E-invoicing compliance and regulatory updates - Turkey

Electronic Invoicing in Turkey

Is e-invoicing mandatory in Turkey?

B2B e-invoicing has been mandatory in Turkey since 2014. All public entities are required to receive electronic invoices.

Who is affected?

Mandatory e-invoicing in Turkey is primarily based on an organization’s annual turnover. B2B companies with a turnover exceeding 3 million Turkish Liras (TL) in 2022 must issue electronic invoices, with certain business sector-specific exceptions. An example of such an exception includes businesses operating in sectors such as eCommerce, real estate, motor vehicles, construction, and professional intermediaries, where the turnover threshold is lowered to 500 thousand TL.

Compliance requirements

Businesses must be registered with the Turkish Revenue Administration (TRA).

They must use:

• e-Fatura for B2B transactions between TRA-registered entities
• e-Arşiv for transactions with non-registered recipients

Want to learn more about e-Invoicing compliance?

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

Key Deadlines 

• No upcoming deadlines

Standards & Platforms

Platform

Turkey uses a governmental clearance platform operated by the TRA. All e-invoices must be submitted via the TRA, either directly or through a certified partner.

What formats are required in Turkey?

There are two main e-invoice types:

• e-Fatura: Used for B2B transactions between TRA-registered companies.
• e-Arşiv: Used when the recipient is not registered with the TRA.

Archiving in Turkey

What are the archiving requirements in Turkey?

Invoices must be stored on the Turkish Revenue Administration's (TRA) certified portal for 10 years, which serves as the legal archive.

For added peace of mind and alignment with global bookkeeping strategies, in-house archiving is also recommended.

Legal invoice:

For suppliers: The legal invoice is the e-Fatura or e-Arşiv sent through the TRA, along with the PDF image and format conversion provided by a certified partner.

For buyers: The legal invoice consists of the electronic invoice and accompanying PDF received through the TRA system.

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.

Key Actions

• Ensure compliance – Ensure compliance by registering with the TRA, using approved formats (e-Fatura or e-Arşiv), and issuing e-invoices through the TRA platform either directly or via a certified partner. Verify whether your business meets the turnover thresholds and ensure readiness for QR code requirements.

Turkish e-invoicing and archiving requirements at a glance:

Supplier requirement: Must be registered with the TRA and issue e-invoices using e-Fatura or e-Arşiv, depending on the recipient.

Buyer requirement: Must receive e-invoices via the TRA network, including both the official e-invoice and the certified partner’s PDF version.

Archiving requirement: Invoices are stored on the TRA-certified portal for 10 years.