What is a delivery note (waybill), and how does the e-waybill work?

If a truck carrying commercial goods is stopped for inspection, the first document the driver is asked for is not your invoice — it is the delivery note (in Turkey, sevk irsaliyesi). A delivery note is a transport/dispatch document that records the physical movement of goods: what, how much, from whom to whom, and on what date it was shipped. Many businesses treat the delivery note as the invoice's "little brother" and overlook it; yet in any business where goods move, the delivery note is an obligation that is independent of — and often comes before — the invoice. This article explains what a delivery note is, how it differs from an invoice, when it is issued, and how the electronic version (e-waybill) changes the picture.

What is a delivery note?

A delivery note is the document that must accompany goods while they move from one place to another. Its purpose is to document the origin and content of the goods in transit: sender and recipient details, the type and quantity of goods, and the date and time of dispatch. The logic is this: an invoice documents a sale (a financial transaction), while a delivery note documents the physical journey of the goods. If goods are on the move, a document explaining that movement should travel with them.

Why is a delivery note required?

The key point is timing. Regulations allow the invoice to be issued within a set period after delivery (in practice, often a few days). But the goods may leave before that period is up. It is precisely in this gap that the delivery note documents the movement of the goods. If you transport goods without an invoice — which is perfectly legal, because you will issue the invoice later — a delivery note must accompany them. Transporting goods without one leads to penalties in inspections; that is why a delivery note is not a mere formality but the legal "travel permit" of a shipment.

Delivery note vs. invoice

The two answer different questions. An invoice answers "how much is this sale, and who owes whom?"; a delivery note answers "which goods, in what quantity, when, and to where did they move?" An invoice creates a financial record, includes VAT and is posted to the books; a delivery note tracks the physical flow of goods, not the monetary side of the transaction. Most of the time the two complement each other: goods are dispatched with a delivery note first, and the invoice is issued afterward. In some cases the two are combined into a single "invoice-cum-waybill" document, which is practical for businesses that want to document both the movement and the sale at once.

The e-waybill: from paper to electronic

The e-waybill (e-İrsaliye) is the electronic form of the delivery note; like the e-invoice, it is issued, transmitted and stored electronically. It is mandatory for taxpayers of a certain size or in certain sectors; the scope and turnover thresholds are set by regulation and updated from time to time, so you should confirm your own obligation with current rules or your accountant. The biggest advantage of an e-waybill over paper is traceability: which goods were shipped and when is recorded electronically and can be linked to the relevant invoice and stock movement. That removes disconnects like "it left the warehouse but no invoice was issued" or "it was shipped but never deducted from stock."

Connecting delivery notes, stock and accounting

Keeping the delivery note as an isolated document is one of the most common mistakes businesses make. In reality, dispatch, stock and invoicing are links in a single chain: when goods ship they should be deducted from stock, the dispatch should be tied to an invoice, and closed with a collection. Managing this chain in a single pre-accounting system brings both legal compliance (every movement has a document) and operational clarity (what is left, what is pending). Once you link the delivery note to the invoice and the stock movement, it stops being a "piece of paper" and becomes a real-time record of your business.

Quick summary

A delivery note documents the physical movement of goods and must accompany them when they travel; an invoice is the financial document of the sale. The invoice can be issued later, but if goods are moving, the delivery note is needed at that moment. The e-waybill makes this process electronic, traceable and linkable to the invoice and stock. Design the delivery note as part of the stock-and-invoicing chain, and you will both avoid problems in inspections and gain full visibility over your shipments.