Invoicing to Turkey

Following P&G invoice requirements will ensure that invoices are paid in accordance to the negotiated contract terms. In order to continue the efficient handling and payment of your invoices and improved customer service it is essential that you refer to the mandatory legal and company requirements to be added to each invoice or credit note.
It is of critical importance that we receive valid supporting documentation, meeting all legal and tax requirements. This will usually be an invoice drawn in accordance with the supplier's country regulations. In issuing that invoice, please make sure the correct P&G legal entity name, address and Tax identification number is used, and that the invoice format and content meets legal and tax requirements.
The invoicing guidelines have been broken down for you in the following manner:
  • Global Invoicing Guidelines - Refer to this document to understand what information to include on an invoice regardless of location.
  • P&G Legal Entity Information - Use this link to navigate a list of P&G entities in this specific country and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities.
  • Invoicing Requirements - View these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.
  • Other Considerations - Review these to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures, payment terms you need to comply to, and any frequent errors to be aware of when invoicing to this country.
Attention
While invoicing requirements are crucial to a successful payment process, efficiency in invoicing is key. If you're not currently using Tungsten, we recommend you review your invoicing method with P&G and see if any other e-invoicing options are a suitable alternative for your business. Click here to find out more about what's available for you.

Have questions or need help?
Contact the Accounts Payable Customer Response Center at:
Head Office & Plant
Phone: 90 262 6484316
Email: acctspayabletr.im@pg.com
 
 

P&G Turkey Legal Entity Information

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (as per below dropdown) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

***

Use this dropdown to navigate a list of relevant P&G entities and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities. To determine which entity is appropriate for your invoice:
1) Refer to your PO.
2) For non-PO invoices - ask your P&G Contact.

Full Legal Name: Procter & Gamble Satis Ve Dagitim. Ltd. STI
P&G Legal Entity Number: LE 926
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter & Gamble Satış ve Dağıtım Ltd. Şti
İçerenköy Mah. Askent Sok.
No:3-A Özel İş Yeri 14-15-16-17-18-19-20-21
Ataşehir 34752
Istanbul
Turkey.
Tax Office Name & Number: Anadolu Kurumlar VD. 7330270658
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). HP Front Office c/o Ibrahim Cansever
Procter & Gamble Tuketim Mallari A.S.
Gebze Organize Sanayi Bolgesi
Ihsan Dede Cad. 700 Sok.
41480 Gebze / Kocaeli Turkey.
Full Legal Name: Procter & Gamble Tuketim Mallari Sanayi A.S.
P&G Legal Entity Number: LE 444
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter & Gamble Tüketim Malları Sanayi AŞ
İçerenköy Mah. Askent Sok.
No:3-A Özel İş Yeri 14-15-16-17-18-19-20-21
Ataşehir 34752
Istanbul
Turkey.
Tax Office Name & Number: Büyükmükellefler VD. 7330032509
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). HP Front Office c/o Ibrahim Cansever
Procter & Gamble Tuketim Mallari A.S.
Gebze Organize Sanayi Bolgesi
Ihsan Dede Cad. 700 Sok.
41480 Gebze / Kocaeli Turkey.

Turkey Invoicing Requirements

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined below. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

***

When applicable, view these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.

 
 
