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
Türkiye has established one of the most mature and centralized e-invoicing ecosystems globally, driven by the Turkish Revenue Administration (GİB). The system was initiated 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:
The GİB platform acts as the centralized 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. All e-invoices must be digitally signed using a secure seal, and the system ensures real-time traceability and auditability.
Important dates:
| Mandate Status | Mandatory / Implemented |
| 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 – must be in local servers within Türkiye. |
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