What is Turkey's e-Fatura mandatory e-invoicing?
Effective: 2014-01-01 · Authority: GIB (Gelir Idaresi Baskanligi)
Turkey's e-Fatura (electronic invoice) system has been mandatory since 2014 for large taxpayers and expanded to most VAT-registered businesses by 2020. Invoices must be transmitted to buyers via the GIB (Gelir Idaresi Baskanligi) e-Fatura platform or through certified private integrators. Turkey uses both buyer-to-buyer exchange and GIB-mediated models.
What is Turkish e-Arsiv and how does it differ from e-Fatura?
e-Arsiv applies to invoices issued to non-registered recipients (B2C) or businesses below the e-Fatura threshold. e-Arsiv invoices are generated and archived by the issuer's system but must be reported to GIB. e-Fatura invoices are exchanged through the GIB platform between registered participants. Both are mandatory for large taxpayers.
Frequently Asked Questions
- Which Turkish businesses must use e-Fatura?
- E-Fatura is mandatory for: businesses with annual turnover above TRY 3 million (lowered from higher thresholds progressively), e-commerce operators, car dealers, motor vehicle traders, and businesses in specific sectors regardless of turnover. The GIB publishes the current mandatory scope annually.
- What format do Turkish e-Fatura invoices use?
- Turkish e-Fatura uses a national XML format (UBL-TR) developed by GIB, based on UBL but with Turkish VAT-specific extensions. It includes fields for TCKN (Turkish Citizen ID) or VKN (Tax Identification Number), Turkish VAT codes, and withholding tax information.
AutoFact AI is not certified by, affiliated with, or endorsed by any regulatory authority referenced on this page. References describe technical alignment with published regulatory requirements only.