Short answer

What is this glossary for?

These are the 47 Turkish words that turn up on quotes, delivery notes, invoices and customs paperwork when you buy in Türkiye — with the English equivalent, a plain definition and what each one means for you in practice. It is written for procurement, facility and finance managers running an operation in Türkiye or importing from one, and it is not a translation of an English glossary: irsaliye, cari hesap, GTİP and zimmet tutanağı have no equivalent in one.

Scope: definitions only. Nothing here is tax, customs or legal advice, and rates and thresholds are deliberately not quoted because they change — ask for the figure applicable to your items.

A

A.TR Dolaşım Belgesi (A.TR movement certificate)

A customs document evidencing that goods are in free circulation under the EU–Türkiye Customs Union, covering industrial and processed agricultural products. Completed by the exporter, approved by the chamber of commerce and visaed by Turkish customs on export.

What it means for you: Read this carefully: A.TR proves free circulation, not origin. If your customs authority needs proof of origin — for anti-dumping duty, additional duty or a quota — ask for a menşe şahadetnamesi (non-preferential certificate of origin) alongside the A.TR. A EUR.1 is not the alternative here: in Türkiye–EU trade it is issued only for unprocessed agricultural and coal/steel goods, and it evidences preferential rather than non-preferential origin. See the export shipping guide.

Açık hesap (open account)

A running trading account rather than payment per order: deliveries are debited, payments credited, and the balance settled on agreed terms.

What it means for you: This is the normal corporate arrangement in Türkiye — not a credit card, not prepayment per order. Expect a supplier to want one or two prepaid orders before opening one for a new customer.

Avans (advance payment)

A partial payment made before or at the time of ordering.

What it means for you: Common for made-to-order items and imports. Ask for the advance percentage and the refund condition to be written into the order confirmation, not agreed by phone.

B

Bayi (dealer / authorised reseller)

A business authorised by a manufacturer or distributor to sell in a defined region or channel.

What it means for you: “Bayi” and “distribütör” are not the same: a distributor typically carries stock and a territory, a dealer sells within a defined region or channel. It can show in price and lead time. It should not show in warranty — that follows the garanti belgesi and the authorised service network, whoever you bought from.

C

Cari hesap (current account)

The ledger of all debits and credits between a buyer and a supplier.

What it means for you: One supplier means one cari hesap. If you are consolidating twenty suppliers into one, this is where the saving actually appears — reconciliation time, not unit price.

Ç

Çeki listesi (packing list)

The document listing pieces, gross and net weight and dimensions per carton or pallet in a shipment.

What it means for you: The document everyone fills in carelessly and the one that decides how long a physical customs inspection takes. Ask to see it before despatch, not after.

Çerçeve anlaşma (framework agreement)

An agreement fixing price, delivery and payment terms for a period, with individual orders placed under those terms.

What it means for you: The right instrument for repeat consumables. If any part of the cost base is in foreign currency, insist on a written price-revision clause rather than an informal understanding.

D

Damga vergisi (stamp tax)

A tax levied on signed contracts and certain other documents in Türkiye, calculated as a proportion of the value stated in the document.

What it means for you: It catches foreign buyers by surprise because most jurisdictions have nothing like it. If you sign a Turkish-law framework agreement, agree who bears it before signature — and note that each signed original can be separately taxable, so the number of originals is itself a cost decision.

Dekont (bank receipt / payment advice)

The bank’s advice evidencing a transfer.

What it means for you: Turkish suppliers routinely ask for the dekont as proof of payment before releasing goods, because it arrives faster than the funds clear. Sending it promptly is the cheapest way to stop a shipment sitting in a warehouse.

Depozito (deposit (returnable))

A refundable amount charged for returnable packaging or equipment.

What it means for you: Pallets, drums and gas cylinders often carry one. It inflates the invoice total and is only recovered if the return process is agreed at order time.

E

e-Arşiv fatura (e-archive invoice)

An electronic invoice issued to recipients who are not registered in the e-Fatura system, delivered by email or portal.

What it means for you: This is the domestic rule, and it is easy to draw the wrong conclusion from it as a foreign buyer. e-Arşiv covers recipients outside the e-Fatura system, and it covers export invoices only where the supplier is not an e-Fatura taxpayer. If your supplier is inside the e-Fatura system, your export invoice is an export e-Fatura, not an e-Arşiv.

e-Fatura (e-invoice)

The mandatory electronic invoicing system operated by the Turkish Revenue Administration between registered taxpayers.

