How to Issue an e-Arşiv Invoice in Turkey 2026: GİB Portal vs AccountsOS

Last updated: June 2026

Turkey's Revenue Administration (Gelir İdaresi Başkanlığı, GİB) has operated the e-Arşiv invoice system since 2014, but the rules changed significantly on 1 January 2026 when the previous ₺3,000 issuance threshold was abolished. From that date, virtually every business in Turkey that is not already on the e-Fatura (e-Invoice) network must issue all invoices electronically through the e-Arşiv system. This guide explains exactly how to do that: the manual GİB portal method and the automated AccountsOS route, and answers the most common questions about the process.

What is e-Arşiv and who must use it?

The e-Arşiv (electronic archive) system is Turkey's digital invoicing framework for businesses that are NOT registered on the e-Fatura network. It is administered by GİB, Turkey's central tax authority.

The e-Fatura system covers larger businesses that are legally required to register with GİB as e-Fatura users and exchange structured UBL-TR 1.2.1 invoices directly between their systems. e-Arşiv covers everyone else: micro and small businesses, freelancers operating as limited or sole-trader structures, and companies that invoice customers outside the e-Fatura network.

Under the old rules, only invoices exceeding ₺3,000 had to be issued through e-Arşiv. From 1 January 2026 that threshold no longer exists. Every invoice, regardless of value, must now be electronic if you are not on the e-Fatura network.

If your customer IS on the e-Fatura network (you can check at the GİB e-Fatura Portal), you must send them an e-Fatura rather than an e-Arşiv. If they are not registered, you use e-Arşiv. See our article e-Fatura vs e-Arşiv: which one must YOUR business issue? for the full decision tree.

What is the legal format for Turkish e-invoices?

All Turkish electronic invoices, whether e-Fatura or e-Arşiv, must comply with the UBL-TR 1.2.1 standard (Universal Business Language, Turkish profile). GİB mandated this format from 2 February 2026.

UBL-TR 1.2.1 is an XML-based format that includes:

• Seller and buyer tax identification numbers (VKN for companies, TCKN for individuals)
• Invoice number in the GİB-required sequence format
• Invoice date and issue time
• Line items with KDV (VAT) rate, base amount, and KDV amount
• Total KDV broken down by rate
• The seller's GİB-registered e-mail address

Small businesses using the GİB e-Arşiv Portal directly do not need to handle UBL-TR XML themselves. The portal generates the compliant file. If you use AccountsOS, the same applies: you fill in the invoice fields in a familiar interface and the underlying compliant XML is handled for you. See What is UBL-TR 1.2.1 and do small businesses need to care? for a deeper explanation.

Method 1: Issuing an e-Arşiv invoice through the GİB e-Arşiv Portal

This is the free, fully manual route. It works well for businesses issuing a small number of invoices each month.

Step 1: Get your GİB e-Arşiv Portal credentials

You need a username and password for the GİB e-Arşiv Portal (e-Arşiv Portal). These come from the İnteraktif Vergi Dairesi (Interactive Tax Office) at ivd.gib.gov.tr, not the e-Arşiv Portal itself.

Log in to İnteraktif Vergi Dairesi with your GİB internet tax office credentials (the same ones you use for filing returns). Navigate to "e-Arşiv" under the applications menu, apply to register for e-Arşiv, and GİB will issue you portal credentials. The full walkthrough is covered in Where do I get my GİB e-Arşiv Portal login?

Step 2: Log in to the e-Arşiv Portal

Go to earsivportal.efatura.gov.tr and enter your portal credentials (these are separate from your İnteraktif Vergi Dairesi login; GİB sends them after your application is approved).

Step 3: Create the invoice

From the main dashboard, select "Fatura Oluştur" (Create Invoice). Fill in:

• Alıcı bilgileri (recipient information): the buyer's tax number (VKN) or national ID (TCKN), name, and address. If the buyer is a GİB-registered business, their details will auto-populate once you enter their VKN.
• Fatura bilgileri (invoice details): invoice date, invoice series and number (the portal auto-generates a compliant sequence number), and the delivery/performance date if different.
• Mal/Hizmet (goods/services): add each line item with the product or service description, quantity, unit price, and KDV rate. Turkish KDV rates are 1%, 10%, or 20% depending on the category. For most services, 20% applies.
• Notlar (notes): any additional payment terms or references.

Review the totals: the portal calculates the KDV breakdown, KDV-exclusive total (KDV Matrahı), total KDV amount, and the grand total automatically.

Step 4: Approve with the SMS code

Click "Onay" (Approve). GİB sends a one-time SMS code to the mobile phone registered to your tax account. Enter the code in the portal within the time limit (typically 180 seconds). Without this SMS approval, the invoice is not legally valid.

Step 5: Deliver the invoice

After SMS approval, the invoice receives a GİB UUID (a unique identifier that proves GİB has recorded it). You can download the invoice as a PDF, or as the underlying UBL-TR 1.2.1 XML.

