E-Invoicing in Turkey

Who is obliged to use e-invoicing in Turkey?

B2B electronic invoicing in Turkey depends on the company's annual turnover. As of 1 July 2023, electronic invoicing is required for all companies in the B2B sector with a gross annual turnover of TRY 3 million, which means they are obliged to digitize their invoices. Additionally, taxpayers must register for e-fatura if they conduct business in e-commerce, real estate, motor vehicles, and construction and professional intermediaries if their previous year's gross sales revenue exceeded TRY 500,000. In ​​invoicing to public entities (B2G), public entities must mandatorily receive and process invoices in electronic form.

Furthermore, companies without an obligation to issue invoices via e-Fatura are required to report through e-Arşiv all single invoices exceeding the value of TRY 5,000 or all other invoices if their combined daily volume exceeds TRY 30,000. 

E-invoicing process description

E-invoices must be sent to the central Turkish Revenue Administration (TRA) platform. Therefore, the use of the e-invoicing application is mandatory for this process. There are three methods allowed for issuing either an e-Fatura or e-Arşiv invoice:

• Use of TRA web portal for creating e-Fatura invoices
• Integration of the supplier's IT system with that of the TRA
• Use of an accredited service provider