On November 21, 2024, the Turkish Revenue Administration (&ldquo;Gelir İdaresi Başkanlığı&rdquo; or &ldquo;GİB&rdquo;) <a href="https://ebelge.gib.gov.tr/dosyalar/Yeni_Merkezi_Uygulamaya_Gecis_Genel_Duyuru_21.11.2024.pdf">announced</a> the transition to the New Central Application of e-Invoice (e-Fatura) and e-Waybill (e-İrsaliye). This transition will begin at 00:01 (GMT+3) on December 14, 2024.
&nbsp;
The New Central Application provides and controls the communication between the "Sender Unit" (&ldquo;G&ouml;nderici Birim&rdquo;) and the "Mail Box" (&ldquo;Posta Kutusu&rdquo;) used in e-Invoice and e-Waybill documents.
&nbsp;
During the transition, the e-Invoice and e-Waybill portals, as well as e-Document inquiry services, will be temporarily unavailable. Taxpayers registered for e-Invoice and e-Waybill applications, and those using the e-Invoice and e-Waybill portals, can issue documents as printed paper (e-Arşiv invoice).
&nbsp;
To ensure documents reach recipients on time, it is advisable to create and send any planned documents electronically before the transition begins.

The Turkish Revenue Administration announced the transition to the New Central Application of e-Invoice and e-Waybill starting December 14, 2024.

Transition to the New Central Application of e-Invoice and e-Waybill

Changes regarding e-Arşiv invoice
&nbsp;
Starting 1 July 2024, e-Arsiv reports must include the following fields:
<ul>
<li>Signature Time</li>
<li>Tax Rate</li>
<li>Shipment Information&nbsp;(applies only to Internet sale invoices)</li>
</ul>
These changes have been stipulated in the updated versions of the <a href="https://ebelge.gib.gov.tr/dosyalar/kilavuzlar/e-Arsiv_Teknik_Kilavuzu_V.1.17.pdf" target="_blank" rel="noopener">e-Arşiv Technical Guide</a> and <a href="https://ebelge.gib.gov.tr/dosyalar/kilavuzlar/earsiv_paket_v1.1_3.rar" target="_blank" rel="noopener">e-Arsiv Package</a>.
&nbsp;
Changes regarding e-Ledger (&ldquo;e-Defter&rdquo;)
&nbsp;
With the development made in the e-Ledger application, the e-Ledger Application screens have been renewed and made available for use.
&nbsp;
From 22 May 2024, the e-Ledger and its secondary copies shall be made available simultaneously for submission to the GIB Information Processing System via the e-Ledger application or web service.
&nbsp;
These changes have been stipulated in the updated version of the <a href="https://www.edefter.gov.tr/dosyalar/kilavuzlar/e-Defter_Uygulama_Kilavuzu_V.1.11.pdf" target="_blank" rel="noopener">e-Ledger Application Guide</a>.
&nbsp;
Additionally, <a href="https://www.resmigazete.gov.tr/eskiler/2024/05/20240521-5.htm" target="_blank" rel="noopener">amendments to the Electronic Ledgers General Communiqu&eacute;</a> consider the new requirements for certain persons to switch to e-Ledger applications and the updated deadline requirements for e-Ledger submissions.
&nbsp;
The deadline for e-Ledger submissions has been extended to the end of the tenth day of the fourth month following the relevant month. The submission deadline based on interim tax periods has been extended to the tenth day of the third month following the accounting period.
&nbsp;
GIB will open the e-Ledger accounts of taxpayers who are obliged to be included in the e-Ledger application by the start of this mandate. This will be effective from the beginning of the month following the date when the taxpayers are notified.

The Turkish Revenue Administration required additional fields to be included in the e-Arşiv reports and announced further developments in the e-Ledger application.

Amendments to e-Arşiv reports and e-Ledger requirements

As of 1 September 2023, it will be mandatory to include Quick Response codes (QR codes) when issuing the following document types:
&nbsp;
<ul>
<li>E-Fatura Invoice</li>
<li>E-Arşiv Invoice</li>
<li>E-Waybill</li>
<li>E-Self-Employment Receipt (E-SMM)</li>
<li>E-Producer Receipt (E-MM)</li>
<li>E-Insurance Commission Expense Document</li>
<li>E-Currency and Precious Metal Trading Document</li>
<li>E-Stake Document</li>
</ul>
&nbsp;
A QR code is a type of matrix barcode (or two-dimensional barcode). They contain data and can be quickly scanned and read by machines for fast processing.
&nbsp;
Information on QR code required content can be found in the <a href="https://ebelge.gib.gov.tr/dosyalar/kilavuzlar/Karekod_veya_Barkod_Standardi_Kilavuzu_V.1.0.pdf" target="_blank" rel="noopener">guide</a> published by GIB.
&nbsp;
Follow Pagero for updates on Turkish e-invoicing regulations.

