Guide · updated 28 October 2026

A developer's guide to Turkish e-invoicing

What your system must do to issue valid invoices in Türkiye, and the questions to settle with your accountant first.

Not legal or tax advice. KOD16 is a technical implementation partner. Legal and tax opinions come from our partner Turkish accountants (mali müşavir) and law firms.

e-Fatura vs e-Arşiv

	e-Fatura	e-Arşiv Fatura
Buyer	Registered e-Fatura user	Anyone else, incl. consumers
Buyer lookup	Required (by VKN/TCKN)	Not required
Delivery	Through GİB to the buyer	Seller delivers PDF / e-mail / link
Format	UBL-TR XML	UBL-TR XML + human-readable copy
Corrections	Return invoice / rejection flows	Cancellation in the allowed period or return document

Who must use it (2026)

Gross sales of TRY 3 million or more in the previous year → e-Fatura and e-Arşiv by 1 July of the following year.
E-commerce, real estate and motor-vehicle businesses: threshold TRY 500,000.
Some sectors are covered regardless of revenue; anyone may join voluntarily.
Paper invoices are being phased out: for balance-sheet taxpayers, all invoices are reported to be e-Arşiv or e-Fatura from 2026.

Thresholds are revalued; confirm the current figures on ebelge.gib.gov.tr.

Foreign companies

e-Fatura is a system for Turkish taxpayers. A foreign seller without a Turkish entity generally cannot issue e-Fatura; its Turkish obligations are usually VAT: special registration for electronic services sold to consumers, or reverse charge when selling to Turkish businesses. A Turkish subsidiary or branch has the full set of obligations. See the market-entry checklist.

Three ways to connect

Model	What it is	Fits
GİB portal	Free web portal, manual entry	Very low volume only
Special integrator	GİB-licensed provider with an API for issuing, receiving and archiving	Most SaaS, ERP and e-commerce
Direct integration	Your own system connected to GİB	Large taxpayers with strict security setup

Integration pattern

Never reuse invoice numbers or UUIDs. Store invoices for the statutory period (10 years is commonly cited; confirm with your accountant). Validate VKN/TCKN format before the lookup with our free validator.

order paid
  → look up buyer by tax id (VKN 10 digits / TCKN 11 digits) via integrator
  → registered? build UBL-TR e-Fatura : build e-Arşiv
  → send via integrator (idempotent by your invoice UUID)
  → store ETTN (UUID), status, PDF link
  → handle rejection / cancellation / return via integrator

Language and currency

Records must be kept in Turkish (Tax Procedure Law Art. 215); bilingual invoices are common, Turkish is the legal text.
Foreign-currency invoices must show the TRY equivalent and the exchange rate used.
VAT rates: 20 % general, 10 % and 1 % reduced — try the VAT calculator.

Frequently asked questions

What is the difference between e-Fatura and e-Arşiv?

e-Fatura is exchanged through GİB between businesses that are both registered e-Fatura users. e-Arşiv is issued to buyers who are not registered, including consumers, and delivered by the seller.

Do I need an integrator?

Not legally, but in practice most software uses a GİB-licensed special integrator because the GİB portal is manual and direct integration is meant for large taxpayers.

Which invoice for an online order to a consumer?

An e-Arşiv invoice, delivered electronically. Use the which-document wizard for other cases.

Official sources

Links checked on 28 October 2026. Laws, rates and thresholds change; always confirm the current text.

Planning a launch in Türkiye or fixing a live integration? Send us your stack and timeline; the KOD16 team replies within one business day.

Request an assessment info@kod16.com.tr