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Turkey e-Invoicing

Last reviewed 6 October 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Türkiye routes e-Fatura invoices between registered taxpayers through the GİB platform, mandatory since 1 April 2014. Invoices to other buyers are issued as e-Arşiv, required at any amount from 1 January 2026, and from 1 January 2027 for simple-method and business-account taxpayers.

Previous
1 January 2026B2C
e-Arşiv required at any amount
Latest
8 May 2026
e-Documents can be issued from new-generation payment devices
Next
1 January 2027B2C
Simple-method and business-account taxpayers follow

Turkey e-Invoicing Overview

B2B
mandatory
since 1 April 2014
Legal basis
VUK General Communiqué No. 509
More detail
Required for taxpayers with gross sales of TL 3 million or more (TL 500,000 for online sellers and real estate or motor vehicle traders), joining from 1 July of the following year. Some sectors must join regardless of turnover, including fuel licensees, hotels and SGK-contracted health suppliers.
B2G
phased
since 1 October 2017
SGK has required e-Fatura from registered suppliers since 1 October 2017. Since 1 March 2019 registered taxpayers can send e-Fatura through GİB to central government bodies on the Muhasebat expenditure system, and Communiqué No. 509 leaves other public bodies' obligations to the Muhasebat General Directorate. Suppliers outside e-Fatura must issue invoices to public bodies as e-Arşiv under the general e-Arşiv rule.
B2C
phased
since 1 January 2016
Invoices to buyers outside e-Fatura are issued as e-Arşiv, by e-Arşiv users, through the GİB portal or through an authorised private integrator. For other taxpayers the threshold fell from TL 30,000 in 2020 to TL 5,000 and then TL 3,000 in 2025, and was removed in 2026. Simple-method and business-account taxpayers keep the TL 3,000 threshold until 31 December 2026.

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Implementation Timeline(12 events)

Key mandate dates. Select a date for detail, or show all updates below.

Voluntary e-Fatura introduced
5 March 2010
Legislative
VUK General Communiqué No. 397 set the rules for e-Fatura and allowed joint-stock and limited companies to issue, send and store invoices electronically. Use was voluntary, with invoices exchanged through the central GİB platform.
First mandatory e-Fatura exchange
1 April 2014
B2B
Under VUK General Communiqué No. 421 , as amended by Communiqué No. 433, the first obliged groups (lubricant licence holders, makers and importers of Special Consumption Tax List III goods, and their larger customers) must send and receive invoices with each other as e-Fatura from 1 April 2014.
e-Arşiv mandatory for larger online sellers
1 January 2016
B2C
VUK General Communiqué No. 433 required taxpayers selling goods and services online with 2014 gross sales of TL 5 million or more to join e-Arşiv by 1 January 2016.
SGK starts receiving e-Fatura
1 October 2017
B2G
The Social Security Institution (SGK) joined e-Fatura on 1 October 2017, and GİB's announcement required registered taxpayers to send their invoices to SGK as e-Fatura from that date.
e-Fatura to central government bodies
1 March 2019
B2G
From 1 March 2019, registered taxpayers can issue e-Fatura through the GİB system to central government bodies using the Muhasebat expenditure system, GİB announced . The Muhasebat General Directorate acts as their integrator.
Communiqué No. 509 consolidates e-document rules
19 October 2019
Legislative
VUK General Communiqué No. 509 was published in Official Gazette No. 30923, bringing e-Fatura, e-Arşiv and other e-documents under one set of rules, including turnover and sector thresholds and the e-Arşiv obligation for paper invoices above set amounts from 1 January 2020.
e-Arşiv required above set amounts
1 January 2020
B2C
Taxpayers outside e-Arşiv had to issue invoices through the GİB portal as e-Arşiv when the total including taxes exceeded TL 30,000, or TL 5,000 for invoices to taxpayers, under Communiqué No. 509 as first published.
Turnover threshold cut to TL 3 million
22 January 2022
B2B
VUK General Communiqué No. 535 lowered the e-Fatura threshold to TL 4 million for 2021 and TL 3 million for 2022 onwards, set TL 500,000 for online sellers and real estate or motor vehicle traders, and brought licensed hotels into scope.
QR code required on e-documents
1 September 2023
Technical
QR codes became mandatory on e-documents from 1 September 2023, following the Karekod Standard Guide, as GİB's QR code announcement of 29 May 2024 confirms.
e-Arşiv threshold lowered to TL 3,000
1 January 2025
B2C
VUK General Communiqué No. 573 required taxpayers outside e-Arşiv to issue every invoice above TL 3,000 including taxes as e-Arşiv for supplies made from 1 January 2025.
e-Arşiv required at any amount
1 January 2026
B2C
From 1 January 2026, taxpayers outside e-Arşiv must issue all invoices as e-Arşiv regardless of amount under Communiqué No. 573 . Paper invoices are allowed only in the exceptional cases listed in Communiqué No. 509.
Simple-method and business-account taxpayers follow
1 January 2027
B2C
VUK General Communiqué No. 589 , published on 31 December 2025, gave taxpayers taxed under the simple method or keeping business-account books one more year at the TL 3,000 threshold. They must issue all invoices as e-Arşiv from 1 January 2027.

