Dispute the Invoice

Invoice Objection | Commercial Lawyer | Izmir Law Firm | Izmir Lawyer | Efes Law Firm

What is an invoice?

invoice

noun, trade, (invoice), Italian fattura

A receipt given by the seller to the buyer to indicate the type, quantity, and price of an item sold:

How to Dispute a Bill?

Turkish Commercial Code

Article 21- (1) The other party may request an invoice from a merchant who has sold a good, produced a product, performed a service or provided a benefit within the context of his commercial enterprise, and if the payment has been made, that this be indicated on the invoice. (2) If a person receiving an invoice does not raise an objection regarding the content of the invoice within eight days of receiving it, he/she shall be deemed to have accepted its content. (3) If a person receives a written confirmation of the content of the statements made by telephone, telegraph, any means of communication or information technology or other technical means or verbally, and does not object within eight days of receiving it, he shall be deemed to have accepted that the confirmation letter is in accordance with the contract or statements made.

As stipulated in Article 21/2 of the Turkish Commercial Code, the recipient of the invoice has the right to object to the invoice or its contents within 8 days. While the legal framework does not explicitly regulate the procedure for filing an objection, the burden of proof for such an objection rests with the recipient. Therefore, filing the objection through a notary public, with a secure electronic signature, by telegram, or by registered mail will facilitate proof. It is also important to note that if both parties are merchants, they are subject to certain specific conditions under Article 18/3 of the Turkish Commercial Code.

Court Decisions

15th Court of Appeals. Legal Department E. 2014/2108 K. 2014/5205

Based on the claims and defenses of the parties and the contents of the file, it is established that a contractual relationship exists between the parties regarding the calibration maintenance and sensor replacement of 8 devices belonging to the defendant. The dispute arises from the price of the work. Although the invoice issued by the plaintiff was served and recorded in the defendant's books, according to Article 23 of the Turkish Commercial Code No. 6762, which is applicable in this specific case... Since the objection was made via email within 8 days, it is not possible to say that the invoice content is final.

Supreme Court 23rd Civil Chamber, Case No. 2016/8580 E., Decision No. 2020/635 K.

The recipient of an invoice issued for the purchase of goods or services has the right to object within 8 days. If no objection is raised within this period, the content of the invoice is deemed accepted. The recording of the invoice in the recipient's commercial ledgers also constitutes presumption that the service or goods have been received. Payment of the invoice amount, which has not been objected to and has been recorded in the commercial records, cannot be avoided... Furthermore, according to the counterclaim, it is incorrect to assume that since invoices not objected to within 8 days are considered final in terms of their content and have been recorded and paid in the defendant's/counterclaimant's commercial records, it is not possible to claim payment by mistake.

Supreme Court 15th Civil Chamber, Case No. 2019/1984, Decision No. 2020/62.

Although there is no written contract between the parties, the defendant has acknowledged the existence of a contractual relationship through his statements during the proceedings.
If a person receiving an invoice does not object to its contents within eight days of receiving it, they are deemed to have accepted its contents (Turkish Commercial Code, Article 21/2). Regarding the receivable on an invoice that has become final due to lack of objection within the prescribed period, directly returning the invoices or issuing a return invoice after the objection period has expired will not negate the existence of the receivable. While lack of objection to an invoice does not prove the existence of a contractual relationship, if a contractual relationship is proven, the amount on the invoice, which was issued pursuant to this contract and not objected to within the prescribed period, becomes final. In the specific case, it is understood that the invoice dated March 16, 2014, issued by the plaintiff and forming the basis of the enforcement proceedings, was served on the defendant on March 22, 2012, along with a notice dated March 20, 2012, but the defendant failed to prove that they objected to the invoice within the legal period.

Supreme Court 15. Legal Department E. 2017/1537 K. 2017/3585

An invoice is a commercial document issued by a merchant selling goods or performing services to a customer, showing the amount owed by the customer in exchange for the goods or services rendered (Article 229 of the Tax Procedure Law No. 213). "A merchant who has sold goods, produced goods, performed a service, or provided a benefit within the context of their commercial enterprise may be requested by the other party to issue an invoice and, if payment has been made, to indicate this on the invoice" (Turkish Commercial Code, Article 21/1). If a person receiving an invoice does not object to its contents within eight days of receiving it, they are deemed to have accepted its contents (Turkish Commercial Code, Article 21/2). For the merchant issuing the invoice to benefit from the presumption specified in Article 21/2 of the Turkish Commercial Code, there must be a contractual relationship between the issuer and the recipient of the invoice, and the invoice must be issued in relation to the performance of the contract. Since the invoice is not related to the formation of the contract but to its performance, the existence of a fundamental debt relationship is a prerequisite. Therefore, in order for the invoice to be considered final and binding on the parties pursuant to Article 21 of the Turkish Commercial Code, it must be proven with legal evidence that a contract has been made between the parties regarding the transaction in question, and that the work in question has been delivered to the client in an acceptable manner. contractor It is essential that this be proven by both parties. The mere fact that the invoice has been served to the other party and no objection has been raised does not prove that a contractual relationship has been established between the parties and that payment for the work is due.

Considering the above explanation and the rules mentioned, and evaluating the specific case; the plaintiff initiated enforcement proceedings based on the invoice and filed a lawsuit upon objection. However, there is no written contract between the parties, nor has a contractual relationship been proven by other conclusive evidence. Given the amount of the debt, proving a contractual relationship through witness testimony is not possible, and since the defendant's explicit consent and no document constituting initial evidence are present, the existence of a contractual relationship cannot be proven based on witness statements. While the defendant is a merchant, the plaintiff is not. The plaintiff, being a non-merchant, has not relied solely on the defendant's commercial ledgers as evidence. Therefore, the defendant's failure to submit their commercial ledgers despite notification does not prove the existence of a contractual relationship. Since the plaintiff is not a merchant, they cannot benefit from the presumption of proof under Article 21 of the Turkish Commercial Code, and since a contractual relationship has not been proven, the existence of the debt cannot be considered established based on the issued invoice. In this case, since the contractual relationship that would allow for the defendant to be sued has not been proven, the lawsuit should have been dismissed, but the written decision was incorrect, and the decision should be overturned in favor of the defendant who appealed.

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