E-invoicing (e-Fatura) Setup & Integration

Who must use electronic invoicing in Turkey?

The Turkish Revenue Administration (GİB) requires certain categories of taxpayers to move mandatorily to the "e-Fatura" electronic invoicing system, based on specific legal criteria, most notably a company's annual revenue level, in addition to sector-specific criteria covering e-commerce activities and real estate activities (sale, purchase, rental, or brokerage). The threshold determining who falls under this obligation has been amended and expanded more than once in recent years, and the general trend has always been toward lowering the threshold and bringing more companies into the system.

Companies that have not yet reached this legal threshold can use the simpler alternative system "e-Arşiv Fatura," which is also an officially recognized digital system, but is aimed specifically at invoices issued to consumers or to parties not registered on the e-Fatura network. Given the continuous expansion of scope, the majority of active companies in Turkey today fall under one of the two electronic systems, rather than the traditional paper invoice.

Important points to know

• An e-Fatura is not simply a PDF file or a scanned, hand-signed paper invoice; it is a digital document in a standardized format defined by GİB, with specific technical and legal requirements for its validity
• When a taxpayer required to use e-Fatura issues an invoice in a non-compliant format (such as a regular paper invoice), this can raise an issue over the document's validity for tax purposes
• Companies can join the e-Fatura system either directly through GİB's official portal, or through an approved "special integrator" (özel entegratör) company, both of which are recognized legal routes, with neither being a "more official" method than the other
• The core regulatory notice that established this system was issued in 2019, and has since undergone successive amendments that expanded its scope and adjusted the transition deadlines for different categories of taxpayers

Risks of non-compliance

Issuing invoices in a format that does not comply with the legal requirement — such as issuing a paper or e-Arşiv invoice for a party that should be dealt with via e-Fatura — exposes the company to tax penalties under the Tax Procedure Law (VUK), in addition to risks concerning the document's own validity for accounting and tax-deduction purposes. Because the scope of the obligation has been expanded more than once in recent years, a company that was not covered by the obligation in a previous year may now fall under it without realizing it, so it's advisable to review the company's status periodically rather than relying on an old classification.

Frequently asked questions

Is every company in Turkey required to use electronic invoicing from the first day of its establishment? Not necessarily. The obligation is tied to specific legal criteria, most notably revenue level, in addition to certain sector-specific activities. New or small companies may start outside the scope of the obligation, then fall under it later if they exceed the threshold set by the authority.

What's the conceptual difference between e-Fatura and e-Arşiv Fatura? e-Fatura is used primarily between two parties both registered on the official e-Fatura network, while e-Arşiv Fatura is used when issuing an invoice to a party not registered on that network, such as an end consumer, with the invoice remaining digital and electronically archived in both cases.

What happens if a company required to use electronic invoicing issues an invoice the old way? This exposes the company to a tax penalty under the Tax Procedure Law, in addition to the possibility of the invoice's own validity being challenged, which could affect its accounting entry or its use as an official document.

Last updated: 2026-09-07