Open invoice; It is the invoice issued in case the customer does not pay the price of the goods or services at the time the invoice is issued, but will pay it later. When preparing an open invoice, the seller prints his stamp and signature on the top of the invoice. A closed invoice is an invoice issued when the customer pays the price of the goods or services at the time the invoice is issued. When preparing a closed invoice, the seller prints his stamp and signature at the bottom of the invoice. In order to determine the open and closed invoice, the “originals of the invoice” must be examined. (19.1ID.01/11/2017.T.2016/10175;7524)
When preparing an invoice, it is necessary to pay attention to whether the invoice is issued open or closed depending on the payment status. If a closed invoice is issued even though payment is not made, the situation of claiming the receivable from the relevant person is at risk in legal terms. As a matter of fact, the Supreme Court of Appeals (19.HD.01/11/2017.T.2016/10175;7524:19.HD.15/02/2018.T.2017/3967:693; 19.HD. 17/01/2018 T. In many decisions such as . 2016/13834:81:1 l.HD.l 1.09.1997.T.5184/5705 and 19.HD.18.01.2001.T. E.2000/6236; 300), a closed invoice “will constitute a presumption that the debt has been paid.” , has adopted the commercial practice by consistently emphasizing