E-Invoicing in Turkey

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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

Who is obliged to use e-invoicing

Who is obliged to use e-invoicing in Turkey?

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.

Who is obliged to use e-invoicing

Types of electronic invoices

There are two distinct types of electronic invoices in Turkey:

e-Fatura covering major B2B and all B2G transactions. The invoices issued through e-Fatura are subject to a pre-clearance regime - they are required to be approved by TRA to be valid. TRA delivers the submitted invoices to buyers after the documents pass all necessary checks
e-Arşiv covering B2C together with B2B transactions by entities below the e-Fatura registration threshold. In contrast with e-Fatura, there is no requirement for invoice clearance. Instead, the issuers are obliged to report invoices within 24 hours (usually at the day's end) of the issuer delivering them to a buyer

E-invoicing process description

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:

Use of TRA web portal for creating e-Fatura invoices
Integration of the supplier's IT system with that of the TRA
Use of an accredited service provider

What is the required format of an e-invoice

What is the required format of an e-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.

How we can help

Comarch guarantees full coverage of requirements within the Bizofis partnership and enables the exchange of invoices compliant with local tax authorities and Turkish entities.

Archiving requirements for e‑Invoicing in Turkey

Required storage period is 10 years.

How integrity and authenticity may be ensured?

An e-seal certificate (for companies) or a Qualified Electronic Signature (for individuals) are required to ensure integrity and authenticity of the e-invoice.

Acts / Government sites

eDocument Site

Why is Comarch the best choice?

We have 20+ years of experience in carrying out various EDI, e-invoicing, and other document exchange projects around the world. In those years, we have successfully connected more than 130,000 entities from over 60 countries.

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
2. Digitization
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

Do you want to know more?

If your company is based or has branches in the Turkey and you need to prepare your billing and tax systems to comply with the new requirements. Click on the button below to get in touch with one of our experts.

Achieve Global e-Invoicing Compliance with Comarch

Make sure your business meets international standards with the Comarch e-Invoicing platform, trusted in more than 60 countries. Enjoy hassle-free integration and continuous compliance updates.

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