The Turkish Revenue Authority (Gelir İdaresi Başkanlığı or GİB) has announced the required usage by taxpayers of QR-codes for several document types, including e-Fatura and e-Arşiv invoices.

Turkey to introduce mandatory QR-codes for specific electronic documents

Earlier in November last year, the Turkish Revenue Administration (<a href="https://www.gib.gov.tr/en" target="_blank" rel="noopener">GIB</a>) released a <a href="https://www.gib.gov.tr/509-sira-nolu-vergi-usul-kanunu-genel-tebliginde-degisiklik-ongoren-teblig-taslagi-yayimlanmistir" target="_blank" rel="noopener">draft Communiqu&eacute;</a> amending the provisions of the Tax Procedure Law General Communiqu&eacute; <a href="https://www.resmigazete.gov.tr/eskiler/2019/10/20191019-5.pdf" target="_blank" rel="noopener">No. 509</a> on electronic documents. The draft law was subject to public consultation until 1 December 2021.
&nbsp;
On 22 January 2022, the draft Communiqu&eacute; was approved, and the General Communiqu&eacute; of the Tax Procedure Law No. 535 was <a href="https://www.resmigazete.gov.tr/eskiler/2022/01/20220122-10.htm" target="_blank" rel="noopener">published in the Official Gazette</a>.
&nbsp;
An extensive summary of the relevant proposed amendments has been reported in an earlier <a href="https://www.pagero.com/compliance/world-map/turkey/" target="_blank" rel="noopener">update</a>. No major changes have been made to what the draft earlier proposed.
&nbsp;
However, some minor revisions entitled the invoices that must be issued as e-Arşiv invoices. As of 1 March 2022, the total amount of invoices issued to non-taxpayers must be TRY 5 000 (ca. EUR 322). In addition, if the invoices issued to taxpayers are above the invoice issuance limit, i.e., TRY 2 000 (ca. EUR 130) for the year 2022, these must also be issued as e-Arşiv invoices.

With the Communiqu&eacute; 535 amending the Tax Procedure Law General Communiqu&eacute; No 509, taxpayers' scope to use the mandatory e-documents has been redefined and followed by other changes.

Turkey further expands the scope of e-document mandate, introducing amendments to e-Arşiv invoice obligation

On 10 November 2021, the Turkish Revenue Administration (<a href="https://www.gib.gov.tr/en" target="_blank" rel="noopener">GIB</a>) released a <a href="https://www.gib.gov.tr/509-sira-nolu-vergi-usul-kanunu-genel-tebliginde-degisiklik-ongoren-teblig-taslagi-yayimlanmistir" target="_blank" rel="noopener">draft Communiqu&eacute;</a> amending the provisions of the <a href="https://www.resmigazete.gov.tr/eskiler/2019/10/20191019-5.pdf" target="_blank" rel="noopener">Tax Procedure Law General Communiqu&eacute; No. 509</a> on electronic documents. We have prepared an overview of the key highlights.
<h4>Amended scope of e-Fatura</h4>
The following categories are required to issue e-Fatura invoices:
&nbsp;
&nbsp;
<ul>
<li>Taxpayers with annual gross revenue &gt; TRY 5 million (ca. EUR 370806,51)* in the FY (financial year) 2018, 2019 and 2020;</li>
<li>Taxpayers with annual gross revenue &gt; TRY 4 million in FY 2021;</li>
<li>Taxpayers with annual gross revenue &gt; TRY 3 million in FY 2022 and subsequent years;</li>
<li>Taxpayers in the e-commerce, real estate and motor vehicle sectors with annual gross revenue &gt; TRY 1 million in FY 2020 and 2021, and TRY 500 000 in FY 2022 and all subsequent years;</li>
<li>Taxpayers providing accommodation services as a form of investment and/or operation licensed by the Ministry of Culture and Tourism and Municipalities.</li>
</ul>
<h4>Amendments to the scope of e-Arşiv</h4>
&nbsp;
As reported in an earlier <a href="https://www.pagero.com/compliance/world-map/turkey/" target="_blank" rel="noopener">update from 5 November 2019</a>, companies that issue invoices over TRY 30 000 to non-taxpayers in a single day and over TRY 50 000 (including taxes) to taxpayers must issue e-Arşiv invoices. The new draft Communiqu&eacute; proposes to lower the total amount of the invoice threshold to TRY 10 000; therefore, more taxpayers will be required to use e-Arşiv invoices.
<h4>Amendments to the e-Waybill scope</h4>
&nbsp;
Taxpayers with 2021 year-end gross sales of TRY 10 million, instead of the current threshold of up to TRY 25 million, will be required to use the e-Waybill. Furthermore, a new taxpayer group is introduced: taxpayers manufacturing, importing or exporting iron and steel (with the HS tariff code 72 for materials and 73 for goods) will also be in the scope of obligatory e-Waybill issuance. The requirement to issue the e-Fatura will not apply to this group.
&nbsp;
Right now, the draft Communiqu&eacute; is subject to public consultation. Comments can be sent to eyeniaras@gelirler.gov.tr by the latest 1 December 2021. The new regulation will take effect only after it is finalised and published in the Official Gazette.
&nbsp;
* TRY 1000 equals ca. EUR 73,82
&nbsp;
TRY 1 million equals ca. EUR 73 918,09

