Turkey requires e-invoices for many taxpayers. Under the Tax Procedure Law General Communiqué No. 509, taxpayers with gross sales of TRY 3 million or more, and listed sectors whatever their size, must issue and receive e-Fatura with other registered users; invoices to unregistered buyers are issued as e-Arşiv Fatura, which since 1 January 2026 covers most other invoices too.
This page summarises the Gelir İdaresi Başkanlığı's (GİB) e-Fatura pages and the consolidated text of Communiqué No. 509 (as amended up to Communiqué No. 589 of 31 December 2025), checked on 5 November 2026. It is not tax advice; your mali müşavir can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Join e-Fatura; issue and receive e-Fatura with registered users | Taxpayers with gross sales of TRY 3 million or more for 2022 or later years (TRY 5 million for 2018 to 2020, TRY 4 million for 2021) | the start of the seventh month of the year after the threshold year | GİB e-Fatura system, by portal, integration or special integrator | in force | GİB, Communiqué 509 |
| Same | Listed sectors regardless of turnover, including EPDK fuel licence holders, makers and importers of goods in SCT list III, fruit and vegetable traders, SGK-contracted health providers, licensed hotels and EV charging operators | dates set per sector | GİB e-Fatura system | in force | GİB, Communiqué 509 |
| Same | E-commerce sellers, intermediaries, and real estate and motor vehicle businesses with gross sales of TRY 500,000 or more for 2022 or later years | the start of the seventh month of the year after the threshold year | GİB e-Fatura system | in force | GİB, Communiqué 509 |
| Join e-Arşiv Fatura | Taxpayers that join e-Fatura | with e-Fatura | GİB portal or special integrator | in force | GİB, Communiqué 509 |
| Issue invoices as e-Arşiv Fatura | Taxpayers outside e-Arşiv | above TRY 3,000 including tax during 2025; whatever the amount from 1 January 2026 | GİB e-Belge portal or special integrator | in force | GİB, Communiqué 509 |
| Same | Taxpayers on the simple method or keeping business account books | above TRY 3,000 including tax until 31 December 2026; whatever the amount from 1 January 2027 | GİB e-Belge portal or special integrator | in force | GİB, Communiqué 509 |
Exceptions are in sections V.7 and VIII of the Communiqué. The GİB may also oblige risky or low-compliance taxpayers to join, with written notice and at least 3 months to prepare. Public administrations follow the rules of the Integrated Public Financial Management System.
How do invoices travel?
e-Fatura is a messaging system run by the GİB between registered users, identified by financial seal or qualified electronic certificates and a central address register. There is no single user interface: businesses connect their ERP or special software, use a special integrator, or use the GİB's e-Fatura Portal (GİB, in Turkish).
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| UBL-TR | e-Fatura and e-Arşiv Fatura | a customisation of UBL 2.0, first published as UBL-TR 1.0; the GİB's current guides are for UBL-TR 1.2.1 (GİB) |
| Standard Business Document Header (GS1) | the envelope around e-Fatura messages |
What can Klarbon do with Turkish invoices?
Klarbon does not read UBL-TR today and does not connect to the GİB. If you also trade with Europe, you can open an e-invoice from a European customer or supplier for free.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|
Frequently asked questions
Is e-invoicing mandatory in Turkey?
For many taxpayers, yes. Under General Communiqué No. 509, taxpayers with gross sales of TRY 3 million or more for 2022 or later years, and listed sectors whatever their size, must join e-Fatura. Taxpayers below the thresholds may join voluntarily.
What is the difference between e-Fatura and e-Arşiv Fatura?
e-Fatura is used between users registered in the e-Fatura system; when both seller and buyer are registered, every invoice between them must be an e-Fatura. e-Arşiv Fatura is used for invoices to buyers who are not registered, including consumers.
Do small businesses in Turkey have to issue electronic invoices?
Increasingly, yes. Under Communiqué No. 509, invoices by taxpayers outside e-Arşiv had to be issued as e-Arşiv Fatura above TRY 3,000 including tax during 2025, and from 1 January 2026 whatever the amount. For taxpayers on the simple method or business account basis, the threshold period runs to 31 December 2026 and the no-threshold rule applies from 1 January 2027.
When must a taxpayer that crosses the threshold start e-Fatura?
From the start of the seventh month of the year after the year in which it reached the threshold.