In which cases is the commodity-transport invoice confirmed but not sent to the other party?

In which cases is the commodity-transport invoice confirmed but not sent to the other party?



It is possible for a taxpayer to confirm an electronic commodity-transport invoice, but there may be no need to send it to the other party. Such cases include:

-The transportation of goods delivered to the end consumer in a retail manner;
For example, a taxpayer engaged in furniture production delivers the goods to the home of the citizen who purchased them.
-The transportation of goods returned by the end consumer after a retail sale;
It is possible that the person mentioned in the example returns the furniture, and in this case, although the furniture producer confirms the electronic commodity-transport invoice, it is not sent to the other party.
-The transportation of goods for internal use within an enterprise involving public roads;
If a taxpayer sends products from a warehouse in the Binagadi district to a facility in the Nizami district, only the confirmation of the document is required.
-The domestic transportation of imported or exported goods;
If the taxpayer exports goods to Turkey or imports goods from Turkey, the electronic commodity-transport invoice is confirmed for the domestic transportation of these goods, but there is no need to send it since the other party is a non-resident.