E-invoicing: An Overview

Turkey was an early adopter of electronic invoicing when considering the global landscape of tax digitization. As part of its larger e-Transformation initiative, the country mandated e-invoicing in 2014.

Understanding the complexities of Turkey e-invoicing and its other electronic systems can be challenging, however, and that’s why this page exists. Be sure to avoid penalties for non-compliance by exploring this mandate overview – and bookmark the page to ensure you are always on top of any regulatory changes.

Want to speak to a tax expert? Get in touch with our compliance team.

Table of contents

At a glance: E-invoicing in Turkey

Turkey B2B e-invoicing

CTC Type

  • E-invoice clearance with two-way application


  • GIB portal


  • UBL-TR 1.2

eSignature Requirement

  • Fiscal stamp or qualified electronic signature required

Archiving Requirement

  • 10 years

Turkey B2G e-invoicing

CTC Type

  • E-invoice clearance with two-way application


  • GIB portal


  • UBL-TR 1.2

eSignature Requirement

  • Fiscal stamp or qualified electronic signature required

Archiving Requirement

  • 10 years

Who needs e-invoicing in Turkey?

The scope that mandates e-invoicing usage in Turkey has evolved over time. Considering the cost of non-compliance, it is important to know if you fall under the requirements of the regulation.

Companies with turnovers exceeding TRY 3 million are required to use electronic invoices, though there are also sector-based parameters for the mandate that ignore the turnover threshold. This turnover exception includes:

  • Companies licensed by the Turkish Energy Market Regulatory Authority
  • Middlemen or merchants that trade fruits or vegetables
  • Online service providers that facilitate online trade
  • Importers and dealers

How to issue an e-invoice?

Before getting started with issuing and receiving electronic invoices in Turkey, taxpayers are required to register on the tax authority’s GIB portal. They need their Vergi Kimlik Numarasi – a 10-digit tax identification number – for a successful registration.

Once registered, taxpayers have a few options for issuing electronic invoices. They can either use the GIB portal, integrate the portal with their own internal applications or use a vendor like Sovos (which has its own Turkey e-invoice solution).



What are the benefits of e-invoicing in Turkey?

Besides the fact that e-invoicing is mandatory for many businesses and all public administrations in Turkey, there are several benefits of invoicing electronically.

  • Cost-saving: Reducing paper, postage and manual labour saves money
  • Time-saving: Using structured, automated electronic systems and processes saves time
  • Compatibility: The universal format of e-invoices and systems increases interoperability
  • Security: The automation, validation and authentication of e-invoices maintain integrity

Legal requirements for an e-invoice in Turkey

The e-invoice mandate in Turkey requires taxpayers to include specific information on electronic invoices. These requirements include:

  • Invoice date
  • Invoice reference number
  • Description and specification of goods and services delivered
  • Total net amount and gross amount for the order
  • Supplier details (name, address, tax ID, etc)

E-invoices are required to be secured with an eSignature. Individuals must use a Qualified Electronic Signature (QES), a more secure version of an electronic signature.

From September 2023, it will also be mandatory to include a QR code on electronic invoices (as well as other electronic document types).

E-invoicing software

E-invoicing software allows you to create and send electronic invoices online. Solutions need to meet the specifications set forth by the Turkish Revenue Authority, either integrating into your existing system or serving as a cloud platform.

Sovos’ e-invoice compliance solution allows customers to meet their compliance requirements, both in Turkey and globally. If you are part of an international organisation, our platform allows you to stay compliant wherever you do business.

The future of e-invoicing

Turkey is well ahead of most when it comes to the digitization of its tax system. This includes utilising electronic invoices, with the country mandating the use of e-invoices for specific companies on 1 April 2014. Find out more about Turkey’s e-Transformation.

That said, tax digitization is still developing globally. In the EU, the VAT in the Digital Age initiative aims to digitize tax across the region. If passed, this proposal could produce major changes to how businesses operate across the European Union – including using e-invoices and digital reporting.

The rapid yet fragmented digitization of tax worldwide only increases the importance of working with a global compliance partner like Sovos. It’s vital to take a long-term view when dealing with compliance.

