e-Invoice application

Paper invoices have ended for companies

Since 1 January 2026, a company that is not registered for e-Archive must still issue every invoice electronically, as an e-Archive invoice, through the Revenue Administration’s e-document portal or a special integrator. The amount no longer matters; only narrow exceptions set out in the communiqué remain. This rule came with Communiqué No. 573; a later change postponed it to 1 January 2027 only for businesses taxed under the simple method or keeping business-account books — not for companies, which keep balance-sheet books.

In practice, invoicing is electronic from your company’s very first sale. The real questions are which route you use and when e-Invoice becomes mandatory for you.

e-Invoice or e-Archive: which one, and when

When both the seller and the buyer are registered e-Invoice users, every invoice between them must be an e-Invoice. Invoices to buyers who are not registered are e-Archive invoices; your company keeps its own copy electronically. The Revenue Administration publishes the current list of registered users, so your team can check each buyer before invoicing.

e-Invoice becomes mandatory when sales for a year reach TRY 3 million, starting on 1 July of the following year. If your company’s 2026 sales reach that level, it must be on e-Invoice from 1 July 2027. Online sellers and real estate or motor vehicle businesses reach the obligation at TRY 500,000. Companies below these levels may join voluntarily — joining early means you set up once instead of switching in the middle of a year.

Your own seal or the integrator’s

A company approves its e-documents with a financial seal, the electronic certificate that does for a company what an e-signature does for an individual. If you work through a special integrator, the Revenue Administration’s rules allow your invoices to be approved with the integrator’s own seal. To obtain its own financial seal, a company must have a manager (müdür) who is a Turkish citizen or a foreign national with a Turkish foreigner identity number (starting with 9, for example issued with a residence permit).

The e-Ledger is a separate matter. Since 1 January 2025, every company must keep its journal and general ledger as an e-Ledger, signed with a financial seal or an electronic signature. We therefore plan the seal, e-Invoice and e-Ledger as one set-up rather than three separate projects.

Penalties and record keeping

Where an electronic invoice is required, each paper invoice is penalised separately, and the penalty applies to a business buyer that accepts it as well as to the seller. A Turkish business customer therefore has its own reason to insist on an electronic invoice.

Keep e-Invoices and e-Archive invoices electronically for the full retention period. If we also keep your books under our bookkeeping and tax filing service, our in-house software checks your e-invoices regularly and we tell you when something needs attention. Questions? You can write to us in Chinese or English through the contact page.