the sheet thus is moved in reverse direction and is guided by switch means 205 between transport belts 102 and 103 to this end the switch means 205 is controlled correspondingly e g via an actuator 206 the guide plates 202 203 may have pressing rollers not shown here for guiding and accelerating the sheet in the event that the particular sheet is not to be turned the actuator 204 urges the sheet by way of guide plate 203 against the transport belt 101 moving in the direction of transport of the sheet in that event the sheet moves along a v shaped path formed by the transport belts 101 102 in the present embodiment part of the turning length is utilized as well for the transport path of the unturned sheet thereby reducing the expenditure for this second transport path this v shaped transport path is used as well to simulate the loss in time caused by turning of the sheet it is thus possible that both turned and unturned sheets have equal transport times in the turning device the sheets thus may be introduced almost at the same intervals into an additional transport system not shown here of a sorting device fig1 shows a first preferred embodiment of the invention in a schematic diagram the sheet.