Types of Invoices

 

Invoices are official documents that record commercial transactions and provide legal validity. Depending on their purpose, taxation method, payment status, and delivery format, invoices are classified into different types.

 

 

 

1. Sales Invoice

 

A sales invoice is an official document issued by a business to its customer to record the sale of goods or services. Every sale must be documented to become legally valid.

A sales invoice includes details such as the type of goods or services sold, quantity, unit price, and total amount.

 

Mandatory information on a sales invoice:

 

• Date of issue, serial and sequence number
• Seller’s name or trade name, address, tax office, and tax number
• Buyer’s name or trade name, address, tax office, and tax number (if applicable)
• Description, quantity, unit price, and total amount of goods or services
• Delivery date and delivery note number (if any)

 

 

2. Delivery Note Invoice

 

An invoice that serves both as a sales invoice and a delivery note is called a delivery note invoice. It documents both the sale and the shipment of goods.

 

Required details on a delivery note invoice:

 

• The phrase “Delivery Note Invoice”
• Approval stamp of the Ministry of Finance or notarization
• Seller’s name, trade name, address, tax office, and tax number
• Description, quantity, unit price, and total value of goods or services
• Delivery destination and buyer information
• Serial and sequential number
• Date and time of issuance
• Signature of the issuer

 

3. Proforma Invoice

 

A proforma invoice is a quotation document and does not create any financial or legal obligation. It is sent to the buyer as an offer before the actual sale takes place. No payment or shipment is made based on a proforma invoice.

There is no specific regulation regarding proforma invoices in Turkish tax or commercial law. Companies may prepare them according to their needs. However, official invoices must never be used as proforma invoices, and the document must clearly include the phrase “Proforma Invoice.”

 

 

Information that may be included in a proforma invoice:

 

• “Proforma Invoice” statement
• Date of issue
• Seller and buyer details
• Description, quantity, unit price, and total amount
• Payment and delivery terms
• Country of origin
• Weight, dimensions, and packaging details
• Shipping method
• Freight and insurance costs
• Issuer’s signature

 

4. Return Invoice

 

A return invoice is issued when goods purchased by a customer are returned to the seller. The return may be for all or part of the goods.

 

Points to consider when issuing a return invoice:

 

• The phrase “Return Invoice” must be clearly stated
• The original sales invoice template is used
• The serial number and date of the original invoice must be referenced
• The unit price of returned goods cannot exceed the original invoice price
• Return invoices may be issued as open or closed invoices

 

 

Invoice Types Based on Taxation

 

5. Withholding Tax Invoice

 

A withholding tax invoice is issued when a portion of VAT is withheld by the buyer and paid directly to the government instead of the seller.

 

 

Institutions subject to VAT withholding include:

 

• Public administrations and government bodies
• Municipalities and special provincial administrations
• Universities (excluding foundation universities)
• Banks and financial institutions
• State-owned enterprises
• Organized industrial zones
• Companies with more than 50% public ownership

 

Transactions subject to VAT withholding:

 

• Construction works and related engineering services
• Cleaning and environmental maintenance services
• Private security services
• Maintenance, repair, and renovation services
• Catering and food services
• Consultancy and auditing services

 

 

6. Special Communication Tax (SCT) Invoice

 

Special Communication Tax is applied to mobile communication services in Türkiye. It is paid by GSM subscribers and collected by mobile operators, and it is shown separately on invoices.

 

7. Special Consumption Tax (SCT/ÖTV) Invoice

 

Special Consumption Tax is a consumption tax imposed on certain goods at the import stage or during the first sale. It is paid by importers or manufacturers.

 

Products subject to Special Consumption Tax include:

 

• Fuel, LPG, and natural gas
• Tobacco and alcoholic beverages
• Motor vehicles
• White goods (refrigerators, washing machines, dishwashers, etc.)
• Electronic devices (TVs, mobile phones, cameras, etc.)
• Cosmetics and precious stones

 

8. Withholding (Stopaj) Invoice

 

Withholding tax refers to income tax deducted at source. Income such as freelance professional fees and rental income are subject to withholding. Documents like professional service receipts and expense vouchers include withholding tax.

 

Invoice Types Based on Payment Terms

 

9. Open Invoice

 

Issued for credit or deferred payment sales. The invoice is signed and stamped at the top.

 

10. Closed Invoice

 

Issued for cash sales, indicating that payment has been received in full. The stamp and signature are placed at the bottom.

Note: There is no specific regulation in tax legislation distinguishing open and closed invoices.

 

Invoice Types Based on Delivery Method

 

11. Printed Invoice

 

Invoices printed by authorized printing houses in compliance with legal requirements.

 

12. Digital Invoice

 

Invoices created and stored electronically, having the same legal validity as printed invoices.

 

13. e-Invoice

 

Invoices issued and exchanged electronically between taxpayers registered in the e-Invoice system.