In export activities, the products sold and the income obtained must be declared at the customs. This statement is a legal obligation in foreign trade activities. Sales made abroad through online platforms are subject to certain rules, like other trade activities. According to these rules, companies engaged in online trade activities for the international market are required to issue and declare e-export invoices in cases.
In this article, we have prepared for you, “What is a re-export invoice?” By answering the question, we talked about what to do for the declaration of this document.
What is E-Export Invoice?
Sales made abroad through online platforms are called e-export. In these sales, a special document with a customs-exit declaration must be given to the authorized institutions. This document contains detailed information about the products sold and the income earned from them. A copy of the invoice issued to the customer is submitted as an attachment to the declaration.
In some cases, invoices for the export of goods are issued electronically. The digital declaration of the export of goods made outside of Turkey via online platforms is called an e-commerce invoice.
For whom is the re-export Invoice Obligatory?
E-export invoice is obligatory for all sales made abroad through online platforms. Regardless of the field in which you operate, you must attach this invoice to the customs declaration made during the sales process. However, there are different types of documents within the scope of export e-invoice. The electronic invoice, which must be declared to the buyer, is different from the document sent to the Revenue Administration. For detailed information on this subject, you can read the content we have written about invoice types.
- Businesses that sell products in the raw material and industry categories such as iron and steel over the internet are required to declare e-invoices.
- All businesses whose annual revenue exceeds 30 thousand TL are required to submit an e-archive invoice to the Revenue Administration.
An e-export invoice is issued for all sales other than the above. This declaration can be made as an e-invoice or e-archive. With the regulation made on 1 July 2017, re-export invoice declaration is also obligatory for tax-exempt sales.
How to Arrange E-Export Invoice?
“How to issue a re-export invoice?” In this regard, the answer is among the questions that are curious. This document can be issued through integrator companies. Institutions authorized to issue e-invoices by the GİB are named as such. The declaration of the invoices created by the integrators to the ministry and the GİB is made by the company.
VAT declaration is not included in the re-export invoice. E-export invoices can also be issued through the application on the website of the Revenue Administration. For detailed information on this subject, you can read our content titled e-invoice. The document in question is prepared online. However, the invoices sent to the customer can also be sent in hard copy upon request.
In case of a deficiency or disruption in sales-related transactions, the re-export invoice can be canceled. You can make this cancellation at the customs office closest to you.
What should be included in the e-Export Invoice?
The e-export invoice contains the details of the transaction between the seller and the buyer. In this regard, the following information should be included in the invoice;
- Product information (weight, size, and quantity)
- Product unit price and total sales price
- Tax office and tax number of the seller
- Tax number valid in the buyer’s home country
- Title of the buyer company/information of the person
- Delivery Information
- Payment information (if an installment payment has been made, it must be specified separately)
- Account number to pay
- Customs tracking number
- The way the sold product is shipped (by air, rail, sea, or land)
- The date the invoice was issued and issued
- Stamp and signature
Apart from the above information, the GTIP (Customs Tariff Statistics Position) number should also be included in the re-export invoice. This number is used to identify and differentiate products in circulation in international trade. You can obtain the GTIP code of the products you sell from TURKSTAT or from international trade catalogs.
What are the E-export Invoice Cutting Methods?
“How to issue an E-Export invoice?” in order to complete the customs declaration. It would be helpful to answer the question. There are different documents that need to be prepared in this category. A choice can be made according to the institution to be sent and the amount of revenue. You can make a complete statement by examining the re-export invoice sample on the GIB or the portal of the integrator company. In case of customer requests, the invoice can be delivered online or in print. One thing should be noted in this regard. “How is the export e-invoice issued?” for sales made abroad through channels other than the Internet. The answer can be found. In physical sales, issuing the invoice online and internet export are different. The use of e-invoices in exports to obtain detailed information on the subject you can read our content. In the case of outsourcing via the web, invoice arrangements are made as stated below.
You can print out the document you have issued through the GİB or the integrator company and deliver it as a hard copy. If you are going to make a declaration with a paper invoice for your sales abroad over the internet, you must issue this document within 7 days after the goods and delivery service.
A wet signature is required for the printed documents to gain an official character. In addition, the stamp belonging to your company should be on the invoice. The product and sales information mentioned above should be included in the invoice in detail. The printed invoice can be sent to the person or company that buys the product as part of the package. This document includes the total price of the unit prices of the products in the package, including taxes.
This document is prepared through the “ E-archive portal” on the GİB website. Your Internet Tax Office information is sufficient to log in here. There is no financial seal requirement for e-archive invoices.
Invoice approval takes place with an activation called RA signature. For this, you need to have your mobile phone with you. After entering the 6-digit code sent to your phone, the document signing process is completed. To deliver the invoice to the other party, you need to download it from the portal in pdf format. The e-archive document can be revoked within 7 days of being issued.
In order to prepare an e-invoice, first of all, a financial seal must be obtained by applying to the Public Certification Center. This seal is accepted as a signature on documents issued online. E-invoices can be prepared from the GİB application or from the portals of integrator companies.
After logging into the portal, you can create the invoice by entering the buyer, seller, and product information. You can provide the approval of the document by using the financial seal. If you are making your online sales through your sole proprietorship, an e-signature will be sufficient for invoice approval.
What are the Points to Consider While Issuing an E-Export Invoice?
Documents issued through the RA are stored for a period of 6 months. When you make a re-export invoice inquiry, you can only see the documents produced in this process. It is recommended that you download and save every document you produce in order to make annual budget calculations smoothly. While selling abroad through channels other than the Internet, different ways are followed to create online documents. In this regard, you may need an example of an export e-invoice.
It is important that the invoice you issue confirms each other with the information in the customs declaration. When the information you declare is correct and consistent, there will be no disruption in your sales due to legal situations. It is recommended that you pay attention to this issue and make a final check before sending your products.