What it means for you: Whether a supplier is inside the system depends on turnover and sector thresholds, so a smaller supplier issuing a paper invoice is not automatically irregular. There is also a separate export scenario: a supplier inside the e-Fatura system issues your export invoice as an e-Fatura submitted through the Revenue Administration, with the Ministry of Trade as the technical recipient — you still receive a normal-looking invoice showing your company, the electronic routing simply happens behind it. See the e-invoice guide.

e-İrsaliye (e-waybill)

The electronic version of the delivery note that accompanies goods in transit.

What it means for you: Obligation follows sector as well as size, not size alone — several sectors are in scope largely irrespective of turnover. And a printed sheet arriving with the truck tells you nothing about which system your supplier is on: e-İrsaliye users carry a printout in the vehicle too. If you need the electronic document, ask for it by name.

EUR.1 Dolaşım Sertifikası (EUR.1 movement certificate)

A movement certificate evidencing preferential origin under a trade agreement.

What it means for you: Completed by the exporter, checked by the chamber of commerce and visaed by customs. It is what lets your side claim the preferential tariff — worth confirming at quotation stage, not at the border.

F

Fatura (invoice)

The commercial document showing the goods, quantities, unit prices, VAT and total.

What it means for you: In Turkish practice the invoice usually follows the shipment rather than travelling with it; the delivery note travels with the goods.

Fiyat farkı (price adjustment)

A contractual mechanism allowing the agreed price to change with a defined index or exchange rate.

What it means for you: In a long framework agreement this clause matters more than the opening price. Ask for the trigger, the reference and the notice period in writing.

G

GTİP numarası (customs tariff code (12-digit))

Türkiye’s 12-digit customs tariff code. Digits 1–6 are the WCO Harmonised System code, digits 7–8 the EU Combined Nomenclature — so the first eight digits match an EU buyer’s CN code — and digits 9–12 are Turkish national and statistical sub-divisions.

What it means for you: Ask for it on every export quote: it tells you what the supplier believes the goods are, and it is the fastest way to look up duty and trade-defence measures on your side. But classification in your country is decided by your own customs authority against your own nomenclature and is your responsibility as importer — if the duty consequence is large, get binding tariff information (BTI) rather than relying on the supplier’s number.

Gümrük beyannamesi (GB) (customs declaration)

The declaration lodged with customs for an export or import, identified by a declaration number.

What it means for you: On an export it is what actually evidences that the goods left Türkiye, and its number is the reference that the A.TR, the bank paperwork and your own import file all hang off. Ask for a copy with the shipping documents — it is the single most useful reference number in the set.

İ

İhtarname (formal notice)

A formal written notice, usually served through a notary, putting the other party on notice of a breach — in Turkish practice typically the step that formally places them in default and starts a deadline running.

What it means for you: If one arrives, treat it as urgent: get it translated and to Turkish counsel the same week, because time normally runs from the date of service. Do not confuse it with an icra ödeme emri (enforcement payment order), which carries a short statutory window to object and cannot be left unanswered.

İrsaliye (delivery note / dispatch note)

The document that travels with goods showing sender, recipient, delivery address and quantities but no prices — signing one is not accepting a value. If the invoice is issued at the moment of despatch it may itself travel with the goods marked “irsaliye yerine geçer”, in which case no separate delivery note appears.

What it means for you: This is the document your receiving team signs — not the invoice. On multi-site orders each site gets its own irsaliye showing that site as the delivery address, while a single invoice goes to the legal entity.

İskonto (discount)

A reduction from list or quoted price, expressed as a percentage or an amount.

What it means for you: Ask whether a quoted discount is already reflected in the unit price or applied on top of the line total — Turkish quotes do both, and the difference is real money.

K

Kaşe (company stamp)

The rubber stamp carrying the company name, address and tax details, applied next to a signature. It is a business custom, not a legal requirement: what the law (TTK art. 39) requires on commercial documents is the trade name, the registry or MERSİS number, the head office and, where applicable, the registered website.

What it means for you: Expect it and do not be alarmed by it — but do not rely on it either. A stamp says nothing about whether the signer can bind the company. For that, ask for the imza sirküleri (notarised signature circular) before signature.

KDV (VAT)

Value added tax, shown as a separate line on the invoice.

What it means for you: Quotes are normally given VAT-exclusive with VAT shown separately, so always confirm which basis a price is on before comparing two offers. Rates are set by legislation and change — ask for the applicable rate on your specific items. One distinction matters more than the rate: if the goods leave Türkiye, the export sale is VAT-exempt and the export invoice carries no Turkish VAT. VAT applies where you are buying locally for a Turkish entity. Be clear which of the two your quote is for.

