Mandatory Electronic Invoicing in Turkey
Learn how to get your company ready to exchange documents in accordance with regulations in Turkey with the support of Comarch
Learn how to get your company ready to exchange documents in accordance with regulations in Turkey with the support of Comarch
B2B electronic invoicing in Turkey depends on the company's annual turnover. As of 1 July 2023, electronic invoicing is required for all companies in the B2B sector with a gross annual turnover of TRY 3 million, which means they are obliged to digitize their invoices. Additionally, taxpayers must register for e-fatura if they conduct business in e-commerce, real estate, motor vehicles, and construction and professional intermediaries if their previous year's gross sales revenue exceeded TRY 500,000. In invoicing to public entities (B2G), public entities must mandatorily receive and process invoices in electronic form.
Furthermore, companies without an obligation to issue invoices via e-Fatura are required to report through e-Arşiv all single invoices exceeding the value of TRY 5,000 or all other invoices if their combined daily volume exceeds TRY 30,000.
There are two distinct types of electronic invoices in Turkey:
E-invoices must be sent to the central Turkish Revenue Administration (TRA) platform. Therefore, the use of the e-invoicing application is mandatory for this process. There are three methods allowed for issuing either an e-Fatura or e-Arşiv invoice:
The central platform is the Turkish Revenue Authority platform (TRA), and the accepted format is UBL-TR 1.2 (UBL 2.1). Beginning September 1st, 2023, TRA requires a QR code with a link to an original invoice on all e-Fatura and e-Arşiv invoices.
Required storage period is 10 years.
An e-seal certificate (for companies) or a Qualified Electronic Signature (for individuals) are required to ensure integrity and authenticity of the e-invoice.
