What Is e-Invoice Objection and How Is It Done?

What Does Objecting to an e-Invoice Mean?

An e-Invoice objection is the legal process through which the recipient disputes an electronically issued invoice due to errors or inconsistencies in its content. This right may be exercised in cases such as incorrect pricing, incomplete or undelivered goods, inaccurate service details, or transactions that do not comply with the agreement between the parties.

Since electronic invoices have the same legal validity as paper invoices, objections must be submitted in accordance with the applicable legislation and within the prescribed time limits. The procedure to be followed depends on whether the invoice is issued as a Basic e-Invoice or a Commercial e-Invoice.

How Can an e-Invoice Be Rejected?

The procedure for rejecting an e-Invoice varies depending on the invoice type. Therefore, the recipient should first determine when the invoice was received and ensure that any objection is made within the legally permitted period.

For Commercial e-Invoices, the recipient can reject the invoice by sending an Application Response (Rejection) through the Revenue Administration's (RA) e-Invoice system or the private integrator platform they use.

For Basic e-Invoices, however, the system does not allow recipients to reject the invoice electronically. Instead, any objection must be made through legally recognized channels such as Registered Electronic Mail (KEP), a notary public, or registered mail with return receipt, in accordance with the Turkish Commercial Code.

Where Can an e-Invoice Rejection Be Submitted?

The rejection or objection process is carried out through the e-Invoice platform used by the taxpayer. Businesses using the Revenue Administration (RA) e-Invoice Portal can complete the process directly through the portal, while those working with a private integrator can perform the same action via the integrator's system.

For Commercial e-Invoices, users can send an Application Response to either accept or reject the invoice electronically.

Since Basic e-Invoices do not support electronic rejection through the system, recipients must use legally accepted notification methods to submit their objections.

How Is a Basic e-Invoice Rejected?

A Basic e-Invoice is issued solely by the seller and does not require the recipient's approval before it is finalized. As a result, the recipient cannot reject the invoice directly through the e-Invoice system.

If the recipient wishes to object to a Basic e-Invoice, the objection must be submitted through official legal channels. One of the most common methods is sending a written objection via Registered Electronic Mail (KEP). Alternatively, a notary notice or registered mail with return receipt may also be used.

To strengthen the legal validity of the objection, the reason for disputing the invoice should be clearly explained, and all related documents should be retained for future reference.

How Is a Commercial e-Invoice Rejected?

Unlike Basic e-Invoices, Commercial e-Invoices allow recipients to respond electronically. After reviewing the invoice, the recipient may either approve or reject it by submitting an Application Response through the system.

The rejection must be completed within eight days from the date the invoice is received. If the Application Response indicating rejection is submitted within this period, the invoice is considered rejected electronically without the need for additional legal notifications.

This electronic response mechanism makes Commercial e-Invoices a faster and more efficient option for businesses compared to the Basic e-Invoice model.

Who Can Reject an e-Invoice?

The right to reject an e-Invoice primarily belongs to the recipient. If the recipient identifies any inaccuracies, contractual violations, or inconsistencies in the invoice, they may initiate the objection process using the appropriate legal method.

The issuer, on the other hand, cannot reject an invoice they have already created. However, if an invoice has been issued incorrectly, the seller may initiate the cancellation or correction process. The applicable procedure will vary depending on the invoice type.

How Can the Buyer Object to an e-Invoice?

If the recipient discovers an error after receiving an e-Invoice, they should begin the objection process without delay.

For Commercial e-Invoices, the objection is submitted electronically by sending an Application Response (Rejection) through the relevant e-Invoice platform.

For Basic e-Invoices, objections must be made through legally recognized methods such as Registered Electronic Mail (KEP), a notary public, or registered mail with return receipt.

The objection should clearly state the reason for the dispute and, where possible, be supported by relevant documentation. Common reasons include incorrect product delivery, incomplete services, inaccurate invoice amounts, or services that do not comply with the contractual agreement.

How Does the e-Invoice Cancellation Process Work for Sellers?

Sellers cannot reject an invoice they have already issued. However, if an invoice has been prepared incorrectly, they may initiate the necessary cancellation or correction procedures.

For Commercial e-Invoices, the process can be completed if the recipient submits an electronic rejection through the Application Response mechanism. In the case of Basic e-Invoices, the seller must coordinate with the recipient and proceed in accordance with the applicable legal procedures.

To avoid accounting discrepancies and tax-related issues, invoices issued in error should be corrected or cancelled as soon as possible.

In Which Situations Can an e-Invoice Be Rejected?

Not every electronic invoice is automatically subject to rejection. However, recipients have the right to object when there is a valid commercial or legal reason.

Typical grounds for rejection include:

• Goods that were never delivered
• Incomplete or defective services
• Incorrect invoice amounts or pricing errors
• Invoices issued for quantities different from those agreed upon
• Transactions that do not comply with the terms of the contract

To ensure the objection is legally valid, it must be submitted within the applicable time limits. While Commercial e-Invoices can be rejected electronically through an Application Response, Basic e-Invoices require the use of official legal notification methods, such as Registered Electronic Mail (KEP), a notary public, or registered mail with return receipt.

What Is the Time Limit for Objecting to an e-Invoice?

One of the most important aspects of the objection process is complying with the legal deadline.

For Commercial e-Invoices, the recipient has eight days from the date of receipt to send an Application Response indicating acceptance or rejection. If no rejection is submitted within this period, the right to reject the invoice electronically through the system expires.

For Basic e-Invoices, electronic rejection is not available. Instead, objections should be made promptly through legally recognized notification methods such as a notary public, Registered Electronic Mail (KEP), or registered mail with return receipt to protect the recipient's legal rights.

How Can You Track the Status of an e-Invoice Objection?

Once an objection has been submitted, its status can be monitored through the e-Invoice platform used by the parties.

For Commercial e-Invoices, the system updates the invoice status after the Application Response is processed. Both the sender and the recipient can view whether the invoice has been accepted or rejected.

For Basic e-Invoices, the process is handled outside the e-Invoice system. Therefore, the parties should keep copies of KEP messages, notarial notices, or other official correspondence, as these documents may serve as evidence in the event of a legal dispute.

What Are the Requirements for Objecting to an e-Invoice?

Several conditions must be met for an e-Invoice objection to be considered valid.

First, the objection should be submitted within the applicable legal time frame. Delayed objections may have different legal consequences and may not provide the same level of protection.

Second, there must be a legitimate reason for disputing the invoice. Examples include incorrect invoice amounts, incomplete deliveries, services that were never provided, or other discrepancies between the invoice and the underlying agreement.

In addition, the objection must be made using the appropriate procedure based on the invoice type. Commercial e-Invoices are rejected electronically through an Application Response, whereas Basic e-Invoices require official notification methods such as Registered Electronic Mail (KEP), a notary public, or registered mail with return receipt.

Supporting documents—including contracts, purchase orders, delivery notes, or acceptance reports—can also strengthen the validity of the objection.

Conclusion

The procedure for rejecting or objecting to an e-Invoice depends on whether the document is issued as a Basic e-Invoice or a Commercial e-Invoice.

For Commercial e-Invoices, recipients can submit an electronic Application Response (Rejection) within the legally prescribed period. In contrast, objections to Basic e-Invoices must be made through legally recognized notification methods, such as Registered Electronic Mail (KEP), a notary public, or registered mail with return receipt.

To avoid legal and financial complications, businesses should review incoming invoices carefully, act within the required deadlines, and ensure that all objection procedures comply with the relevant legislation. When necessary, seeking assistance from an accountant or legal professional can help ensure the process is handled correctly.