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Compliance Regime

Tax Authority
Gelir İdaresi Başkanlığı (GİB)
CTC Model
Clearance
e-Fatura invoices between registered users pass through the GİB central system, either from GİB's own portal, an authorised private integrator or a directly integrated taxpayer system. Invoices to unregistered buyers are issued as e-Arşiv, and the issuer reports them to GİB.
Standards
UBL-TR 1.2, Fiscal seal (Mali Mühür) or qualified electronic signature, Karekod (QR code) Standard

Record-keeping & Reporting

Archiving
10 years retention
Electronic, with fiscal seal or e-signature
More detail
Kept for five years from the start of the year after the one they relate to under Article 253 of the Tax Procedure Law , and for ten years from the end of the year they were created under Article 82 of the Turkish Commercial Code . e-Documents must be stored electronically with their fiscal seal or signature, inside Türkiye (a secondary archive abroad is permitted); third-party storage needs GİB permission.
SAF-T
Not required
No SAF-T obligation. Türkiye uses separate electronic ledger (e-Defter) rules.

Technical Formats

UBL-TR 1.2 XML (UBL 2.1)

Penalties

Invoice not issued or on paper
10% of the invoice amount, minimum TL 17,000
More detail
Under Article 353(1) of the Tax Procedure Law , an invoice that is not issued, or is issued on paper when it must be electronic, draws a special irregularity fine of 10% of the amount, at least TL 17,000 per document on the first finding in 2026 under VUK General Communiqué No. 588 .
Repeat findings
Minimum TL 170,000 per document from the sixth finding
More detail
For later findings in the same year, Communiqué No. 588 sets the 2026 minimums at TL 35,000, 53,000, 70,000 and 87,000, then TL 170,000 from the sixth. The total for each document type is capped at TL 17,000,000 a year.
Latest Update
Technical Update
8 May 2026

e-Documents can be issued from new-generation payment devices

VUK General Communiqué No. 593 lets taxpayers issue the e-documents under Communiqué No. 509 that GİB names in its guides from new-generation payment recording devices. Device makers authorised for this take on the same duties as private integrators. It applied from publication on 8 May 2026.

View full details on News page

Official Sources

  • GİBGelir İdaresi BaşkanlığıTax authority
  • GİB e-BelgeGelir İdaresi Başkanlığı e-BelgeMandate portal
  • HMBHazine ve Maliye BakanlığıMinistry
  • RGT.C. Resmî GazeteOfficial journal
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Related Countries

  • ArmeniaMandatory
  • AzerbaijanMandatory
  • GeorgiaMandatory
  • IndiaMandatory

Frequently asked questions about e-Invoicing in Turkey

Yes, e-Invoicing is mandatory in Turkey for B2B (since 1 April 2014) transactions.

B2B e-Invoicing in Turkey is mandatory since 1 April 2014. Required for taxpayers with gross sales of TL 3 million or more (TL 500,000 for online sellers and real estate or motor vehicle traders), joining from 1 July of the following year. Some sectors must join regardless of turnover, including fuel licensees, hotels and SGK-contracted health suppliers.

B2G e-Invoicing in Turkey is in a phased rollout since 1 October 2017. SGK has required e-Fatura from registered suppliers since 1 October 2017. Since 1 March 2019 registered taxpayers can send e-Fatura through GİB to central government bodies on the Muhasebat expenditure system, and Communiqué No. 509 leaves other public bodies' obligations to the Muhasebat General Directorate. Suppliers outside e-Fatura must issue invoices to public bodies as e-Arşiv under the general e-Arşiv rule.

Turkey supports the following e-Invoice formats: UBL-TR 1.2 XML (UBL 2.1).

Turkey uses the following e-Invoicing standards: UBL-TR 1.2, Fiscal seal (Mali Mühür) or qualified electronic signature, Karekod (QR code) Standard. Archiving requirement: 10 years retention; Electronic, with fiscal seal or e-signature.

e-Fatura invoices between registered users pass through the GİB central system, either from GİB's own portal, an authorised private integrator or a directly integrated taxpayer system. Invoices to unregistered buyers are issued as e-Arşiv, and the issuer reports them to GİB.

Turkey has penalties for e-Invoicing non-compliance. Invoice not issued or on paper: 10% of the invoice amount, minimum TL 17,000; Repeat findings: Minimum TL 170,000 per document from the sixth finding.

The next e-Invoicing deadline in Turkey is 1 January 2027: Simple-method and business-account taxpayers follow. VUK General Communiqué No. 589, published on 31 December 2025, gave taxpayers taxed under the simple method or keeping business-account books one more year at the TL 3,000 threshold.

B2C e-Invoicing in Turkey is in a phased rollout since 1 January 2016. Invoices to buyers outside e-Fatura are issued as e-Arşiv, by e-Arşiv users, through the GİB portal or through an authorised private integrator. For other taxpayers the threshold fell from TL 30,000 in 2020 to TL 5,000 and then TL 3,000 in 2025, and was removed in 2026. Simple-method and business-account taxpayers keep the TL 3,000 threshold until 31 December 2026.
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