E-Fatura ve E-Arsiv Uygulamasi (E-Invoice Compliance Deadline)
Turkey's mandatory e-invoice system. Businesses above annual revenue thresholds (TRY 3,000,000) must use e-Fatura for B2B invoicing and e-Arsiv for all other invoices. The GIB Portal system or a licenced e-dönüsüm company is used. Non-compliant invoices are not legally valid for tax purposes.
Who this applies to
- All businesses with annual revenue exceeding TRY 3,000,000 (2024 threshold — reviewed annually)
- All importers and exporters regardless of revenue (mandatory from the date of first import/export transaction)
- All e-commerce operators regardless of revenue
- Banks, insurance companies, financial intermediaries, and capital market institutions
- Businesses already on e-Fatura issuing invoices to other e-Fatura registered entities must use e-Fatura format
What to file
Not a tax declaration — an ongoing operational requirement. Each invoice issued to an e-Fatura registered business must be issued in e-Fatura format via the GIB Portal or a licensed e-transformation service provider (e-dönüsüm firması). Invoices to non-e-Fatura entities are issued as e-Arsiv. All invoices above TRY 30,000 (B2C) must be e-Arsiv format.
How to file
Via GIB e-Fatura Portal (direct, free), or through one of approximately 100 GIB-licenced e-dönüsüm service providers (paid service, integrates with accounting software). E-dönüsüm providers offer API integration with accounting systems, automatic validation, and archiving. Most medium and large businesses use a service provider rather than the GIB Portal directly.
Payment due
Not a payment — an operational compliance requirement. Penalty for non-compliance accrues from each transaction date where a valid e-Fatura should have been issued.
Penalties for missing this deadline
Issuing a paper invoice instead of a mandatory e-Fatura: Ozel Usulsuzluk Cezası of 10% of the invoice amount, minimum TRY 8,800 per invoice (2025 rate). The paper invoice is not legally valid as a tax document for the recipient — they cannot claim KDV input tax on a paper invoice that should have been e-Fatura. Repeated non-compliance: escalating fines and potential forced e-Fatura suspension.
Filing checklist
- Annual revenue reviewed against current threshold (TRY 3,000,000 for 2024-2025) to determine if e-Fatura is required
- Registration with GIB e-Fatura system via GIB Portal completed
- Decision made: GIB Portal (free, manual) vs e-dönüsüm service provider (automated, cost ~TRY 2,000-8,000/year)
- All existing customers checked against GIB e-Fatura registered taxpayer list
- E-Arsiv setup completed for invoices to non-e-Fatura entities and consumers
- E-Defter (electronic accounting books) setup completed — mandatory for e-Fatura users
Common mistakes to avoid
- Issuing e-Arsiv invoices to businesses that are e-Fatura registered — recipients cannot use e-Arsiv as a valid tax document for their input KDV claims; must reissue as e-Fatura
- Assuming the TRY 3,000,000 threshold is based on net-of-KDV turnover — it is gross turnover including KDV
- Failing to set up e-Defter at the same time as e-Fatura — both are mandatory together; e-Defter must be activated within one month of e-Fatura activation
- Using unauthorised software or templates to generate e-Fatura format invoices without GIB system integration — these are not valid e-Faturas and carry the same penalty as paper invoices
Never miss a Turkey deadline
AccountsOS tracks every GIB (Gelir Idaresi Baskanligi) and MERSIS (Trade Registry) deadline and reminds you weeks ahead.
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