Türkiye e-invoicing

With no establishment and no Turkish tax registration, GİB e-invoicing does not reach you – imports are documented on the Turkish buyer's side. Revisit if you set up locally or register for Turkish VAT on electronic services (a declaration-based regime, without issuing duties).

GİB e-invoicing duties attach to Turkish-registered taxpayers – published guidance shows no e-Fatura or e-Arşiv duties for non-residents without establishment (electronic-service VAT for non-residents runs on declarations). But a Turkish registration with local-source activity can carry issuer duties, and the sector thresholds are low. Confirm your position with the GİB or your adviser before relying on an exemption.

Below the e-Fatura thresholds you issue e-Arşiv invoices through the GİB portal or an integrator – and since 1 January 2026 the per-invoice threshold is abolished (VUK Communiqué 573). Every invoice, however small, is electronic, and each day's e-Arşiv invoices are reported to the GİB by the end of the next day.

Above TRY 3 million gross revenue (or the TRY 500,000 sector thresholds for e-commerce, real estate, vehicles and accommodation) you are on the e-Fatura network: UBL-TR 1.2 invoices cleared through the GİB in real time, QR codes on every document, and a 10-year digital archive. Penalties run at 10% of the invoice value (minimum TRY 17,000 in 2026) – and receivers can be liable alongside issuers.