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In Turkish tax law, a gider pusulası (expense voucher) is the document that the buyer issues in place of the seller's invoice, and has the seller sign, when goods are bought from a person who is not required to issue documents or when that person is hired to do a job. It is governed by Article 234 of the Tax Procedure Law (VUK). A gider pusulası issued for tax-exempt tradespeople has the legal status of an invoice.
Typical examples are materials bought from a street vendor, a product bought from someone who produces at home, or a repair job done by a person covered by esnaf muaflığı (the tax exemption for small tradespeople and artisans). In this article we explain who issues a gider pusulası, when and how, in which cases withholding tax applies (stopaj, the withholding of income tax), and how it differs from an expense form.
What is a gider pusulası?
A gider pusulası is the tax document that the buyer issues for purchases from persons who are not required to issue an invoice. Merchants, those taxed under the simplified method (basit usul), and self-employed professionals and farmers who keep books issue a gider pusulası for the goods they buy from these persons or the work they have them do, and have the seller sign it. The document is issued in two copies; one is given to the seller.
Under Art. 234 of the Tax Procedure Law, a gider pusulası contains the following information:
- The nature of the work; the kind, type, quantity and price of the goods; and the fee for the work
- The first name, surname (for a legal entity, its legal name) and address of the party having the work done and the party doing it, or of the buyer and the seller of the goods
- The date
- The series and sequence number
A document that does not contain the mandatory information is, under VUK Art. 227, deemed never to have been issued for the purposes of the tax laws.
When is a gider pusulası issued?
A gider pusulası is issued no later than seven days after the date on which the goods are delivered or the service is performed. A gider pusulası that is not issued within this period is deemed never to have been issued. This rule was added to VUK Art. 234 by Law No. 7338 (14.10.2021).
Cases in which it must be issued:
- Purchase from a person covered by esnaf muaflığı: Buying goods from tax-exempt tradespeople listed in Art. 9 of the Income Tax Law (GVK), or having such a person do a job.
- Purchase from a person who is not required to issue documents: Buying goods or services from a person who is not required to issue an invoice under the VUK.
- Except purchases from a farmer who is not taxed under the actual method (gerçek usul): In this case a müstahsil makbuzu (producer's receipt) is issued instead of a gider pusulası (VUK Art. 235).
A bank receipt can take the place of a gider pusulası. Also under VUK Art. 234, if the price is paid to the seller within the seven-day period through a bank, an authorized payment institution or the postal service (PTT), the document issued by these institutions takes the place of a gider pusulası, provided that it contains the same information as a gider pusulası.
What is the withholding rate on a gider pusulası?
For purchases of goods and services from a person who benefits from esnaf muaflığı, the buyer withholds income tax (stopaj) at the time of payment. The rate depends on the type of purchase: 2 percent for purchases of merchandise (emtia) and scrap goods, 5 percent for other purchases of goods, 10 percent for other purchases of services. The basis is GVK Art. 94/13 and Council of Ministers Decree (BKK) No. 2009/14592.
| Type of purchase (GVK Art. 94/13, BKK No. 2009/14592) | Withholding rate |
|---|---|
| Merchandise covered by GVK Art. 9/1-(6) (products made at home), or the service fee paid for the manufacture of this merchandise | 2% |
| Purchases of scrap goods | 2% |
| Other purchases of goods | 5% |
| Other purchases of services (also where the price of the goods and the service cannot be separated) | 10% |
Notes:
- The rates are taken from the text of the decree in the 03.02.2009 issue of the Resmî Gazete (Official Gazette). Of the later amending decrees, 3491 (2021), 7343 (2023), 9284 and 9286 (2024) were read; none of them changes this subparagraph.
- The tax is withheld at the time the payment is made in cash or on account (GVK Art. 94).
- Purchases from farmers (müstahsil makbuzu) are subject to a separate subparagraph (GVK Art. 94/11) and to different rates.
- Payments in the nature of wages, rent or self-employment earnings are subject to other subparagraphs. For your own situation, consult your financial advisor (mali müşavir).
What is the difference between a gider pusulası and an expense form?
