All About E-Invoicing in Turkey

Turkey has been one of the leading countries in mandatory e-invoicing since 2014, making it significantly more advanced in digital tax systems than many people realize. The country operates with numerous e-invoicing providers, giving businesses multiple options for compliance.

Businesses must use e-Fatura for B2B transactions if turnover exceeds TRY 3 million, and e-Arşiv for B2C when invoices exceed TRY 5,000 (non-taxable) or TRY 2,000 (taxable persons). All invoices require QR codes, UBL 2.1 format compliance, digital certificates, and processing through GIB portal. Companies must maintain 10-year digital archives and face increased penalties for non-compliance as of 2025.

Latest News

According to the official announcement by the Turkish Revenue Administration, Turkey’s e-invoicing system has continued to advance with the launch of the New Central Application on December 14, 2024, which centralized e-Invoice and e-Waybill processing to improve efficiency and security. 

Deadlines for e-invoicing in the medication sector have been extended to October 2025 (pharmacies and opticians to 2026). Increased penalties and strict enforcement reflect Turkey’s ongoing commitment to real-time digital fiscal control via the GİB platform.

What is E-Invoicing and Why Does Turkey Use It?

E-invoicing generates, transmits, and stores invoices in structured digital format using UBL 2.1 standards. Turkey's e-invoicing relies on the government-operated Gelir İdaresi Başkanlığı (GIB) platform, a centralized system for invoice validation, processing, and exchange.

This infrastructure supports Turkey's comprehensive digital fiscalization strategy, ensuring all covered transactions are monitored in real-time through secure, authenticated electronic processes.

Turkey's e-invoicing requirements go beyond simple continuous transaction control and real-time invoice monitoring. The system encompasses broader digitalization mandates that require companies to find comprehensive solutions based on their size and needs. 

This makes Turkey's approach quite complex but also positions it as one of the most advanced countries in digitalizing tax collection processes.

Understanding Turkey's Two E-Invoicing Portals

Turkey operates two distinct e-invoicing portals within the GIB system, each designed for specific transaction types and business relationships. 

The choice between portals depends on your business relationships and the registration status of your trading partners within Turkey's digital tax ecosystem.

e-Fatura Portal: Direct B2B Exchange

The e-Fatura portal serves as Turkey's primary business-to-business electronic invoicing system. This portal enables direct invoice exchange between companies registered within the GIB network, creating an efficient closed-loop system for commercial transactions.

Companies use e-Fatura for B2B and B2G transactions when both parties maintain active registration with the GIB system. This portal facilitates immediate electronic exchange while ensuring simultaneous tax reporting and compliance monitoring.

e-Fatura Process Flow:

e-Arşiv Portal 

The e-Arşiv (electronic archive) portal addresses transactions involving consumers and businesses not registered within the e-Fatura system. This portal ensures comprehensive e-invoicing coverage across all transaction types, regardless of recipient registration status.

e-Arşiv becomes mandatory when invoice amounts exceed specific thresholds: TRY 5,000 (approximately €195) for non-taxable entities, or TRY 2,000 (approximately €78) for taxable persons. The portal manages invoice delivery challenges by handling transmission to recipients who may lack integrated e-invoicing solutions.

e-Arşiv Process Flow:

Turkey's E-invoicing Evolution

Turkey's journey to e-invoicing leadership began with strategic legislative developments:

• 2014: Mandatory B2B e-invoicing
• 2017: Required declaration of e-waybill (e-Irsaliye)
• March 2021: Mandatory e-invoicing for public procurement
• July 2023: All businesses that invoiced more than TRY 3 million (approx. EUR 140 000) annually by 1 July 2022 declared all of their invoices on the GIB portal
• 1 September 2023: Mandatory to include a QR code on invoices, e-invoices, e-way bills and e-archives
• September 2023: E-Fatura and e-Arşiv must include a QR code.
• 2024: Enhanced e-ledger requirements and expanded compliance obligations. From 22 May 2024, simultaneous submission of e-Ledger and secondary copies required.
• December 2024: Launch of the New Central Application system for enhanced e-Invoice and e-Waybill processing on December 14, 2024.
• 2025: Increased tax penalties and extended deadline for e-invoice compliance in the medication and medical device sector shifted to October 1, 2025, with pharmacies and opticians granted a further extension until October 1, 2026.

