# When is e-Fatura (e-invoice) mandatory in Turkey and how does it work? Last updated: 1 June 2026 Country: Turkey Category: Compliance **Quick answer:** E-Fatura is mandatory for Turkish businesses with annual gross turnover above TRY 3,000,000. It is also mandatory for all importers, exporters, e-commerce operators, banks, and regulated financial entities regardless of turnover. Once mandatory, all B2B invoices to e-Fatura registered counterparties must be issued through the GIB system or a licensed e-transformation provider. Paper invoices are legally invalid and carry a 10% penalty. ## Detailed explanation 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** 1. 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. 2. 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. Source: https://www.gib.gov.tr/e-fatura ## Real-world examples ### Software company crossing the threshold A SaaS company had TRY 2.5m revenue in 2024 but expects TRY 4m in 2025. It must be live on e-Fatura by 1 July 2026 (based on 2025 crossing the threshold). It engages an e-dönüsüm provider in May 2026 to allow adequate setup time. ### New exporter: mandatory from day one A manufacturer makes its first export shipment in March 2025. Regardless of annual turnover, the export invoice must be issued in e-Fatura format integrated with the customs declaration. E-Fatura setup must be completed before the first export. ## Common mistakes to avoid - Crossing the threshold in year N but not setting up e-Fatura until year N+2: transition is required by 1 July of year N+1 - Assuming the TRY 3,000,000 is net of KDV: it is gross turnover; a business with TRY 2.6m net + 20% KDV = TRY 3.12m gross has already crossed the threshold - Setting up e-Fatura but forgetting e-Defter: both must be activated together ## Frequently asked questions ### Can a small business below TRY 3,000,000 voluntarily use e-Fatura? Yes. Any business can voluntarily join the e-Fatura system earlier than required. There is no penalty for early adoption. Many small businesses join voluntarily because clients above the threshold require e-Fatura invoices from their suppliers. ## Practical tips - Budget for an e-dönüsüm service provider: trying to manage 100+ invoices per month through the GIB Portal manually is impractical - Add VKN lookup to your invoicing workflow: always check whether the customer is on e-Fatura before raising an invoice ## Related questions - [When does a business need to register for KDV (VAT) in Turkey?](https://accounts-os.com/tr/questions/turkey-kdv-registration-tr) - [What is the corporate tax rate in Turkey for 2025?](https://accounts-os.com/tr/questions/turkey-corporate-tax-rate-tr) - [What business expenses are deductible for corporate tax in Turkey?](https://accounts-os.com/tr/questions/turkey-business-expense-deductibility-tr)