How to Invoice In Cross-Border E-Commerce?

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Turkish Revenue Administration (GİB) will answer multiple questions about cross-border e-commerce. What is cross-border e-commerce invoice, how should you invoice for cross-border e-commerce?

Various national and international firms are trying to be involved in commerce outside their activities to expand their activity field. For this reason, they are looking for ways to do cross-border e-commerce or e-export. Firms that try to reach target audience in various cross-border e-commerce markets needs to complete certain procedures related to official documents such as invoice. For this matter, cross-border e-commerce invoice is in the agenda.

Cross-border e-commerce ecosystem poses some question marks for various firms. There might be gaps especially for some official processes such as invoicing for cross-border e-commerce. Businesses that are relatively new in cross-border e-commerce invoicing format ask how to invoice in cross-border e-commerce. Turkish Revenue Administration (GİB) will answer multiple questions about cross-border e-commerce. What is cross-border e-commerce invoice, how should you invoice for cross-border e-commerce? Here are the answers…

What Is Cross-Border E-Commerce Invoice?

Cross-border e-commerce invoice is one of the official procedures for cross-border e-commerce firms to receive payments in their country or other country. E-invoice taxpayers must have cross-border e-commerce invoice for their export invoice but this has certain criteria! For example, if customs declaration form will be completed, invoices must be in cross-border e-commerce invoice form. There is no need for cross-border e-commerce invoices if the commerce is micro export or for any goods that are not included in customs declaration from appendix. The clearance here is customs declaration form. Private companies, real companies, joint stock companies and limited companies can have cross-border e-commerce invoice.

Cross-border e-commerce e-invoice sample…

How Is Cross-Border E-Commerce Invoicing Done?

Firms that want to be involved in cross-border e-commerce first ask how to prepare cross-border e-commerce invoice. Cross-border e-commerce invoice can be prepared by using systems and software compatible with Turkish Revenue Administration. Since invoices are prepared in the digital environment for commercial sales, cross-border e-commerce invoice receiver is written as the Ministry.

Firms or taxpayers that apply for financial seal take the first step for cross-border e-commerce invoice. After financial seal approval, application to Turkish Revenue Administration is completed online. Some integration systems can be used for cross-border e-commerce invoice application. In these system, financial seal and signature are completed in digital environment. After account activation, signature authority of the related institutions in cross-border e-commerce invoicing are completed.

What Should You Consider In Cross-Border E-Commerce Invoicing?

Firms need to be careful about certain things for cross-border e-commerce invoicing. The things to consider in cross-border e-commerce invoicing are as follows:

  • E-invoice taxpayers must prepare cross-border e-commerce invoices as e-invoice.
  • Firms must prepare the invoice including VAT for domestic sales and excluding VAT for international sales.
  • Cross-border e-commerce invoice for export without returns is prepared for customs declaration.
  • If e-archive taxpayers are exporting service, e-archive invoice is possible; if not, they can invoice printed invoice.
  • In cross-border e-commerce invoice, the product or good definition must be exactly the same.
  • Cross-border e-commerce invoice can be English, Turkish or in a different language.
  • Information on the customs declaration form must be the same as the information on the invoice.
  • Conflicting information between customs declaration and invoice can prevent cross-border e-commerce process.
  • E-invoice taxpayer in free trade zone must deliver the invoice to the receiver in digital environment.
  • Proforma invoice is not a real invoice type. Therefore, it can be prepared as printed invoice not e-invoice.
  • Firms that send products with shipment companies under micro export are under ETGB. This export type is not yet under e-invoice. Therefore, printed invoice is required for this export.
  • If the orders under cross-border e-commerce are micro export, Electronic Commerce Customs Declaration (ETGB) is prepared.
  • If cross-border e-commerce invoice is cancelled, certain information about sales cancellation must be prepared. The date and time of cancellation, returned good and product details are necessary. Necessary VAT procedures should be followed after cancellation.

Which Fields Does Cross-Border E-Commerce Invoice Has?

The fields on cross-border e-commerce invoice are as follows:

  • Goods/product delivery location
  • Goods/product fee payment location
  • Goods/product unit price
  • Goods/products total sales price in terms of “unit x price”
  • Goods/products container type, material, brand
  • Goods/products shipment type (road, airway, seaway etc.)
  • Goods/product delivery condition
  • Goods/products amount, weight and length
  • Seller tax number and tax office
  • Customs Tariff Statistic Position (GTİP) number
  • Customs tracking number
  • Title of firms purchasing goods/products
  • If the purchaser is not a firm, information of the individual
  • Taxpayer information for the individual purchasing the goods/products
  • Account number of goods/products payment (IBAN ow SWIFT)
  • Payment conditions and type (cash, instalment etc.)
  • Payment channel

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