Additional obligations for VAT compliance in Turkey

Turkey has a vast digital tax system comprised of many electronic systems and documents. It stepped up its tax system in 2012 with its e-Transformation initiative and produced a host of potential compliance requirements for taxpayers.

As well as e-invoicing, there are other related requirements organisations must be aware of. These include:

  • e-Arşiv Fatura
  • e-İrsaliye
  • e-Defter
  • e-Mutabakat
  • e-Müstahsil Makbuzu
  • e-Serbest Meslek


Turkey e-invoicing is a mandate that requires certain taxpayers to issue and receive invoices electronically. According to the TRA’s regulations, taxpayers with annual revenue of over 3 million TL must register in the e-invoicing system.

Within the scope of the communiqué published by the Revenue Administration; as of July 1, 2022

  • Taxpayers with a turnover of 5 million TL for the 2018, 2019 and 2020 accounting periods, 4 million TL for the 2021 accounting period and 3 million TL or more for the 2022 and subsequent accounting periods,
  • Service providers who have a gross sales revenue of 1 Million TL for 2020 or 2021 account periods, 500 thousand TL or more for 2022 and subsequent account periods;
    • Service providers who provide electronic commerce environment for the execution of commercial activities on the internet to mediate the purchase, sale, rental or distribution of goods or services,
    • Owners or operators of websites that publish advertisements related to the sale or rental of real estate, motor vehicle vehicles belonging to real and legal persons on the internet, and internet advertising service agents who are engaged in mediating the publication of advertisements on the internet,
  • Those who have a gross sales revenue of 1 Million TL for the 2020 or 2021 account periods, 500 thousand TL or more for the 2022 and subsequent accounting periods;
    • Those who sell goods or services on their own or their intermediary service providers’ websites or any other electronic environment,
  • Taxpayers who have a gross sales revenue of 1 Million TL for the 2020 or 2021 accounting periods, 500 thousand TL or more for the 2022 and subsequent accounting periods
    •  Those who make real estate and/or motor vehicle, construction, manufacturing, purchase, sale or rental transactions and taxpayers who are in mediatory activities for these transactions,
  • Hotel businesses that provide accommodation services by obtaining investment and/or operating certificates from the Ministry of Culture and Tourism and municipalities, which have a gross sales revenue of 1 million TL for 2020 or 2021 accounting periods, 500,000 TL or more for 2022 and subsequent accounting periods, must switch to e-invoice.


  • EMRA licensed taxpayers in the list numbered ÖTV I (Special Consumption Tax),
  • Taxpayers who manufacture, build, and import the goods in the list numbered ÖTV III,
  • Taxpayers who trade fruits and vegetables as brokers or traders,
  • Health service providers who have signed a contract with the Social Security Institution and all taxpayers who supply medical materials and drugs/active substances (hospitals, medical centers, branch centers, dialysis centers, other specialized treatment centers licensed from the Ministry of Health, diagnosis, examination and imaging centers, laboratories, pharmacies, medical device and material suppliers, optician institutions, hearing center, spas, private law legal entities that offer and/or produce human medical products/products and their branches that do not have legal personality, pharmaceutical warehouses, etc.) also have to use e-Invoice.

The cancellation and return process of an e-invoice is the same as the paper invoices when viewed technically. However, in practice, some processes vary.

Find out more about cancelling and refunding electronic invoices in Turkey.

After switching to the e-invoice application, you cannot issue a paper invoice for e-invoice users. After switching to the e-invoice system, the option period granted to you is limited to seven days. During this time, you can continue to issue paper invoices.

In Turkey, e-invoices must be archived for 10 years.

Failure to comply with Turkey’s e-invoicing mandate may result in a financial penalty which equates to 10% of the value of the missed electronic invoice(s) in question. The maximum amount a taxpayer can be penalised in a year changes annually. Currently, the maximum is TRY 1,700,000.

