With digital transformation, more businesses in Türkiye are adopting e-Invoice to speed up tax processes, cut costs, and reduce paper use. The e-Invoice mandate requires certain taxpayers to issue invoices electronically; thresholds are set and updated by the Turkish Revenue Administration (GIB) each year.

What Is e-Invoice?

e-Invoice is the electronic version of an invoice issued and transmitted digitally; e-Archive Invoice is used when parties are not obliged to exchange e-Invoices yet still need a digital document.

What Is the Mandate?

The mandate obliges taxpayers meeting specific turnover/activity criteria to issue/send invoices electronically, aiming for accurate reporting, combating informality, and optimizing costs and workflows.

Who Must Switch in 2025 (examples carried over from recent rules)?

Taxpayers with gross sales revenue at/above the current thresholds (e.g., 3M TL in recent periods)
e-Commerce operators meeting specified turnover (e.g., ≥500K TL)
Real estate and motor vehicles traders/intermediaries meeting ≥500K TL
Online ad publishers/intermediaries meeting ≥500K TL
Certain excise-goods (ÖTV) activities within defined timelines
Wholesale fruit/vegetable traders within 3 months after activity start
Exporters issuing invoices for export (incl. suitcase trade)
Accommodation businesses licensed by the Ministry/municipalities

Other e-Document Updates (recent)

e-Archive per-invoice threshold updated (e.g., 9,900 TL for 2025)
e-Dispatch (e-İrsaliye) mandatory for ≥10M TL turnover or specified steel sectors

Advantages

Faster issuing/approval/transmission
Lower paper/postage and labor costs
Fewer errors via validations and integrations
Environmental benefits

How to Switch

Obtain e-Signature (real persons) or Financial Seal (legal entities)
Choose a private integrator (or use GIB Portal) and register
Start issuing e-Invoices and manage them digitally

What Is the e-Invoice (e-Fatura) Mandate? What Are the Conditions?