B2G Electronic Invoicing Regulations in Turkey

All suppliers to Turkish government entities must issue electronic invoices using the UBL 2.1 Turkish standard format with digital e-seals  (e-mühür) in accordance with the Electronic Signature Law No. 5070 for authenticity verification. Since September 2023, invoices must include QR codes for secure verification and be submitted in real-time to the GIB portal. These requirements continue into 2025, with all e-invoices requiring 10-year digital archival to ensure transparency and accelerate government payment cycles.

B2B Electronic Invoicing (e-Fatura)

In the B2B sector, e-Invoicing enables direct transactions between businesses, streamlining processes and shortening the time required for invoice approvals and payments. 

Businesses with annual sales over TRY 3 million must send all their domestic B2B invoices electronically through the government’s GIB platform. Each e-invoice, called e-Fatura, is secured with a digital seal to confirm its authenticity. 

Invoices follow a standard digital format and are exchanged instantly between registered users. These rules help keep invoicing transparent, secure, and efficient for both businesses and the tax authorities.

B2C Electronic Invoicing 

While not yet mandatory, B2C e-invoicing through Turkey's e-Arşiv system is increasingly adopted for enhanced customer service and transaction transparency. Invoices over 5,000 TL for consumers and 2,000 TL for registered businesses must be issued as e-Arşiv invoices. Since September 2023, all e-Arşiv invoices require QR codes for verification and fraud reduction.

Fiscalization and E-Reporting in Türkiye

Turkey has developed a comprehensive digital fiscalization system that diverges from the European SAF-T (Standard Audit File for Tax) approach. Instead, Turkey's fiscalization strategy centers on four integrated electronic platforms: e-Fatura for B2B invoicing, e-Arşiv for B2C transactions, e-Ledger for accounting records, and e-İrsaliye for goods transportation tracking. 

This platform-based approach ensures real-time transaction reporting and comprehensive supply chain oversight through software-based fiscalization systems. Turkey's model emphasizes immediate data transmission to tax authorities through certified fiscal devices ( Fiscal Law in 2016),  and electronic document systems, creating a unified digital ecosystem for tax compliance and anti-evasion enforcement.

Unlike many European countries, Turkey does not implement SAF-T (Standard Audit File for Tax) reporting.                                                                                                                                                                                     

Penalties and Compliance Consequences

Non-compliance with Turkey's e-invoicing requirements can result in significant financial penalties and business disruptions:

Penalty Structure

As of January 1, 2025, Turkey has increased tax penalties with rates adjusted to a revaluation rate of 43.93% for the 2024 tax year. Fines for e-invoicing violations can range from TRY 2,200 to TRY 1,100,000 annually, depending on the severity and frequency of violations, with higher fines for irregularities and escalating penalties for repeated non-compliance.

Implement automated compliance monitoring, maintain proper digital archives, ensure staff training on requirements, and work with certified e-invoicing providers to minimize compliance risks.

Your Trusted Partner for E-Invoicing in Turkey

E-invoicing in Turkey is quickly becoming the new standard, but keeping up with changing regulations and technical requirements can be challenging. 

We simplify the process. Our platform integrates seamlessly with Turkey’s e-invoicing systems, ensuring your invoices are issued, received, and stored in full compliance. 

You’ll save time, reduce mistakes, and stay confidently compliant. Whether you’re new to e-invoicing or looking to improve your existing system, we support you every step of the way.

Let DDD Invoices manage the technical complexities so you can focus on growing your business.

FAQ

Who is required to use electronic invoicing in Turkey?

Electronic invoicing is required for all companies in the B2B sector with a gross annual turnover of TRY 3 million for e-Fatura. For e-Arşiv, the total amount of the invoice issued to a non-taxable taxpayer exceeds TRY 5,000; the total amount of the invoice issued to a taxable person exceeds TRY 2,000.

What is the difference between e-Fatura and e-Arşiv?

e-Fatura is used for B2B transactions between registered businesses and enables direct electronic exchange. e-Arşiv is used for B2C transactions and invoices to non-registered entities, with invoices stored in a digital archive accessible to recipients.

Are QR codes mandatory on Turkish electronic invoices?

Yes, since September 2023, e-Fatura and e-Arşiv must include a QR code for enhanced verification and security purposes.

How long must electronic invoices be archived in Turkey?

Electronic invoices must be archived for 10 years in compliance with Turkish tax regulations, with businesses responsible for maintaining accessible digital archives throughout this period.