What Is e-Invoice (e-Fatura)? How to Issue It?

What Is an e-Invoice?

e-Invoice is an electronic document whose data format/standard is set by the Turkish Revenue Administration (GIB). It includes all mandatory items under the Tax Procedure Law and is exchanged between seller and buyer through GIB — fully digital, not printed.

How It Differs from Paper

Paper invoices are printed; e-Invoices are created, signed, sent, and stored entirely digitally. Both are legal under VUK, but objection/cancellation/return processes differ.

System & Flow

• Create: Enter invoice data via GIB Portal or a private integrator.
• Digital Sign: Sign to ensure integrity and origin.
• Transmit: Deliver electronically to the buyer.
• Store: Keep electronically for the legally required retention period.

Obligation to Adopt

GIB updates thresholds/rules annually; more taxpayers are required to switch each year.

How to Switch

Obtain an e-Signature (real persons) or financial seal (legal entities); choose a private integrator or use GIB Portal; complete registration and start issuing e-Invoices.

What Is a Private Integrator?

Licensed companies that operate the integration with GIB and manage issuing/receiving/archiving, often integrating with your accounting/ERP.

Who Can Invoice Whom?

e-Invoices are only exchanged between e-Invoice taxpayers. Both parties must be on the system.

Who Is Required?

Certain turnover/activity thresholds apply (e-commerce, real estate, motor vehicles, online ads, etc.).

Advantages

• Lower paper/postage costs
• Faster processing
• Fewer errors via validations
• Easier audits and compliance
• Smoother integrations with accounting/stock systems

Documents & Good Practices

• Tax registration must exist.
• Enter all required fields accurately (buyer/seller, items, rates, totals).
• e-Signature/financial seal is mandatory.
• Mind format, timing, archiving, and legal requirements.

Common Issues

• Format mismatches with GIB schema
• Data errors causing wrong calculations
• Delivery issues (tracking confirmations/receipts)