makbuz

Makbuz is a document that confirms receipt of money, goods, or services in a transaction. It serves as proof of payment or delivery and is issued by sellers, service providers, or institutions. In Turkish commerce, makbuz is a common term for a receipt or voucher and is often considered less formal than an invoice (fatura), which includes tax details.

Forms of makbuz include nakit makbuz (cash receipt), teslim makbuzu (delivery receipt), and bank or postal receipts. In daily practice, makbuz is frequently used for small purchases where a formal fatura is not issued; larger or VAT-registered transactions typically rely on fatura. The terminology can vary by region and context, and some records may be referred to as fiş when produced by a cash register.

Contents commonly found on a makbuz are date, names of the parties, a description of goods or services, the amount, the payment method, and a signature or stamp. It may also include additional notes or reference numbers. Makbuz serves as a record for bookkeeping, audits, returns, and reimbursements, and copies are often kept by both the seller and the buyer.

Electronic makbuz, or e-receipts, are increasingly common in online commerce and banking. They are delivered digitally (for example by email or download) and can be legally binding when they include required information and a traceable identifier such as a receipt number or digital signature.

See also: Fatura, Fiş, Receipt.