e-Fatura vs e-Arşiv: Which One Must YOUR Turkish Business Issue?

Last updated: June 2026

Turkey operates two parallel electronic invoicing systems, and the confusion between them is one of the most common compliance questions Turkish businesses face. Using the wrong type for a given transaction is not just an administrative error. It can invalidate the invoice for your customer's KDV (VAT) recovery purposes and expose both parties to penalties.

This guide explains the technical and legal differences between e-Fatura and e-Arşiv, gives you the decision tree to determine which your business must issue, and explains how AccountsOS handles the routing automatically.

The fundamental difference: who receives the invoice

The simplest way to understand e-Fatura and e-Arşiv is this:

e-Fatura is a direct digital exchange between two registered GİB participants. The sender creates the invoice in XML format (UBL-TR 1.2.1), submits it to GİB's central platform, and GİB delivers it directly into the recipient's e-Fatura inbox. The recipient does not need to download anything. The invoice appears in their registered GİB account.

e-Arşiv is a one-sided submission to GİB for archiving purposes. The sender creates the invoice, submits it to GİB, gets SMS approval, and then delivers a PDF (with the GİB UUID) to the recipient by email or print. GİB archives the invoice in its systems. The recipient does not receive it digitally through GİB. They receive the PDF you send them.

The practical consequences are significant:

Is your business required to be on the e-Fatura network?

Whether you must be registered on the e-Fatura network at all is a separate question from whether you issue e-Arşiv invoices.

GİB mandates e-Fatura registration for businesses that meet revenue or sector criteria. The current main threshold is ₺3 million gross revenue in the previous accounting year. Certain sectors have different thresholds regardless of revenue: internet retailers selling via marketplace platforms, fuel distributors, construction companies operating under certain procurement regimes, and others.

If your business is below the threshold and not in a mandated sector, you are in the e-Arşiv category. From 1 January 2026, you must issue all your invoices electronically through e-Arşiv, but you do not join the e-Fatura network.

If your business crosses the ₺3 million threshold, you have a GİB-set deadline (typically 3 months from crossing the threshold or from the start of the following accounting year) to register for e-Fatura. Once registered, you must issue e-Fatura to other registered users AND e-Arşiv to non-registered users (consumers, small suppliers, foreign parties).

The decision tree: which invoice type to issue?

Use this logic for every invoice you raise:

Step 1: Is your business registered on the e-Fatura network?

Check your GİB account or the e-Fatura registered users list at efatura.gov.tr.

• Yes (you are e-Fatura registered): go to Step 2
• No (you are in the e-Arşiv category): all your invoices are e-Arşiv. Skip to the e-Arşiv section below.

Step 2: Is your customer registered on the e-Fatura network?

Search for your customer's VKN (tax number) at efatura.gov.tr. The list is public.

• Yes (customer is on e-Fatura network): you MUST issue e-Fatura. Sending an e-Arşiv invoice to a registered e-Fatura user is a compliance violation.
• No (customer is not on e-Fatura network): issue e-Arşiv

Step 3 (for e-Fatura cases): what type of e-Fatura?

GİB defines three sub-types of e-Fatura that registered businesses must choose correctly:

• Ticari (Commercial) Fatura: Used for B2B sales between two e-Fatura registered parties. The recipient can accept or reject it within a statutory period (typically 7 days). Once accepted, it is legally binding.
• Temel (Basic) Fatura: Used when the recipient does not need to formally accept/reject. Suitable for straightforward commercial transactions.
• İhracat (Export) Fatura: For export transactions through customs.

For most standard B2B invoices between registered parties, Ticari Fatura is the correct type.

e-Arşiv: who issues it?

Every Turkish business with a VKN that is NOT on the e-Fatura network. Since 1 January 2026, every invoice from these businesses must be e-Arşiv. There is no longer a minimum value threshold.

