Posting Expenses to Netsis: Voucher or Invoice?

Before an approved expense is transferred to Netsis, the accounting team has to answer one question: will this entry go in as a dekont (a general-purpose voucher), as a purchase invoice, or as a cash movement? A wrong choice causes no trouble on day one. The trouble shows up at month end, when a supplier account doesn't reconcile, when the same VAT has been deducted twice, or when the cash balance doesn't match the physical count. This article gives finance teams in Turkey that use Netsis a simple way to make this decision by document type, with sample entries and a pre-transfer checklist.

Netsis screen and menu names vary by product and version. The explanation below follows the posting logic; check the matching screens in your own Netsis installation and with your implementation partner.

Voucher or invoice: how should expenses be posted to Netsis?

In Netsis, where an expense goes is decided by whom the document is issued to and who paid. A supplier invoice goes to purchase invoices, an employee expense to a dekont, and a cash-paid expense to the cash module.

The account codes in the table follow the Tekdüzen Hesap Planı, Turkey's uniform chart of accounts. Its legal basis is General Communiqué No. 1 on the Accounting System Application, published in the Official Gazette on 26.12.1992 and applied since 01.01.1994. The sub-account structure depends on your company.

Which expenses is a Netsis dekont suitable for?

In Netsis, a dekont is suitable for recording expenses an employee paid with their own money or from a business advance, with expense, VAT and employee account in one voucher. Because a dekont can move several account types in the same entry, it fits a multi-line expense report well.

In practice, one expense report is entered as one dekont. Each expense on the report becomes a separate expense line, each VAT rate a separate 191 line, and the total is credited to the employee's account in a single line. Writing the document number and the expense report number in the description field makes every later reconciliation easier.

If the employee has an advance, the contra account is 195 Business Advances and the expense closes the advance. If not, the credit goes to the 320 account the company opened for the employee; when the reimbursement is made, this account is closed against 100 Cash or 102 Banks. For more on the advance side, see our guide to employee advance management.

When should an expense be entered in Netsis as a purchase invoice?

An invoice issued to the company's name and payable separately to the supplier should be entered in Netsis as a purchase invoice. The liability then appears in the supplier's account and payment is tracked from there.

The most common mistake here is recording the same document twice. Example: an employee pays a hotel invoice issued to the company with their own card. Accounting books the invoice from the e-Invoice inbox as a purchase invoice, and the employee also claims the same invoice as an expense. If both entries post expense and VAT, expenses are inflated and VAT is deducted twice. Choose one route for such a document. If the invoice was entered as a purchase invoice, the employee's payment is closed with a transfer entry between the supplier account and the employee account; no second expense entry is created on the expense side.

Under Article 34 of Turkey's VAT Law No. 3065 (Official Gazette 02.11.1984, in force since 01.01.1985), VAT can only be deducted if the document has been recorded in the statutory books. Recording the same document twice is therefore not only an expense error but a VAT error.

When is an expense entered in Netsis as a cash entry?

When an expense is paid in cash from the company till, it is entered in Netsis as a cash movement. The contra entry for the expense and VAT lines is the 100 Cash account directly.

A cash entry is also used for the reimbursement to the employee, but in that case the entry represents the payment, not the expense. First the expense is posted to the employee's account with a dekont; then, when the reimbursement is paid from the till, the cash movement closes the employee's account. Posting the expense straight to cash and skipping the employee account loses the information about who made which purchase.

Sample entry: a 120 TRY parking receipt three ways

Example: a parking receipt of 120 TRY including 20% VAT. The expense belongs to head office. The amounts and account codes below are examples.

In all three entries the expense and VAT lines are the same; only the credit side changes. So the real decision is less "voucher or invoice" than "who is owed": the employee, the supplier, or was it paid from the till?

Checklist before transferring to Netsis

Before the transfer starts, verify these points one by one:

1. Employee codes: Does every employee have a 195 or 320 account in Netsis, and do the codes match those in the expense system?
2. Expense account mapping: Does every expense category and cost center land on a 7xx account (for example a 760 or 770 sub-account)?
3. VAT rates: Does each rate go to a separate 191 sub-account or a separate line?
4. Document number: Does the same document number appear in both a purchase invoice and a dekont?
5. Period: Is the entry going into the period in which the expense was incurred? Article 219 of Turkey's Tax Procedure Law (VUK) No. 213 (Official Gazette 10.01.1961) sets time limits for recording transactions in the books; set a cut-off day for late documents.
6. KKEG lines: Are items that are not valid documents, or only partly deductible, flagged separately? For which account KKEG is tracked in, see our article on the KKEG accounting entry.

The entry type and the KKEG classification depend on your company's situation; confirm these decisions with your financial advisor (mali müşavir).

How does it work in Masraff?

Masraff organizes the part before the entry reaches Netsis: the expense is entered with the right information, approved, and its accounts are determined by rules.

• Detailed VAT Determination: Three accounts are set for each expense: the 7xx expense account, the 191 VAT account and the employee's 195 or 320 account. KKEG scenarios, such as expenses without a valid document, are also handled by these rules.
• Expense Policy Engine: Limits are defined by category, time and attendees; when exceeded, a warning is shown or the process is blocked.
• Advanced Approval: With threshold, grade and delegation rules, the expense report goes to the right managers.
• Expense creation from invoice QR: An expense is created by scanning the QR code on an e-Invoice; document details are not typed by hand.
• Statement Reconciliation: The corporate card statement is uploaded as Excel and matched to expenses by card ID, date and amount; missing documents are tracked.
• Last Expense Acceptance Day: The last day for accepting expenses set by the company is enforced.

Logo Netsis is among the more than 20 ERP and accounting systems Masraff integrates with. Details are on Masraff's Logo Netsis integration page. Clarify with the Masraff team during setup which entry type and which accounts approved expenses should be posted to in your Netsis installation.

Frequently asked questions

Which Netsis module is used to record employee expenses?

An expense the employee paid with their own money is usually recorded with a dekont. The expense goes to a 7xx account, VAT to 191, and the total to the employee's 195 or 320 account.

What is the difference between a dekont and a purchase invoice in Netsis?

A purchase invoice tracks the liability in a supplier's account; a dekont moves different accounts, such as expense, VAT and the employee account, in one voucher. A document payable to a supplier goes to invoices; an expense owed to an employee goes to a dekont.

Should an invoice issued to the company be entered both as an expense and a purchase invoice?

No. The same document should be recorded only once; otherwise expenses are inflated and VAT is deducted twice. If the invoice was entered as a purchase invoice, the employee's payment is closed with a transfer entry.

When is a Netsis cash entry used for expenses?

A cash entry is used when the expense is paid in cash from the company till, or when the employee is reimbursed from the till. The contra account is 100 Cash.

Does Masraff work with Netsis?

Yes. Logo Netsis is on Masraff's integration list. Details are on the Logo Netsis integration page.