A gider pusulası is a tax document: it is governed by the VUK, it is signed by the seller, and it is the basis for the buyer's expense entry. An expense form, by contrast, is an internal company claim form: it lists the expenses the employee has made and the documents the employee has attached, and submits them for approval. An expense form on its own is not a tax document.
| Gider pusulası | Expense form | |
|---|---|---|
| Nature | Tax document (VUK Art. 234) | Internal company claim and approval form |
| Who issues it? | The business that buys the goods or has the work done | The employee who made the expense |
| Who signs it? | The person who sells the goods or does the work | The approving manager |
| Withholding tax | Withheld by the buyer where required | None |
| Is it the basis for the expense entry? | Yes | No; the attached invoice, receipt or gider pusulası is the basis |
For the structure of an expense form, see the Expense Form Template (Excel) tool and our article on the difference between an expense request form and an expense claim form.
How is a gider pusulası kept?
Those who are required to keep books retain a gider pusulası for five years, starting from the calendar year following the year to which it relates (VUK Art. 253). Those who are not required to keep books also retain, for the same period and in date order, the gider pusulası documents they are required to obtain (VUK Art. 254).
How do you manage a gider pusulası in Masraff?
In Masraff's Expense Management module, the employee attaches a photo of the gider pusulası to the expense; the document goes through the approval flow together with the expense record, and the expense is transferred to accounting together with its document.
- The document stays with the expense. In an audit, the document for every expense is on the record itself.
- Approval is traceable. Who approved what, and when, stays on the record.
- It is transferred to the ERP. Approved records are transferred to more than 20 ERP and accounting systems, including Logo, Mikro, Netsis, SAP and Oracle.
Frequently asked questions
Who issues a gider pusulası? The business that buys the goods or has the work done issues the gider pusulası and has the seller sign it. Merchants, those taxed under the simplified method, and self-employed professionals and farmers who keep books are obliged to issue this document (VUK Art. 234).
Within how many days must a gider pusulası be issued? It must be issued no later than seven days after the delivery of the goods or the date on which the service is performed. A gider pusulası that is not issued in time is deemed never to have been issued.
Does a gider pusulası take the place of an invoice? A gider pusulası issued for tax-exempt tradespeople has the legal status of an invoice issued by those persons (VUK Art. 234). For other persons who are not required to issue documents, it is likewise the basis for the buyer's expense entry.
Does a bank receipt take the place of a gider pusulası? Yes, conditionally. If the receipt contains the mandatory information of a gider pusulası and the payment has been made to the seller within the seven-day period through a bank, an authorized payment institution or the PTT, the document issued by these institutions takes the place of a gider pusulası.
Is tax withheld on a gider pusulası? It is, for purchases from a person covered by esnaf muaflığı. Income tax is withheld at 2 percent on purchases of merchandise and scrap goods, 5 percent on other purchases of goods and 10 percent on other purchases of services (GVK Art. 94/13, BKK No. 2009/14592).
Sources
- Tax Procedure Law No. 213 (Art. 227, 234, 235, 253, 254), mevzuat.gov.tr: https://www.mevzuat.gov.tr/mevzuatmetin/1.4.213.pdf
- Income Tax Law No. 193 (Art. 9, 94), mevzuat.gov.tr: https://www.mevzuat.gov.tr/mevzuatmetin/1.4.193.pdf
- Council of Ministers Decree No. 2009/14592 (withholding rates under GVK Art. 94), Resmî Gazete 03.02.2009: https://www.resmigazete.gov.tr/eskiler/2009/02/20090203-3.htm
- Amending decrees (checked that they do not change subparagraph 13): 3491, RG 04.02.2021 https://www.resmigazete.gov.tr/eskiler/2021/02/20210204-12.pdf · 7343, RG 07.07.2023 https://www.resmigazete.gov.tr/eskiler/2023/07/20230707-8.pdf · 9284 and 9286, RG 22.12.2024 https://www.resmigazete.gov.tr/eskiler/2024/12/20241222-13.pdf, https://www.resmigazete.gov.tr/eskiler/2024/12/20241222-15.pdf