“Missing” Delivery of Goods Subject to E-Despatch
The subject of this article will give the necessary answers to a situation that we may encounter in practice. How should a taxpayer follow through the e-despatch system in the event that receives the incomplete goods during shipment?
Incomplete Receipt of Goods
The buyer, who receives the goods subject to e-Waybill “incomplete”, can give a response informing the seller about the amount of goods that he actually delivered with the “PARTIAL ACCEPTANCE” waybill response on the e-Despatch system.
It is assumed that the goods subject to e-Waybills, which have not received any response systematically within 7 days, have been fully received by the buyers and that invoices will be issued by the sellers for all of these goods.
Methods to follow
For this reason, in cases where a response is not returned by the buyer in order to ensure the compatibility of the delivery note and the invoice, the paper output of the e-Despatch with other external documents (Delivery / Delivery documents, minutes, receipts, etc.) issued between the buyer and the seller. Notes and signatures to be taken on can also be used instead of the documents in question.
It is possible to use external documents showing the quantity of goods actually delivered / received as a supporting document for proof of the seller and buyer. For goods that are not actually received by the buyer, it is of course also necessary to arrange the e-Waybill by the seller who takes the goods back.
Within the scope of e-Despatch Application guide, we explained the methods to be followed in case of missing goods subject to e-waybill. We consider that our article will respond to the problems encountered both in legal terms and in practice. Melasoft Smart Documents Solutions is always with you.