Deliver the invoice to your customer: email the PDF, print and hand over physically, or send via your own system. The UUID printed on the invoice allows the recipient (and any tax inspector) to verify its authenticity at the GİB portal.

Step 6: Keep records

Turkish tax law requires you to archive e-Arşiv invoices for 10 years. The GİB portal stores them on your behalf, but you should also keep your own copy: either downloaded PDFs or the XML files.

Method 2: Issuing e-Arşiv invoices through AccountsOS

For businesses issuing multiple invoices monthly, logging into the GİB portal each time and re-entering customer details becomes repetitive. AccountsOS automates the GİB portal submission, so you create the invoice in AccountsOS and it handles everything with GİB on your behalf.

How it works

AccountsOS connects directly to your GİB e-Arşiv Portal credentials. The integration is authorised once: you enter your e-Arşiv Portal username and password in AccountsOS settings, and AccountsOS holds those credentials securely. From that point, every e-Arşiv invoice you create in AccountsOS is submitted to GİB automatically.

The SMS approval step still happens. GİB sends the code to your phone as normal, and AccountsOS walks you through entering it. The legal approval chain (your tax number, your phone, your GİB code) remains intact. AccountsOS simply removes all the manual data entry.

Step-by-step with AccountsOS

1. Go to Invoices in AccountsOS and click New Invoice.
2. Select the customer. If they are a returning customer, their VKN and registered details are already saved. For a new customer, enter their VKN and AccountsOS looks up their registered name from the GİB database.
3. Add line items with descriptions, quantities, unit prices, and KDV rates. AccountsOS knows standard Turkish KDV rates (1%, 10%, 20%) and flags if you enter a non-standard rate.
4. Choose the invoice type: e-Arşiv (for customers not on the e-Fatura network) or e-Fatura (for registered e-Fatura recipients; AccountsOS routes these differently). If you are unsure which to use, AccountsOS checks the GİB e-Fatura registry for you.
5. Click Issue. AccountsOS submits the invoice to the GİB e-Arşiv Portal and GİB sends you the SMS code.
6. Enter the SMS code in AccountsOS. The invoice is approved, receives its GİB UUID, and is marked as issued.
7. AccountsOS emails the PDF to your customer automatically and archives the invoice against their contact record. The UBL-TR XML is stored against the invoice for your 10-year archive obligation.

The invoice also flows into your AccountsOS books automatically: accounts receivable is updated, the KDV is recorded for your VAT return, and Finn (the AI accountant) can answer questions about outstanding invoices, revenue by customer, or your KDV liability at any time.

No özel entegratör (private integrator) account is needed. No third-party integrator fees. AccountsOS connects to GİB's portal directly on your behalf. See our comparison Do you need an özel entegratör, or is the GİB portal enough? for full cost details.

What information must appear on every e-Arşiv invoice?

Turkish tax law (GİB Communiqué 509 and subsequent amendments) specifies the mandatory fields for every e-Arşiv invoice:

Issuing invoices in foreign currency

Turkish businesses invoicing international clients may issue in foreign currency (USD, EUR, GBP). The e-Arşiv invoice must include the foreign currency amounts AND the Turkish Lira equivalent at the TCMB (Central Bank of Turkey) effective exchange rate on the invoice date. KDV is always calculated and declared in Turkish Lira.

AccountsOS handles multi-currency invoicing and fetches the TCMB rate automatically for the invoice date.

What happens if you issue a paper or PDF invoice instead of e-Arşiv?

From 1 January 2026, issuing a paper invoice or a simple PDF invoice when you are not e-Arşiv registered exposes you to tax penalties. GİB treats non-compliant invoices as "non-existent" for VAT input credit purposes, meaning your customer cannot claim back the KDV you charged them. This is a serious issue in business-to-business transactions, as customers will insist on a valid e-Arşiv invoice.

GİB can also impose penalties on the issuing business for each non-compliant invoice.

How do you cancel or correct an e-Arşiv invoice?

Once an e-Arşiv invoice has been GİB-approved, it cannot be deleted. If you made an error or the transaction was cancelled, you must issue a credit note (İptal/İade Faturası) through the portal or AccountsOS. The credit note references the original invoice's GİB UUID and reverses the amounts.

GİB rules require that e-Arşiv cancellations be processed within 7 days of the original invoice date wherever possible. After that period, only a correction invoice (düzeltme faturası) is permitted.

AccountsOS handles credit notes with a single click from the original invoice: click Issue Credit Note, select whether it is a full cancellation or partial adjustment, and AccountsOS submits it to GİB with the correct reference.

KDV rates in Turkey for 2026

KDV (Katma Değer Vergisi) is Turkey's VAT. The rates in 2026 are:

• 20%: Standard rate, applies to most goods and services including professional services, consultancy, technology, and general business services
• 10%: Reduced rate, applies to food products (most fresh produce, dairy, meat), certain agricultural inputs, restaurants and catering, newspapers and periodicals, certain health services, and hotel accommodation
• 1%: Super-reduced rate, applies to certain basic foods (bread, flour, certain fresh vegetables and fruits), agricultural chemical inputs, and selected construction services for social housing

When in doubt, verify the applicable rate in the KDV Kanunu (KDV Law No. 3065) or ask Finn in AccountsOS, the AI accountant, who can confirm the correct KDV rate for your product or service category.

