Revenue Leakage and ERP Data Glossary

How To Use This Glossary

Terms are sorted alphabetically. Turkish terms keep their original name, with an English explanation, because that is how they appear in Turkish ERP exports and on invoices. Each entry has its own anchor, so you can link to a single definition. For the full picture, start with the revenue leakage guide or master data quality.

Turkish Invoice Terms at a Glance

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Terms

Ba-Bs Forms

Form Ba, Form Bs

Monthly notification forms filed with GİB in Türkiye that list purchases (Form Ba) and sales (Form Bs) of goods and services with a single counterparty above an amount set by the tax administration. Mismatches between a company's Bs and its customers' Ba forms often reveal reconciliation and master data problems.

Cari Hesap (Current Account)

cari, cari kart, customer or supplier account

The running account of receivables or payables with a customer or supplier in Turkish accounting. The cari kart is the master record behind it in the ERP, holding the code, legal name, VKN or TCKN, address and payment terms.

Contract Price

Sözleşme fiyatı

The price agreed with a specific customer in a contract, which overrides the general price list. Invoice lines billed below the contract price are a common source of pricing leakage.

Credit Note

credit memo, alacak dekontu

A document that reduces an amount already invoiced, for a return, a price correction or a discount granted later. A credit for more than the original sale is a classic leak. In Türkiye, returns are usually documented with an iade faturası issued by the buyer.

Data Governance

Veri yönetişimi

The decisions about who owns each data field, which rule it must follow and how exceptions are approved. In finance it focuses on fields that change money on an invoice. See data governance for finance.

Data Owner

Veri sahibi

The business leader accountable for a data domain or field, who decides what a correct value is and who may change it. For example, credit control owns payment terms.

Data Quality Dimensions

completeness, validity, uniqueness, consistency, timeliness, accuracy

The set of properties used to judge whether data can be trusted. The common six are completeness, validity, uniqueness, consistency, timeliness and accuracy.

Data Steward

Veri yöneticisi, veri sorumlusu (steward)

The person responsible for the daily quality of a data domain, who applies the owner's rules, corrects records and escalates conflicts. Note that in Turkish data protection law, "veri sorumlusu" means data controller, a different concept.

Deduplication

duplicate merge, mükerrer kayıt temizliği

Finding records that describe the same real entity and merging them into one. For customers it means one customer, one record, so terms, discounts and balances are no longer split across several codes.

Discount Leakage

İskonto kaçağı

Revenue lost through discounts that exceed policy, stack on top of each other or stay active after they should have ended. It is one of the main forms of pricing and discount leakage.

Discount Policy

İskonto politikası

The written rules for which discounts may be given, up to which percentage, to which customer segments and with whose approval. Without a clear policy, nobody can say which discounts were too generous.

DSO (Days Sales Outstanding)

Ortalama tahsilat süresi

The average number of days it takes to collect receivables, usually calculated as trade receivables divided by revenue for the period, multiplied by the days in the period. Payment terms that drift from policy push DSO up.

e-Arşiv Fatura (e-Archive Invoice)

e-Arşiv

A Turkish electronic invoice issued to buyers who are not registered for e-Fatura, such as consumers and non-registered businesses. It is created in the UBL-TR format and reported to GİB, and delivered to the buyer electronically or on paper.

e-Fatura (e-Invoice)

e-invoice, Türkiye

A Turkish electronic invoice in the UBL-TR format exchanged between taxpayers who are both registered in GİB's e-Fatura system. Whether a customer is registered decides if you issue an e-Fatura or an e-Arşiv Fatura, so the status belongs in the customer master.

Fiyat Farkı Faturası (Price Difference Invoice)

price adjustment invoice

An invoice issued after the original sale for the difference when the agreed price changes, for example under a price increase or an index clause, with VAT on the difference. Price changes that are agreed but never invoiced this way are a frequent leak in Turkish companies.

GİB (Gelir İdaresi Başkanlığı)

Revenue Administration of Türkiye

Türkiye's tax administration, part of the Ministry of Treasury and Finance. It runs tax collection and the e-document systems, including e-Fatura and e-Arşiv Fatura.

