What is an Expense Voucher and How to Issue One?

One of the most frustrating situations for a business: you make a payment but can't get an official document in return because the other party isn't a tax taxpayer.

An expense voucher (gider pusulası) exists precisely for this. The document is issued by the paying party.

In which scenarios is it used?

Purchases from non-taxpayers. When you buy second-hand goods, scrap, or handmade products from someone who is not a registered taxpayer.

Occasional service procurement. Small-scale tasks received from individuals exempt from tradesman status who do not provide continuous services.

Returns from end-consumers. In practice, this is the most common use case. Since the customer returning the product cannot issue an invoice, the seller issues an expense voucher. We covered this distinction in our return invoice article.

For retail and e-commerce businesses, the expense voucher is a standard part of the return process.

The withholding tax aspect

When issuing an expense voucher, in most cases you are required to deduct income tax withholding over the amount paid. You deposit this deduction to the tax office on behalf of the other party.

The rate is not fixed: it varies depending on the nature of the work. Different rates apply to service purchases, goods purchases, and activities within the scope of tradesman exemption. Additionally, in some cases no withholding tax is applied—product returns from end-consumers are one of them.

Confirm the correct rate for your specific transaction with your financial advisor; an incorrect rate affects both your withholding tax return and the net amount paid to the other party.

Issuance timeline and format

An expense voucher must be issued within a specific timeframe from the date the goods or services are received. Missing this window may not invalidate the document, but it can trigger procedural penalties.

Information that must be on the document: identification details of the issuer and the counterparty, the type and amount of the goods/services received, the deduction made and the net amount paid, along with the date and signature.

The counterparty's Turkish ID number and address are among the most commonly missed details. Do not skip this, as it is an omission that could invalidate the document.

Pay attention to the payment method

There is an obligation to make and document payments above a certain threshold through a bank or financial institution. Large cash payments can be subject to separate penalties even if the documentation is in order.

Therefore, make the payment related to the expense voucher through a bank whenever possible and keep the bank receipt together with the document. We covered document-to-record matching in our file management article.

Processing the payment at the same time you record the expense solves cash discrepancy issues right from the start; check out our single-step payment article.

Frequently asked questions

Is there VAT on an expense voucher?

Since the counterparty is not a taxpayer, VAT is generally not calculated. In return transactions, however, adjusting the VAT on the original invoice may come up; clarify this with your financial advisor.

Can it be issued electronically?

The e-expense voucher application is available. If you are within the scope of e-documents, using this method is much more convenient for archiving.

Can I use this when paying a freelancer?

If you are receiving a continuous service, the other party must establish a tax liability and issue a receipt. Expense vouchers are meant for occasional work.

What if the counterparty refuses to sign?

The evidentiary power of the document weakens. Especially for high amounts, keep both the signature and the bank receipt together.

An expense voucher is your way of recording payments that would otherwise remain undocumented. When used correctly, it both protects your right to deduct expenses and streamlines your return processes.

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