Invoice or Current Account? The Right Enforcement Strategy When Collecting Your Receivable

Initiating enforcement proceedings for unpaid receivables in commercial relationships is an inevitable process that most business owners face. But there is a critical distinction that often goes unnoticed: On what basis do you build your proceedings — on specific invoices, or on the overall current account balance between the parties?

This choice is not merely a technical detail; it is a strategic decision that directly affects whether the case is won or lost. This is because, according to the Yargıtay (Court of Cassation), under the principle of "strict adherence to the proceedings," enforcement proceedings cannot cover, at the litigation stage, a receivable item not stated in the proceedings.

Summary of the Situation

A creditor becomes entitled to a receivable as a result of an ongoing commercial relationship (sale of goods or services) with the other party. To collect the receivable, the creditor initiates enforcement proceedings. However, it is not clear whether, in the enforcement request, the basis of the receivable should be stated as specific invoices only, or as the current account (open account) relationship between the parties.

When the debtor objects to the proceedings, the creditor is forced to file an action for annulment of the objection. In that action, the court confines its examination strictly to the basis stated in the proceedings. An invoice or current account item not included in the proceedings cannot be raised at the litigation stage.

The Legal Issue

The principle consistently emphasized in the court decisions is this: Actions for annulment of an objection are strictly bound to the enforcement proceedings. This binding effect is not limited to the amount of the receivable; it also applies to the source and legal cause of the receivable.

This confronts the creditor with a critical choice when preparing the enforcement request:

• Relying only on invoices: The proceedings can be based on specific invoice numbers. However, even if the commercial books show a higher receivable arising from the current account, the court will confine its examination to those invoices alone.
• Relying on the current account / open account relationship: Even where there is no written current account agreement between the parties, if the commercial relationship is conducted as an "open account," the proceedings can be initiated on the basis of that balance. In this case, the amount of the receivable is determined through an examination of the commercial books and records.
• Stating both bases together: In practice, this is the most comprehensive and safest method; proceedings based on both the invoices and the current account broaden the scope of the court's examination.

What Does the Yargıtay (Court of Cassation) Say?

• The 19th Civil Chamber of the Yargıtay (E. 2013/5941, K. 2013/9450, decision of 2013) expressly stated that a creditor who confines the proceedings to specific invoices cannot assert a claim based on the current account at the litigation stage.
• The Assembly of Civil Chambers (E. 2015/1830, K. 2016/98, decision of 2016) and the 27th Civil Chamber of the Ankara Regional Court of Appeal (E. 2021/1005, K. 2023/710, decision of 2023) emphasized that the debt and cause relied on in the enforcement request define the boundaries of the action to be filed.
• The Bakırköy 3rd Commercial Court of First Instance (E. 2021/756, K. 2022/985, decision of 2022) ruled that even if the commercial books show a higher receivable arising from the current account, where only a specific invoice is cited as the basis in the proceedings, the court's examination will be limited to that invoice.
• The 13th Civil Chamber of the Istanbul Regional Court of Appeal (E. 2020/1529, K. 2022/1777, decision of 2022) stated that where the proceedings concern a current account receivable, the amount of the receivable is determined through an examination of the parties' commercial books and records.
• The Istanbul 14th Commercial Court of First Instance (E. 2021/5, K. 2021/801, decision of 2021) found that basing the proceedings on both the invoices and the current account broadens the scope of the court's examination and ensures that the receivable is also assessed from the current account perspective.
• The Izmir 2nd Commercial Court of First Instance (E. 2023/919, K. 2025/160, decision of 2025) noted that partial payments must be assessed under Article 100 of the Turkish Code of Obligations (TBK) to determine which invoice debt they extinguished.

Points to Watch

Practical points to keep in mind when putting your receivable through the collection process:

• Prepare the enforcement request carefully. State the basis of the receivable (invoice numbers, dates, current account balance) as completely and accurately as possible in the enforcement request. An item left out cannot be brought back at the litigation stage.
• Set off partial payments correctly. If part of the debt has been paid, the proceedings should be initiated for the remaining balance, and it should be clarified which payment discharged which debt (under Article 100 of the TBK).
• Prepare your commercial books and BA/BS filings for proof. The fact that the invoice is recorded in the debtor's commercial books, or appears in tax filings (BA/BS forms), is decisive evidence in proving the receivable.
• Keep your e-invoice records. The fact that e-invoices have entered the system and were not objected to within the statutory period constitutes strong evidence that the delivery of the goods/services is deemed proven.

Conclusion: What Should You Do?

Following these steps when putting your commercial receivable into enforcement proceedings will both speed up the process and strengthen your hand in the action for annulment of the objection:

1. Clarify the source of the receivable: does it consist of specific invoices only, or of a general current account balance?
2. Where possible, state both the relevant invoices and the current account statement covering those invoices together in the enforcement request.
3. Set off partial payments correctly and initiate the proceedings only for the remaining balance.
4. Keep your commercial book records and e-invoice/BA-BS filings ready as proof.

A small mistake made at the stage of preparing the enforcement request can lead to losing a case that drags on for months. We therefore recommend obtaining support from a commercial law attorney before initiating enforcement proceedings.