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e -Expense Note is the electronic arrangement of the expense document issued for the works done or the goods purchased from first- and second-class merchants, self-employed people whose earnings are determined in a simple method, self-employed and farmers who are obliged to keep a book, and tradesmen who are exempt from tax.

When is the e -Expense Note issued? What is the e-Expense Note issuance period?
The expense note is issued within a maximum of seven (7) days from the delivery of the goods or the date of the service. An expense note that is not issued within this period is deemed to have never been issued.