E-invoicing compliance and regulatory updates - Turkey

Electronic Invoicing Turkey

Turkey has an established clearance model, and in 2010, the country issued that electronic invoicing provided the same legal equivalence as paper invoicing.

Business-to-Business (B2B) e-invoicing has been mandatory in the B2B sector since 2014. Mandatory electronic invoicing has largely been based on an organisation’s annual turnover. Today, B2B companies with an invoice volume surpassing 3 million Turkish Liras (TL) in 2022 must issue electronic invoices.

As of July 2021, all public companies without the obligation to register with the Turkish Revenue Administration (TRA) must declare invoices of 5,000 TL or daily invoice volumes above 30,000 TL via e-Arsiv format.

Regarding Business-to-Government (B2G), obligations have extended over the last few years. Suppliers with a turnover of over 5 million TL and registered to the TRA will be able to issue e-invoices. All public entities have the obligation to receive electronic invoices.

The two main types of e-invoices in Turkey are:

  • The e-Fatura - an electronic invoice in B2B transactions between companies registered with the TRA.
  • The e-Arsiv - an electronic invoice in B2B and B2C transactions with companies not registered with the TRA.

All companies with yearly invoices of 3 million TL or more shall issue the e-Fatura, or the e-Arsiv if the invoice recipient is registered with the TRA.

E-invoicing in Turkey requires Turkish Taxpayers to be registered with the Turkish Revenue Administration (TRA) as an e-invoicing party. This means that issuing e-invoices and receiving invoice via TRA is only enabled for Turkish national companies. Foreign suppliers cannot issue e-invoices to Turkish buyers according to Turkish law.

All e-invoices will flow through the TRA service. The supplier sends the invoice to the TRA either via direct connection or  a certified partner. The TRA will then send the invoice to a certified partner who will convert it into an acceptable format for the the buyer’s network. The invoice is then sent to the buyer. The partner will also create a PDF image of the invoice which is sent with the e-invoice to the buyer.

QR Code requirement will be implemented in certain cases for electronic documents, as of 1 September, 2023.


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Electronic Invoicing Turkey

Turkey has an established clearance model, and in 2010, the country issued that electronic invoicing provided the same legal equivalence as paper invoicing.

Business-to-Business (B2B) e-invoicing has been mandatory in the B2B sector since 2014. Mandatory electronic invoicing has largely been based on an organisation’s annual turnover. Today, B2B companies with an invoice volume surpassing 3 million Turkish Liras (TL) in 2022 must issue electronic invoices.

As of July 2021, all public companies without the obligation to register with the Turkish Revenue Administration (TRA) must declare invoices of 5,000 TL or daily invoice volumes above 30,000 TL via e-Arsiv format.

Regarding Business-to-Government (B2G), obligations have extended over the last few years. Suppliers with a turnover of over 5 million TL and registered to the TRA will be able to issue e-invoices. All public entities have the obligation to receive electronic invoices.

The two main types of e-invoices in Turkey are:

  • The e-Fatura - an electronic invoice in B2B transactions between companies registered with the TRA.
  • The e-Arsiv - an electronic invoice in B2B and B2C transactions with companies not registered with the TRA.

All companies with yearly invoices of 3 million TL or more shall issue the e-Fatura, or the e-Arsiv if the invoice recipient is registered with the TRA.

E-invoicing in Turkey requires Turkish Taxpayers to be registered with the Turkish Revenue Administration (TRA) as an e-invoicing party. This means that issuing e-invoices and receiving invoice via TRA is only enabled for Turkish national companies. Foreign suppliers cannot issue e-invoices to Turkish buyers according to Turkish law.

All e-invoices will flow through the TRA service. The supplier sends the invoice to the TRA either via direct connection or  a certified partner. The TRA will then send the invoice to a certified partner who will convert it into an acceptable format for the the buyer’s network. The invoice is then sent to the buyer. The partner will also create a PDF image of the invoice which is sent with the e-invoice to the buyer.

QR Code requirement will be implemented in certain cases for electronic documents, as of 1 September, 2023.


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Archiving

Invoices are stored on the Turkish Revenue Administration's (TRA) certified partner's portal for 10 years. The portal acts as the legal archive.


Want to know more about Basware’s archiving services?

Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.

Basware Services

Basware supports both e-invoice sending and e-invoice receiving through our partnership with Inposia, which is a certified partner of the Turkish Revenue Administration (TRA).

Basware is the only commercial counterparty to its customers and offers all customer support and interfaces with the exception of archiving. Online access to electronic archive is provided by Inposia. All service reporting and invoicing is done by Basware.


Want to find out how we can help in your specific case?

Speak to a member of our team to learn more.

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Interoperability

Basware currently has no connections to any interoperability partners in Turkey however, we do have a local partner supporting the Basware Network with access to governmental portals.

Our advice

Turkey has an established clearance model requiring invoice submission through the government portal prior to being sent to customers.

For buyers with a significant volume we advise automating the invoice process by connecting to the government platform via Basware and its local partner. Buyers with lower volumes could continue to manually retrieve invoices from the government portal for processing.


Want to understand how we can help in your case?

Get in touch with our experts.

Contact us

Electronic Invoicing Turkey

Turkey has an established clearance model, and in 2010, the country issued that electronic invoicing provided the same legal equivalence as paper invoicing.

Business-to-Business (B2B) e-invoicing has been mandatory in the B2B sector since 2014. Mandatory electronic invoicing has largely been based on an organisation’s annual turnover. Today, B2B companies with an invoice volume surpassing 3 million Turkish Liras (TL) in 2022 must issue electronic invoices.

As of July 2021, all public companies without the obligation to register with the Turkish Revenue Administration (TRA) must declare invoices of 5,000 TL or daily invoice volumes above 30,000 TL via e-Arsiv format.

Regarding Business-to-Government (B2G), obligations have extended over the last few years. Suppliers with a turnover of over 5 million TL and registered to the TRA will be able to issue e-invoices. All public entities have the obligation to receive electronic invoices.

The two main types of e-invoices in Turkey are:

  • The e-Fatura - an electronic invoice in B2B transactions between companies registered with the TRA.
  • The e-Arsiv - an electronic invoice in B2B and B2C transactions with companies not registered with the TRA.

All companies with yearly invoices of 3 million TL or more shall issue the e-Fatura, or the e-Arsiv if the invoice recipient is registered with the TRA.

E-invoicing in Turkey requires Turkish Taxpayers to be registered with the Turkish Revenue Administration (TRA) as an e-invoicing party. This means that issuing e-invoices and receiving invoice via TRA is only enabled for Turkish national companies. Foreign suppliers cannot issue e-invoices to Turkish buyers according to Turkish law.

All e-invoices will flow through the TRA service. The supplier sends the invoice to the TRA either via direct connection or  a certified partner. The TRA will then send the invoice to a certified partner who will convert it into an acceptable format for the the buyer’s network. The invoice is then sent to the buyer. The partner will also create a PDF image of the invoice which is sent with the e-invoice to the buyer.

QR Code requirement will be implemented in certain cases for electronic documents, as of 1 September, 2023.


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.