E-Invoicing Country

Turkey

Live

Live since September 2014

Flag of Turkey

Mandate Overview

The mandate

Turkey runs one of the world's longest-established e-invoicing regimes, managed by the Gelir Idaresi Başkanlığı (Turkish Revenue Administration, GİB). e-Fatura covers structured B2B transactions between registered taxpayers and has been mandatory since September 2014 for businesses above the turnover threshold (currently 3,000,000 TRY). e-Arşiv covers all other invoices, including B2C above thresholds. The 2026 invoice threshold under the Tax Procedure Law was raised to 12,000 TRY (36,000 TRY in the jewelry sector).

Timeline

Key milestones

2014
Sep 1, 2014
  • e-Fatura mandatory for first wave of large taxpayers

2020
Jan 1, 2020
  • e-Arşiv mandatory for invoices over 5,000 TRY (B2C non-taxable) or 2,000 TRY (B2C taxable)

2026
Jan 1, 2026
  • Updated invoice issuance threshold to 12,000 TRY (general) and 36,000 TRY (jewelry)

Feb 1, 2026
  • Updated e-Arşiv XSD schema becomes effective

Flowie Coverage

How Flowie supports Turkey

Flowie generates e-Fatura and e-Arşiv UBL-TR invoices, applies the required GİB approval and signing flow, and routes through registered integrators. Sector-specific scope rules are built into the platform.

FAQ

Common questions

When does e-Fatura apply to my company?

Companies with annual turnover above 3,000,000 TRY must use e-Fatura for B2B transactions with other registered taxpayers. Sector-specific rules (energy, telecoms, e-commerce) apply regardless of turnover.

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

e-Fatura is structured B2B exchange between e-Fatura-registered taxpayers via the GİB portal. e-Arşiv covers everything else — B2C above thresholds, B2B with non-registered counterparts, exports — and is stored electronically rather than peer-exchanged.

Ready for Turkey?

Flowie keeps you compliant, automatically.

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