E-Invoicing in Türkiye (e-Fatura and e-Arşiv invoices)

E-invoicing in Turkey began in 2015 with a mandatory requirement for B2B e-invoicing. It has since expanded the scope to include B2G e-invoicing as well as e-waybills. This has been enabled through the GIB platform and e-Fatura and e-Arşiv invoices.

Fiscalization in Turkey is one of the most advanced in the world with a quasi-real-time reporting system and the use of digital e-Document reporting. Continue reading to learn about how to implement the latest legislation on these topics.

Latest news

In July 2023, companies that invoiced over TRY 3 million will have to use the e-Fatura format and declare their electronic invoices on the Gelir dare Başkanlığı (GIB) or Turkish Revenue Administration (TRA) centralized B2B2G e-invoicing system.

Starting in September 2023, it will be mandatory for invoice and electronic invoice issuers to place a QR code on the document.

Implementation timeline

• 2014: Mandatory B2B e-invoicing

• 2017: Required declaration of e-waybill (e-Irsaliye)

• March 2021: Mandatory e-invoicing for public procurement

• July 2023: It will be required of all businesses that invoiced more than TRY 3 million (approx. EUR 140 000) annually by 1 July 2022 to declare 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

Fiscalization and real-time reporting

Turkey first implemented fiscalization and the use of fiscal devices in 1985, followed by the Fiscal Law in 2016, and further increased its scope by implementing software fiscalization in 2020. Since 2020, entities must switch to online cash registers or e-Documents to be fiscally compliant.

Through the e-Arşiv quasi-real-time reporting system, taxpayers have had to real-time report both B2C and B2B invoices since 1 March 2022. It has also been mandatory for certain taxpayers to submit monthly or quarterly e-ledgers. E-waybills or e-delivery notes are also within the scope.

Unlike many European nations, Turkey does not enforce the use of SAF-T reporting.

E-invoicing requirements

Registration

In order to send and receive e-invoices in Turkey, companies must register on the GIB portal with their Vergi Kimlik Numarasi (VKN tax ID). The VKN tax ID is a 10-digit number used to identify businesses and foreign taxpayers.

Validation

An e-seal certificate is required to issue an e-invoice in Turkey for companies based on the Electronic Signature Law No. 5070, while individuals must use a Qualified Electronic Signature. The obligation will expand in September 2023 to include QR codes as an increased security measure.

Archive

It is required to store e-invoices in a secure archive for both issuers and receivers for 10 years in case of an audit.

e-Arşiv

The e-Arşiv or e-archive invoice is used for B2B and B2C transactions with companies that are not registered with the GIB. These e-invoices are sent directly to the recipient, which can be a challenge since not all companies have integrated solutions for receiving them.

It is obligatory to use the e-Arşiv portal if:

• If the total invoice amount to a non-taxable entity is greater than TRY 5,000 (approx. €195).

• If the total invoice amount to a taxable entity is greater than TRY 2,000 (approx. €78).

E-Arşiv e-invoicing process

1. Register on the e-Arşiv platform.

2. The e-invoice is generated in the UBL-TR format, which requires a digital signature.

3. This is then transmitted to the GIB platform, which verifies and clears it.

4. The GIB platform sends the e-invoice to the buyer.

e-Fatura

The e-Fatura e-invoice format is used for B2B and B2G transactions between companies that are registered with the GIB.

This is also required for those companies that have a turnover totalling more than TRY 4 million, must issue these types of e-invoices and declare them to the GIB. This will change in July 2023, when the turnover threshold will decrease to include those who had a turnover of over TRY 3 million in 2022. Eventually, this threshold will likely be abolished to include all companies.

e-Fatura e-invoicing process

1. Register on the e-Fatura platform.

2. The e-invoice is generated in the UBL-TR format, which requires a digital signature.

3. The e-invoice is sent by the supplier directly to the buyer

4. The e-invoice data is reported by the supplier to the GIB

5. The e-invoice is then archived in XML format

e-Waybill (e-Irsaliye)

The e-waybill (e-Irsaliye) is an e-bill used to track the transport of goods and was introduced in 2017. E-waybills are also included in the upcoming legislation to print QR codes onto e-invoices.

3 Ways of sending an e-invoice to the GIB

1. Using the GIBweb portal

This method is used by those who issue few e-invoices since this process is manual and time-consuming.

2. Integration of supplier's IT system with GIB

This method is typically used by larger enterprises that have the appropriate in-house infrastructure and budget to integrate directly with the GIB.

3. Using an accredited service provider

This method is low-cost and automates the process for those who do not have the resources to integrate directly. In the case of DDD Invoices, it also grants users the ability to achieve e-invoicing compliance around the world.

Penalties

Failing to comply with the e-invoicing legislation can lead to fines totalling 10% of the actual amount or missing amount of an e-invoice, along with a fee of at least TRY 2,000. There is a total tax penalty ceiling of TRY 1.1 million per year.

How DDD Invoices can help your business with e-invoicing in Türkiye

Want to connect to the GIB and don't know how? Here are the benefits of choosing DDD Invoices as your service provider for fiscalization and e-invoicing in Türkiye:

• Unlock the ability to send and receive e-documents worldwide, without worrying about local compliance issues. Through our API, we automatically fill in your invoice data and send the invoice to the proper authorities, letting you focus on your core business processes and we manage the bureaucracy.

• Seamlessly integrate into your current invoicing system, ERP or CRM in as little as one day. Enjoy an error-free and automated invoicing process through our secure and reliable service.

FAQs about e-invoicing regulations in Türkiye