Golden Record

Altın kayıt, survivor record

The single trusted version of an entity, such as a customer, that remains after duplicates are merged. It takes the best value for each field from the matched records.

İade Faturası (Return Invoice)

return invoice

In Türkiye, the invoice a buyer issues to the seller when returning goods, instead of the seller issuing a credit note. Returns credited above the original sale value are a known leak pattern.

İskonto (Discount)

discount, indirim

A price reduction, shown on the invoice line as a percentage or amount, or granted later. In Turkish ERP exports it often appears as several stacked fields, such as İskonto 1, İskonto 2 and İskonto 3.

KVKK

Law No. 6698 on the Protection of Personal Data

Türkiye's personal data protection law, Kişisel Verilerin Korunması Kanunu (Law No. 6698, 2016), and the common name for its authority. In customer master data it mainly concerns individuals, such as sole traders identified by TCKN.

Late Payment Interest

default interest, gecikme faizi

Interest or a charge due when a customer pays after the due date, under the contract or the law. When it is due but never billed, it is a leak.

Ledger

general ledger, defter-i kebir

The book of accounts where every transaction is posted by account. Revenue leaks usually start earlier, on the invoice line, and show up in the ledger only as lower revenue.

Master Data

Ana veri

The core, slow-changing records a business works with, such as customers, products, price lists and payment terms. Every invoice line inherits values from master data. See master data quality.

Mutabakat (Reconciliation)

cari hesap mutabakatı, balance confirmation

Confirming balances with a counterparty, such as agreeing a customer's open balance or matching Ba-Bs forms. Duplicate customer records make mutabakat slower because one customer's balance is split.

Pocket Price

net net price, cep fiyatı

What a company actually keeps from a sale after all on-invoice and off-invoice deductions, such as discounts, rebates, payment term costs and freight. It is the last step of the price waterfall.

Price List

Fiyat listesi

The standard prices for products or services, valid from an effective date. A new list that is loaded but not assigned to every customer leads to billing at the old price.

Price Waterfall

Fiyat şelalesi

A breakdown of how a list price shrinks to the pocket price, step by step, through on-invoice discounts and off-invoice items such as rebates and payment terms. It shows where margin leaks.

Rebate

volume bonus, ciro primi

A discount paid or credited after a period, usually based on the volume a customer bought. Rebates paid on volume that was never reached are a leak.

Revenue Leakage

Gelir kaçağı

Revenue a company has earned but does not bill or collect, for example prices billed below contract, price increases applied late, discounts above policy or late payment interest never charged. See the revenue leakage guide.

TCKN (T.C. Kimlik Numarası)

Turkish national ID number

The 11-digit national identity number of Turkish citizens, also used as their tax ID, including for sole traders. The first digit cannot be 0 and the last two digits are check digits.

Tevkifat (VAT Withholding)

KDV tevkifatı, withholding VAT

Under the Turkish VAT (KDV) law, for certain transactions the buyer withholds a set share of the VAT on the invoice, such as 5/10 or 9/10 depending on the transaction type, and pays it directly to the tax office. The seller collects only the remaining VAT, so the withholding rate on the invoice must match the transaction.

UBL-TR

Universal Business Language, Türkiye

Türkiye's customization of the UBL 2.1 XML standard, used for e-Fatura, e-Arşiv Fatura and other e-documents. Its structured fields make invoice line data easier to check than paper or PDF invoices.

Vade Farkı (Late Payment Charge)

maturity difference, late payment charge

In Türkiye, a charge invoiced to a customer who pays after the agreed due date, or for agreed deferred payment, and subject to VAT. A vade farkı that is due but never invoiced is a common leak.

VKN (Vergi Kimlik Numarası)

Turkish tax ID number

The 10-digit tax identification number GİB assigns to legal entities and other taxpayers, whose last digit is a check digit. A missing or invalid VKN on the customer master blocks e-Fatura and hides duplicate customers.

Frequently Asked Questions