With the draft Communiqu&eacute;, the GIB introduces lower thresholds for mandatory issuance of e-Fatura, e-Waybill and e-Arşiv. New sectors to adopt the mandatory issuance of certain e-documents are also listed.

The new draft Communiqué proposes extended scope of e-document mandate in Turkey

Earlier this year, the Turkish Revenue Administration (<a href="https://www.gib.gov.tr/en" target="_blank" rel="noopener">GIB</a>) has introduced new tax obligations with the <a href="https://www.resmigazete.gov.tr/eskiler/2021/02/20210209-5.htm" target="_blank" rel="noopener">Communiqu&eacute; No. 526</a> as an amendment to the <a href="https://www.resmigazete.gov.tr/eskiler/2019/10/20191019-5.pdf" target="_blank" rel="noopener">Tax Procedure Law General Communiqu&eacute; No. 509</a>.
&nbsp;
&nbsp;
The amendment covers healthcare service providers who have signed contracts with the Social Security Institution and all taxpayers who supply medicines, medical supplies and active substances. These are the taxpayer categories bound to use the invoice applications for issuing e-Fatura and e-Arşiv invoices as of 1 July 2021.
&nbsp;
Following taxpayer groups are added among others to the scope of the e-invoicing mandate:
&nbsp;
&nbsp;
<ul>
<li>Hospitals, medical centres, branch centres, dialysis centres;</li>
<li>Diagnosis, examination and imaging centres;</li>
<li>Laboratories, pharmacies;</li>
<li>Suppliers of medical devices and supplies;</li>
<li>Opticians, hearing centres, spas;</li>
<li>Private legal entities providing/producing human medical products, including their unincorporated branches, pharmaceutical warehouses, etc.;</li>
<li>Other specialised treatment centres licenced by the Ministry of Health.</li>
</ul>
&nbsp;
Learn more about different types of e-invoices in Turkey and their use cases in our previous <a href="https://www.pagero.com/news/e-invoicing-mandatory-turkish-taxpayers/" target="_blank" rel="noopener">article</a>.

Certain healthcare service providers and taxpayers are obliged to issue electronic invoices starting from 1 July 2021.

Approaching deadline for the mandatory e-invoice adoption within healthcare sector in Turkey: who is in scope?

