October 16, 2026
Revenue and Tax Adjustments
Accounting for e-commerce return processes requires adjusting sales revenue, tax records, customer payments, and inventory levels to ensure full financial accuracy and legal compliance. Under Consumer Protection Law No. 6502 (Article 48), consumers in distance sales have a 14-day right of withdrawal from the date of delivery without providing any justification.
- Sales Revenue Correction: When a return occurs, the seller must adjust previously recorded sales income and corresponding receivables or bank transactions.
- VAT Adjustments: According to Article 35 of the VAT Law (KDV Kanunu), tax adjustments must be reflected in the tax period during which the return actually takes place. The VAT amount on the return documentation must match the original sales VAT.
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Return Invoicing by Customer TypeInvoicing procedures depend on whether the buyer is a corporate entity or an end consumer:
- Corporate Buyers (Taxpayers): Must issue an e-return invoice (iade faturası) via e-invoice integration or the Revenue Administration (GİB) Portal. Alternatively, e-invoice users can reject the original invoice within 7 days to request a return.
- Individual Consumers (Non-Taxpayers): End consumers cannot issue tax invoices. They complete the return section printed on the e-archive invoice (e-arşiv fatura) sent with the product and return it with the item. Sellers may also document these returns using e-archive methods or expense slips (gider pusulası).
3. Stock and Inventory Management- Resalable Goods: If the returned product arrives in resalable condition, stock return entries are made to update warehouse and inventory records.
- Damaged or Unsalable Goods: Damaged products must not be added back to regular resalable stock. Depending on whether the product lost value or became completely unusable (scrap/wastage), it must be recorded under dedicated accounting accounts according to the nature of the damage.
4. Marketplace Returns (e.g., Trendyol, Hepsiburada)When handling returns on third-party marketplaces, sellers must reconcile multiple elements using platform account statements rather than treating platform deductions and customer refunds as identical:- Gross sales value and customer refund amounts.
- Marketplace commission adjustments (whether refunded depends on platform terms).
- Shipping fees and service charges associated with the returned order.
5. Common Accounting Pitfalls to AvoidSellers should be cautious of frequent accounting mistakes that can lead to tax compliance issues under the Tax Procedural Law (VUK):- Failing to link return invoices directly to original sales records.
- Incomplete or incorrect VAT adjustments in the tax declaration.
- Inventory discrepancies caused by unrecorded returned stock or incorrect warehouse entries.
- Missing documentation or failing to separately record marketplace fees and shipping costs.