Invoicing Turkish clients from abroad

If you are a non-Turkish business invoicing a Turkish customer, you generally do not need a GİB e-Arşiv account. That obligation falls on Turkish businesses. However, your Turkish customer may need to self-declare the foreign invoice under Turkey's "reverse charge" KDV mechanism.

If you are operating a foreign business but have a Turkish tax registration (VKN), for example through a liaison office or a Turkish branch, you will fall within GİB's e-invoicing obligations. See Invoicing Turkish clients: TRY invoices, KDV rates and e-Arşiv rules explained for full guidance.

Common errors and how to avoid them

Wrong invoice type (e-Arşiv vs e-Fatura)

Sending an e-Arşiv invoice to a registered e-Fatura user, or vice versa, creates a compliance error. Always check the GİB e-Fatura registry before issuing. AccountsOS does this automatically.

SMS code expired

The SMS code has a short validity window (usually 3 minutes). If it expires before you enter it, request a new code from the portal. Do not try to re-use an expired code.

Wrong VKN

An invoice with an incorrect buyer VKN is non-compliant and cannot be corrected, only cancelled. Double-check the buyer's VKN (available from their own invoice or from the Türkiye Ticaret Sicili Gazetesi, the Turkish Trade Registry Gazette).

Missing TCKN for individual customers

For invoices to private individuals (not businesses), you must include the buyer's T.C. Kimlik Numarası (TCKN, the 11-digit national identity number). Invoices to unnamed individuals are only permitted below a threshold set by GİB communiqué; above that threshold, the TCKN is mandatory.

Not archiving the XML

Archiving the PDF is not sufficient. Turkish regulations require the UBL-TR XML file to be preserved. AccountsOS stores both automatically. If you use the GİB portal manually, download and save the XML version of each invoice alongside the PDF.

Key dates and thresholds for Turkish e-invoicing in 2026

Frequently Asked Questions

Do I need an özel entegratör to issue e-Arşiv invoices?

No. The GİB e-Arşiv Portal is free to use and does not require an özel entegratör. Özel entegratörler (private integrators) are third-party companies approved by GİB to provide value-added e-invoicing services, typically for businesses issuing high invoice volumes. For micro and small businesses, the free GİB portal or an integrated platform like AccountsOS covers all needs without integrator fees.

Is e-Arşiv the same as e-Fatura?

No. e-Fatura (e-Invoice) is the system for businesses that GİB has mandated to register on the e-Fatura network, typically larger businesses with higher revenue thresholds. e-Arşiv is for all other businesses. The key difference: e-Fatura invoices are transmitted directly between two registered GİB participants; e-Arşiv invoices are submitted to GİB for archiving and delivered to the recipient separately (by email or print). See e-Fatura vs e-Arşiv: which one must YOUR business issue?.

What is the ₺3,000 threshold that was removed?

Until 31 December 2025, Turkish businesses only needed to issue e-Arşiv invoices for invoices exceeding ₺3,000. Invoices below that value could still be issued on paper. From 1 January 2026, this threshold no longer exists. Every invoice, including ₺50 receipts, must now go through e-Arşiv. The change dramatically increased the number of businesses affected.

How long does GİB SMS approval take?

GİB sends the SMS code immediately after you click "Approve" in the portal. It typically arrives within 10 to 30 seconds. The code is valid for approximately 3 minutes. If the SMS does not arrive, check that your mobile number is correctly registered on your GİB account in İnteraktif Vergi Dairesi, and request the code again.

Can I issue an e-Arşiv invoice in USD or EUR?

Yes. Turkish businesses may invoice in foreign currencies. The invoice must state the foreign currency amounts and the Turkish Lira equivalent calculated at the TCMB rate on the invoice date. KDV is calculated and declared in Turkish Lira only.

How long must I keep e-Arşiv invoices?

Turkish tax law requires all invoices, electronic and paper, to be kept for 10 years. GİB stores e-Arşiv invoices on its own servers for this period, but you are also required to maintain your own copy. AccountsOS archives both the PDF and the UBL-TR XML against each invoice record, satisfying the legal requirement.

What happens if I accidentally issue the wrong invoice?

You cannot delete or edit an approved e-Arşiv invoice. Issue a credit note (iptal faturası) through the portal or AccountsOS, referencing the original invoice's GİB UUID. If the error was an overcharge, issue a partial credit note for the difference. For a full cancellation, issue a credit note for the full invoice amount.

Can I use AccountsOS if I am registered on the e-Fatura network?

AccountsOS supports both e-Arşiv and e-Fatura. If you are on the e-Fatura network, AccountsOS routes invoices to the correct channel based on whether the recipient is also a registered e-Fatura user or not.