e-Delivery Note (e-İrsaliye) 2026: A Transition Guide for SMEs
The calendar is fixed for businesses in Türkiye with gross sales of 10 million TL or more: from 1 July 2026, the delivery note (in Turkish, irsaliye — the shipping document that accompanies goods in transit) must be issued electronically instead of on paper. There are only weeks left. And the switch is not a one-click task you can finish in an afternoon — several pieces, from the financial seal to your ERP connection, need to be in place beforehand.
Here is the part firms underestimate: unlike an invoice, a delivery note has to be created before the goods physically leave. If the system is not ready on the morning of 1 July, the truck waits at the gate.
What is e-İrsaliye? It is the electronic version of the sevk irsaliyesi (waybill / dispatch note) regulated by GİB, the Turkish Revenue Administration. It is part of the same e-document family as e-Invoice and e-Ledger.
Who exactly is in scope?
The obligation has two separate doors — turnover, and sector.
| Scope | Condition | Deadline |
|---|---|---|
| Turnover-based | Gross sales of 10 million TL or more in 2024 or 2025 | 1 July 2026 |
| Sector-based | Goods on the ÖTV (special consumption tax) lists I/II/III, sugar manufacturing, iron and steel, mining licence holders, fertiliser and agricultural produce trade | No turnover threshold |
If your turnover is below the limit but you operate in one of those sectors, you are in scope regardless of the figure. This distinction trips up a lot of companies.
One more point that often gets missed: to use e-İrsaliye, you must already be an e-Invoice taxpayer. The two are linked. A firm that has not yet moved to e-Invoice and is now caught by the e-İrsaliye rule actually has to complete both registrations at once.
e-İrsaliye does not arrive alone
Türkiye’s e-document architecture is a set of interlocking rings. To make sense of e-İrsaliye you need to see the whole chain:
- e-Invoice (e-Fatura) — mandatory since 1 July 2025 for those whose gross sales exceeded 3 million TL in 2022 or later. The prerequisite for e-İrsaliye.
- e-Archive Invoice (e-Arşiv) — required for every invoice above 3.000 TL (taxes included) issued to a buyer who is not an e-Invoice taxpayer. The cash-register (ÖKC) receipt limit for same-day sales to one person is 12.000 TL.
- e-Ledger (e-Defter) — became mandatory from 1 January 2026 for businesses already on e-Invoice.
- e-İrsaliye — the electronic document for shipping; the subject of this article.
So a company crossing the 10 million TL threshold has to run e-Invoice + e-Archive + e-Ledger + e-İrsaliye through one infrastructure in practice. Patch each of the four documents separately and your accounting and shipping teams end up chasing each other.
The real decision is technical: portal, integrator, or integration?
GİB offers three methods, and the right one depends on your document volume.
GİB Portal — free and adequate for low-volume firms issuing a handful of notes a month. But you enter every document by hand; it does not scale.
Private Integrator (özel entegratör) — you work through the web interface or API of a GİB-approved service provider. They set up your financial seal, take on the archiving obligation and keep you running without downtime, which is why this is the most common choice. Pricing follows a monthly subscription plus credit model; depending on volume it typically ranges from a few hundred to a few thousand TL per business.
Direct Integration (özel entegrasyon) — the most robust way to connect your ERP to the GİB system. Whether you run Logo, Mikro, Netsis, SAP or your own software, the delivery note is created inside the ERP, stamped automatically and transmitted to GİB. It talks to your shipping and stock modules in real time. It takes the most setup effort, but for a firm issuing dozens of notes a day it is the only sensible option.
Our work usually sits in that third item: building the bridge between the ERP and the integrator, fitting the warehouse and dispatch flow to e-İrsaliye, and making sure shipments do not stop on go-live day.
With weeks to spare, what should you do?
In order:
- Check your 2024 and 2025 turnover. Confirm which year you crossed the 10 million TL line, and review the sector list too.
- Verify your e-Invoice status. If you are not yet a taxpayer, complete that registration first — e-İrsaliye will not open without it.
- Obtain a financial seal (mali mühür) or e-signature. Procurement from the Public Certification Centre can take a few weeks; this is the most critical bottleneck.
- Choose the method. Decide between portal, integrator and integration based on your volume.
- Run a test shipment. Before 1 July, send one real delivery note end to end and rehearse the in-transit document (electronic or printout) flow.
These five steps are doable in a compressed window — but the financial seal must be started early.
Frequently asked questions
Do I still need a copy in the vehicle, like a paper waybill? Issuing the document electronically is enough; during transit either the electronic document retrieved from GİB must be accessible, or a printed copy must be in the vehicle.
I’m below the turnover limit but growing. Should I switch now? You enter scope automatically in the seventh month following the accounting period in which you cross the threshold. Early, voluntary transition is possible, and if you have a growth plan, building the infrastructure up front costs less than rushing later.
Is my current ERP compatible with e-İrsaliye? Current versions of common packages like Logo, Mikro and Netsis support e-document integration; correct configuration and an integrator connection are a setup matter. Custom or legacy software is another story — clarify that with your ERP provider.
Are there penalties if I don’t switch? Failing to issue e-İrsaliye while in mandatory scope falls under the special irregularity provisions of the Tax Procedure Law. Because the amount applies per document, it adds up fast in shipping-heavy firms.
A note to be fair: GİB lowers these thresholds periodically, and draft regulations proposing further reductions are in circulation. Confirm your own taxpayer status with your accountant; this article is a general roadmap, not tailored advice.
To set up your e-İrsaliye transition integrated with your ERP and to manage the financial seal and integrator process, get in touch with us. Keep your shipments moving on the morning of 1 July.
Sources
- Turkish Revenue Administration (GİB) — e-İrsaliye Application: ebelge.gib.gov.tr
- Turkish Revenue Administration (GİB) — e-Invoice and e-Archive Communiqués: ebelge.gib.gov.tr
- Tax Procedure Law General Communiqué No. 509 and amendments (e-document obligation thresholds)
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