When is e-Fatura (e-invoice) mandatory in Turkey and how does it work?

Turkey's e-invoice mandate (e-Fatura zorunluluğu) is one of the most comprehensive in the world and has fundamentally changed how Turkish businesses issue and receive invoices. Understanding the rules prevents costly compliance failures.

The threshold — TRY 3,000,000 Businesses whose gross annual turnover (including KDV) exceeds TRY 3,000,000 in any calendar year must transition to e-Fatura. The transition takes effect on 1 July of the year following the year of crossing the threshold. For example: a company crossing TRY 3,000,000 in 2024 must be live on e-Fatura by 1 July 2025.

Note: the TRY 3,000,000 threshold has been the trigger point for several years but the GIB adjusts thresholds via communique. Always verify the current threshold on gib.gov.tr before year-end.

Mandatory for certain sectors regardless of turnover Regardless of revenue, e-Fatura is mandatory from the first transaction for: - All import and export transactions (e-Fatura or e-Fatura integrated with Customs declarations) - E-commerce operators and marketplace platforms - Banks, insurance companies, and financial intermediaries - Pharmaceuticals distribution companies - Organised industrial zone operators

What e-Fatura means in practice When you are on e-Fatura: 1. You must issue every B2B invoice to another e-Fatura registered company through the GIB system — not via email, PDF, or paper 2. Invoices to non-e-Fatura entities (individuals, small businesses below threshold) are issued as e-Arsiv 3. All invoices above TRY 30,000 to consumers must be e-Arsiv (not paper) 4. You must simultaneously activate e-Defter (electronic accounting books) — this is mandatory alongside e-Fatura

How to check if a customer is on e-Fatura The GIB maintains a publicly accessible register of e-Fatura registered taxpayers. Before issuing any invoice, search the customer's VKN (tax ID) on www.efatura.gov.tr to determine whether to issue e-Fatura or e-Arsiv.

How to issue e-Fatura — two options

• GIB Portal (free): Log into the official GIB e-Fatura Portal, enter invoice details manually, and submit. The recipient's account is instantly notified. Suitable for low-volume invoicing (under 50-100 per month). No cost, but manual.

• Licensed e-dönüsüm service provider (paid): Over 100 GIB-licenced companies provide software integration for e-Fatura. They connect to your accounting system (ERP, billing software) and automatically generate, send, and archive invoices. Annual fees: TRY 2,000-10,000 depending on volume and provider. Suitable for any business issuing more than a handful of invoices per month.

The two e-invoice scenarios (Senaryo) E-Fatura operates under two processing scenarios: - Temel Senaryo (Basic): standard B2B invoicing — recipient can accept or reject electronically within 8 days - Ticari Senaryo (Commercial): higher-scrutiny B2B where recipient must formally accept or reject within 8 days; failure to respond counts as rejection

For most transactions, Temel Senaryo applies. Ticari Senaryo is used when the invoicing party requests formal acceptance.

E-Arsiv for smaller amounts and consumers E-Arsiv (electronic archive) is the version of e-invoicing for: - B2C invoices regardless of amount - B2B invoices to non-e-Fatura companies above TRY 3,000 - All invoices above TRY 30,000 (mandatory e-Arsiv regardless of recipient)

E-Arsiv invoices are issued through the GIB e-Arsiv Portal or via service providers and are sent electronically (email, portal) to recipients.

Penalties for non-compliance Issuing a paper invoice when e-Fatura was required: Ozel Usulsuzluk Cezası of 10% of the invoice amount, minimum TRY 8,800 per invoice (2025 rates). The recipient also loses the ability to claim input KDV on the incorrectly issued invoice — a double penalty for the transaction.