E-Invoice and e-Archive Invoice Disputes
Although the electronic invoice, the electronic archive invoice and the paper invoice have different technical production and transmission methods, the link between the invoice and the underlying contract does not disappear. In the electronic system, the creation, transmission and receipt of the invoice, the issuing of an application response, a cancellation request or a notification must be verified through separate records.
In e-Invoice and e-Archive disputes:
- The system status of the sender and the recipient on the date of the transaction
- The invoice scenario and the document type
- The UUID/ETTN information of the invoice and its integrity
- Records of issue, dispatch, receipt and viewing
- Application response, rejection and acceptance records
- The cancellation request and related electronic notifications
- Electronic or physical delivery of the e-Archive invoice
- Matching of the invoice with the order, waybill and delivery document
- Transfer records to the accounting and ERP system
- Return, price difference or correction document
- Fiscal seal, electronic signature and authority
- Records at the GİB, the private integrator and the parties’ systems
are examined. The fact that a technical system displays an invoice as “accepted,” “rejected” or “cancelled” should not be treated as producing a conclusive result, on its own, as to the existence of the underlying debt and the performance of the obligation. The system record must be assessed together with the parties’ legal declarations and their actual practice.
Our Approach in an Electronic Invoice File
We match the original electronic file of the invoice, the document identifier and the transaction records with the contract and performance documents. Where necessary, the scope of the records to be obtained from the accounting officer or the integrator is determined; a technical status code is not interpreted, on its own, as the outcome of the debt.
A portal transaction and a legal notice
The requirements of a cancellation or objection notice submitted to the GİB and of a legal declaration addressed to the other party must be examined separately. The basic and commercial scenarios, the e-Archive document and the status of the recipient in the system may give rise to different procedural routes. The electronic notification required by the current GİB guide must also be completed.
Which electronic records should you keep?
- The original XML/UBL file and the ETTN/UUID document identifier.
- Records of dispatch, delivery, application response, rejection, cancellation and approval.
- KEP evidence files, notification attachments and the integrator’s transaction history.
- Matching information with the contract, order, e-Waybill (e-İrsaliye) and payment.
A PDF image is a readable copy; it should not be assumed to replace the original electronic record. Do not share the fiscal seal, electronic signature or system passwords.
An e-Invoice is not a UETS notification
An electronic invoice and an official electronic notification are different systems. The service rules relating to the UETS (Electronic Notification System) do not automatically apply to an e-Invoice or a KEP message. If a court or enforcement document has also arrived, that document and its service record must be examined separately.