e-Documents · 11 min read · Updated: 2026-10-26

What is an irsaliye and how do you issue one? A guide to Turkish delivery notes and e-İrsaliye

Goods on the road need a document with them, but that document isn't the invoice. We explain what an irsaliye is, when and how it's issued, and who has to use e-İrsaliye.

In short

• A sevk irsaliyesi (dispatch note) documents the transport of goods from the seller's premises until they reach the buyer, and must be in the vehicle during transport.
• The irsaliye is issued before the goods are dispatched; the invoice for goods sent with an irsaliye must be issued within 7 days of delivery at the latest.
• As a rule, goods in transit need a dispatch note even if an invoice has been issued; instead of a separate irsaliye, a combined irsaliyeli fatura or an invoice marked as replacing the irsaliye can be used.
• e-Fatura taxpayers with gross sales of 10 million TL or more in 2021 or later must use e-İrsaliye from July of the year after the threshold is exceeded.
• In Heyşirket, dispatch slips and incoming delivery notes are kept linked to stock and turned into an invoice in one click; electronic transmission of e-İrsaliye to GİB isn't available yet and is on the roadmap.

A parcel is about to leave the warehouse. The invoice isn't ready yet, because the customer wants a single invoice at the end of the month. Before setting off, the driver asks: "Where's the paperwork?" The answer is the irsaliye, the Turkish delivery note, and many small businesses only remember it when a vehicle is stopped at an inspection.

In this article we explain what an irsaliye is, how it differs from an invoice, what information it must contain, and when and how it's issued. Then we look at who e-İrsaliye applies to and how dispatch records are kept in Heyşirket.

1. Irsaliye — Before dispatch
2. Transport — Document in the vehicle
3. Delivery — Buyer signs
4. Invoice — Within 7 days

Part 1 · Definition What is an irsaliye?

An irsaliye is a commercial document that records goods being moved from one place to another. In the Tax Procedure Law (VUK) it's called a sevk irsaliyesi (dispatch note). It covers the journey of sold goods from the seller's premises to the buyer and stays in the vehicle during transport.

The irsaliye shows the movement of goods, not money. That's why a price isn't required; what matters is what was sent, how much, from whom to whom and when it left.

Irsaliyes aren't only issued for sales. They're needed in many cases where goods change location without changing hands: transfers between your own branches or warehouses, goods sent for repair or contract manufacturing, consignment stock, samples taken to a trade fair.

Part 2 · Difference What's the difference between an irsaliye and an invoice?

This is the most common confusion. In short: the invoice documents the sale, the irsaliye documents the transport. A sale can have both, or only one of them.

As a rule, goods in transit are documented with a dispatch note whether or not there's an invoice. If you don't want to issue a separate irsaliye, there are two options: an irsaliyeli fatura, which combines both documents on one sheet, or an invoice whose document type is marked "replaces the irsaliye". Even with the second option, a printout of the document must be in the vehicle during transport. Decide which suits you with your mali müşavir (certified accountant).

Part 3 · Contents What information must a dispatch note contain?

To be valid, a dispatch note must carry certain information. If you use paper irsaliyes, they must be printed by a printer that has an agreement with the Ministry of Finance, with a series and sequence number.

Information a dispatch note must contain

• Date of issue, series 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
• Type and quantity of the goods
• Actual dispatch date of the goods
• Vehicle plate and driver details (asked for in practice and make inspections easier)

What happens if goods travel without an irsaliye?

If an inspection on the road finds no irsaliye in the vehicle, or none was issued, a special irregularity penalty applies under Article 353 of the Tax Procedure Law. The penalty is based on the amount the document should have shown and has minimum amounts that are reset every year. So reasons like "it's a short distance", "it's a regular customer" or "the invoice will follow" don't make the irsaliye unnecessary.

The penalty isn't the only problem. For goods shipped without an irsaliye, it's unclear when they left stock, counts don't match, and when the 7-day invoice period started becomes debatable. A small habit prevents a big record-keeping problem.

Part 4 · In practice How do you issue an irsaliye?

As a rule, the irsaliye is issued by the party that transports the goods or has them transported. If you're sending the goods, you issue it; if the buyer collects the goods from your warehouse in their own vehicle, the buyer should issue it. The steps are the same for paper and electronic documents.

Steps to issue a dispatch note

1. Check the buyer's details

   Trade name, address, tax office and tax number must be correct. If the delivery address differs from the invoice address, write the delivery address.

2. Write the goods and quantities

   Write the type and quantity of each item with its unit. A price isn't required but makes invoicing easier later.

3. Enter the dispatch date and transport details

   Write the date the goods actually leave, the vehicle plate and the driver's name. If you're using a courier, name the courier company.

4. Issue the document before the goods leave

   The irsaliye is prepared before transport. One copy of a paper irsaliye travels with the goods in the vehicle, and one stays with you.

5. Get a signature on delivery

   The buyer signs the irsaliye when receiving the goods. Missing or damaged goods are noted on it.

6. Invoice within 7 days

   Issue the invoice within 7 days of delivery at the latest, quoting the related irsaliye number.

Part 5 · e-İrsaliye What is e-İrsaliye and who must use it?

An e-İrsaliye is an electronic document with the same legal standing as a paper dispatch note. It's issued electronically before the goods are dispatched and delivered to the buyer through the GİB (Turkish Revenue Administration) system. To use e-İrsaliye, you must be registered for e-Fatura.

Figures are an example. The threshold is based on gross sales; expenses aren't deducted.

A business that has moved to e-İrsaliye can't issue paper irsaliyes for the shipments it covers. We set out how all the e-documents relate to each other in e-Defter and digital transformation, and the e-Fatura vs e-Arşiv distinction in e-Fatura vs e-Arşiv.

Part 6 · Product How are dispatches and delivery notes recorded in Heyşirket?

In Heyşirket, pre-accounting is a module of your company panel, and dispatches are kept linked to stock. There's a dispatch slip for outgoing goods and an incoming delivery note for goods from suppliers. Both have two stages: a draft doesn't change stock, and confirming it creates the stock movement.

• Dispatch slip: you enter the customer, outgoing warehouse, irsaliye date, transport method (Own vehicle, Haulier, Courier), driver name, driver tax ID, plate and trailer plate.
• Dispatch: the confirmation you give as the goods leave; stock is deducted from the outgoing warehouse and the slip can no longer be changed.
• Turning it into an invoice: a dispatched slip creates an invoice draft in one click; customer, items, prices and warehouse are filled in, and the slip number is added to the note field.
• Incoming delivery note: goods from a supplier are entered as a draft and, once counted, Receive creates a stock entry in the target warehouse.

For a screen-by-screen walkthrough, see the guides how to issue a dispatch slip and incoming delivery notes. The overall stock setup is in inventory management basics. A summary of the feature is on the dispatch slips and delivery notes page.

Record your shipments together with stock Enter tomorrow's shipment as a draft today, confirm it while loading and move what was dispatched to an invoice in one click. Open dispatch slips

Author: Heyşirket Editorial Team