KDV tevkifatı (VAT withholding)

A mechanism under which part or all of the VAT on certain transactions is withheld by the buyer and paid directly to the tax office instead of to the seller. Full withholding applies, for example, where a Turkish company buys services from a supplier abroad.

What it means for you: It applies to defined transaction types rather than to everything, and it changes who pays what to the tax office — not the total. If your accounting team sees a partial VAT line, this is usually why.

KKD (PPE — personal protective equipment)

Personal protective equipment: helmets, gloves, safety footwear, eye and hearing protection, respiratory protection.

What it means for you: Turkish PPE regulation is aligned with the EU framework, so the EN standard numbers on the label are the ones you already know — Turkish labels usually read “TS EN 397” rather than “EN 397”; it is the same standard. For category III items, look for the four-digit notified body number next to the CE mark. One more rule worth knowing if you run a site here: PPE must be supplied to workers free of charge.

Konsinye (consignment stock)

Stock held at the buyer’s site but owned by the supplier until it is consumed.

What it means for you: Useful for fast-moving consumables and spares. It needs an agreed counting routine and a written liability position for loss and damage. Across a border it is also a customs regime, not just a commercial arrangement: konsinye ihracat requires prior permission from the Turkish exporters’ association, the final sale must take place within one year of export, and the exporter must report it within 30 days. Confirm the permission is in place before stock ships.

Kur farkı (exchange rate difference)

The difference between the exchange rate on the invoice date and the rate on the payment date for an invoice denominated or indexed in foreign currency.

What it means for you: On a domestic Turkish supply priced in foreign currency this is not just an accounting entry: exchange differences sit inside the VAT base, so if the lira weakens between invoice and payment the supplier issues a separate kur farkı faturası with VAT on it. Agree in writing which rate applies on which date.

M

Mal kabul (goods receipt / inbound inspection)

The process of checking incoming goods against the order and the delivery note.

What it means for you: Write your acceptance criteria into the order, not into an email after delivery. Quantity, packaging condition and documentation are the three that cause disputes.

Menşe şahadetnamesi (certificate of origin)

A document proving the non-preferential origin of goods. It may be issued by the competent authorities of the country of origin or of the exporting country; for Turkish shipments it is issued and approved by the exporter’s chamber of commerce or industry through the MEDOS system.

What it means for you: Needed wherever your customs authority requires proof of origin — typically for anti-dumping duty, additional customs duty or quotas. Unlike the A.TR and the EUR.1 it does not carry a customs visa, so the absence of a customs stamp on it is normal, not a defect.

Muadil ürün (equivalent / compatible product)

A different brand or part offering the same function and specification as the requested item.

What it means for you: Asking for “an equivalent priced as a separate line” is the single highest-yield sentence in a Turkish RFQ. It costs you nothing and often reveals a large saving.

Mutabakat (reconciliation / statement agreement)

Periodic agreement of the account balance between buyer and supplier.

What it means for you: Usually done at month or quarter end. With one consolidated supplier it is one exchange instead of twenty.

N

Numune (sample)

A specimen of the product supplied before an order is confirmed.

What it means for you: Standard practice for textiles, cleaning chemicals and anything where finish or colour matters. Agree in advance whether the sample is chargeable and whether it is deducted from the order.

Ö

Ödeme vadesi (payment term)

The period after invoice within which payment is due, for example 30 or 60 days.

What it means for you: Deferred terms are normal in Türkiye once a relationship exists, but a supplier carrying your term is financing you — that cost is inside the unit price whether it is stated or not. Turkish law also caps it: under TTK art. 1530 an agreed payment period is normally limited to 60 days, and a longer term imposed on a small or medium-sized supplier will not stand. If your group standard is 90 or 120 days, raise it before contracting.

ÖTV (special consumption tax)

A separate excise-type tax applied to listed goods — fuel, vehicles, alcohol, tobacco and certain electronics — shown as its own line and taxed before VAT.

What it means for you: If an invoice total will not reconcile against the unit prices and VAT, ÖTV is usually the missing line. It applies to listed goods only, so most industrial consumables carry none.

P

Peşin fiyat (cash / prepayment price)

The price applicable when payment is made up front.

What it means for you: Where both a prepayment price and a deferred price are quoted, the gap is the financing cost. Comparing a prepayment price with a competitor’s 60-day price is not a like-for-like comparison.

