Proof power of the invoice

Before evaluating the evidential power of the invoice, we believe that it would be useful to examine the regulations regarding invoices in the legislation.

WHAT IS AN INVOICE?

Although TTK includes regulations regarding invoices, it does not define the invoice. Invoice is defined in the Tax Procedure Law No. 213 as a commercial document given to the customer by the merchant who sells the commodity or performs the work, to show the amount owed by the customer in return for the commodity sold or the work performed.

THOSE WHO HAVE TO ISSUE INVOICES

Those who have to issue invoices VUK. It is defined in Article 232 as follows.

Article 232 – First and second class merchants, whose earnings are determined in a simple way, and farmers who are obliged to keep books:

1.For first and second class merchants

2.To the self-employed

3.For traders whose earnings are determined in a simple way

4.For farmers who have to keep books

5. They are obliged to invoice tax-exempt tradesmen for the goods they sell or the work they do, and to request and receive invoices for them. He said.

The conclusion here is that the obligation to issue invoices will be applied to some segments other than first and second class merchants. Ordinary companies In cases where the conditions of Article 232 of the Tax Procedure Law are met, ordinary companies must also issue invoices.

MANDATORY ELEMENTS IN THE INVOICE

Article 230 of the Tax Procedure Law provides the minimum information that must be included in the invoice;

1."Issuance date, serial and sequence number of the invoice;

2. Name of the invoice issuer, trade name, business address, tax office and account number, if any;

3. Customer's name, trade name, address, tax office and account number, if any;

4. Type, quantity, price and amount of the goods or work;

5.Delivery date and delivery note number of the goods sold, (In cases where the goods are carried or made to be carried by the seller to be delivered to the buyer, the seller is required to prepare a delivery note for the goods carried or made to be carried, and if the delivered goods are carried or made to be carried by the buyer, the buyer is required to prepare a delivery note for the goods carried or to be carried and keep it on the vehicle. )

In cases where the goods are transported between multiple workplaces and branches of a taxpayer or sent to a broker or other intermediary to be sold, the goods must be attached to the delivery note by the sender. The provisions of this article and the provisions of Article 231 apply to the delivery notes written in this paragraph, except for the information regarding price and price. The delivery notes also indicate where and to whom the goods are sent.

However, if the final consumers themselves carry or have them transported the goods they purchased at retail for consumption purposes, a delivery note is not required, provided that there is an invoice or retail sales receipt for these goods. )".

Article 230 of the Tax Procedure Law determines the minimum mandatory elements in five articles, as explained above. As can be clearly understood from the text of the article, these mandatory elements also reveal what the ordinary content is.

INVOICE ISSUE TIME

Article 231 of VUK determines the time for issuing the invoice as a maximum of 7 days from the date of delivery of the goods or the date of the service, and states that invoices not issued within 7 days are deemed not to have been issued at all.

WHAT HAPPENS IF THE INVOICE IS NOT ISSUED ON TIME?

Article 231 of the Tax Procedure Law provides that if the invoice is not issued within the specified period, it will be deemed not to have been issued at all. So what will be the consequences of this regulation? When considered from a tax perspective, the consequences of the invoice being deemed not issued are not being subject to VAT deduction and irregularity penalty. However, since the invoice is the essential document in receivable-debt relations, it is also important in terms of other laws. The fact that the invoice is deemed to have never been issued due to non-compliance with the deadline does not mean that the invoice and its contents are ignored in terms of content. In other words, when considered in terms of the Turkish Commercial Code, considering the invoice as not issued will not eliminate the receivable-debt relationship.

PROOF POWER OF INVOICES

1) The other party may request that the merchant, who has sold a good, produced a good, performed a job or provided a benefit within the context of his commercial enterprise, be given an invoice and, if the price has been paid, to be shown on the invoice.

(2) If the person receiving an invoice does not raise an objection about the content of the invoice within eight days from the date of receipt, he is deemed to have accepted this content.

(3) If the person who receives a letter confirming the content of the explanations made by telephone, telegram, any communication or information tool or other technical tool, or through contracts established orally, does not object within eight days from the date of receipt, he is deemed to have accepted that the confirmation letter in question is in accordance with the contract or explanations made.

The first conclusion from the above articles of law is that there must be a contractual relationship between the parties in order to issue the invoice. Issuing an invoice alone is not proof of a contractual relationship between the parties. In fact, if there is no contractual relationship between the parties, the documents issued will not be invoices but will be considered as offers.

Again, the 2nd paragraph of Article 21 stipulates that the person receiving the invoice can object to the invoice within 8 days, and if no objection is made, the person who receives the invoice will be deemed to have accepted the content of the invoice. The fact that this objection has not been made is a presumption in favor of the organizer, but it is possible to prove the opposite with all kinds of evidence. Moreover, the party that does not object is not deemed to have accepted the contractual relationship. The absence of an objection only constitutes a presumption that the content of the invoice has been accepted. As a matter of fact, in YİBBGK decision numbered 2011/1 E. "...it is the fact that in order to issue an invoice, it is necessary for there to be a contractual relationship between the parties. The invoice, which is a commercial document that must be issued by merchants on behalf of the counterparty related to that activity in case of certain activities related to the commercial enterprise, is not related to the conclusion of the contract; It is a document related to the execution phase of a sale, service exemption or similar contract made between the parties. So much so that, if there is no such contractual relationship between the parties, the document issued is not an invoice, but a document that can be accepted as an offer at best, and of course, not objecting to this document is based on Article 23/2 of the Turkish Commercial Code. "It cannot be expected to produce results within the meaning of the article..." he said.