Additionally, e-Fatura registered businesses use e-Arşiv for:

• Invoices to customers NOT registered on the e-Fatura network (consumers, small businesses, foreign parties)
• Certain specific transaction types that fall outside the e-Fatura scope

What information differs between e-Fatura and e-Arşiv?

The mandatory fields are very similar. Both require the full UBL-TR 1.2.1 field set. The key differences in practice:

e-Fatura requires the recipient's e-Fatura registered postal address (the GİB-assigned "posta kutusu" or alias). You cannot send an e-Fatura to a general email address. It goes to their GİB inbox via the postal address registered at GİB.

e-Arşiv requires the recipient's email address (for electronic delivery) or a physical address (for print). It also requires the GİB UUID assigned after SMS approval.

Both require:

• Seller and buyer VKN or TCKN
• Invoice number in GİB format
• Invoice date and time
• Line items with description, quantity, unit price, KDV rate, and KDV amount
• Total amounts (KDV-exclusive and KDV-inclusive)
• Currency

What happens if you send the wrong type?

Sending e-Arşiv to an e-Fatura registered user

If your customer is on the e-Fatura network and you send them an e-Arşiv invoice instead of an e-Fatura, several problems follow:

1. The customer cannot process it through their e-Fatura system (which expects structured UBL-TR XML delivered via the GİB platform, not a PDF email)
2. Their KDV input tax claim on the invoice is at risk, as tax inspectors reviewing their records will find an e-Arşiv from a party that should have issued e-Fatura
3. You face a compliance penalty for issuing the wrong invoice type

This is a common error when a small supplier registers for e-Fatura (perhaps because they crossed the revenue threshold) and some of their customers are also registered. The supplier must immediately check all active customers and switch to e-Fatura for the registered ones.

Sending e-Fatura to a non-registered recipient

A registered business cannot deliver an e-Fatura to a party not on the network. The GİB platform will not accept the submission because the recipient has no e-Fatura inbox. The system will return an error. You must issue e-Arşiv instead.

Not issuing any electronic invoice

Issuing a paper invoice or plain PDF to a party that required e-Arşiv (or e-Fatura) exposes you to per-document penalties under the Turkish Tax Procedure Law and invalidates your customer's KDV deduction.

Practical example: a Turkish IT consultancy with mixed clients

Consider a Turkish software consultancy with annual revenue of ₺1.5 million, below the e-Fatura registration threshold. This consultancy is in the e-Arşiv category.

Its clients include:

• A large Turkish manufacturer (e-Fatura registered, VKN visible on efatura.gov.tr)
• A small Turkish retail business (NOT e-Fatura registered)
• A UK-based company (foreign, no Turkish VKN)
• A Turkish individual consumer (private, has TCKN not VKN)

For ALL of these clients, the consultancy issues e-Arşiv invoices, because the consultancy itself is not on the e-Fatura network. The fact that the manufacturer is e-Fatura registered is irrelevant. The obligation to issue e-Fatura rests on the SENDER's registration status, not the recipient's.

When the same consultancy grows to ₺3 million+ revenue and registers for e-Fatura, the picture changes:

• Large Turkish manufacturer: now must receive e-Fatura (both parties registered)
• Small retail business: still receives e-Arşiv (recipient not registered)
• UK company: e-Arşiv (foreign parties are outside the e-Fatura network)
• Turkish individual: e-Arşiv (consumers are not on the e-Fatura network)

How AccountsOS handles the routing

AccountsOS checks the GİB e-Fatura registry for every customer before issuing. When you create an invoice:

1. AccountsOS looks up the customer's VKN against the live GİB e-Fatura registered users database
2. If the customer is registered AND you are also e-Fatura registered: AccountsOS issues e-Fatura to their GİB inbox
3. If either party is not registered: AccountsOS issues e-Arşiv, submits to GİB, prompts for SMS approval, then emails the PDF to the customer

You never have to check the registry manually or decide which type to use. AccountsOS routes correctly every time. The SMS approval step is still required. GİB sends the code to your registered phone and you enter it in AccountsOS.