  1. Direct Integration: Businesses can prepare their own computing infrastructures within the framework of the infrastructure and quality certifications specified by the Revenue Administration Department with technical guidelines. They can carry out their processes with their own infrastructures that work integrated with the GIB. 
  2. GİB Portal: The application can be used by entering invoices through the Revenue Administration Portal served by the Revenue Administration. 
  3. Special Integratorship: Companies such as Sovos, which have received a special integrator permission from the Revenue Administration, can be easily started by quickly switching to the e-Invoice application.

It is very easy to use e-invoices with Sovos. If taxpayers who will electronically invoice with the special integrator method prefer the Sovos solution, they are given all kinds of support for an easy transition to e-invoice.

Unlike the GİB Portal method, there is no additional process required for e-invoice backup and storage with Sovos. If taxpayers who use e-invoice with the private integrator method prefer the Sovos solution, all incoming and outgoing invoices are stored securely in our developed infrastructure without paying an additional fee. (This retention is provided retrospectively for 10 years during the period of being a Sovos customer.)

Being obliged to use the e-invoice application within the framework of the conditions determined by the Revenue Administration is a term used for taxpayers. The regulations made regarding these conditions and limitations are announced by the notifications published by the GIB at regular intervals. In this context, many companies become e-invoice taxpayers within the scope of these requirements.

After switching to the e-Invoice application, you cannot issue a paper invoice for e-invoice users. After switching to the system, you are granted an option period of seven days. During this time, you can continue to issue paper invoices.

Since e-invoices are subject to the same provisions as paper invoices, the provision valid for paper invoices in Article 231 of Tax Procedure Law (VUK) No. 213 also applies to e-invoices. Accordingly, the issuance period for e-invoices is determined as seven days. According to the article, e-invoices must be created on the system and forwarded to the recipient within seven days.

Companies using SAP can benefit from Sovos’ SAP Packages for an end-to-end e-Transformation solution and start using the product without additional integration. Companies that use other ERP/Accounting Software can use their products without additional integration with the Sovos ERP Adapter solution. In integration situations where the Sovos Adapter is not covered, companies can use the Sovos API Documents to integrate with the Sovos APIs. They can access and start integration via https://api.fitbulut.com/servis/#/eInvoice.

The management of e-invoices that come with the Sovos solution is in your hands. Thanks to our user-friendly interface, you can easily access the invoice you want and archive the invoices you make transactions with in a few clicks. In addition, by providing increased control over certain invoices with the colour, display and business rules you will determine on the invoices; you can facilitate the invoice management processes of your users.

E-invoices are issued and received only between taxpayers who fall under e-invoicing obligations. The recipient and the sender must be registered in the GİB e-invoice application.

You can check whether your customer is registered on the electronic invoice from the e-Invoice-registered users list of the Revenue Administration. As another method, a query is made with VKN/TCKN from the e-invoice-registered user inquiry screens from the portal.

According to the Tax Procedure Law, the invoice must be issued within seven days from the date of service or delivery of the goods. It is possible to retroactively issue e-invoices if the seven-day period rule is followed. Technically, the portal has no restrictions.

No changes can be made to the e-invoice sent. In this case, a new electronic invoice is created upon the rejection of the invoice from the other side. Cancellation and refund transactions vary in basic e-invoicing and commercial e-invoicing scenarios.

How to be compliant with Sovos

Sovos has software that was built specifically to help customers meet their e-invoicing obligations in Turkey. Whether you integrate it into your system or use our cloud platform, it speeds up processes and provides immediate clarity for the status of your invoices.

As well as your organisation’s need to meet requirements in Turkey, the global tax digitization continues. If you operate internationally or plan to do so in the future, it’s becoming increasingly important to choose a compliance partner that monitors regulatory changes around the world. This is where Sovos steps in.

Organisations of all shapes and sizes trust Sovos with tax – including e-invoicing compliance – allowing them to focus more time and energy on their core business.

Get in touch with us

Related resources

Stay on top of the tax transformation with these resources.

What is Turkey's E‑Transformation?

While many governments and tax authorities are now on an e-Transformation journey, this trend began in Latin America in the early 2000s. Turkey followed suit a decade later when it began the digitization of its tax system.
Learn more