In another Supreme Court decision;

''On the other hand, as explained in the decision of YİBBGK dated 27.6.2003 and numbered 2001/1 E., 2003/1 K.; The recipient of an invoice has the right to object to the information contained in the invoice within eight days from the date of receipt. Otherwise, he/she is deemed to have accepted the content of the invoice. (Article 21/2 of T.T.K. No. 6102, Article 23/2 of T.T.K. No. 6762, which was in force on the date of the case). This provision is in favor of the issuer of the invoice regarding the issues accepted in the invoice content; It creates a presumption against the person in whose name the invoice is issued. This presumption reveals a regulation regarding the evidentiary power of the invoice. In other words, the invoice can be evidence against the issuer, as well as against those who did not issue the invoice but did not object within eight days from its notification. The fact that the invoice is a means of proof against the person in whose name it is issued, that is, the fact that it constitutes evidence against the person who receives the invoice, even though the invoice is not from him, arises from this presumption, which is regulated in the 2nd paragraph of Article 21 of the Turkish Commercial Code No. 6102 and explained in detail above. Accordingly; In order for the merchant issuing the invoice to benefit from the said presumption, there must be a contractual relationship between the invoice issuer and the person on whose behalf the invoice is issued, and the invoice must be issued in relation to the execution of the contract. Since the invoice is not related to the establishment phase of the contract but to its execution, there must first be a basic debt relationship. The presumption in the 2nd and 3rd paragraphs of Article 21 of the T.T.K. No. 6102 is an ordinary presumption that can be proven otherwise. In accordance with the 2nd paragraph, in case of an objection to the invoice within eight days, the trader who issued the invoice must prove that the content of the invoice is correct. If there is no such contractual relationship between the parties, the document issued is not an invoice. This document can perhaps be accepted as a requirement that no objection should be made to it, the aforementioned 21/2. It does not have any consequences within the meaning of the provision of the article''statements.

INVOICE RECEIVABLE CASE

If the invoice is the subject of a debt lawsuit, the issuer must first prove that he/she has notified the invoice to the other party. In order to prove the notification, it is beneficial to notify the invoice by registered letter or notary. After this proof is completed, it is investigated whether the other party objects to the invoice. If no objection is made in time, the content of the invoice is deemed to be accepted and becomes final. As we stated above, this finalization does not prove the existence of a contractual relationship. Unless the issuer of the invoice proves the contractual relationship, he will not be able to claim receivables from the other party. If the contractual relationship is proven, then it is decided to accept the organizer's request from the other party. Depending on the type and characteristics of the trial, the claimant must prove this relationship using means of proof.

REGISTERING THE INVOICE IN THE COMMERCIAL Ledger:

If an invoice is recorded in the commercial ledger, it will be proven that a contractual relationship has been established according to the established jurisprudence of the Supreme Court. In addition, the product or service on the invoice is deemed to have been delivered. It is also accepted that invoices recorded in the commercial book amend the contract. In other words, if there is a difference between the contractual relationship and the invoice recorded in the commercial books, it is accepted that a new contractual relationship has been established due to the invoice recorded in the commercial books.

"The dispute centers on whether the content of the invoice in question was delivered to the defendant or not. Although the defendant claimed that the goods were not delivered to him, the invoice in question was recorded in the commercial books. The contents of the commercial book are considered evidence against the owner. In this case, the defense that the goods were not delivered cannot be valued. "19. LEGAL DEPARTMENT 2004/7898E. 2005/2012 K.

"The case is a receivables lawsuit regarding the request for the collection of the work fee arising from the work contract. In disputes arising from the work contract, the burden of proving that the work was done and delivered and that the work price was deserved belongs to the contractor, as a rule. The defendant work owner did not return the invoice dated 26.5.1999 issued and sent by the plaintiff contractor, but accepted it and recorded it in the journal, and according to his own records, he seems to owe the plaintiff the amount of this invoice. TTK. In view of the provision in Article 84 that adverse records in the books of the parties kept duly or improperly constitute evidence against the owner of the book, it is mandatory to accept that the plaintiff proves that the work was done and delivered due to this adverse record in the defendant's books. In this case, the defendant who claims that the work was not done and the goods were not delivered must prove this with valid evidence. 2004/3870 E. 2005/1074 K.

For detailed information about the examination of commercial books and their evidentiary value, you can review our article in the link.

THE COURT IN CHARGE OF THE INVOICE RECEIVABLE CASE

Invoice-based receivables cases are heard by the Civil or Commercial Courts of First Instance, depending on the nature of the case. In order for the case to be considered as a first instance commercial case, it must be a commercial case. You can find detailed information about commercial case.

OPEN AND CLOSED INVOICE

Invoices that are stamped and signed at the bottom to show that the invoice amount has been received in advance are closed invoices. Closed invoices are a presumption that the price has been received in cash. In open invoices, the stamp and signature are located at the top. An open invoice is a presumption that the price has not been received.