E-Invoicing in Türkiye

Türkiye’s centralized e-invoicing system enforces digital compliance across B2B, B2G, and B2C transactions, supporting real-time validation, transparency, and fiscal control through the national GİB platform.

Country Situation

General Description

Türkiye has established one of the most mature, centralised e-invoicing ecosystems globally. Driven by the Turkish Revenue Administration (GİB), the system started in 2010 with amendments to the Tax Procedure Law (VUK), which granted electronic invoices the same legal status as paper invoices. Since then, Türkiye has steadily expanded its e-invoicing infrastructure through a phased, compliance-driven approach tied to business size, sector, and activity.

The country’s electronic compliance model encompasses several digital document types, each tailored to different segments of the fiscal and supply chain ecosystem:

e-Fatura: Mandatory for B2B and B2G transactions between registered taxpayers.

e-Arşiv: Required for B2C transactions and B2B transactions where the buyer is not registered in the e-Fatura system.

e-İrsaliye: An electronic delivery note mandated for specific sectors and logistics-related transactions.

e-Defter: A system for electronic ledger submission, required from taxpayers subject to e-Fatura and other criteria.

The GİB platform acts as the centralised hub for invoice submission, validation, delivery, and archiving. Businesses must either integrate their systems directly or work through certified service providers to comply with this digital process.

FAQs

Is e-invoicing mandatory for all businesses in Türkiye?

No. e-invoicing is not universally mandatory for all taxpayers. The obligation applies to businesses that either exceed specific annual turnover thresholds or Operate in designated high-risk or highly regulated sectors, such as energy, e-commerce, real estate, healthcare, or automotive.

Businesses not meeting these criteria may voluntarily adopt e-invoicing but are not legally required to do so.

Who is the governing entity overseeing e-invoicing and digital reporting?

The GİB (Gelir İdaresi Başkanlığı), also known as the Turkish Revenue Administration, is the sole authority responsible for:
- Setting technical and legal standards (e.g., UBL-TR format, digital signing rules)
- Maintaining the national e-invoicing infrastructure
- Enforcing compliance and applying penalties
Issuing annual communiqués like VUK 509 to update obligations

Is there a phased implementation? What are the key deadlines for e-invoicing compliance in Türkiye?

Yes. Implementation is structured and announced annually via the VUK 509 General Communiqué (and others like VUK 487, VUK 515).

Is there a national e-invoicing platform in Türkiye?

Yes. Türkiye uses a centralized clearance model where all e-Fatura and e-İrsaliye documents are:
- Transmitted to GİB via certified Private Integrators or direct API connection
- Validated and digitally stamped by GİB before delivery to the recipient

Do businesses need to register for e-invoicing compliance in Türkiye?

Yes. Businesses must:
- Register with GİB via a certified integrator, or
- Apply for direct GİB access, which is more complex and rare. Registration involves:
- Obtaining a Mali Mühür (digital financial seal)
- Activating the correct document types (e.g. e-Fatura, e-Arşiv, e-İrsaliye)
- Defining aliases (PK/GB) for document routing

How does e-invoicing work in Türkiye?

The process varies slightly depending on the document type, but the general flow is:
1. Supplier's ERP generates invoice data
2. Data is transformed into UBL-TR XML
3. Document is digitally signed using a certified certificate (Mali Mühür)
4. The signed invoice is submitted to GİB
5. GİB validates the invoice (structure, format, signature).
6. If valid, GİB routes it to the recipient's electronic mailbox (alias)
7. A status is returned, and optional buyer response (Application Response) may follow

What are the approved e-invoicing formats in Türkiye?

- UBL-TR 1.2 for e-Fatura, e-Arşiv, e-İrsaliye (a local adaptation of UBL 2.1)

- XBRL-GL for e-Defter (e-Ledger) files

Does Türkiye require real-time reporting of invoices?

This depends on the document type as e-Fatura and e-İrsaliye must be cleared in real-time through GİB whereas e-Arşiv is delivered immediately to the buyer, but must be reported in batch to GİB by the next business day.

Do non-resident companies need to comply with e-invoicing in Türkiye?

Only if they are VAT-registered in Türkiye. Non-resident businesses with no local tax obligations are exempt.

What are the e-invoicing requirements for cross-border transactions in Türkiye?

Exporters subject to e-Fatura must:
- Use the “IHRACAT” profile ID
- Submit export invoices through GİB
- GİB forwards them to the Ministry of Trade (GTB), who handles customs and border clearance

Is an electronic signature required for e-invoices in Türkiye?

Yes. All e-documents must be digitally signed using the suppliers Mali Mühür (qualified e-signature). The signature uses the XAdES standard and is embedded in the UBL.

How should e-invoices be archived to comply with Türkiye’s regulations?

UBL and related artifacts must be stored for 10 years, accessible locally.

Can e-invoices be stored outside Türkiye?

No. Turkish law requires:
- Data to be stored on servers located in Türkiye
- Archives to be available on demand for tax audits and inspections
- Backup and disaster recovery plans within Türkiye

Where can I find official e-invoicing guidelines for Türkiye?

eBelge Sitesi includes technical manuals and official government annoucements.

How can ecosio help my business do e-invoicing in Türkiye?

ecosio simplifies compliance by handling transformation, validation, submission, and archiving through one single integration.

How does ecosio help businesses future-proof e-invoicing compliance strategy in Türkiye?

Continuous updates, legal monitoring, and seamless scaling for cross-border or domestic scope expansions.

Country Specs

Mandate Status	Mandatory
Mandate Scope	B2B, B2C, B2G, e-transport
Model Type	Centralised exchange
Government Entity	Gelir İdaresi Başkanlığı (GİB – Turkish Revenue Administration)
Formats	UBL 2.1 TR
Infrastructure / Platform	Centralized platform managed by GIB
E-signature Required	Yes, must be XAdES-based and created using suppliers financial seal (Mali Mühür).
Key Deadlines	Türkiye introduced e-invoicing in 2014, gradually expanding its scope to smaller businesses based on turnover and industry criteria.
AR Mandatory	Yes. Issuing e-invoices is mandatory for all companies registered in the e-Fatura system. If the buyer is also a registered taxpayer, the seller must issue an e-Fatura through the GİB platform. If the buyer is not registered, or if the transaction is B2C, then an e-Arşiv invoice is required.
AP Mandatory	Yes. Receiving e-invoices is mandatory for registered taxpayers in Türkiye.
Peppol Available	No
Domestic Transactions	B2B: e-Fatura is required when both parties are registered. If the buyer is not part of the e-Fatura system, the seller must issue an e-Arşiv invoice instead. B2G: Must always be processed as e-Fatura, as all government institutions are obligated to receive e-invoices through the system. B2C: e-Arşiv invoices are mandatory if the seller exceeds the annual turnover threshold or the individual invoice amount exceeds daily limits.
Cross-border Transactions	Exports: Businesses that are mandated to use e-Fatura must issue an “ihracat faturası” (export invoice) in the e-Fatura format for all cross-border sales. Imports: There is no e-invoicing obligation for imports.
Archiving Period	10 years
Archiving Abroad	No

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