Proforma fatura (proforma invoice)

A preliminary invoice issued before shipment, used for payment approval, letters of credit and import permits.

What it means for you: On export orders this is usually the document your own finance department needs to release payment. Ask for it early — it is not the commercial invoice.

S

Sarf malzemesi (consumable)

Material consumed in use rather than capitalised: cleaning supplies, stationery, PPE, small tools, filters.

What it means for you: The category where volume hides. Consolidating consumables is usually where a single-supplier arrangement pays for itself first.

Sevkiyat (shipment / dispatch)

The despatch of goods from the supplier to the delivery point.

What it means for you: Ask for the despatch date and the delivery date separately — see tedarik süresi (termin) above, which is normally the despatch-ready date.

Ş

Şartname (specification document)

The document defining what is to be purchased: technical properties, standards, packaging and inspection criteria. On a tender, “şartname” usually means the whole document set — the idari şartname (commercial and administrative conditions) as well as the teknik şartname. Ask which one you are being sent.

What it means for you: A specification that names no brand but defines properties is what makes two quotes comparable. AKSCO publishes editable Turkish templates at /sartname/.

T

Tedarik süresi (termin) (lead time)

The time between order confirmation and the goods being ready. In Turkish practice a quoted termin usually means the despatch-ready date, not the arrival date — the two are different lines and should both be asked for.

What it means for you: Ask what the quoted lead time includes: production only, or production plus export documentation and transport. The difference is often a week or more.

Teklif (quotation / offer)

A supplier’s priced response to a request, listing items, unit prices, VAT, validity and delivery terms.

What it means for you: A Turkish quote should state validity (“geçerlilik süresi”). On foreign-currency cost bases, 7–10 days is normal and re-confirmation after that is expected, not a renegotiation tactic.

Teminat mektubu (bank letter of guarantee)

A bank’s independent undertaking to pay a stated amount to the beneficiary on first written demand. Turkish letters are typically worded “ilk yazılı talebinizde, protesto çekmeye ve hüküm istihsaline gerek kalmaksızın” — the bank checks the demand against the wording of the letter and pays; it does not investigate whether the supplier actually defaulted.

What it means for you: This is a guarantee, not a suretyship — do not read it as “the bank pays if the supplier fails”, because the bank does not test that. Note whether it is süreli (fixed expiry) or süresiz (open-ended) and whether it is geçici (bid), kesin (performance) or avans (advance repayment). It carries a bank cost that lands in the price, so ask for one only where it genuinely reduces risk.

Ticaret sicil numarası (trade registry number)

The company’s number at its local trade registry office (ticaret sicili müdürlüğü). Because it is issued locally it is not unique nationwide — the unique national identifier is the 16-digit MERSİS number.

What it means for you: Ask for the MERSİS number as well as the trade registry and tax numbers, and check the entity through MERSİS before contracting. What you are confirming is that the legal entity on the invoice is the one on the contract.

V

Vade farkı (deferred payment surcharge)

A surcharge added when payment is made later than the terms on which the price was quoted — the counterpart of the peşin fiyat.

What it means for you: Like the kur farkı, it usually arrives as a separate later invoice with VAT on it, which is a surprise if you budgeted only the original. Ask whether the quoted price is a cash price and what the surcharge is for your intended term.

Vergi kimlik numarası (VKN) (tax identification number)

The number identifying a taxpayer in Türkiye: 10 digits for companies. For sole proprietorships and individual traders the 11-digit national ID number (T.C. Kimlik No) serves as the tax number — which is why Turkish invoice fields read “VKN/TCKN”.

What it means for you: An 11-digit number on the invoice is not an error; it means you are dealing with a sole proprietorship rather than a company. Either way, check it matches the entity named on the quote and the contract — mismatches here delay payment at your end, not theirs.

Y

Yerinde teslim (delivery to site)

Delivery directly to the site, branch or plant that needs the goods rather than to a head office. On a quote the line is more often headed teslim yeri (place of delivery), adrese teslim or şantiyeye teslim.

What it means for you: Standard practice in Türkiye and worth using: one order with a per-location breakdown, each site receiving its own delivery note, one invoice to the entity.

Z

Zimmet tutanağı (issue / handover record)

A signed record that a specific item — typically PPE or a tool — was issued to a named person.

What it means for you: No regulation spells out a signature requirement, but the employer must be able to prove that PPE was supplied — which in practice means a signed record. Turkish labour inspectors and your own İSG specialist will ask for them.

Turkish Procurement Terms — a Glossary for Foreign Buyers