AccountsOS issues e-Arşiv invoices directly via GİB, with no özel entegratör required. Try it free for 14 days at accounts-os.com/signup.

The e-Fatura registration process

If your business has crossed or is approaching the ₺3 million threshold, you need to register for e-Fatura. The process:

1. Log in to İnteraktif Vergi Dairesi at ivd.gib.gov.tr
2. Apply for e-Fatura registration under the applications section
3. Choose your technical path: GİB portal (free, for lower volumes), or integrate via an özel entegratör (for high volumes or ERP integration)
4. Once registered, your VKN appears on the public e-Fatura registered users list
5. Notify your key customers who are also registered that you will now be sending e-Fatura

From the registration date, you must issue e-Fatura to registered customers. For non-registered customers, you continue with e-Arşiv (same portal credentials, different invoice type selection).

e-Fatura inbox: receiving invoices from registered suppliers

If you are e-Fatura registered, you also receive e-Fatura invoices from other registered businesses. These land in your GİB e-Fatura inbox, not in your email. You must monitor your inbox and either accept (for Ticari Fatura) or process the invoices within the statutory periods.

Businesses not on the e-Fatura network do not have this inbox and cannot receive e-Fatura. They receive only e-Arşiv PDFs by email.

Summary: key differences at a glance

Frequently Asked Questions

How do I check if my customer is on the e-Fatura network?

Go to efatura.gov.tr and search the registered users list by the customer's VKN (tax number). The list is publicly accessible and updated in real time. AccountsOS performs this check automatically when you create an invoice, so you do not need to do it manually.

Can a business be required to use both e-Fatura and e-Arşiv?

Yes. Once you are registered on the e-Fatura network, you use e-Fatura for invoices to other registered users and e-Arşiv for invoices to everyone else (consumers, non-registered businesses, foreign parties). The two systems run in parallel for registered businesses.

What is the revenue threshold for mandatory e-Fatura registration?

The main threshold is ₺3 million gross revenue in the previous accounting year. Certain sectors have their own thresholds regardless of revenue (internet marketplace sellers, fuel distributors, construction companies under specific procurement regimes). If you are approaching ₺3 million, consult a Turkish tax advisor to confirm your registration deadline.

Is there a penalty for registering for e-Fatura late?

Yes. If your business crossed the ₺3 million threshold and you fail to register within GİB's deadline (typically 3 months from crossing, confirmed annually), GİB can impose penalties and require you to retrospectively correct invoices issued during the unregistered period. Monitor your annual revenue against the threshold.

Can I issue a paper invoice to a non-registered customer?

No. From 1 January 2026, the ₺3,000 threshold for e-Arşiv was removed. If you are in the e-Arşiv category, every invoice, to a consumer, a small business, or anyone not on the e-Fatura network, must be an e-Arşiv electronic invoice. Paper invoices are no longer permitted for these transactions.

What is a Ticari Fatura and when do I need to use it?

Ticari Fatura (Commercial Invoice) is the e-Fatura sub-type used for B2B transactions between two registered e-Fatura users. The recipient has a statutory period (usually 7 days) to accept or dispute the invoice. For most standard commercial B2B transactions between registered parties, Ticari Fatura is the correct choice. Temel Fatura (Basic Invoice) is used where formal acceptance is not required.

Does AccountsOS support both e-Fatura and e-Arşiv?

Yes. AccountsOS supports both systems. It checks the GİB e-Fatura registry automatically and routes each invoice to the correct system based on your registration status and the customer's status. You select the customer and the line items; AccountsOS determines the correct invoice type and handles GİB submission.

My business is small but one large customer insists on e-Fatura. What do I do?

If you are below the mandatory e-Fatura registration threshold, you cannot send them a valid e-Fatura. You would need to register voluntarily, which is permitted but means taking on the full e-Fatura compliance obligations. Most large Turkish businesses that are e-Fatura registered will accept a valid e-Arşiv invoice from a small supplier, since that is the legally correct document for a non-registered issuer. Confirm with your customer.