The communiqu&eacute; expands the scope of taxpayers required to switch to certain e-documents such as e-invoice (e-Fatura), e-arşiv invoice (e-Arşiv), e-ledger (e-Defter) and e-waybill (e-İrsaliye). The new requirements take immediate effect and impact business owners based not only on total revenues, but also on sector. Documents not complying with the new rules will not be accepted as official documents, and businesses will face varying penalties for non-conformity.
<h4>E-invoice</h4>
One of the most noteworthy changes regarding the e-invoice is the turnover threshold, which has been reduced from 10M Turkish Lira (TRY) to TRY 5M. According to the new communiqu&eacute;, companies with at least TRY 5M turnover in 2018 or 2019 will have to switch to e-invoices by July 1, 2020 at the latest. Taxpayers exceeding this limit in 2020 or later will have to switch to e-invoices by July 1 of the following accounting year.
&nbsp;
The communiqu&eacute; makes e-invoices mandatory for certain sectors, regardless of yearly turnover. Companies licensed by the Turkish Energy Market Regulatory Authority; middlemen or merchants trading fruits or vegetables; motor vehicle manufacturers, importers and dealers; and internet banner publishers and web advertisers are some of the taxpayers that must switch to e-invoices.
<h4>E-arşiv invoice</h4>
According to the new communiqu&eacute;, those taxpayers required to switch to e-invoicing are also obliged to implement e-arşiv invoices from January 2020 forward. In addition, companies that issue invoices over TRY 30k to non-taxpayers in a single day and over 5k TRY (including taxes) to taxpayers have the same obligation.
<h4>E-ledger</h4>
Those required to adopt e-invoices and companies with year-end gross sales of more than TRY 5M must also switch to the use of an e-ledger as soon as e-invoice usage has been initiated. Furthermore, companies that are subject to independent audit will have to use an e-ledger starting from January 2020.
<h4>E-waybill</h4>
As of January 2020, middlemen or merchants trading fruits or vegetables must start using e-waybills. By July 2020 the e-waybill requirement will expand to the following entities: companies with 2018 year-end gross sales of TRY 25M and up; companies licensed by the Turkish Energy Market Regulatory Authority; motor vehicle manufacturers, importers and dealers; internet banner publishers and web advertisers; companies acting as middlemen in internet sales; iron and steel manufacturers; and companies that are registered to the Turkish Fertilizer Tracking System.
<h4>A quick guide to e-document terminology</h4>
E-invoice: an invoice that is issued, transmitted and stored electronically. An e-Invoice can only be issued to recipients that can receive invoices in an electronic environment.E-arşiv invoice: an invoice created electronically and delivered to the customer via email, SMS or as a printed document. E-arşiv invoices allow suppliers to send invoices to recipients that are not electronically enabled. E-arşiv invoices do not have to be sent to the GIB immediately but are sent directly to the recipients. However, companies must still issue a monthly report to GIB.E-ledger: known as e-book in some countries, e-ledger is the system that allows accounting ledger accounts to be prepared and transmitted to the GIB electronically.E-waybill: a document that is issued, sent and stored in an electronic environment. It serves the purpose of monitoring the movement of goods during the entire supply chain process. E-waybills can only be used between registered e-waybill users and they have to be issued before the transportation of the goods occurs.

The Turkish Revenue Administration (GIB) announced new changes regarding e-documents with a new communiqu&eacute; published and entered into force on 2019-10-19 at the Official Gazette. The Administration emphasised that the aim of the new communiqu&eacute; is to serve as a single, systematic source on e-documents and to simplify the related legislation that has been unclear in the past.

E-invoicing now mandatory for more Turkish taxpayers

Resource Center

Go to Resource Center

See all of our in-depth blog posts, webinars and guides.

Explore more resources

Pagero Newsletter

Subscribe

Stay in the loop with our newsletter

Compliance Monitor

Stay up-to-date with our Compliance Monitor

Country compliance report

Request a report

Receive an in-depth report with country-specific requirements

Contact us

Get in touch

Book a free consultation to find out more about how we can help you streamline your business with a solution that suits your specific needs.

Explore more of our resources

Ready to start digitalizing your business?

Go to on-demand webinars

Explore our library of on-demand webinars and discover ways to make your business thrive.

Watch any time, from anywhere

Contact us 

Subscribe to our newsletter

Get a monthly mix of updates, inspiration and helpful tips to your inbox.

Get the latest news from Pagero

About Pagero

Find out more

New blog posts coming soon

Pagero Regulatory Atlas

There are no updates for this country/region yet, but stay tuned for more information! Meanwhile, feel free to check out updates about other markets.

Updates coming soon

New customer cases coming soon

Go to Resource Centre

We’re currently planning new exciting events. Come back soon to register! In the meanwhile, head over to our Resource Centre.

New events coming soon

New guides coming soon

New live webinars coming soon

New on-demand webinars coming soon

Enter password!

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Regulatory updates - Türkiye

E-Invoicing/CTC Model:
Centralised
Mandatory Infrastructure:
GIB
Mandatory Format:
UBL 2.1 TR
Mandatory for Issuing:
Majority of suppliers
Mandatory for Receiving:
Majority of buyers
eSignature:
Mandatory
Archiving Period:
- Tax law: 5 years
- Commercial law: 10 years
Archiving Abroad:
Not Allowed

Türkiye

Connect to the Pagero Network for a digital, fully compliant exchange of orders, invoices, payment instructions and other business documents.

Automation

Global compliance

Local compliance

Industries

Network

Customer Cases

Resource Center

Events

Keep up to date

Pagero

Contact

Partners

Regulatory updates - Türkiye

Country Specifications