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

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