The evolution of e-invoicing in Turkey
On 21 November 2024, the GIB announced the forthcoming transition to a new central electronic invoicing and delivery note application. The changeover will commence on 14 December 2024.
The new application will facilitate communication between the sender unit (Gönderici Birim) and the mailbox (Posta Kutusu) utilized in the e-Fatura and e-Irsaliye.
During the aforementioned transition period, both e-document portals and enquiry services will be temporarily unavailable. However, taxpayers registered in the e-Fatura and e-Irsaliye applications will be able to issue these documents on paper (e-Arşiv invoice).
Electronic invoicing in Turkey
The enactment of the Tax Procedure Law (VUK) in 2010 resulted in the equalisation of the legal status of paper and electronic invoices in Turkey.
In 2011, companies operating in the oil, alcohol and tobacco sectors in Turkey were the first to be required to declare electronic invoices.
In Turkey, there are three distinct types of invoices:
- E-Fatura: Electronic invoices between companies must be registered with the Turkish Revenue Administration. Companies with a turnover of more than 4 million Turkish liras must use e-Fatura. The goal is to get all companies to report to the GIB.
- E-Arsiv: Electronic invoices for customers who don't have a GIB account, especially in B2B and B2C.
- E-Irsaliye (delivery note): e-Irsaliye are electronic delivery notes that must be declared to the GIB portal by companies that must invoice electronically.
From 2021, all public entities must receive B2G electronic invoices. Suppliers must issue invoices specifying the KAMU code.
Private or public companies with an agreement with the Social Security will declare e-Fatura and e-Arsiv in Turkey.
B2B and B2C e-invoicing in Turkey
From July 2021, companies not registered at the GIB must use the e-Arsiv format to declare e-invoices with a value of TL 5,000 or a turnover of more than TL 30,000 per day.
From July 2023, all companies invoicing more than 3 million Turkish Liras in 2022 must declare all their B2B and B2C e-invoices on the GIB portal. From September 2023, the Turkish tax authorities will require QR codes on e-Fatura (B2B) and e-Arsiv (B2C).
According to TPL Communiqué No. 550, e-invoices are now mandatory for taxpayers with a recharging network operator licence and for recharging station operators certified by them.
Some taxpayers can use the word 'final customer' instead of giving full customer details if they meet certain requirements.
- Taxpayers registered for electronic invoicing and filing who are exempt from using the cash register device.
- Taxpayers who use the Secure Mobile Payment System and Electronic Document Management.
How does electronic invoicing work in Turkey?
The implementation of e-invoicing in Turkey follows a centralized model, with all transactions conducted through the portal of the Turkish Tax Administration (GIB).
In order to participate in e-invoicing, companies are required to register with their VKN (tax identification code) and to comply with the documentation required by the government. Additionally, they must present a digital certificate as a natural person.
Timeline for e-invoicing in Turkey
- 2014. Companies with a turnover of more than 25 million liras.
- 2016. Companies with a turnover of more than 10 million Turkish Liras.
- 2019. Companies with a turnover of more than 5 million Turkish Liras.
- 2021.
- All public entities can receive electronic invoices.
- Private or public entities with an agreement with the Social Security.
- All companies with no obligation to register with the TRA must declare invoices above 5,000 Liras or with a daily invoice volume of more than 30,000 Liras in e-Arsiv format.
- July 2022. Companies invoicing more than 4 million Turkish Liras in 2021 must issue and declare e-Fatura and e-Arsiv.
- July 2023. Companies that issued more than 3 million liras.
- September 2023. E-Fatura and e-Arsiv must include a QR code.
