Expense Receipts

What it is for

Expense Receipts (Gider Makbuzları) are receipts that you issue for a service sold to you by a foreign contractor (a non-resident taxpayer) that has no company in North Cyprus. You calculate and pay the contractor’s VAT in its place as the responsible party, and the withholding applied to foreign contractors is deducted from the service fee. The screen takes the draft, assigns the receipt number on approval, calculates VAT and withholding and writes the journal entry.

The net debt payable to the supplier is the service fee minus withholding; the VAT is not paid to the supplier but to the tax office.

The expense receipt is used only in North Cyprus branches. If no branch has North Cyprus as its active country, the screen shows “Expense receipts are used only in North Cyprus branches” and the tabs do not open. The receipt is issued in the name of the first North Cyprus branch by name among the branches you are authorized for. Türkiye branches do not have this document.

Who uses it

Accounting staff and the finance manager. On the Cash & Bank page of the role screen: View shows the screen and list, Add saves a draft, and Approve approves a draft. The user who saved the draft cannot approve it; another user does (four-eyes).

Screens

• New receipt (Yeni makbuz): date, supplier, series, service fee, VAT band and withholding rule, then save the draft.
• Receipts (Makbuzlar): find the draft and have another user approve it; the receipt number, VAT, withholding and net debt are produced and the journal entry is written.

Typical workflow

1. Enter the receipt on the New receipt tab and save the draft.
2. Another user approves it on the Receipts tab.
3. The amounts are calculated from the rows valid on that day and stored with the receipt; a new period added later does not recalculate an approved receipt.

Related modules

• Cash / Bank

Step-by-step screen guides are currently available in Turkish; the links above open them.