This blog was last updated on December 8, 2020

The Turkish Revenue Administration (TRA) expanded the e-transformation practices both in terms of application and taxpayers in scope with the General Communique issued on 19 October 2019. Within this context, using the e-invoice system and e-arşiv invoices became mandatory for businesses with a year-end turnover of TRY 5 million and above.

Taxpayers with gross sales revenue above TRY 5 million in 2020 will have to switch to the e-arşiv invoice system before 1 July 2021.

What is the e-arşiv invoice system, and who does it affect?

E-arşiv invoice is an e-document that can be created digitally. It allows electronic invoices to be issued to non-registered e-invoice taxpayers.

According to the Communique issued by the TRA, those in scope of the e-arşiv system include;

• Taxpayers who use e-Invoice
• Service intermediaries
• And, online advertising agents and taxpayers who advertise online must switch to the e-arşiv invoice.

From 1 January 2020, taxpayers not in scope for an e-arşiv invoice are obliged to issue e-arşiv invoices through the TRA’s portal if the total amount of an invoice issued to non-registered taxpayers, including taxes, exceeds TRY 30,000, or if the total amount of an invoice issued to taxpayers, including taxes, exceeds TRY 5,000.

Benefits of the e-arşiv invoice system

• Allows sending electronic invoices to taxpayers not registered to e-invoice
• Accelerates business processes and increases the productivity of companies allowing them to channel resources to areas that will grow their business
• Reduces printing and shipping costs and eliminates archiving costs completely
• Reduces operational workload and speeds up all transactional processes
• Prevents losses during shipping as it is digitally sent and stored
• Prevents paper waste and helps reduce the carbon footprint

E-arşiv invoice integration methods

According to the guideline published by the TRA, the e-arşiv invoice system can be integrated using three different methods:

• TRA Portal: Issuing e-invoice transactions via the portal provided by the TRA
• Direct integration: Integration of companies into the TRA via their servers
• Private integrators: Integrating into the e-arşiv system via private integrator companies that are authorised by the TRA.