What Is an e-Export (e-İhracat) Invoice? How to Issue It?

e-Export is still relatively new for many companies in terms of both processes and invoice formatting. Based on the most frequently asked questions compiled by Türkiye's Revenue Administration (GİB), here is a practical guide to how an e-export invoice is issued.

What Is e-Export?

e-Export is a cross-border trade model where traditional export processes are integrated with digital technologies. Using the internet and digital platforms, it streamlines sales, market research, communication, payments, and logistics to foreign markets.

What Is an e-Export Invoice?

An e-export invoice is a legally valid invoice issued electronically to document the sale of goods or services in international trade. Secured with electronic signatures/certificates, it reflects the digitalization of cross-border processes.

Requirements for e-Export Invoices

Taxpayers obliged to use e-Invoice cannot issue paper invoices for exports. When cross-border trade occurs, an e-export invoice must be issued and, like paper invoices, submitted electronically to customs together with the Export Declaration (GÇB).

8 Key Points When Issuing an e-Export Invoice

1) e-Invoice Users in Goods Exports

Invoices must be issued as e-Invoices. For service exports: if the sender is an e-Archive user, they may issue an e-Archive invoice; otherwise, a paper invoice.

2) Invoices to Companies in Free Zones

If attached to a customs declaration, issue an export e-Invoice. If attached to another form and the buyer uses e-Invoice, proceed with e-Invoice; if not and the sender uses e-Archive, issue e-Archive; otherwise paper.

3) Proforma Invoices

Proformas are not fiscal invoices and may remain on paper.

4) e-Invoices Sent via the Ministry of Trade/Customs (GTB)

Select GTB’s tax ID when sending. If the free-zone buyer is an e-Invoice user, deliver digitally.

5) Mandatory Fields on e-Export Invoices

Unit price, total amount, Incoterms/delivery term, quantity & unit, package type/number/count/mark, place of delivery & payment, mode of transport (and details for air/road/rail/sea), seller’s tax office & number, HS (GTIP) code, customs tracking no for line items, buyer’s name/title and VKN (if applicable), bank details (SWIFT/IBAN), payment terms and channel.

6) Invoice Language

May be issued in English or another language; bilingual with Turkish is also possible. Product descriptions must match exactly.

7) Export Declaration

The declaration must mirror the invoice line-by-line; systems validate at line level.

8) Free-of-Charge Exports

If no customs declaration is used, issue e-Archive if the sender is an e-Archive user; otherwise issue paper.