least two copies within seven days of the delivery of the goods or completion of the service. As of January 1, 2026, the electronic version of the expense voucher, known as the e-expense voucher, has become mandatory for certain businesses.
In short, the payment receipt documents the payment, while the expense voucher documents the purchase. Depending on the nature of the transaction, both documents may need to be prepared.
How to Prepare a Payment Receipt
There is no single mandatory format prescribed by law for payment receipts. However, certain information should be included in full to ensure that the receipt has evidentiary value.
Information that should be included on a payment receipt:
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Receipt serial and sequence number
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Date of issue
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Name or business name, tax identification number (VKN) or Turkish ID number (TCKN), and address of the party making the payment
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Name and surname or business name and TCKN/VKN of the recipient
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Payment amount in both numbers and words
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Payment method (cash, cheque, bank transfer/EFT, etc.)
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A description explaining what the payment relates to
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Signatures of both the payer and the recipient
Steps for completing a payment receipt
1. Assign a serial and sequence number.
Number receipts consecutively, such as 2026/001 and 2026/002. Missing or duplicate numbers may undermine the reliability of the records.
2. Enter the parties’ details.
Include the necessary identification and contact information of both the business making the payment and the person receiving the money.
3. State the payment amount in numbers and words.
Writing the amount in words as well helps prevent unauthorized changes to the numerical amount later.
4. Specify the payment method.
If payment was made by cheque, include details such as the bank, cheque number, and maturity date.
5. Clearly describe the payment.
Use a specific description such as “September 2026 rent payment” or “Payment of invoice No. 012345.”
6. Obtain signatures and prepare two copies.
One copy should be retained by the business, while the other should be given to the person receiving the payment.
7. Record the transaction in the accounting system.
The payment should be recorded in the accounting system on the same day using a payment voucher.
Common mistakes when preparing payment receipts include failing to write the amount in words, leaving the description section blank, omitting the recipient’s
signature, and preparing only one copy. Such omissions may weaken the evidentiary value of the receipt.
Is a Receipt Required for Cheque or Bank Transfer Payments?
For payments made by bank transfer or EFT, the bank transaction receipt provides the primary evidence that the payment was completed. Therefore, preparing an additional payment receipt is generally not mandatory. However, if the description on the bank receipt is insufficient or a single payment settles multiple invoices, preparing a detailed receipt may make the records clearer.
For cheque payments, the payment receipt can document that the cheque was handed over to the other party. Therefore, details such as the cheque number and maturity date should be included on the receipt.
What Is a Payment Voucher? How Does It Differ from a Payment Receipt?
A payment voucher is an internal accounting document used to record cash payments made from a business’s cash register in the accounting system. Together with the collection voucher and journal/adjustment voucher, it is one of the basic types of accounting vouchers.
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Collection voucher: Records money entering the business’s cash register.
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Payment voucher: Records money leaving the business’s cash register.
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Journal/adjustment voucher: Used for accounting entries that do not involve cash movements.
In simple terms, the payment receipt is evidence of the payment transaction between the parties, while the payment voucher is the business’s internal accounting record. In many cases, the payment receipt serves as the supporting document for the payment voucher.
Payment Voucher Accounting Example
Suppose an employee is given a business advance of TRY 4,500. This transaction can be recorded in the payment voucher as follows:
| Account | Debit | Credit |
|---|---|---|
| 195 Business Advances | TRY 4,500.00 | |
| 100 Cash | TRY 4,500.00 |
If an invoice from a supplier is paid in cash, the 320 Suppliers account is debited and the 100 Cash account is credited.
Which Document Should I Use? Payment Receipt, Collection Receipt, Expense Voucher, or Invoice
Documents used for payment and collection transactions can sometimes be confused with one another. The table below summarizes which document should be used in each situation and whether the document is considered a tax document.
| Document | Who prepares it? | When is it used? | Is it a tax document? | Example |
|---|---|---|---|---|
| Invoice | Seller of the goods or services | At the time of sale or within 7 days | Yes (VUK Art. 229) | Purchasing stationery from a supplier |
| Expense voucher | Buyer of the goods or services | When purchasing from a tax-exempt tradesperson or non-taxpayer | Yes (VUK Art. 234) | Purchasing products from a farmer |
| Self-employment receipt | Self-employed professional | When the service fee is collected | Yes (VUK Art. 236) | Legal service fee |
| Collection receipt | Party receiving the money | When payment is received | No, commercial document | Receiving a cash payment from a customer |
| Payment receipt | Party making the payment | When payment is made | No, commercial document | Providing an employee with a business advance |
| Bank transaction receipt | Bank | For bank transfers, EFT, or POS transactions | No, but primary evidence of payment | Paying a supplier by bank transfer |
A payment receipt does not replace any of the documents listed above; rather, it can support them when necessary. For example, when you pay for an invoiced product in cash, the invoice serves as the tax document for the purchase, while the payment receipt serves as evidence that the payment was made. Both can therefore be kept together in the records.
One of the most commonly confused pairs is the payment receipt and expense voucher. When purchasing goods or services from a tradesperson or individual who cannot issue an invoice, an expense voucher should be prepared. If the payment is also made in cash, a separate receipt may be prepared to document the payment.
Cash Payment Limits: When Should You Pay Through a Bank?
Not every payment can be made in cash and documented solely with a receipt. Under Article 257, paragraph 2 of the VUK and VUK General Communiqué No. 459, certain payments and collections exceeding the specified threshold in transactions involving the purchase and sale of goods and services must be made through a bank, payment institution, or the Post and Telegraph Organization (PTT), and must be supported by documentation issued by these institutions. Communiqué No. 575 sets this threshold at TRY 30,000.
For payments exceeding this threshold, the bank transaction receipt or equivalent document issued by the relevant financial institution is required. A payment receipt alone is not sufficient. Failure to comply with this requirement may result in a special irregularity penalty equal to 10% of the transaction amount.
The threshold is applied based on the total amount of the transaction. Splitting a payment into smaller amounts does not eliminate the obligation. Even for transactions below the threshold, using a bank transfer can be a safer option from an evidentiary perspective.
Can a Payment Receipt Be Prepared Digitally?
Paper receipt books can make cash tracking more difficult due to skipped numbers, lost copies, or disorganized records. When payments are recorded using an accounting or bookkeeping software, cash or bank movements can be created automatically. The relevant current account or employee balance can also be updated immediately.
Regardless of the method you use, payment documents should be retained. Under the VUK, books and documents must be kept for five years starting from the calendar year following the year to which they relate. Under the Turkish Commercial Code, commercial books and documents must generally be retained for ten years.
Conclusion
Tediye refers to any payment or outflow of money from a business, and a payment receipt can be used to document these transactions. Although a payment receipt is not a tax document, when it is completed accurately and signed, it provides evidence of the payment, helps keep cash movements under control, and serves as supporting documentation for the payment voucher.
However, a payment receipt does not replace an invoice or expense voucher. Likewise, for payments exceeding TRY 30,000 that are required to be made through a bank or another authorized institution, preparing only a payment receipt is not sufficient. Numbering receipts consecutively, preparing them in two copies, and retaining them for the legally required period can help keep your business’s cash and accounting records organized and ready for inspection.