Customer Information
  • Full name of the customer.
  • Full address of the customer.
  • The VAT identification number of the customer.
  • Tax Office under which customer resorts.
Supplier Information
  • Full name of the supplier.
  • Full address of the supplier.
  • The VAT identification number of the supplier.
  • Tax Office under which supplier resorts.
  • Authorized Signature.
  • Supplier Waybill Number.
General Information
  • Sequential number, based on one or more series, which uniquely identifies the invoice.
  • Date of issue of the invoice. The date of the invoice should be within the 7 days legal limit starting from the delivery of the goods/services.
  • Date on which the supply of goods or services was made or completed or the date on which the payment on account was made before any supply, insofar as that a date can be determined and differs from the date of issue of the invoice.
  • For supply of goods, the supply date is the dispatch note date.
  • For services it's the date the service was delivered or end of the period when the service was delivered. The date of the invoice should be within the 7 days legal limit starting from the delivery of the goods/services.
  • Description/nature of the goods or services.
  • Quantity of the goods supplied or the extent and nature of the services rendered.
  • Price per unit (excluding VAT) , unit of measure and currency (expressed in currency of country of transaction).
  • Any discounts or rebates, not included in the unit price (expressed in currency of country of transaction).
  • Business Owner Name for FI Invoices (PO based).
  • Purchase Order Number (Schedule Agreement Number & the Line Item Number).
  • Our product/Material Code (if applicable).
  • VAT rate(s) applied (%).
  • Taxable amount per VAT rate or exemption (expressed in in currency of country of transaction).
  • Total VAT amount (expressed in the currency of the country where the transaction takes place) and currency.
  • Where an exemption is involved or where the customer is liable to pay the tax:
    - Reference to the corresponding national provision: or
    - Any indication that the supply is exempt or subject to the reverse charge procedure; or
    - Where the customer is liable for the payment of the VAT, the mention “Reverse charge”.
  • Printing Requirements (except for e-invoices):
    - Invoices must be printed by a specially authorized printing house and must comply with the size and shape format as required by the Ministry of Finance.
  • This requirement doesn't apply to e-invoices (as of Jan 2014).
    - The Printing house assigns sequential number of invoices to the company, provide those numbers to Tax authorities, and hand over the blank invoices with those sequential numbers to the supplier.
    - The invoices are completed via printing module (for P&G: data pushed from SAP to printing module) , or are completed manually with ink.
    - The official documents is a dual page (carbon copy): one page for the customer, the other for the supplier's archiving.
  • Goods dispatch note number.
  • Foreign currency invoicing is not allowed between resident businesses. On the other hand, for supplies based on foreign currency, invoices should be issued with the Turkish Lira equivalent of the foreign currency. In this respect, invoices are only issued with Turkish Lira. But for the transactions where at least one of the parties is a non-resident business, one can issue or accept a foreign currency denominated invoices.
  • Waybill/delivery note number.
  • If there are changes on the invoice, vendor's stamp and signature.
  • Approver name and signature.
  • If amount is greater than 50,000.00 USD, or approx. TRL80,000.00 to TRL90,000.00 - Name & Signature of 2nd Approver.
  • Central Receiver's GR Stamp.
  • CE and CC/WBS/IO/PC.
  • For OTV invoices, approval of Nats/Yel and vendor bank details. (All OTV invoices are FI).
  • Our Product / Material Code (if applicable).
  • DO NOT INCLUDE freight cost in invoice except when a special line item was created in PO for freight cost or this is clearly specified in the agreement with P&G.;
 

Other Turkey Considerations

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any Other Considerations that may be outlined below.

***

When applicable, review these other considerations to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures and any frequent errors to be aware of when invoicing to this country.

 
 
Supporting Documents
  • Signed waybill or delivery note for goods and confirmed service receipt form for services attached to invoice.
  • If there will be multiple Purchase Orders in one invoice, please ensure to indicate the PO number and PO line item number for each invoice line item. If it is not possible to include such details directly on the invoice, please fill up and attach Allocation Sheet to your invoice.
  • Translation form (vendor code, name, currency, amount, reference, VAT/WHT code, etc.).
Procedures
  • The invoices should either be printed or written in ink.
  • Send your invoices directly to HP Front Office together with signed waybill/delivery note or approved service confirmation receipt form attached.
  • Include “INVOICE” term on the front of the envelope.
  • For first time transactions without purchase order, please follow-up with your P&G purchase requisitioner if your company is not registered with Procter & Gamble Master Database. We can not process your invoice unless you are a registered vendor.
Payment
  • 75 day payment terms.
Other
  • Based on recent Turkey government legislation, all companies need to report their transactions with their suppliers/customers on a monthly basis. Foreign companies transacting with Turkey-based companies are not exempted from this local requirement. In order to be able to report correct figures to the government, it is necessary to perform supplier statement of account reconciliation every month. We will be sending a vendor letter to request for your statement of account on a monthly basis. We need your support to respond immediately. Should there be reconciliation findings that some of your invoices are not in our system, we will contact you and request for certified true copy. We kindly request your company to submit certified true copies on time upon our request in order to mitigate tax implications due to missing invoices. Lastly, once the account reconciliation is complete, we need your sign-off on the actual reconciliation as well as the BA-BS forms to be submitted to the government for reporting.
    SOA Reconciliation Contact Information:
    celik.y@pg.com
    ulusoy.b@pg.com
    +90 262 648 41 90
    +90 262 648 43 48
    +90 262 648 42 70
    +90 262 648 43 45
    +90 262 648 43 50